BONIFACE 



811 



BOOKKEEPING 



of the Holy Sec; the second was the Unam 

 Sanctam, which declared that those who did 

 not hold the spiritual power of the Church 

 superior to any merely temporal power were 

 maintaining false doctrine, dangerous to salva- 

 tion. His attempts to assert the Papal suprem- 

 acy in France led to contests with King Philip 

 the Fair, during the course of which Boniface 

 was arrested and imprisoned. 



Boniface IX (1389-1404) bent all his energy to 

 strengthening Papal authority and succeeded 

 in making himself almost absolute in Rome. 

 Without the city, however, he met with firm 

 opposition and was obliged to make conces- 

 sions. G.W.M. 



BONIFACE, SAINT (680-755), a celebrated 

 English missionary, whose wonderful labors 

 among the heathen tribes of Germany have 

 been perpetuated in his title, the Apostle of 

 Germany. He was born at Kirton, Devonshire, 

 of a noble Anglo-Saxon family, and received 

 in baptism the name Winfrid. In 718 Pope 

 Gregory II called him to preach the Gospel to 

 the German tribes, and for three years he 

 labored among them, seeing multitudes con- 

 verted through his preaching. The Pope ap- 

 pointed him bishop in 722 and gave him the 

 name of Boniface. About 743 he founded the 

 Abbey of Fulda, now one of the most famous 

 monasteries in Germany, and for ten years, 

 beginning in 744, he was archbishop of Mainz. 

 He is said to have enforced his missionary 

 teaching by cutting down, with his own hands, 

 the oak at Geismar, sacred to the pagan gods. 

 The festival of Saint Boniface is celebrated in 

 both the Roman and Anglican churches on 

 June 5, the anniversary of the day on which 

 he met his death at the hands of a heathen 

 mob. G.W.M. 



BONN, a town of Germany, the birthplace 

 of Beethoven and the home of an important 

 modern German university. It is situated in 

 a region noted for its beautiful scenery, on 

 the left bank of the River Rhine, fifteen miles 

 southeast of Cologne. As a commercial cen- 

 ter Bonn is not of great importance, but brew- 

 eries and jute spinning and weaving afford 

 employment for a considerable number of in- 

 habitants. The chief buildings, in addition to 

 the university, are the Munster Church, in late 

 Romanesque style, the Rathaus,. or town hall, 

 and a fine court of law. The city passed into 

 the possession of Prussia by the terms of the 

 Congress of Vienna in 1815, and its renewed 

 prosperity dates from that year. Population 

 in 1910, 87,978. 



Bonn University. This is one of the most 

 famous German universities, established in 

 1818, by Frederick William III, king of Prus- 

 sia. Its faculties include those of theology, 

 law, medicine and philosophy. It had over 

 2,400 students at the outbreak of the War of 

 the Nations in 1914, but the number was very 

 small during the continuance of that struggle. 

 The library contains ,360,000 volumes, besides 

 a large number of manuscripts. The univer- 

 sity also has a celebrated observatory. Among 

 its most famous students was the crown prince 

 of Germany, who in 1888 became Emperor 

 William II. 



BOOBY, boo'bi, a swimming bird which is a 

 tropical species of gannet (which see). Because 

 it alights on ships and allows itself to be 

 caught easily, the sailors gave it its name, the 

 word originating from the Spanish word mean- 

 ing idiot. The booby is really a fearless bird, 

 and its seeming stupidity may be merely 

 the difficulty of setting its long, heavy wings 

 in motion or from living in desolate places, not 

 knowing man and thus having no instinctive 

 reason to fear him. The booby has a naked 

 throat and lower jaw, in one species colored 

 blue. It lives on fish which swim near the 

 surface of the water; this food its tyrant 

 enemy, the frigate bird, often steals out of its 

 bill. 



BOOKKEEPING. Did you ever keep the 

 score of a ball game by cutting notches on a 

 stick? If you did, you did not think of it as 

 bookkeeping, and yet it was in a very similar 

 manner that the first business accounts were 

 kept. Indeed, it is only a few hundred years 

 since the Chancellor of the Exchequer, the 

 treasurer of the funds of the British govern- 

 ment, recorded all his transactions on tallies, 

 or notched sticks, and it is less than a century 

 since the tally ceased to be part of the official 

 bookkeeping of the British nation. 



Everyone should have some knowledge of 

 bookkeeping. Most people would like to be 

 able to keep accounts for themselves or to 

 understand the accounts of others, but many 

 are deterred by the belief that the subject is 

 complicated and the work difficult. In reality 

 modern bookkeeping is nearly as simple as 

 notching sticks, though the process is longer. 

 This does not mean that it is easy for a farmer 

 to comprehend the account books of a fac- 

 tory, or for a housekeeper to understand the 

 records of a large corporation. But it does 

 mean that a farmer may easily keep books 

 for his farm and a housekeeper for her house- 



