by human hand or foot. No one had ever dreamt of scaling it; and the golden eagles knew that well in their instinct, as, before they built their eyrie, they had brushed it with their wings. But all the rest of this part of the mountain-side, though scarred, and seamed, and chasmed, was yet accessible; and more than one person in the parish had reached the bottom of the Glead's Cliff. Many were now attempting it; and ere the cautious mother had followed her dumb guides a hundred yards, though among dangers that, although enough to terrify the stoutest heart, were traversed by her without a shudder, the head of one man appeared, and then the head of another; and she knew that God had delivered her and her child in safety into the care of their fellow-creatures. Not a word was spoken-eyes said enough; she hushed her friends with her hands, and with uplifted eyes, pointed to the guides sent to her by heaven. Small green plats, where those creatures nibble the wild flowers, became now more frequent; trodden lines, almost as easy as sheep-paths, showed that the dam had not led her young into danger; and now the brushwood dwindled away into straggling shrubs, and the party stood on a little eminence above the stream, and forming part of the strath. There had been trouble and agitation, much sobbing, and many tears, among the multitude, while the mother was scaling the cliffs: sublime was the shout that echoed afar the moment she reached the eyrie; then had succeeded a silence deep as death. In a little while arose the hymning prayer, succeeded by mute supplication; the wildness of thankful and congratulatory joy had next its sway; and now that her salvation was sure, the great crowd rustled like the wind-swept wood. And for whose sake was all this alternation of agony ? A poor humble creature, unknown to many even by name-one who had but few friends, nor wished for more, contented to work all day-here, there, anywhere-that she might be able to support her aged mother and her little child; and who on Sabbath took her seat in an obscure pew, set apart for paupers, in the kirk.Professor Wilson. XVII. THE DOWNFALL OF POLAND. O sacred Truth! thy triumph ceased awhile, Warsaw's last champion from her height surveyed, O Heaven! he cried, my bleeding country save! In vain, alas! in vain, ye gallant few, The sun went down, nor ceased the carnage there; O righteous Heaven! ere Freedom found a grave, That crushed proud Ammon, when his iron car Departed spirits of the mighty dead! Ye that at Marathon and Leuctra bled! Yes, thy proud lords, unpitied land! shall see XVIII. EDMUND BURKE. A SAGACIOUS critic has advanced the opinion, that the merit of Burke was almost wholly literary; but I confess I see little ground for this assertion, if literary excellence is here understood in any other sense, than as an immediate result of the highest intellectual and moral endowments. Such compositions as the writings of Burke suppose, no doubt, the fine taste, the command of language, and the finished education, which are all supposed by every description of literary success. But in the present state of society, these qualities are far from being uncommon; and are possessed by thousands, who make no pretensions to the eminence of Burke, in the same degree in which they were by him. Such a writer as Cumberland, for example, who stands infinitely below Burke in the scale of intellect, may yet be regarded as his equal or superior in purely literary accomplishments taken in this exclusive sense. The style of Burke is undoubtedly one of the most splendid forms in which the English language has ever been exhibited. It displays the happy and difficult union of all the richness and magnificence that good taste admits, with a perfectly easy construction. In Burke we see the manly movement of a well-bred gentleman; in Johnson, an equally profound and vigorous thinker, the measured march of a grenadier. We forgive the great moralist his stiff and cumbrous phrases, in return for the rich stores of thought and poetry which they conceal; but we admire in Burke, as in a fine antique statue, the grace with which the large flowing robe adapts itself to the majestic dignity of the person. But with all his literary excellence, the peculiar merits of this great man were, perhaps, the faculty of profound and philosophical thought, and the moral courage which led him to disregard personal inconvenience in the expression of his sentiment. Deep thought is the informing soul, that everywhere sustains and inspires the imposing grandeur of his eloquence. Even in the Essay on the Sublime and Beautiful, the only work of pure literature which he attempted--that is, the only one which was not an immediate expression of his views on public affairs-there is still the same richness of thought, the same basis of "divine philosophy," to support the harmonious superstructure of the language. And the moral courage which formed so remarkable a feature in his character, contributed not less essentially to his literary success. It seems to be a law of nature, that the highest degree of eloquence demands the union of the noblest qualities of character, as well as intellect. To think, is the highest exercise of the mind; to say what you think, the boldest effort of moral courage; and both these things are required for a really powerful writer. Eloquence without thoughts is a mere parade of words; and no man can express with spirit and vigour any thoughts but his own. This was the secret of the eloquence of Rousseau, which is not without a certain analogy in its forms to that of Burke. The principal of the Jesuits' college one day inquired "I said what I of him by what art he had been able to write so well. thought," replied the unceremonious Genevan; conveying in these few words the bitterest satire on the system of the Jesuits, and the best explanation of his own.-A. H. Everett. In the "Downfall of Poland," by Thomas Campbell, and the spirited word-painting by Professor Wilson of the recovery of a child by its mother from an eagle's eyrie, to which even a sailor had not dared to climb, the reader will find admirable exercises, in the first-named for his elocutional powers, and in the latter for his ability to render a well-described scene even still more graphic by the manner in which he reads it. LESSONS IN BOOKKEEPING.—VL In keeping Books by Double Entry, the various accounts which are opened in the Laduer correspond, of course, exactly to the nature of the transactions when car in the business. In general, however, their coject is threefcid, as formerly stated in our third Lesson, viz.. The Operty Accounts, the Personal Accounts, and the Pont ma Loss Accounts. In the same Lesson ruies were given for iming the Jestor and Creditor, and making the roper entry a very rarety of transaction. As a general rule in pening these wounts in the Later, it is both usuni and proper ust to open those secounts which are called Property Accounts, smen as Stock Account, which represents the capital employed 22 a Merenants business, and koreak, waica represents ne Merensat unseif and contains all as many asiacted rem the business on his LOVING, MINI WPRs, a ne ad ladan system, 10 TO 10 -muztion from SIENSER Account, Cloth Account, or the account of any other article in which the Merchant happens to deal. After the Property Accounts are opened in the Ledger, then follow the Personal Accounts, or the names of those persons with whom a Merchant deals, whether in buying or selling Goods, Lending or Borrowing Money, and acting as Agent or otherwise. Lastly, are opened the Profit and Loss Accounts, or those in which the Loss or Gain by certain transactions are at once rendered manifest from their nature; such as Interest (including Discount), Charges, Commission, etc. Besides these, the general Profit and Loss Account itself is also opened, as a receptacle for a proper statement of all the Losses and Gains in business not classified under particular heads, and as a proper account for exhibiting at the end of any given period the actual state of a Merchant's business in respect of his real Gas and Losses on all the other accounts which have been opened in the Ledger. In posting the entries from the Journal into the Ledger, it is plain that whatever the Journal says in any entry, the Ledger must say the same thing, sometimes in the same form, sometimes in a different form; but in Double Entry, this same thing must always be said twice, namely, once on the Dr. side of the Dector's Account, and once on the Cr. side of the Creditor's Avant. Let us illustrate this principle by some examples: First, suppose that the following entry occurred in a Merchant's Jam, and in the following form : : Fluan mosqunts, although brought together here for the sake id illustration, may be in very different parts or folios of the Hore also it may be remarked that as To is the word hd h podots out the Creditor, so By is the word which points Mob The column alongside the pounds column chil is always denoted by a double stroke) is the column Clogg the number of the page of the Journal from which Ang cutey in takon, and this number should always be in4 in the parque soluran, at the same time that the money 1 to the money columns. As to the importance of choge kon dễ cho of the entry in its proper column at the same time, this is so obvious to every one, that we might have spared ourselves the trouble of making the remark. In the Journal, you will see a column placed alongside the Date column; this is the column for inserting the folio of the Ledger where the accounts occur; and it should be inserted as soon as the entry is made in the Ledger; thus there would be one folio figure placed in the Journal, against the name of the Debtor Richard Watson, and another folio figure placed against the name of the Creditor Cotton Account. Secondly, suppose that an entry similar to the following occurred in a Merchant's Journal: The second entry in the Ledger will be threefold, that is, it | the whole amount of the sums in this entry, in the following will be to Credit each of the accounts for its respective part of manner : This single Entry in the Journal will occasion three separate | and John Tillotson, will only be an equivalent for the single entries in the Ledger, as follows; but it is plain that in this Credit entry in the Cash Account; and thus it is still an case the two Debit entries in the accounts of Hugh Williams | example of Double Entry:— Here the form of the entry in the Journal, when transferred to the Ledger, is considerably different; yet both forms have the same meaning. For whether we say Sundries Dr. to Cash Account, as in the Journal; or Cash Account Cr. By Sundries as in the Ledger; both of these forms of expression have precisely the same meaning; the former is peculiar to the Journal, the latter is peculiar to the Ledger. Of course the student is supposed to know that Sundries is used instead of the words Several Accounts, and has the same meaning. It is a very convenient business word; but he would be a very stupid learner who should expect to see a Sundries Account in the Ledger, as there it would have no meaning. Instead of saying in the Cash Account as above, By Sundries, the Bookkeeper might say By Hugh Williams and By John Tillotson; but this would occupy two lines instead of one, and would not be one whit clearer in meaning. Besides, if in one entry in the Suffice it Journal there were twenty Drs. to Cash, instead of two as in the preceding instance, you will see what a vast saving of writing, and of liability to error, is effected by using the single phrase-By Sundries. We might proceed to give other examples; but we must not anticipate the short system which we shall begin to lay before our readers in the next lesson. to say that, as a general rule, for posting, or transferring entries from the Journal to the Ledger, you have only to Debit the Debtors for the sums that they owe; and Credit the Creditors for the sums owing to them; and remember, that to Debit a Debtor, is to enter on the Dr. side of his account in the Ledger, the name of his Creditor, with the word To before it, and the sum that the Debtor owes; and to Credit a Creditor, is to enter on the Cr. side of his account in the Ledger, the name of his Debtor, with the word By before it, and the sum that is owing to him, the Creditor. armatus sum, I have been loved; amatus sim, I may have been load; amatus eram, I had been loved, etc. The participle amatus, of course, undergoes the variation of declension, so as to agree with the pronoun or noun connected with it; thus, if the noun is plural and feminine, amatus becomes amata; if necice and singular, amatum; and so on. The inf. fut. pass. is formed by the aid of the passive infinitive of eo, I go, as amatum iri, to go to be loved, that is, to be about to be loved. Indicative. A REGULAR VERB OF THE FIRST CONJUGATION, PASSIVE VOICE. PRESENT TENSE. Subjunctive. Imperative. It has been already remarked that by the adoption of Dr. and Cr. columns in the Journal (which forms the peculiarity of Jones's system of Book-keeping), a constant check is kept upon the accuracy of the entries, not only in that Book, but also of the corresponding entries in the Ledger; inasmuch as the total sums in the Dr. and Cr. columns of both books for any given period ought perfectly to agree; that is, not only ought the sum of the Dr. columns in the Journal to agree with the sum of the Cr. columns for any given period; but the sum of the Dr. columns of the Ledger ought to agree with the sum of the Dr. columns of the Journal, and the sum of the Cr. MOODS, TENSES, ETC., OF columns of the Ledger ought to agree with the sum of the Cr. columns of the Journal, and that for the same given period. In addition to this (which constitutes part of our improvement of the said system), the plan of check on the accuracy of Sing. Amor, all the books will be rendered complete, if, to the amount of the net sums of the Day Book entries for any given period, be added the amount of the sums entered in the Bills Receivable Book, in the Bills Payable Book, in both sides of the Cash Book, and in any other book from which entries are taken into the Journal; for then the sum of the whole amounts or totals of the sums entered in these books ought exactly to agree with the sum of the Dr. or Cr. columns of the Journal or of the Ledger, for the period in question. Such a mode of check will at all events furnish a clear and satisfactory proof that no error with regard to the entering of sums has been committed, either in Journalising the subsidiary Books, or in posting the entries into the Ledger. LESSONS IN LATIN.—XXIV. REGULAR VERBS.-THE FIRST CONJUGATION. PASSIVE VOICE. EXAMPLE.-Amor, 1, I am loved. PARTS WITH THE CORRESPONDING ENGLISH. Infinitive. Participle. Amer. Amaris. Amiris. Amatur. Ametur. Amare or amātor. Amari, Plu. Amamur. Amemur. [ăminor. Amamini. Aměmini. Amamini or am Sing. Amabar. Sing. Amabor. Plu. Amābimur. Amabimini. Amatus es. Plu. Amati sumus, Amati simus. INSTANCES.-Form according to these examples the following Imp. Past Part. Fut. Part. in-dus. verbs, namely, honōro, 1, I honour; corono, 1, I crown; and Amare, Amatus, Amandus, English. to be about to be loved. be thou loved. loved. ought to be loved. After what has been said, the corresponding English and Latin signs will easily be deduced by the student; thus-of the present, the Latin sign is or, the English be loved; in the sub. imp. the Latin sign is rer, the English might be. Compare together the forms in the active voice and the forms in the passive voice, and carefully notice how they differ, and how the one may be changed into the other-that is, the active into the passive, and the passive into the active. Remark that the English I am loved, he is loved, etc., denotes a present act, equivalent to this, they or you love me, they are loving me, loving me now; such is the force of amor with its several persons. It is thus contrasted with amatus sum, which, if translated literally, would seem to mean, I am loved, but which is a past tense and signifies I have been loved. Mark carefully that amatus sum (es, est, etc.) is a past tense; learners are apt to construe it as a present tense. The Latin verb has, in strict speech, no perfect tense of the passive voice, though it can express a perfect passive act. That expression it effects by a periphrasis (a Greek word equivalent to the Latin circumtion, or roundabout way of speaking); thus it uses the passive de, and parts of the verb esse, to be: for instance, pabantur. 6. Cives vehementer ab hostibus vexati sunt. 7. Quum pugna erat atrocissima, sol nubibus obscurabatur. 8. Malefici post mortem justis pœnis castigabuntur. 9. Urbs ab hostibus oppugnata est. 10. Omnium civium animi ingenti terrore occupati sunt. Si literas diligenter tractaverimus, a parentibus pulchris muneribus 11. donabimur. 12. Quum arbs ab hostibus expugnata erat, omnes cives acerbissimo dolore cruciabantur. 13. Si liběri vestri bene a vobis educati sunt laudabimini. 14. Industrius discipulus laudător, piger vituperator. 15. Leges divinæ ab hominibus sancte observantor. 16. Exoramini, O mi parentes! 17. O mi puer, delectare literarum studio! 18. Exorare, O judex! 19. Milites certa die in urbem congregantor. 20. Cives ne flagitiis contaminantor. 21. Melior est certa pax quam sperata victoria. 22. Terra mutata non mutat mores. 23. Dolor patienter toleratus minus acerbus est. 24. Bonus vir laudandus est. 25. Boni parentes curant ut liberorum mores emendentur. 26. Cura ut in omni re conscientia recta servetur. 27. Tu a me amaris ut ego a te redamer. 28. Heri ambulabam ut tristis animus exhilararetur. 29. Milites nostri acerrime pugnabant ut urbs ab interitu servaretur. 30. Vide ne a præceptoribus vituperêre. 31. Bonus civis cavet ne leges a se violentur. 32. Non dubito quin amicus meus morbo liberatus sit. 33. Nemo dubitabat quin pax recuperata esset. 34. Nescio qua re pax turbata sit. EXERCISE 80.-ENGLISH-LATIN. 9. 1. Peace has been regained. 2. Peace will be regained. 3. Peace was regained. 4. I do not doubt that they are about to regain peace. 5. Peace has been disturbed. 6. Has peace been disturbed? 7. Has not (nonne) peace been disturbed? 8. Peace will be disturbed. Peace ought not to (must not) be disturbed. 10. I shall be praised, he will be blamed. 11. He must be blamed. 12. He has been blamed. 13. The city has not been captured. 14. O father, be entreated (overcome by entreaty) by your suppliant daughter! 15. The mother was overcome by entreaty. 16. The sun is obscured by a cloud. 17. Yesterday the sun was obscured by clouds. 18. Dear son, thy mind is occupied by terror. 19. My mind was occupied with grief. 20. The minds of all the citizens will be occupied with fear and sorrow. 21. Young men, be not contaminated with vice. 22. I love thee that I may be loved again by thee. 23. The father must be loved. 24. The bad boy must be chastised. 25. Let the laws of the state be conscientiously observed by all citizens. 26. The laws of God are observed by holy men. 27. Have the precepts of virtue been observed by the young men (adolescens, -tis) of the city? OUR HOLIDAY. CROQUET.-II. WE have explained in the previous paper that the whole object of the game of Croquet consists in impelling the ball with the mallet through the successive hoops, in their proper order; and the player or players who first accomplish this feat win the game. Every hoop passed is a point made towards game; and the striking of the pegs or posts at the top and bottom of the ground also count as points. But, besides this simple circuit of the ground, other passages arise in the play, which require more detailed comment. The chief of these, and one which adds very greatly to the interest of the game, is the power at any period after passing the first hoop to strike another ball with your own. This is termed a roquet (pronounced ro'-kay). You may roquet either a friend's ball-that is, your partner's, if you are playing in sides—or an opponent's; and having done so, you have the privilege of taking a croquet from it. In taking the croquet, you place your own ball close to that which you have just struck, lifting it from the ground for that purpose; and then, the two balls being in contact, you strike your own, so that the other is driven by the concussion in any direction you may desire. Thus, if you have roqueted a friend's ball, your proper play is to croquet it in such a way that he is assisted towards his next hoop, or in whatever direction he may be wishing to go; while, if it is an antagonist's ball that you have roqueted, you strive in taking the croquet to drive him away from his proper line of play, and by so doing you may perhaps destroy his chance for the remainder of the game. There are two ways of taking the croquet, either of which may be adopted at the option of the player. The one is called "tight," and the other "loose croquet." In making a tight croquet, you place your foot upon your own ball, so that when it is struck it remains in the same place, although the other is driven away from it by the effect of the blow. The attitude of the player in making a tight croquet is shown in our illustration (Fig. 4). In "loose" croquet, you strike your own ball without the foot on it, and then it of course partakes more or less of the movement you impart to the other. As to which of the two ways shall be adopted, the player must be guided by his own position in the game at that particular stage of it at which he has arrived; for, unless he keep this in view, a roquet and the consequent croquet may be a hindrance to him in his play instead of an advantage. When a player has completed the circuit of the hoops, and before he finishes his game by striking the starting or winning post with his ball, he is allowed to become a rover, and may go to any part of the ground, roqueting the balls either of friends or of foes, and taking the croquet after each roquet is made. In this way he may greatly promote the winning of the game for his own side; but he is liable to be roqueted by any of the other balls, and if either of these should drive his own against the starting peg, he is no longer in play, and his ball must be removed from the ground. So long as he remains in, he may croquet all the balls in succession, provided he makes a roquet from each; but he must not roquet the same ball twice running. Having now sufficiently explained the game, we will give a few hints towards the acquirement of dexterity in playing it. First, as to the attitude and manner of striking the ball. The mallet may be held either in one hand or by both. If by one hand, the precision of the stroke requires that the mallet should be grasped lower down the handle than in the other case, and a more stooping attitude is, in consequence, unavoidable. Many good players use one hand only; but it is entirely a matter of habit, and, in order to secure a firm grasp of the mallet, with a steady aim at the ball, as well as to observe that erectness of posture which it is desirable to cultivate in all field sports, we recommend the learner to employ both hands in his play. The attitude shown in Fig. 3 will be his best model. In taking the stroke, you should stand sideways to the ball, as shown in this figure. Some players face the ball, and strike from between the legs with a scooping kind of stroke; but this cannot be recommended either on the ground of elegance or of accuracy of aim. Standing sideways, it will greatly conduce to the travelling of the ball in the proper direction, if the shoulders are in a straight line with the hoop through which the ball is to be driven. The body should be kept quite steady, while the stroke is made by a free movement of the arms alone. Easy as it may seem to the uninitiated to strike a croquet ball through a hoop placed only a few feet off, all who have attempted to play the game know that it is harder than it appears. It is a laughable, although not an unfrequent, spectacle to see a toosanguine novice failing in repeated attempts to pass the very first hoop on the ground, while his dexterous rivals are travelling freely over it; and the advice just given should be remembered by those who would wish to avoid figuring in this predicament. Next, it must be remarked that more than one kind of stroke should be practised by any one who would become a tolerably skilful player. There is first the plain stroke, in which your own ball is simply hit in its centre by the full stroke of the mallet. But besides this, there are many others known to players of the game, the best of whom can make the ball travel in a way which sometimes appears marvellous to the inexperienced. When three balls, for instance, are in a straight line, and the first has to strike the third without hitting the intermediate one, the feat would seem to most people impossible; and yet this is occasionally done by what is called a "leap-frog" stroke, the player's ball being hit sharply on the top and downward, when it rises and jumps over the second ball, rolling to that beyond it. We have not space, nor is it necessary here, to enter upon these refinements of the game, but we will describe one or two of the simpler strokes which it is well to practise. The stopping stroke is made, when you are about to drive your own ball against another, by hitting it full and sharply, and drawing back the head of your mallet the moment you have struck. By this means your own ball expends nearly all its force in striking the other, and remains almost stationary afterwards. The following stroke has just the contrary result. It is made when you desire your ball to follow in the same line with that which you croquet, and is effected by bringing the mallet steadily down on the ball, and raising the mallet upward towards the left shoulder as you strike. But a mere pushing or "spooning" stroke is not allowed in the game. The ball must in all cases be fairly hit, so that a tap may be heard. A little practice with two balls placed rather near each |