« ZurückWeiter »
when they are made twice in the Ledger, the books are said to corrode and ultimately destroy the vitals, so do these imperbe kept by Double Entry. Let us illustrate this by an example: ceptibly eat up the profit of a man's business. By Single Entry -Suppose a merchant, on the 12th of January, sells goods of your accounts current' are perhaps examined into most scruputhe value of £50 to a tradesman whose name is Thomas Simpson; lously, and upon being found correct, ' Charges' and 'Interest' there would be, in the Ledger kept by Single Entry, only one are suffered to run off,' unnoticed in the Ledger, but are never entry of this transaction, to the following effect :
collected together into one account; and whether your CHARGES THOMAS SIMPSON Dr.
upon Personal Accounts amount to £50 or £500 per annum Jan. 12, To Goods
seems to be a matter of total indifference; all you seek, in order £50 0 0
to ascertain the state of your affairs, are your balances, Dr. and This Entry, however, would have previously appeared in a Cr., with the stock of goods and cash on hand; and, should you book called the Journal or Day-book; and it is brought into the have omitted any amount in the posting (carrying the entries Ledger as its final resting-place. Now, in the Ledger kept by from the Journal or Day-book into the Ledger], you possess not Double Entry, the same entry would be made twice in the the slightest means of discovering such an omission unless you Ledger, but in very different forms. It would appear FIRST in happen to recollect the transaction, or that you fall into the the Ledger exactly as it does in the preceding instance; but hands of an HONEST MAN, who informs you of it.” it would appear a SECOND TIME in the Ledger in the following In every mercantile house of business there ought to be at form —
least four books kept for the purpose of properly recording the GOODS ACCOUNT Cr.
entries of the mercantile transactions of the concern; these are Jan. 12. By Thomas Simpson
£50 0 0 the Day-book, the Cash-book, the Bill-book, and the Ledger. Here we must inform some of our students that Dr. means If the books be kept on the principles of Single Entry, these Debtor, and Cr. means Creditor. The reason why these words four books are, in general, sufficient to effect the common are used in the preceding entries is plain : when a tradesman purposes of Bookkeeping ; but with these only, the merchant buys goods on Credit, he becomes a Debtor to the merchant of can seldom or ever ascertain the state of his affairs without whom he bought then); and when a merchant sells goods on constant reference to the value and quantity of goods actually Credit, he becomes a Creditor by the tradesman to whom he sold in his possession. In such cases, it the business be very exten. them.
sive, it is necessary to keep a Stock or Warehouse-book, an In the second entry of the preceding transaction in the Ledger, Invoice-book, a Sales-book, and various other books, which take which is peculiar to the system of Double Entry, there is an their names from the nature of the business pursued, or from elegant fiction adopted—viz., that of making the goods the the particular kind of goods of which it is necessary to keep an Oreditor instead of the MERCHANT : thus a merchant's name is account. If the books be kept on the principles of Double never entered in his own books, either as Debtor or Creditor; for Entry, then an important book, not yet mentioned, becomes an when he buys goods on credit he makes the Goods Account indispensable requisite; this book is called the Journal, and this appear as the Debtor to the Person of whom he buys them; and name, as its origin implies (being derived from the French, jour, he makes the person of whom he buys them appear as the a day), has exactly the same meaning as Day-book. The use of Creditor by the Goods Account. In like manner, when he sells a Journal, however, is very different from that of a Day-book, goods on credit, he makes the person to whom he sells them or, as it is sometimes called, a Waste-book. The Journal, in appear as the Debtor to the Goods Account, and he makes the Double Entry, is the assistant and companion of the Ledger ; Goods Account appear as the Creditor by the person to whom he into it are collected all the entries of the different transactions sells them.
of the business, however numerous they may be; and in it In keeping books by Single Entry this fiction cannot be they are methodically arranged for the purpose of being posted adopted; for the Ledger, in this system, contains only Personal (entered) into the Ledger. The entries in the Journal are, of Accounts—that is, the accounts in the names of the persons course, collected from all the different books kept in the conwith whom the merchant transacts business. In the books of cern, commonly called the Subsidiary Books, whether they be many persons who use Single Entry, such as tradesmen, shop- few or many, in order that, by this means, every transaction keepers, etc., the names of those persons only who are Debtors in may appear and have its proper place in the Ledger. According the business are entered in the Ledger, and the names of those to the old Italian method of bookkeeping, so called because it who are Creditors are left out, on the supposition that there is
was first practised in the mercantile states of Italy, every transno need to keep the Creditors' accounts, seeing that they will be action in business, whether of purchase or sales, whether of cash sure to take care of their own affairs. But this system cannot or bills, whether of interest or discount, whether of barter or be called Bookkeeping, according to our definition, because it is exchange, whether of gain or loss,--all was entered first in the utterly impossible, from the state of the Ledger, to arrive at a
Waste-book, as a sort of original Memorandum-book, without knowledge of the tradesman's affairs. Such a system, at best, order or system; from this book the entries were then taken, can only be called Semi-bookkeeping. In the case of those who and classified and arranged in the Journal from time to time, as employ Single Entry, and who keep Personal Accounts both of the bookkeeper could find opportunity ; the same entries were Debtors and Creditors, there is of course a better view of the again taken from the Journal and posted into the Ledger-that actual state of business kept in the Ledger ; but still there is is, they were then finally arranged and collected under the no proper record kept of many transactions connected with the different heads of Dr. and Cr. to which they properly belonged, purchase and sale of goods, such as the gain or loss made by so that all tho transactions with each customer, tradesman, these transactions, their settlement by cash or bills, the discount merchant, or other individual, were distinctly and clearly seen or interest allowed on some transactions, the charges and ex
at one view. penses of the business, and various other items of very consider
It is to the Italians, therefore, that we originally owe the able importance in the management of a tradesman's affairs. system of keeping books by Double Entry; and it is to them that While treating of this difference between Single and Double we owe the elegant fiction of personifying Cash, Stock, Goods, Entry, we cannot but cite the opinion of a very good authority, Bills, Merchandise, Adventures, Profit
and Loss, etc., so as to George Jackson, Accountant :-“ The system of bookkeeping give them “a local habitation and a name” in the Ledger; thus by Double Entry is one of consummate beauty; every debit making them a counterpart to the real persons with whom a amount having its corresponding credit; and every Dead* merchant transacts business; and thus dividing his Assets and account exhibiting either profit, loss, or stock in hand. Per. Liabilities under distinct heads, so that a proper account can be sonal Accounts : these are Debited (made Debtor) to goods, cash, kept of each without confusion, and his real or actual worth charges, commission, and for everything we give out; and periodically ascertained. The Italian method looks very simple Credited for what we receive in goods, cash, charges, etc. Single and beautiful at first sight, and it would seem to be preferable Entry (according to the common method of keeping books by to our multifarious modern improvements in Bookkooping, by Single Entry) has effected the ruin of thousands, simply from which separate books and
accounts are multiplied,
and the labour the neglect of duly collecting the various charges that appear of keeping them apparently increased; but this is not the
case, upon the face of the Personal Accounts. As cancerous sores it being found that subdivision and distinct separation in books
and accounts lead to accuracy, punctuality, and readiness, and Dead is another name for fictitious or nominal accounts ; such as | afford the best means of avoiding error, of checking errors when Goods Account, Cash Account, etc.
they occur, and of not only ascertaining at once the particular position of any department of a merchant's business, but of under its proper head, or account to which it belongs ; and it speedily ascertaining the condition of the whole concern. The ought to be so kept that from this book alone, at any given modern system of Bookkeeping by Double Entry, therefore, as it period, the state of accounts between a merchant and any one now exists in its present state of perfection in the first mercan- with whom he transacts business can be ascertained. Finally, tile houses, is but an exemplification of the admirable principle it ought to be so kept that at a given period, and with very little of the division of labour, a principle which has raised the arts trouble, the state of a merchant's general affairs may be deterand manufactures of this country to their present pitch of mined, and the important fact ascertained whether he is gaining excellence and grandeur.
or losing by his business. If a Ledger does not do this, it does With respect to the books called Subsidiary (from the Latin, nothing—at least, nothing to the purpose; and the bookkeeper, subsidium, help or assistance), they of course form the sub- whoever he is, may be sent about his business. To conclude, on sidies or basis upon which the superstructure of the Ledger is this part of the subject, we repeat, more emphatically than raised; and many of their names sufficiently indicate their before, that the Journal as now used in Bookkeeping by Double nature and the purposes for which they are employed. Thus we Entry, contains all the transactions of a merchant's business need scarcely tell our readers that the Cash-book is used for the arranged in the order of time only, but collectively, and for a entries of all moneys received or paid, whether it be in coin of given period ; hence its proper name will depend on that period, the realm, in notes of the Bank of England, or of any other or else it may very appropriately be called the Sub-Ledger or bank, or in checks upon a merchant's banker; and that the Time-Ledger ; whereas, the Ledger, par excellence so called, Bill-book is used for the entries of the particulars of all bills might be called the Public-Ledger, as being open to inspection drawn or accepted by the merchant himself, or transferred to by proper authorities at any given period. him or by him, in lieu of cash to be received or paid. The names of Day-book and Journal, however, instead of indicating the nature or use of these books, merely indicate the time of making
HISTORIC SKETCHES.—XIV. the transactions; but these names, which, as we have seen from their origin, were once synonymous, having in respect of modern
HOW ENGLAND AND SCOTLAND BECAME ONE.—PART I. improvements in Bookkeeping lost their original meaning, it is “ WHILE an hundred Scots are left to resist, they will fight for plain that other names more expressive of the real use of these the liberty that is dearer to them than life.” Thus spoke the books must necessarily come to be adopted. The name Goods Scottish nation by the mouths of eight earls, thirty-one barons, book is a more appropriate term than that of Day-book, which is and all the great officers of the Crown, assembled at Arbroath, still applied by some to the book in which the daily record of in April, 1320, when they sent a letter to the Pope of Rome purchases and sales of goods is entered; but it is not sufficiently (John XXII.), in answer to his bull requiring them to yield obegeneral for those who enter accounts of other transactions, dience to that English king (Edward II.) whom they had driven exclusive of those belonging to cash and bills. If a merchant with shame and confusion from Bannockburn. With words wishes to keep separate books for his purchases and sales, he expressive of the same indomitable liberty have the Scottish has only to keep two books, which will indicate by their titles people ever spoken, when it has been a question of their free. the object thus intended; these titles may either be Purchase- dom, political, social, or religious; and may the day be far dis. book and Sales-book, or Goods-bought-book and Goods-sold- tant when they shall abate one iota of the high-mettled courage book. As goods when bought by and sent to a merchant are which enabled them thus to speak to the most powerful and always, or ought to be, accompanied with an invoice or account most dreaded potentate at that time on the earth. Let us stating their quantity and price, the Goods-bought-book might examine the circumstances under which the words abovebe called the Invoice-book, and the entries in this book might mentioned were spoken, and then trace out the history of contain the exact particulars of quantity and price, made out in the nation which spoke thom, until it became blended in the a form prepared for journalising or posting, without being a history of its southern neighbour, England. mere copy of the invoices. The invoices themselves are generally We have only to look at the earlier ballads of England and preserved, as important documents, by being pasted into a book Scotland to see how continuous and bitter was formerly the made of coloured paper. The Sales-book, or as it might be hostility which existed between the two countries. The most called the Outward Invoice-book, might in like manner contain spirit-stirring of them are those in which the feats of arms of the exact particulars of quantity and price relating to goods favourite heroes on both sides are commemorated—with how sold, and prepared for journalising and posting, without being much exaggeration on the one hand, and unfriendly depreciation a mere copy of the invoices sent out with them; for, as a mer- on the other, it is not necessary to say. When international chant receives invoices with goods bought, so he must give rancour, unmeaning as it was violent, ran high, and was handed invoices with goods sold. The former book might then be down from father to son as a sacred flame which was never to, called the Inward Invoice-book, to distinguish it from the be allowed to go out; when feuds were family property, and latter.
were cherished with as much tenderness as the family honour, it As to the Journal kept by modern Double Entry, it has no is only to be expected that some signs of them should find their longer any right to this title; it is used, as has been observed, way into the popular songs and ballads. And in effect the as a companion and assistant to the Ledger, and therefore popular songs and ballads are full of such signs, of stories how might be appropriately denominated the Sub-Ledger ; bat if a this chief " drove a prey” into Northumberland, and of how name were given to it which indicated the period that elapsed“ the stout Earl of Northumberland" returned the compliment before making it up from the Subsidiary books, then it might be by harrying the border with as many rough-riders as could called Week-book, Fortnight-book, or Month-book, according as be induced to bear tho loose discipline of the northern wars, time was found or appointed to make it up; but Day-book or Who has not heard or read of Chevy Chase, of Otterbourn, of Journal, in their original sense, it could not and ought not to be Adam Bell and Clynn of the Clough, of William of Clondesley, called. The verb to journalise—that is, to transfer entries from and many more whose names are enshrined in the deathless the Journal into the Ledger-would require to be changed ballads of their respective countries? These are all signs of accordingly, unless we chose to retain the term posting, when the bygone times, of days which are happily past for ever; the application of sub to it would be necessary. For, as posting days of great trial and tribulation, but days also in which was means transferring entries from the Journal into the Ledger, so nursed with steady care that spirit of bold courage and of sub-posting would mean transferring entries from the subsidiary fearless outspokenness'which breathed in the words at the head books into the Journal or Sub-Ledger.
of this article. The Ledger, as before observed, is by far the most important The two people contiguous; yet essentially distinct, it must book in a merchant's business, or indeed in any tradesman's needs have been that in barbarons times their essential distincbusiness whatever. It contains, or ought to contain, an account tiveness should be shown barbaronsly. Springing from different of every transaction affecting business in any way whatever ; it races, or at least from different branches of the same race, with ought to be so lucidly and clearly kept that if brought into a scarcely anything in common except their form of government court of law by any unforeseen accident, the judge, the commis- and their religion--and even here there was not perfeet sioners of bankruptcy, or any other legal anthority, would pro. uniformity—there must have been frequent occasions on which nounce it a pattern for imitation, and compliment the owner of the national feelings of hostility found vent. The histories of it on the occasion. It arranges every transaction in business England and Scotland for many years are taken up with little
else than detailed accounts of those scenes in which the heroes which by right he should never have questioned—the English commemorated in the ballads took part. The border land, king's right to homage for the English honours held by the indicated by the Cheviot Hills, and extending from Berwick-on- Scottish king. But this pretext for invasion was unhappily Tweed, on the one side, to the Solway Frith on the other, was a much strengthened by the disgraceful treaty of Falaise, already theatre of never-ending war. The Scotch Earl Douglas was mentioned. guardian of the border on the Scottish side, and the Percys, Earls Up to December, 1174, there had never been a question of of Northumberland, were wardens of the Marches on the English homage for more than the Anglo-Scotch possessions, but in side ; and these noblemen, without waiting for any ceremonious that year Henry II. of England took ample revenge for the declaration of war, were wont, whenever they felt disposed to injury William the Lion had done him by fomenting his the exercise, to try conclusions for the honour of their country, domestic troubles, and by entering into engagements with the themselves, their lady-love, or anything or anybody else, to king of France adversely to the interests of England. William open unexpectedly a little war on their own account. Thus was captured in a foolhardy combat into which his courage" does Shakespeare make Prince Henry (afterwards Henry V.) precipitated him at Alnwick, and being brought to Northampton, speak of Percy, "the Hotspur of the north; he that kills me was kept close prisoner till he would agree to the terms imposed some six or seven dozen of Scots at a breakfast, washes his by Henry. These terms included not only the render of homage hands, and says to his wife, Fie upon this quiet life! I want for Northumberland and Cumberland, but for the whole of work. 'O my sweet Harry,' says she, 'how many hast thou Scotland, over which kingdom Henry was to be acknowledged killed to-day? "Give my roan horse a drench,' says he, and Lord Paramount. At York the homage was rendered, so eager answers 'Some fourteen,' an hour after; 'a trifle, a trifle.' was the Scotch king to be free, so eager was the Scotch nation Lesser chiefs, living in strongholds, some of which remain to to see him so. Soon after Henry II.'s death, Richard Cour de this day, followed suit; and, moved by less noble instincts—by Lion renounced the claim which had been wrung from William hunger, by greed, by bloodthirstiness pure and simple—inflicted in captivity, and the kings of Scotland were remitted, so far as enormous injury in their expeditions, which often extended far that kingdom was concerned, to the same position they had into the limits of either country. The damage done by these held before the treaty of Falaise. freebooters was not confined to the death and destruction But the right to homage survived, in the estimation at least which ever marked their advance or retreat; it was impossible of ambitious and interested men, the renunciation of it, and that any sense of security, or that any of those national blessings Edward I. availed himself of the first opportunity to re-assert which are attendant upon it, could have place while such things his right in the most absolute and positive way. were done ; and each new raid only furnished material for It was at this juncture that the most popular heroes in new disturbances by arousing in the minds of the spoiled a Scottish history came upon the stage, and it was at this period spirit of revenge and a sort of lust for retaliation, which were that the Scottish nation began to show forth that spirit of the fruitful source of bitter troubles to be. There was always enthusiastic patriotism which has been their chief characwar upon the border, which was a nursery for soldiers, and teristic ever since. The alliances which the Scots made with where the discipline among those who were nominally in the France, and from time to time with other occasional enemies of king's service must have been pretty severe. At least it must England, were only short-lived, and were entered into by those have been so in the time of Henry VIII., if we may judge from enemies quite as much in their own particular interests as out the order which was sent from the Privy Council to the general of a desire to do a service to Scotland. Indeed, though the first commanding in the north, when the Council wanted to punish thing a Continental prince did, when about to declare war on Alderman Reed, citizen of London, for refusing to subscribe to a England, was to secure the help of the Scots, so as to make a forced loan. The alderman was sent down to Sir Ralph Ewer, diversion of the English forces in his favour, the same prince Henry's general, with a letter in which Sir Ralph was directed, was ever unwilling to help the Scots when their interests alone in order to punish the man for resisting an illegal tax, to subject were concerned. Foreign alliances were therefore of little use him to "the strong discipline militar of the northern war." to Scotland, and alone it was felt she was no match for her
Thongh war was constantly going on at the border, it was, powerful southern neighbour-no match, that is to say, as unfortunately, not confined to it. Whenever the Plantagenet France was a match-either in wealth, population, or resources. kings of England had time; whenever they had no other big foe But when the element of desperation was added to the contest, on hand-no Frenchmen, Flemings, or Spaniards to fight; when when the Scots had the alternative of subjection or freedom, it ever they had an exchequer that would bear the cost; whenever was felt by the Scots at least, whatever other men thought, they wanted to divert into a foreign channel activity and energy that they were fully equal to the warlike game, for they were that would have been troublesome to them at home, they picked ready to fight to the death, every man of them, rather than lose a quarrel with the King of Scotland, and invaded his kingdom. the " liberty that was dearer to them than life.” Pretexts were never wanting, whether they arose out of inci- Such were the men, such was the spirit which Edward I. dents connected with the border warfare, or whether they had proposed to himself to conquer. That great warrior and statesan origin more general and national, and the war, when under man looked with an evil eye upon the existence of an indetaken, was always of the bloodiest and most ruinous kind, both pendent kingdom so close to his own. He saw in it a refuge to assailant and defender. One pretext there was to which a for all the insurgent spirits, and there were plenty of them, Bemblance of right attached, after the treaty made at Falaise in among his own subjects, and saw in it also an excellent assailing Normandy, in December, 1174, between King William of Scot- point for any of his enemies who chose to make an alliance with land and Henry II. of England, a pretext of which the kings of the Scots. He could not bear to be at the mercy of the Scots England always availed themselves when all other excuses failed. for the safety of his northern boundaries, and he believed. The Scottish kings were nominal lords of Cumberland and probably, that the demoralising and injurious border warfare Northumberland, by virtue of a grant made in Anglo-Saxon could be stopped only by abolishing the difference of jurisdiction times by the earl of those parts, and for the two counties the which was the cause of the warfare. Add to this the desire for king of England required his royal neighbour to do homage conquest and possession which seems to be natural to all princes and swear to be his liegeman. Whenever this demand, of any worth, and we have a fair notion of the motives which because made roughly by design, or because it was disputed, induced King Edward to set about the conquest of the kingdom was not complied with, the English king declared his vassal of Scotland. contumacious, and led an army into his territory to reduce him The foundation, flimsy though it was, upon which he rested to obedience. Sometimes the fortune of war inclined to one his claim, has been already pointed out. Let us see the occasion ride, sometimes to the other ; but the more frequent course was of which he availed himself to put his claim forward. for the English king or his lieutenant to march a certain dis- When Alexander III. died in 1284, Margaret, his grandtance into Scotland, killing, burning, and destroying en route, daughter, known in history as the Maid of Norway, was sole and then the Scotch having taken to the hills, whither the and undoubted heir to the Scottish throne. She was a child at enemy could not follow them, but from which they could easily the time, and Edward I. conceived the idea of marrying her to annoy and harass the enemy, the English troops would return, his own son Edward, and so to join the two kingdoms. Arrangewith little to compensate them for having gone so far into a ments were made for that purpose by consent of the barons of poor and unsubduable country. Sometimes the Scotch king Scotland, safeguards being insisted on, however, for the due preprocured that the English should retreat by conceding the point servation of the distinct privileges and immunities of the Scotch nation. At Bingham, in July, 1290, the conditions of the mar. What, then, is the fruit of an umbelliferous plant? We hear riage and of the international union were agreed upon ; there frequently enough of carrot, parsley, celery, and carraway seeds, seemed to be opening a fair prospect of concord and prosperity but we do not hear of carrot, parsley, celery, and carraway fruits
. for the whole island, when the Maid of Norway unexpectedly Nevertheless, all these are fruits, not seeds. The real seed is died, and the union of the nations was postponed for nearly embedded within the strueture of a surrounding mass, as we three centuries and a quarter.
| found to be the case in the apple and pear. There the sur. With Margaret's death the line of Alexander III., on which rounding mass is fleshy and easily separable ; here it is hard the Scottish crown had been settled, became extinct, and the and firmly adherent; therefore the so-called seeds of ambel. crown was to be won by him who could show the closest con- liferous plants are fruits of the kind which botanists denominate nection with the Scotch royal family.
by the term achænium. All these fruits separate naturally when ripe, or admit of ready separation into two parts, and they are
all furrowed; moreover, the nature and direction of these for. LESSONS IN BOTANY.—XIV.
rows differ in each species ; of the order, consequently, they are
an important means for enabling the botanist to distinguish SECTION XXV.-UMBELLIFERÆ, OR APIACEÆ: THE
umbelliferous species. Me two grand peculiarities, then, of the UMBELLIFEROUS, OR PARSLEY TRIBE.
umbelliferous tribe are, first, the presence of umbels ; secondly, PERHAPS there does not exist a natural family of vegetables the inferior fruit separable into two portions. Why did we more distinctly marked than this. Their general aspect alone, select a sprig o Fool's Parsley, as a specimen to illustrate the without going into anatomical minutiæ of structure, is almost tribe Umbellifere when so many more readily obtainable plants sufficient to distinguish them; never
existed ? For this reason: to show theless, we will indicate the botanical
in what respect Fool's Parsley, which characteristics of this great natural
is poisonous, may be distinguished order.
from the culinary parsley. Characteristics : Calyı adherent to
If the reader examines each terminal the ovary; petals, five, inserted upon
umbel of the Fool's Parsley, he will an epigynous diso; æstivation valvular,
recognise at the base of it three ! _f. involute; stamens, five, alternate with
like things, which are bracts, and the petals; ovary, inferior, two-celled
which, when they are arranged as we uniovular; ovule, pendent, reflexed;
find them in umbelliferous plants, constyles, two ; carpels separating at the
stitute each set an involucre. The base; seed, dicotyledonous ; leaves,
student will observe that in the Æthusa alternate, simple, often divided, petio.
Cynapium, or Fool's Parsley (Fig. 138), late, in an involucre. The word epi
these bracts all point outwards, by gynous, the only one in the preceding
which characteristic sign may the description of the characters of the
Fool's Parsley be distinguished not Umbelliferæ that we have not met with
only from common parsley, but from before, means "growing on the summit
all wild umbelliferous plants. of the ovary," from the Greek ETI
Whilst treating of these bracts, (ep'.i), upon, and youn (gu'-ne), a
which in Umbelliferæ constitute the woman.
involucrum, the reader's attention may Such are the precise botanical cha
as well be directed to certain modificaracteristics by which the umbelliferæ,
tions of form which bracts are capable or umbrella-bearers, as we may call them,
of assuming. Thus, in the oak they are known; but, we repeat, their aspect
grow together and give rise to the is almost enough to distinguish them
acorn cup (Fig. 87, p. 341); in the from other plants; not but that a few
pine-apple they grow together, become plants of other orders bear umbels,
fleshy, and constitute the part we eat; and many seem to bear umbels with
in the fir-cone they constitute the out doing so; but, generally speaking,
scales; in Umbellifere, however, they the aspect of an umbelliferous plant is
assume the appearance of leares, sufficient to characterise it.
which, indeed, is their general or Taking for our example a specimen
normal aspect. With regard to the of Fool's Parsley (Æthusa Cynapium,
physiological and chemical characterisFig. 138), we shall find the floral part 136. BLOSSOM, LEAVES, AND FRUIT OF THE SAPUCATA tics of the Umbellifero, they may be to consist of a compound umbel; that
TREE (LECYTHIS OLLARIA).
stated to depend on the presence either is to say, little umbels attached to the
of an odorous volatile oil, or a poisonous stems which constitute large ones (Vol. I., page 217, Fig. 66). / matter. Everybody is aware how agreeably odorous are the We shall find, both in the small and large umbels, that the so-called carraway seeds ; everybody is aware of the poisonous petioles, or flower-stalks, shoot forth from points exactly opposite nature of the hemlock; and the noxious character of the Fool's each other, otherwise the structure would not be an umbel. Take, Parsley has already passed under notice. Umbelliferous plants for example, the elder-tree. A general examination of its flower may, therefore, be designated in general terms as suspicious would lead one to suppose that the elder was an umbelliferous plants, comprehending, however, a far greater number of inplant; but, on examining it more attentively, the petioles do not noxious than noxious species; the latter may be generally disbranch off at a point exactly opposite each other, hence the in- covered by their agreeable, the former by their disagreeable florescence of the elder-tree is not that of an umbel, but of a odour. cyme. Nevertheless, in the geraniums, and some other plants, In certain species of this natural order the innocent and the the inflorescence is really umbelliferous; hence the
existence of noxious principles are combined. This is the case in the wild an umbel is not quite sufficient for the botanist to rely upon in celery, which in this condition is a rank plant, altogether un the discrimination of a plant belonging to the
natural order fitted for food. The change which ensues when celery is cult: Umbellifere. Let us, therefore, examine some of the remaining vated in gardens we are all aware of ; but the reason of that characteristics enumerated at the beginning of this description change merits a few remarks. Garden celery, as the reader If we examine the flower of a parsley
plant, we shall discover knows, is carefully buried in the earth, not only its root, but that the calyx is almost absent. The petals, five in number, much of its stem being totally deprived of light. Under this spring from a narrow line or border. There are five stamens, treatment, the buried portion of the plant becomes etiolated or each arising from between two petals.
bleached; becomes, in point of fact, botanically considered, As in the apple, the ovary in an umbelliferous plant is inferior diseased; that is to say, the poisonous secretion of the plant is -that is to say, it appears below the
calyx and corolla, inas- no longer elaborated, the odorous principle alone being formed. much as the latter springs from above it.
A consideration of the nature and effects of etiolation leads us
LESSONS BOTANY. to a correct appreciation of the functions which those parts of SETIOS M-AITEI. IL ESI LIISI IZ vegetables exposed to the air and sun, especially leares, sze Characteris: Is saaste: peis i munte es's destined to perform, and points out the necessity of giving the ansies of the site userses ces is sme si vegetables abundant air and light, if we would have them bring the latte; Siste indraszd a stent: Samas forth their natural productions. To stimulate those natural ortinarily indesite; OTTI, SAT sina penis productions is, in most cases, the main object of agricalture.cz containing my orzas; oraias reales de and horticulture ; occasionally, however, as in the erample of curred; style, sapie; ines, ery, a berry; cei disa celery, the object kept in view is the reverse of this.
leag ist of gems The odorons
ral characters principle in cer.
which botanists tain Umbellifere
recognises plaat is of a resinous
of this great character; thus
natural order; Assafatida is the
nevertheless produce of an
myrtles, like ambelliferous
many other plant growing in
members of the Persia. Opopo
vegetable world, 138 nax and ammo
have & sort of niacum, both so
physiognomy of valnable in me
their own, more dicine, are also
easily recognised the produce of
than described umbelliferous
Perhaps the plants.
fragrant odour Many of the
diffused by these
139 Umbellifero con
beautiful plants tain sugar, SO
is one of their like that of the
most prominent cane in every
characteristics. respect that
All the subsagarloaves
stance of may be made of
myrtle is more it. Thus the pre
or less saturated sence of sugar 137
with this odormay be recog
ous matter. Now nised by the
we find it astaste in the root
sumes its great of the carrot and
est power in the the parsnip;
bark, now in also, in the root
the flower buds, of celery, al
now in the though less evi
leaves; but it is dently. Indeed,
everywhere presugar may be
sent more or less. regarded as
Supposing the pretty general
reader to have concomitant of
before him a leaf the umbellifer
of the common structure;
myrtle, he need even in the juice
not be told that of the poisonous
the leaf is odohemlock it may
rous, especially be discovered by
crushed chemical tests. 141
between the It would be a
fingers. Now, needless task to
in what does the
144 occupy space in
odour consist, pointing out the
and where does Farions uses of
it come from? ambelliferous 137. BLOSSOY OF PAESLET, EXLARGED. 138. FOOL'S PARSLEY (ETHUSA CYNAPIUM). 139. DIDISCUS CERU. This, like the plants to man.
140. TLOWER OF DIDISCTS CELULETS, EXLARGED. 141, SECTION OF BLOSSOM AND OVARY OF greater number The Bo-called
142. TZANSVERSE SECTION OF OVARY OF MYRTLE. 143. THE COMMON MYRTLE (MYRTUS of odorous prin
COMMUNIS). 144. ELOSSOX ASD LEAY OF THE CLOVE-TREE (CARYOPHYLLUS AROMATICUS). 145. FRUIT OF ciples furnished carraway, cori.
THE CLOVE-TEEZ. ander, and anise
to us by the seeds, flavour
vegetable kingour pastry and confectionery; carrots and parzips are amongst dom, is a volatile oil, and in the myrtle leaf it is secreted the most favoured articles of our food, even the norious hem- by specific organs, denominated glands. If a myrtle leaf be lock yields a valuable medicinal subetanse, omis; and the rezin. held between a candle, or other source of light, and the eye, yielding umbel bearers pour forth their treasures in great these little glandular bodies will be seen like so many spocks; profusion. By far the greater number of this family have white it is within these glands that the volatile oil remains encased. flowers; some, like the fennel
, hare yellow Bowers, and a few Glands are not necessary for the secretion of volatile oil, nor aro have blue ones. Of the latter kind are most of the Eryno they necessarily confined to leaves. They exist in large quan. genus, and the beautiful Didiscus Cerulzus, of which we now tities in the skin of members of the orange tribe, and it is from give a representation (Fig. 138).
them that the inflammable volatile oil is emitted when a piece