LESSONS IN BOOKKEEPING. 



tional tap, not Hho\rn in the figure, is arranged K> that tho 

 'an bo allowed to escape from the cylinder win 

 I I., remove the pressure. 



machine is constantly used by manufacturers for many 



different purposes. Oil is expressed from seeds by it, foods 



are compressed for packing, and many other operations per- 



. Tlio most remarkable application f it, however, was 



in lii" Ixiiltliiitf of the tubular briiltfo over the .Mciiai Straits. 



t of th' tubes of which this is constructed is 472 



feet long, and the inside dimensions are about 14 foot wide, 



:rid 25 foot high. Each weighs about 1,200 tons: they were 



completely finished, and then convoyed on pontoons to the spot, 



.sod into their place by an hydraulic proas, which was 



the largest over constructed. Its cylinder was 22 inches in- 



liamotor, 10 inches thick, and foot long, ami weighed 



upwards of 15 tons. The cross pieces to which tho lifting 



- were attached weighed 13 tons. 



The lifting force this press was capable of exerting was esti- 

 mated at over 2,000 tons. It was erected at tho top of tho 



towers, and chains were fastened round the tube and attached 

 to the cross head of the ram. At each lift the tube was raised 

 about 6 feet, the space underneath was then filled in with 

 masonry, and the chain shortened for another lift ; and in this 

 way each tube \vas raised to its elevation of 101 feet above 

 high-water mark. 



As valves are of frequent employment in hydraulic machines, 

 it will be well just to give an explanation of their construction. 

 The object to bo attained by their use is to allow water to flow 

 freely along a pipe in one direction, but to prevent it passing in 

 the other. Tho simplest means of accomplishing this is by a 

 common clack valve (Fig. 3, a). This consists of a plate of 

 metal, hinged at one edge, and closing over tho opening. A 

 piece of leather larger than the plato is usually placed over tho 

 upper surface, and the weight of tho water presses it against 

 the other surface, thus closing the valve more tightly. Another 

 kind of valvo is shown at !>, and consists of a ball which vises 

 by tho pressure of tho water, but falls by its own weight, and 

 closes the pipe when the water tries to pass back. The other 

 variety in common nso is the spindle valve shown at r. A 

 conical piece of metal is made to fit into a setting, and confined 

 by a guide rod so as to rise vertically. The beat inclination for 

 the sides of the valve is an angle of about 45, as then there is 

 little danger of its becoming stuck in its setting, and on tho 

 other hand it does not waste much room. 



LESSONS IN BOOKKEEPING. XXXI. 



MEMORANDA OF THE TRANSACTIONS 



OF MESSRS. EVANS AND HAYWARD, TEA, COFFEE, AND SUGAR 

 188 _ MERCHANTS (concluded). 



Feb. 22. Drew Bills : No. 27, on Wardlaw nnd Co., duo @ 1 mo. ; No. 

 28, on Meors and Fry, doe (a), 1 mo. Sold to Jenkins Bros., Coffe : 

 Bio, 10 Robins = 15 cwt., @ 46s. ; Mocha, tmrblod, 10 Robins = 

 15 cwt., @ 100s. Sold to Osmond and Co., Coffta: Jamaica, flue, 2 

 tierces =14 cwt, @ His. 3d. Sold to L. F. Tyler and Son, 

 Sugar: Brazil, 1 lilul. ^ 15 cwt., @ 27s. 9d. ; Bengal, 1 hhd = 

 IS cwt., @ 45s. 6d. 



Feb. 23.-IUorire4 Cadi from V. Reynolds. Reaiv*d Coah tor Bill* 

 No*. 10 and 11. Sold to Fraaman and Date, T*a .- Congou, food. 

 10 ohaaU-800 lba..<ai 1*. 6fl. ; Hymon, ft eheate-aSO lb*..& 

 2*. Id.; CO/M.- Jamaica, rood, 1 ttoroe _ 7 ewt, % Ma. ; 

 A*ar> W i ..-8 cwt., (3 4f*. Etootad by W. Uoyd. 



on account of H. Phillip*, Barbados*, on InaoiMoa oa M5. oa 

 SO bbds. of Sugar, valued at 31 10*. per hhd.. from Butedoa* to 

 London. par the Cotnat. at 8J X premium i PoHer. *4*.d. t our 

 CommUcian on do., } per cant 



Feb. 24. Boeivd Cub from Dui and Son and O. Finlan. Booth* 



Vatiffhan and Co., 1.000 Great Indian Penineukr Railway 



Stock, ($ 105J ; Stamp and F*w, 1(H. ; OommtmioB, t par em*, 



to i.uiMi.-y ii.,.1 Co., TM : Conifou. fiuaat, 10 obeat* - 800 1U . 



@ 2*. 6d. ; Souohonf , 5 cbeata 400 lb*.. <$ U. 44. Draw Bilk : - 



No. 20, on Fraetoau and Dale, due @ 1 mo. t No. 30, on Lnmlajr 



and Co., due @ 1 mo. Paid Wage*. 5. W. Colliu* and B. 



George, Travelling Expanses, 7 7s. each. 



Feb. 26.- Paid Bayley and Co. Received C**h from F. NicholU. and 

 Cub for Bill No. 25. Paid Vaughon and Co. Sold to Owea and 

 Co., Tea : Gunpowder, 20 cheat* = 1,000 lb*.. @ 2*. 7i.d. (Las* L'J :'. 

 for Cash in a fortuixlit). 



Fob. 27. Received Cub for Bill* No*. 12 and 20. Sold to E. Davey. 

 Tea: Congou, good, 5 cbeata = 400 Iba., @ la. 7d. ; Hyaon. 3 chaat* 

 = 210 lb*., @ 2*. If 1. ; CO/M : Jamaica, good. 1 Ueroo = 7 cwt., 

 @8Gs. Sold to Mason and Co., CO/M: Mocha, ungorbled. 10 

 bales = 20 cwt., @ 80*. 6d. Sold to Thompson and Co., CO/M: 

 Costa Rica, 14 bags =21 cwt., @ 67s. ; Rio, 10 Robins = 15 cwt., 

 (<y 45s. 6d. ; Sugar : Brazil, 1 hhd. = 15 cwt. @ 28*. d. Sold to 

 Pickford and Green, Sugar: Bengal, 1 hhd. = 18 cwt., @ 45*.; W. 

 India, 2 tierces = 16 cwt., @ 40*. Sold to H. Paton, To : Congou, 

 finest, 10 chest* = 800 Ibs., @ 2*. 5jd. ; Souchong, 5 cheat* = 400 

 lb..@2*. 4d. Sold to Fox and Co., CO/M : Mocha, garbled. 10 

 bales = 15 cwt., @ 99*. 3d. ; Jamaica, fine, 1 tierce = 7 cwt., @ 

 110s. Cd. 



Feb. 28. Received Cosh from Duncan and Forbes; BilU: No. 31, 

 from Mason and Co., due 9 March ; No. 32, from Pickford and 

 Green, due 14 March ; No. 33, from H. Paton, due 7 March. Drew 

 Bills : No. 31, ou Thompson and Co., due @ 1 mo. ; No. 35, on Fox 

 and Co., dne @ 1 mo. 



March 1. Received Cash for Bill No. 13. Paid Freight of Coffee per 

 Neptune, 07 3s. 4d. Paid Duties and Fees on do., 15 9s. Sd. 

 Paid for Dock Dues, etc., on do., 9 7s. 2d. Paid Salarie*. a* 

 before, 60. 



March 2. Sold to Marohmont and Co., Tea : Congoa, good, 10 cheats 

 = 800 Ibs. , @ Is. Of 1. ; Souchong, 10 cheats = 803 lb. . @ 2*. 3fL ; 

 Hyson, 5 chests = 350 Ibs., 2*. 2d. ; Gunpowder, 10 cheat* = 

 SOD Ibs., @ 2*. 7d. Sold to F. Nicholls, Tea : Congou, fineat, 10 

 chests = 800 Ibs., @ 2s. 5|d. ; Gunpowder, 5 cheat* = 400 lb*., @ 

 2s. 7id. Sold to Duncan and Forbes, CO/M : Jamaica, good, 2 

 tierces = U cwt., @ 86g. ; Mocha, ungarbled, 5 bale* = 10 cwt.. (a} 

 80s. Sold to J. Tilley, Coffee : Jamaica, fine, 2 tierce* =11 cwt, 

 @ 110s. ; Sugar: W. India, 1 tierce = 8 cwt., @ 30*. 3d. 



Uarch 3 Received Cosh on ace. from March m on t and Co., 984*. Sd.; 

 Bill No. 3ti from <1o.. due 17 March, for balance of ace. Received 

 Cash from F. Nicholls, Atkins and Fry, and L. F. Tyler and Son. 

 Paid Wages, 5. ' W. Collins and E. George, Travelling Expense*. 

 '7 7s. each. 



March 5. Received Cash from Jenkins Bros, and Osmond and Co. 

 Received Cash for Bill* No*. 17 and 26. Sold to Clayton and Co., 

 Tea: Congou, good, 5 chests = 400 lb*., @ 1*. 6^d. ; Sugar: W. 

 India, 2 tierces 16 cwt., (a) 39*. 6d. Sold to Owen and Co., 

 Tea: Cougou, finest, 5 chests = 400 lb., @ 2*. S^d. ; Souchong, 

 5 chests = 400 Ibs., @ 2s. 4d. ; Hyson, 5 chest* = 350 lb* , @ 

 28. Ifl. ; Gunpowder, 10 chest* = 800 lb*.,@ 2s. 8d. (Lea* 2^ % 

 for cash in a fortnight). Bought of Durrant and Co., Tea: 

 Congou, good, 50 chests = 4,000 lb*. , @ 1*. 5.JJ. ; Congoa, finest. 50 

 chests = 4,000 Ibs., @ 2*. 3Ad. ; Souchong, 50 chet* = 4,000 lb*., 

 @ 2s. 2d. ; Hyson, 30 chests = 2,100 lb* , @ 1*. lid. (Lea* 2} %). 

 Bought of J. Allport, Ta : Gunpowder, 75 chest* = 6,000 lb*., @ 

 2s. Sd. (Lea* 2^ 7,}. Bought of Bayl-jy and Co., CO/M : Mocha, 

 uugarblod, 30 bales ^= 60 cwt, @ 71s. 3d. ; Costa Rica, 30 bales 

 = 45 cwt, @ 60*. Bought of J. Gilbertson, CO/M: Rio, 40 

 ];, .l.ius == 60 cwt, @ 36*. Od. ; Mocha, garbled, 30 bale* = 45 cwt* 

 @ 90*. (Lew 2 %). 



March 6. Paid Bill* No*. 2 and 4. Received Ca*h for Bill No. 18 ; 

 and Cash from E. Davey. Accepted BilU : No*. 21, 22, and 23, 

 drawn by Durraut and Co., due @ 1, 2, and 3 months for one-third 

 of amount of ace. each ; No. 24, drawn by J. Allport, due @ 4 

 mouths ; No. 25, drawn by Boyley and Co., due @ 3 mo*. ; No. 26, 

 drawn by J. Gilbertsou, due @ 2 mo*. 



March 7.-Received Cash for Bill No. 33. Sold to H. Meredith. TM .- 

 Congou, good, 5 cheat* = 400 Ibs., (oils. 7d. ; Hyson, 3 cheat* = 210 

 Ibs., @ 2*. Id. Sold to Atkins and Fry, CO/M : Jamaica, good, 2 

 tierce* = 14 cwt., @ 85*. 6d.; Coat*. Rica, 10 bag* = 15 cwt, @ 

 68s. Sold to Fox uud Co., CO/M : Jamaica, fine, 3 tierce* = 21 

 cwt., @ 110*. 3d. ; Mocha, garbled, 10 bale* = 15 cwt., @ 97*. 3d. 

 Sold to C. Maunder, Sugar: W. India, 2 tierces = 16 cwt, @ 



