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There is, besides this ambulacral or water-vascular system, & the stone-lilies. These animals were very numerous in geologio blood system, with both heart and vessels. Also, the liquid con- times, and the hard joints of their long stalks afforded no small tained in the box external to the food canal is supposed to be puzzle to geologists. The problem was solved by the discovery organised. These points of structure need further study. both of the whole fossil hard parts of the animal united, and

It will be seen that almost all the parts of the echinus are also of some existing representatives of the order in tropical dially disposed, yet the individuals are separate and locomotive. regions. The Crinoids, as they are called, grow like plants in e have, therefore, the radial structure, which is best suited to the seas of the tropics. A stem of gelatinous matter encloses the fixed condition, and a vegetative habit, united with habits closely-applied hard joints, and bears on its summit a cup, Ich as characteris the higher animals, for the echinus does walled in by more hard pieces, around whose edges long arms iot float or move hap-hazard, as the free-swimming hydrozoon are developed. Their shape is too complicated for description

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I. DIAGRAY SHOWING THE PLATES AND HOLES ON THE UPPER SIDE OF AN Echinus SHELL. II. AXBULACRAL PLATES ENLARGED. III. ECHINUS

DIVIDED IN THE EQUATORIAL REGION TO SHOW ALIMENTARY CANAL, IV. SPINE, WITH SECTION OF ITS TUBERCLE. V. JAWS AND TEETH WHICH, UNITED, ARE CALLED THE “LANTERN OF ARISTOTLE." VI. SIDE VIEW OF A SINGLE JAW. VII. ITS TOOTH. VIII, INSIDE OF

THE PURPLE-TIPPED SEA-URCHIN, SHOWING THE CALCAREOUS LOOPS (a). Reis. to Nos. in Figs. (I.) 1, anal hole ; 2, madreporic plate; 3, genital plates with their pores ; 4, ocular plates and pores ; 5, ambulacral tracts

and holes ; 6, interambulacral or imperforate plates. (III.) 1, base of jaws; 2, gullet; 3, commencement of stomach; 4, anus. (IV.) 1, pit ligament ; 2, annular muscle.

does, but evidently searches for food, and has a definite object here, but it suffices to say that the cup corresponds to the box in locomotion. We might, therefore, expect that in this class of the echinus. It is satisfactory to find that an animal, found we should find different grades, leading from a fixed condition, in our seas, and long considered to be a free brittle star, comwith its radial symmetry, up to the more perfect method of loco mences life like a stone-lily, and absolutely falls off its stem at motion which accompanies an elongated form and a two-sided a certain stage to commence a new locomotive life. arrangement.

The star-fish represents the next higher grade, and although We might expect that a radiated animal was a fixed, flower. its general form is so different from that of the echinus, is not like animal fallen off from its stalk. This we found to be the difficult to show how the one may be derived from the other. If case with the Meduse, and we could trace the transformation in we suppose the echinus to be quartered, as we quarter an orange, the life-history of the animal. In the class Echinodermata, we by dividing it along the zigzag lines between the larger plates, may also find it is so, only we have to look not simply to the and then each division opened, bent down, and flattened out, life-history of one animal, but to trace up the development of while the intermediate membrane is supposed to be indefinitely the different groups throughout the class. The connecting links elastic, so as to stretch and cover in the upper part of the between the Coelenterata and the Echinodermata are found in animal, we should have a star-fish. All the ambulacra would be on the under side of the animal. The so-called eyes would be proper books, than to huddle them all together in a Waste-Book. at the ends of the rays, the madreporic plate being the only This idea, however, did not come into the mind of any individual element left near its original position. This arrangement is in the form of an entire system. Like all other inventions, it exactly that found in the star-fish, or asterias.

came slowly and by degrees. The first thought, no doubt, was The asterias, however, presents many points of dissimilarity that it would be well to keep a separate book for all money from the echinus, especially in relation to its alimentary canal. transactions, and to call it the Cash-Book; and this book was Canal it is not in the proper sense, for it has only one opening, long kept in business, apart from the Waste-Book, before any through which the food is both received and ejected. Ten organs other important change took place. Next came the idea that --two lying in each ray-empty themselves into the sides of the Bills which passed through several hands, and were a spocies of stomach, but whether these are only radial extensions of the property different from Cash, ought to be entered, with all the stomach, or represent a liver, is a matter of speculation. The necessary particulars belonging to them, in a separate book most singular thing is, that the star-fish, although so nearly called the Bill-Book. allied to the echinus, presents not a trace of the singularly com- The Cash and Bill transactions being thus separated from all plicated apparatus of jaws and teeth, which we have described, the other transactions, there remained all those which related as found in the latter animal. We have described the sea- to the purchase and sale of Goods, gains and losses in trade, urchin, because it is the typical animal of the class, and there. etc.; and these were naturally entered still in the Waste-Book. fore occupies a central position in this arrangement of orders. But this book had now changed its character, and had become Above the echini come the sea-cucumbers, which resemble the highly important as a daily record of those transactions on echini in having avenues of tubular feet to walk with, but differ which all the others depended ; for were there no purchases and from them in having soft elongated muscular integuments, by sales of goods, it is plain that there would be no transactions in the contractions of which they move. Sometimes the avenues Cash and Bills. In consequence of this change the Waste-Book of suckers in these animals are all brought together to one side, was now called the Day-Book or Journal, and looked upon us on which the creature crawls. We have thus an approach to the principal book in keeping Merchants' Accounts. When a the two-sided arrangement found in the snail. These animals Merchant's business became extensive and complicated, it was have a curious system for effecting the function of respiration. necessary to have even other books besides the Day-Book, for This is not done by exposing the juices of the body to the the purpose of keeping a clear and satisfactory account of his influence of the oxygen of the water by protrusions of their property, of the manner in which it changed hands, and of the membranes externally, but the water is forced into two organs quantity and value of that which he had on hand as well as of which run up into the body, and which are so branched as to be that which he had parted with. Hence arose the propriety, as called the respiratory trees. The water is forced into the well as the necessity of keeping, in some houses, a Stock or branches of these trees by means of a muscular balb at the end Warehouse-Book, an Invoice-Book, a Sales-Book, an Accountof the alimentary canal, into which the sea-water is received Current-Book, and even a Petty-Expense or Petty-Cash Book. from behind by a wide opening, and then injected into the Such is an enumeration of the Books generally kept in a organs. This arrangement is the aquatic representative of the Merchant's Counting-house. But it is plain that the books of tracheal system in insects. In a yet higher order the tubular tradesmen or general dealers will differ from these more or less, feet entirely disappear, and the body is constructed at intervals according to the nature of the different trades or branches of so as to form rings, and this, combined with the worm-like business in which they are respectively engaged. To enumerate motion of the animal, suggests that it is a connecting link these, and to explain their nature, would be a task as needless between the echinoderms and the annelids.

as it would be endless; for, if the student is made once to We have no space left to dwell upon the nervous system of understand the general principles of Bookkeeping, he will be these animals, or on the carious development of many of them able with ease to apply these principles to all the possible forms from larval forms quite unlike in shape from the mature animals, and varieties in which business transactions may occur. For and which forms, contrary to what we might have expected, this purpose, therefore, one set of such transactions is as good present a perfect two-sided symmetry.

as another, provided the best system of keeping the books bø The orders into which the class is divided, and which we have laid down and explained ; and after explaining the nature and cursorily described, are thus named :

form of the most important books, this shall be our duty; 1. Crinoideæ = stone-lilies. 4. Echinidae sea-urchins.

In the Cash-Book, then, as its name denotes, the Bookkeeper 2. Ophiuridæ brittle-stars. 5. Holothuridæ = sea-cucumbers. places the Daily entries of all the receipts and payments of 3. Asteriada star-fish. 6. Sipunculidæ.

Cash, on any account whatever connected with the business of the party whose books he keeps; these receipts and payments

are entered in the exact and successive order of the dates when LESSONS IN BOOKKEEPING.-IV. they take place, and in general only one line of explanation EXPLANATION OF THE WASTE BOOK, CASH BOOK, BILL BOOK, Every two opposite pages are ruled alike, with Date columns

relating to the transaction is allowed in the page of the Book. DAY BOOK, ETC.-FORMS OF DRAFTS, PROMISSORY NOTES, and Single or Double Money columns, according to the plan on AND FOREIGN BILLS OF EXCHANGE.

which the Book is to be kept. The left-hand page is always In the old Italian system of Bookkeeping there was a book marked Dr., and is called the Dr. side of the Cash-Book ; the generally kept, called a Waste-Book, and in this book was right-hand page is always marked Cr., and is called the Cr. side entered a memorandum or record of every transaction which of the Cash-Book. The title Cash Account is placed at the top occurred in business, let its nature be what it might, whether of the opposite pages, Cash being on the Dr. side, and Account buying or selling goods, paying or receiving money, drawing or on the Cr. side. This shows that the two sides form but one accepting bills, etc. From this Waste-Book all the entries were account, and plainly states what that account is. All the taken and arranged in proper Dr. and Cr. form in the Day-Book receipts of Cash (that is, all the money received) are entered on or Journal, which then was the very book which its name the Dr. side of the Cash-Book, with the word To before tho denotes; and from this book they were again taken and posted name of the Creditor, intimating that Cash, the thing received, in the Ledger. As the Waste-Book contained the first entries of is made Debtor to the person from whom it is received, that business transactions, in an irregular form, and without any person, of course, becoming the Creditor. All the payments e other order than that of actual occurrence, it was considered Cash (that is, all the money paid away) are entered on the C useless after these entries were transferred to the Journal; it side of the Cash-Book, with the word By before the name of the might, therefore, be looked upon as Waste Paper ; whence its Debtor, showing that Cash,

the thing parted with, is made name. But no man is infallible in Bookkeeping, any more than Creditor by the person who receives it, that person, of course in the other affairs of human life; and in case of mistakes or becoming the Debtor. disputes, frequent reference to the original record of the trans- When Bills are cashed, that is, when money is received for actions would be required; then indeed, the Waste-Book would Bills drawn or paid for Bills accepted, the entries of these be of very considerable value. Great and important was the receipts and payments must be entered in the

Cash-Book, liko change in Bookkeeping, when the happy thought struck the any others; and the Bills should also be carefully marked off in first man who invented the Subsidiary Books, that it would be the Bill-Book

as received or paid. When Bills are discounted

, better to classify and arrange the transactions at once in their that is, when money is received or paid for them before the time

FORM OF A DRAFT.

FORM OF A PROMISSORY NOTE.

No. 5.

when they fall due, the full sum of the Bill is entered in the dispensably necessary, it is usual to have a column in each of Cash-Book as received or paid, and the Discount is then entered them headed with the words Remarks, and intended for the to the Debit or Credit of Interest Account in the Cash-Book, insertion of any additional particulars relating to a Bill which 2ccording as it is received or paid. In the system of Book- may seem to be very requisite to be known; such as the amount keeping which we are about to lay before our students, the of foreign money for which foreign bills are drawn, with the Balance of Cash in hand at the end of each month is entered rate of exchange between the moneys of the different countries on the Cr. side of the Cash-Book, and the Cash Account is then where the bills were drawn, etc. Such a column prevents the closed for the past month; it is again opened for the next necessity of entering these particulars separately as memoranda month, by entering the same Balance of Cash in hand on the in the Day-Book. The following are the forms or specimens of Dr. side of the Cash-Book. When one side of a folio (that is, certain bills of exchange, both inland and foreign. tico opposite pages) in the Cash-Book is filled up before the other Inland bills of exchange are written orders for the payment side, the amounts of both sides are then added up, placed under of money, drawn by a merchant residing in one place of a the sums in the columns, and transferred to the next folio in the country, on a merchant or banker residing in the same place, or Cash-Book; the succeeding transactions in cash are then entered in another place of the same country, in favour of a third in the nero folio, as if the preceding folio were completely filled person, for value received in some shape or the other. These up. In this way the receipts and payments in the same month | bills are either in the form of a Draft or a Promissory Note. are kept in the same folio; otherwise, irregularities would arise which would be extremely perplexing to the Bookkeeper.

NO. 1.

(due April 21st). The Bill-Book generally consists of two distinct parts; the

London, 18th January, 1863. one contains the Bills Receivable, that is, the Bills which have

£264 : 11 : 0 been given to a merchant instead of cash, and of which he is to receive payment at certain periods; and the other contains the Bills Payable, that is, the Bills which he has given to others

Three months after date, pay to our order, Two instead of cash, and which he must pay at certain periods. hundred and sixty-four pounds, eleven shillings, for value received. Instead of entering these in separate parts of the same Book, To Mr. JOHN SIMPSON,

SMITH & THOSSON. they may be entered in separate Books; the one being called

n}

JOHN SIMPSON.

Cheapside, London, the Bills Receivable Book, and the other the Bills Payable Book. When a Merchant receives Bills in lieu of money from persons

(due July 17th). who are indebted to him, it may be done in two ways; first, he

London, 14th April, 1863. may either draw a bill on the person who owes him the amount £306 : 10 : 6 of it; or he may have a bill indorsed over to him, either from the person who drew it for the same amount on another, or from the person through whose hands it passed in a similar

Three months after date we promise to pay to manner. When a Merchant accepts Bills, that is, agrees to pay Mr. Abel Smith, or order, Three hundred and six pounds, ten shillings, then, they may be either drawn upon him by persons to whom and sixpence, for value received.

HOWARD, Son, & Co. he is indebted, or by persons who have consigned goods to him for sale on their account; or they may be drawn upon him by

Foreign bills of exchange are written orders for the payment persons who consider him as the agent of a principal (another of money drawn by a merchant residing in a particular place of merchant) with whom he keeps an Account Current.

one country, on a merchant or banker residing in a particular The Bills Receivable Book contains the particulars of Bills place of another country, in favour of a third person for value Receivable (that is, for which cash is to be received), which received, as before mentioned. These bills are, of course, of become a merchant's property in the manner which we have two kinds, when the moneys of the two countries are different. described in the preceding paragraph. These particulars are recorded in columns ruled and titled for the purpose; and, in the system which we intend laying before our students, they are

London, 21st May, 1863,

£600, at 13m. 12s. bco. per £ stg. entered in the following order :-1st. The date when received ;

Three months after date, pay this first of exchange 2nd. The person from whom, or on whose account received ; 3rd. (second and third of same tenor and date unpaid) to the order of The number affixed by the Merchant on the bill; 4th. The person Messrs. Brown and Co., Six hundred pounds sterling, at the exchange 0x whom the Bill is drawn ; 5th. The date when the Bill is due; of thirteen marks twelve shillings banco per pound sterling, value of 6th. The amount or sum for which it is drawn; 7th. The manner the same, which place to account as advised.

J. & R. MORLEY in which it is disposed of; and 8th. The date when it is disposed Messrs. Litchenstein and Co., of. Besides these particulars, the following are frequently added

Co.,}

Hamburg. in business :-9th. The name of the drawer of the Bill; 10th. The date when and the place where it is drawn ; 11th. The period or time for which it is drawn; and 12th. The persons to whom, and London, 5th Feby, 1863.

Bco. 3000m. 12sh. the place where it is made payable. When Bills Receivable are

Three months after date, pay this first of exchango drawn upon others and endorsed over to a Merchant, they are

(second and third unpaid) to the order of Mr. Thomas Brown, Three called Remittances; when they are drawn by the Merchant thousand marks, and twelve shillings banco, value in account M. N., himself, they are called Drafts.

which place to account as advised.

SCHOFFERX & Co, The Bills Payable Book contains the particulars of Bills Messrs. Hraburg and Co.,} Payable (that is, for which cash is to be paid), which a Merchant his accepted, and which are therefore called his Acceptances. These particulars are also recorded in columns ruled and titled for the purpose ; these are, in this system, entered in the HISTORIC SKETCHES.-XX. following order :-1st. The date when the Bill is accepted ; 2nd.

ORIGIN OF THE UNITED STATES. The person by whom and on whose account it is drawn; 3rd. The “The gentleman tells us America is obstinate; America is number which the Merchant affixes to the Bill; 4th. The person almost in open rebellion. Sir, I rejoice that America has to whom it is made payable ; 5th. The date when it falls due; resisted. Three millions of people so dead to all the feelings 6th. The amount or sum for which the bill is drawn ; and 7th. of liberty as voluntarily to submit to be slaves, would have been The date when it is paid. Other particulars besides this are fit instruments to make slaves of all the rest.' I come not here entered in the Bills Payable Book, similar to those which we armed at all points with law cases and Acts of Parliament, with have enumerated under the head of Bills Receivable; but as the statute-book doubled down in dog's ears, to defend the cause many of them seem to be unnecessary, except in very particular of liberty. If I had, I myself would have cited the two cases of cases, we have not burdened our system with these, being Chester and Durham. I would have cited them to show that satisfied that the general principles of Bookkeeping are most even under arbitrary reigns Parliament were ashamed of taxing readily acquired, when the attention of the student is not attracted by too many things at once. When those particulars * This mark is intended to denote the place of the stamp. It is only are entered in both Bill Books which are deemed to be in. omitted in the foreign bills,

FIRST FORM OF A FOREIGN BILL OF EXCHANGE,

SECOND FORM OF A FOREIGN BILL OF EXCHANGE.

de people without their consent, and allowed them representa payable in England, to the colonies. It must be conceded that tives. The gentleman asks, when were the colonies emancipated? | if he did not know he was doing right, he was by no means But I desire to know when they were made slaves.”

assured he was doing wrong, in resorting to such an expedient, Such were the words of Mr. Pitt, on the 14th of January, though the arguments which were advanced to him, to say 1 766, in the course of an indignant remonstrance he made nothing of the question as to the policy or impolicy of the move. ainst the policy the Government was pursuing towards the ment, might have had more weight than he chose to allow them. British colonies in America, a policy which was arousing in the He decided, after trying one or two petty imposts, which though vlonists a fierce and implacable resentment towards the mother not acquiesced in were not resisted, to extend to America the vuntry, and which finally determined them to sever at all risks same stamp duties as were payable by the people at home, and eir connection with her. The occasion was a memorable one, he hoped by this means to gather into the imperial coffers a ve words used by some orators in the debate were almost pro- sum estimated at something less than £100,000 a-gear. phetic, and the blindness of the rulers in the matter savoured Now one of the most valuable concessions ever made by a almost of affliction.

king was the concession which was made by King John in the Of all the colonies of Great Britain none were more loyal, Great Charter, and afterwards ratified in a separate Act of more generous in their devotion, more easy to be governed, than Parliament, to the effect that no money by way of tax, or by any the plantation colonists in America. Though founded originally other means, should be levied on the commons of England without by men who preferred to face Nature in her wildest form, both their own consent previously expressed by the voice of their as regards scenery and men, rather than live under the rule of representatives in Parliament. The American colonies had not oppressors in their native land, the colonies had become famous any representatives in the English House of Commons, no one by for inhabitants of unquestionable loyalty, men whose pride it whom they could give assent or dissent to the proposals made to was to speak of England as their home, who cherished English tax them, and they could not therefore legally be called upon to ways and English modes of thought, named their towns after obey the orders in such a matter even of the British king, lords, towns in England, taught their children not only to fear God and commons. Already they had put up their backs against some but also to honour the king who had never seen their land, custom-house charge which had been imposed in 1764, though and who dwelt in a remote island 2,000 miles across the sea. they admitted the abstract right of the imperial Government to In England's sorrows they had participated, if they had not charge them, and though the money raised was intended to be shared her joys; the wars that troubled her smote them very spent on the protection and improvement of the colonies. They sorely; and they had not only to wage war and to suffer it on were taking annually something like the worth of £3,000,000 her account, but were continually at war for themselves with a-year in British produce and manufactures, and with increasing the dispossessed Indian tribes, who ever sought to re-conquer the prosperity would have taken much more, when the imposition of territories which had been reft from them. They were a hard these vexatious duties turned the current of their commercial working, diligent, thriving people, extending their commerce liberality backwards, and resolved them to form societies for the abroad and their manufactures at home, wishing for nothing renunciation of trade with Great Britain. It was while things politically but freedom-that commodity which they had, or were in this state that Mr. Grenville, “by way of experiment, rather their fathers and grandfathers had, sacrificed so very towards further aid from the Americans," brought into the much to attain. Even in this they were, for the most part, not British House of Commons a bill to extend to America almost over-particular; so the essentials of freedom were preserved, all the stamp duties in force at home. and they were willing to forego many little privileges which of The American colonists were deeply incensed when they heard right belong to freemen, for the sake of a guarantee of those that the bill had passed into law, and not only so but without claims which must be conceded before freemen can exist. a division in the House of Lords, and with only one division in

Nearly 150 years had elapsed since the Pilgrim Fathers, the House of Commons. It was not because they begrudged leaving England in a vessel of 186 tons, the Mayflower, landed the money. Had the king chosen to send letters to the assem, near Cape Cod and founded Plymouth, the first of the New blies of each of the provinces, asking for a grant in aid of England settlements. By conquest, by treaty, by settlement, imperial expenses, especially the expenses incurred in defending by purchase, the American colonies grew till they constituted the American coasts and frontiers, there cannot be any doubt thirteen large provinces, each having a governor, appointed by but the call would have been answered liberally. "I am sure the King of England, with local magistrates, on the municipal he would have obtained more money from the colonies by their system, administering the laws of England and such local laws voluntary grants than he himself expected from his stamps." as were from time to time found to be necessary. At the time said Dr. Franklin, the agent in England for the colony of Mr. Pitt spoke of them in the English House of Commons they Pennsylvania. included over two millions of people of European blood, and They would give handsomely if asked to give, but pay as about a million more of Africans and native Indians, but these matter of right they would not. So the colonists determined. three millions were scattered over a vast tract of country, and Mr. Grenville, though remonstrated with by all who knew most might well have been deemed unable to cope with the organised about the colonies, insisted on his Stamp Act, and orders were forces of a powerful empire. “I know the

valour of your troops. given for the necessary supply of stamps for use in all legal and I know the skill of your officers," said Pitt. “In a good cause, commercial dealings, to be sent out from England. Collectors on a sound bottom, the force of this country can crush America and assessors were also appointed, and Boston was chosen as the to atoms. But,” he added, “in such a cause as this your head-quarters of the Stamp Commissioners. success would be hazardous. America, if she fell, would fall As soon as the news reached Boston, the flags of the shipping ike the strong man. She would embrace the pillars of the State there were hoisted half-mast high, and the church bells tolled 23 und pull down the Constitution along with her! Is this your if for a funeral, the Stamp Act itself was reprinted and

sold

. boasted peace ? Not to sheathe the sword in its scabbard, but with a death's head instead of the royal arms, and for its proper to sheathe it in the bowels of your countrymen?”

title was substituted, “The folly of England, and the ruin of But what was the occasion of this language ? Of what nature America." The House of Representatives in Virginia, under was the fear that the loyal colonies would throw off their the guidance of Patrick Henry, drew up a spirited remonstrated llegiance? What cause was there to suppose that the United to be laid before the king; other

colonial legislatures, imitating tates were about to come into existence? Where was the vulner. the example of Virginia,' did the same thing ere the several ble place in the dutifulness of the Americans? Let us see. From the time of the first settlement till 1765 all had gone ander solemn obligations not to buy any British thing with which

governors could dissolve them; and the people bound themselves 1 all with the colonists , because they had been left alone by they could

possibly dispense, until the obnoxious tar should be Le Home Government. Beyond sending out governors, and repealed. casionally issuing orders which were necessarily to be obeyed, In England the strongest efforts were made to procure a repes

! it only by the American colonies, but by overy part of the of the Act. All the eloquence of Mr. Pitt, all the learning of Lord pire, for the common good, the authorities at Whitehall Camden, all the authority of the largest-hearted and cleareste vubled their heads very little about the plantations," as sighted statesmen of the day were employed to convince the king in at the head of affairs in England, to recruit the exhausted respect of the colonies, and to devise some means by which that porial treasury, by extending some of the imposts, which were danger might be averted. Pitt declared it as his opinion that

the Stamp Act ought to be repealed "absolutely, totally, and without punishment, the British Government at home was inmediately. That the reason for the repeal be assigned, determined to take the matter up sharply. because it was founded on an erroneous principle;” and A bill was brought in and passed, whereby the port of Boston upon this advice, though Pitt was then in Opposition, the was declared to be closed, during the king's pleasure, against all Government was forced to act. The Stamp Act was repealed, commercial operations, though Pitt, Burke, and some of the though accompanied by an Act declaring the right of the Crown leading men in both Houses raised their voices in loud protest to legislate as the Home Government thought fit for the against a punishment so far in excess of the offence, especially colonies, and its repeal was the occasion of as great joy and without first asking the city of Boston to make good the loss satisfaction in America as its imposition had been for sorrow incurred by the tea shippers. “Do you ask what the people of and dismay.

Boston have done ?" said Lord North. “I will tell you. They After the experience thus gained, though at the cost of allowing have tarred and feathered your subjects, plundered your merthe Americans to discover how strong they were, it might have chants, burnt your ships, denied all obedience to your laws and been thought the Government would have been wiser than to authority. Yet so clement and long-forbearing has our conduc irritate the sensitive feelings of the people by again touching them been that it is incumbent on us now to take a different course on the tender point of money. But in 1767 it was determined to Whatever may be the consequence, we must risk something ; 1 attempt to raise revenue out of new customs duties on articles, we do not, all is over !” Acting according to his lights-bu supposed to be necessaries, which were imported into the colonies. how great was the darkness of those lights !-Lord North an Boston was again the head-quarters of the excise, and the people, his colleagues carried their coercive measure against Boston indignant at the disposition to coerce them, especially after and another, yet more stinging and stringent, against the county their clearly expressed feeling on the subject of imposts, showed of Massachusetts itself, by which the whole power in the county an intention to resist violently if need were. The severity with was taken away from the people and centred in the governor which the smuggling trade was suppressed, and the annoyances and a council of his own choosing; the former governor was to which several of the assemblies were exposed from injudicious changed for a military man of decided ways and habits, and governors, added to the popular discontent, which rose to its troops were promised to support him in case of need. height when it was found that a squadron of ships of war and The colonies, too, were not behindhand in energetic measures. four regiments of soldiers were to be sent to Boston, to keep the Virginia first proposed to sympathise practically with Boston, people in check. Before the troops arrived, the people rose, then the other colonies joined, and finally it was agreed that sacked the hopses of some of the excise officers, and compelled delegates should be chosen from each of the twelve colonies the Commissioners to seek safety in Castle William, at the mouth who should meet in general congress at Philadelphia for the of Boston harbour. This was in the autumn of 1768.

purpose of deciding what combined action should be taken. On With the arrival of the troops a different state of things pre- the 5th of September, 1774, fifty-five delegates, including George vailed so long as force could overawe the people and keep Washington and Patrick Henry from Virginia, met in congress them down; but there were frequent collisions between the at Philadelphia, and proceeded to deliberate with closed doors. townsmen and the soldiers, and after a while the troops were What passed in the meeting is not of material importance, but withdrawn from the immediate neighbourhood of Boston. Five the upshot was truly momentous. A declaration of rights, in Fears passed away, the Americans constantly raising objections which they claimed all the privileges of Englishmen—privileges to what was done by the Home Government, even in matters they had neither surrendered, lost, nor forfeited by emigrationwhich were unquestionably within its proper authority, and the was drawn up, together with some other statements to the effect Home Government, and incidentally the Parliament and nation, that several of the recent Acts of Parliament were contrary to grew tired of having such subjects. There was, in fact, in the the spirit and letter of English law, and that until they were American colonies too much of the republican spirit and notion repealed there would not be any harmony between Great Britain of freedom which the earlier settlers in New England had brought and her colonies. To give these declarations force, they further thither, to allow of any abiding peace with the monarchy; and resolved, on the part of their constituents and themselves, not those who were loyal to the throne were made disgusted by the to import any of the products of England, her colonies, or instrumentality of those who were not loyal

, and were appealed dependencies, nor to export to them any American produce, to on the ground of the common injustice done to the colonies by the obnoxious Acts had been repealed. Addresses were the ill-advised acts of the Government in 1766. At length, in written to the king, and to the people of Great Britain, in which 1774, the smouldering flame burst forth.

the case of the colonists was manfully set forth, and an appeal The East India Company, who then had the monopoly of the made to justice and fair play. trade in tea, had arranged with the English Government that How these addresses were received, what action the Governthey should have the drawback on all tea conveyed to America, ment took upon the conduct of the Americans, are matters of and that the amount should be recovered through duties levied history. Instead of examining into the case with impartiality, at the American custom-houses. As soon as the colonists heard and doing then according to right, the Government took offence of the arrangement they determined to frustrate it, for they at its slighted

dignity, and resolved to treat the Americans with fancied they saw in the tea-tax, as they called it, a forerunner sole reference to that. of other domestic taxes, as hearth-tax, window-tax, and others The result was the United States. Continuous jarrings, and equally hateful. Besides, they now questioned the right of occasionally something more, went on between the Government Government to impose custom duties on them for the general and the colonists, till the latter did not scruple to declare their expenses of the empire, and they resolved to withstand the tea- intention to throw off their allegiance. An extensive organisa

tion, going right through the colonies, was prepared with secrecy, Before the ships arrived in Boston harbour the people gave collections of arms and stores were made, the militia were drilled, notice to the consignees that they should not gain by their everything was got

ready for the emergency which all knew cargoes; some of the agents they induced to renounce their must arise sooner or later. It was the middle of April, 1775, agencies, and to promise that as soon as the vessels came before the spark was applied which fired the train of American they should be sent back again without being discharged; the disaffection. General Gage, governor of Massachusetts, resolved pilots were warned not to bring any of the obnoxious ships into to seize certain military stores belonging to the colonists at Conport; and steps were taken for still further pursuing the matter cord, eighteen miles from Boston, and he sent a body of troops should these measures prove ineffectual. When the tea-ships came, to effect that object. With difficulty the men penetrated so far, the action begun at Boston was followed at all the other ports and when they

arrived it was to find most of the stores ha: the cargoes when landed were stored purposely in cellars; and been removed. As they retreated the American marksmen hung ihe people having bound themselves not to use tea, and so to upon their flanks and rear, and inflicted considerable damage : void a sale of the consignments, the article

rotted, and
was lost. indeed, had it not been

for reinforcements which General Gage in other cases the cargoos were sent back as they came, while at had sent to Lexington, his first detachment must have been Boston the people were not content with such negative measures, destroyed. As it was, they incurred a loss of over 250 men, at dieguised as Mohawk Indians, they rushed by night on board killed, wounded, and captured. .ree ships in the harbour, rummaged the cargo, and threw some From this moment civil war began in earnest, and was con218,000 worth of tea into the sea. This last performance took tinued with varying success for six years, by which time the lace in December, 1773, and the actors in it having escaped American soldiers, under George Washington, and the Amerir

tax accordingly.

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