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very early drove the Norman masters of England to seek fresh Now, at the time he did so, Henry II. was in Normandy, adventures, fresh conquests. Before their power in England wholly absorbed in his great struggle between Church and State, was consolidated, before they had had time to push their autho- represented by Thomas à Becket and himself ; and it is reason. rity into the heart of Scotland, they looked greedily across able to suppose that he did not at the moment care very much the water which divided their newly.gotten kingdom from the for the visitor who came to him with such importunate requests kingdoms of Ireland, and they resolved to win in them a set for help in a matter where the King of England's interests were tlement as absolute and abiding as that they had obtained not concerned. The application of the Irish prince, however, in England. Lust of power, of acquisition, rather than any was not to be rejected summarily; the sound of it recalled to far-sighted views of statesmanship, prompted the first invaders the mind of the great statesman who then sat on the English of Ireland to undertake their work, and they entered upon it throne a plan he had long ago thought over, but, for want of in a spirit wholly in accordance with the motives that actuated opportunity, had lain aside. Eleven years before-that is to them.
say, in 1155—he had obtained from Pope Adrian IV. (the only The conquest of Ireland was on this wise :-It had been Englishman who ever sat in the chair of St. Peter) a Papal bull
, agreed in 1161, after many trials of strength between the several granting him the lordship of Ireland with full possession of the Irish princes, that Murtogh O'Lochlin, King of Ulster, should country, the Pope claiming, and Henry for the nonce admitting, be recognised as supreme in the island. He was nominally what a right in the Pope to dispose of the whole of Christendom as was then called a suzerain, as distinguished from a sovereign ; lord paramount. At the time of the grant it had not suited that is to say, he was feudal lord over his brethren by their own Henry to take the matter in hand; he had other irons in the consent-a “first among equals,” but not absolute dominator, fire, and even now it was highly inconvenient to have to stir except in his own kingdom of Ulster. The princes who con- hurriedly in it. Still, a wandering Irish prince driven from his sented to this arrangement were four in number—the kings of home, and ready to agree to any conditions so long as he was Munster, Connaught, Leinster, and Meath, each of whom had restored and his enemies were punished, was not a sight that vassals under them more or less troublesome, who made their presented itself every day; and the astute mind of Henry saw sovereignty as permissive a dignity as the four kings made the at once the advisability of securing a pretext for his interference, dignity of Murtogh O'Lochlin. Of course, a throne resting on which he would do under guise of helping a neighbouring such explosive materials must have been but an anxious place, potentate to his own. Once in Ireland—if with a decent excuse not to say an unsafe one. The broils which had only been all the better—his plan was never to loosen his hold on it; to temporarily suppressed through the effect of exhaustion in the make it his either by playing off one petty prince against combatants, broke out again as soon as strength had been another, and making the winner recognise him for lord, or else
, renewed, and all was commotion in the kingdom of Erin. if needs must, though he did not want the trouble, by regular Fighting for fighting's sake was sufficient inducement, when all conquest of tha island. other causes failed, to make the princes take up arms; and the Unable to quit Aquitaine, where Dermot found him, and where only wonder is how the people subsisted at all in a country certain disputes with the barons, together with the trouble which was ravaged with fire and sword all over on an average respecting Becket, detained him, Her
gave the Irish prines once a year.
Domestic peace within the limits of the lesser letters recommendatory to the English nobles, and issued this kingdoms themselves was a thing unknown ; the vassals were proclamation in his behalf :-"Henry, King of England, Dake too nearly equal for jealousy not to show itself in action ; and of Normandy and Aquitaine, and Earl of Anjou, to all his liegecombined, they were more than a match for their kings. This men—English, Norman, Welsh, and Scotch-and to all thə was proved in the case of Murtogh O'Lochlin himself, who nations under his dominion, sends greeting. As soon as the having waged war on one of his vassals in a perfectly barbarous present letters shall come to your hands, know that Dermot
, way, having put out his eyes, and slain his most intimate friends Prince of Leinster, has been received into the bosom of our grace in cold blood,
roused by his acts so great a resistance on the and benevolence. Wherefore whosever, within the ample extent part of his
other subjects, that he was overthrown and killed in of our territories, shall be willing to lend aid towards the restoa battle, on the issue of which he had staked his fortune. ration of this prince, as our faithful and liege subject, let such
On his death in 1166, the nominal sovereignty of Erin passed person know that we do hereby grant to him, for such purpose, to Roderic O'Connor, King of Connaught, a savage, whose first our licence and favour.” act, on coming to his father's throne in Connaught, was to put Armed with this proclamation, Dermot came over to England out the eyes of his two brothers, lest they should be troublesome and hastened to Bristol, where he expected to find those who as competitors. He is also famous for having killed with his would lend a willing hand to his enterprise, thus backed by the own hand an enemy whom he had had loaded with chains, and king; but few of the English nobles had ever heard of him until who was defenceless through his fetters at the time the king the present moment, and fewer still were inclined to risk anystruck him. Such a man was not likely to have a peaceable thing in a cause where the question was between barbarism 02 time of it, and his reign proved to be such a tarmoil and con- both sides, and where the issue seemed to promise little profit fusion as to tempt the intervention of a foreign foe.
to assistants. No one who had anything to lose, or who had Dermot Mac-Murchad, King of Leinster, a bloodthirsty and anything better with
which to occupy himself, wonld listen to licentious barbarian, had, during the reign of the late suzerain, the Irish prince
, who was driven, therefore, to apply to men of conducted himself so infamously as to excite universal hatred desperate fortunes ; and such men there were then as now, and and disgust against him, except on the part of the suzerains as there always will be, ready for
anything which holds out who were his dear friends and intimates. He had carried on an the slightest hope of mending their broken condition. Such s adulterous intercourse with the wife of a neighbouring and man was Richard de Clare, Earl of Pembroke,
commonly known friendly prince, Tiernan O'Ruaro, the Lord of Breffny, in Con. in history as Strongbow. Dermot promised to give him his naught, an act which caused the direst commotion, and was daughter Eva in marriage, and to secure him the succession
, the beginning of sorrows for all Ireland; for it became as after himself, to the throne of Leinster, on condition of his fruitful a source of quarrel as the abduction of Helen from bringing
over an efficient force to Ireland in the following spring her husband Menelaus, and was the root of bitterness which Strongbow assented, and Dermot was fortunate enough to secure sprang up and finally choked the fair flower of Irish inde in anticipation of his coming, the services of Maurice Fitz-Gerald pendence. So long as O'Lochlin was on the throne this bad and Robert Fitz-Stephen, brothers, and adventurers by birth man had a friend, and gloried in his shame shamelessly; but and profession. These agreed to come over as early in the with Roderic O'Connor, though he was what he was, came a spring as they could; and Dermot having made his prepara: very different ruler. O'Connor was friendly to the lord of tions, went secretly to Ireland, and remained concealed for 8 Breffny, and espoused his cause immediately on coming to the time in the neighbourhood of Ferns. throne. Under his auspices a rebellion was fomented in Dermot's A foolish and premature outburst of his, made before his own kingdom of Leinster. Tiernan O'Ruarc took the field with allies could join him, nearly proved to be his ruin, and brought a large force raised in his own dominions, and recruited by his cld enemy, Tiernan O'Rnarc, and Roderio O'Connor, titular numerous bands of men whom Dermot's brutality and tyranny monarch of Erin, down upon him. He lay at their nerey, which had embittered against him. In a short timo Dermot was driven he experienced on condition of renouncing for ever his rights in to his last covert, and was then obliged to fly for succoar to the Leinster, except to a small territory
not more than sufficient to King of England.
support the dignity of a lesser baron. He accepted the con
dition, but he purposed while doing so only to gain time till his
LESSONS IN BOTANY.-XVI.
SECTION XXIX.-CUCURBITACEÆ, OR THE CUCUMBER de Montemarisco, a relative of the Earl of Pembroke, and by 30 knights, 60 men-at-arms, and 300 archers, landed in the This natural order is allied by many characteristics to the creek Bann, near Wexford, and were the first Anglo-Normans passion-flower, for which reason we treat of it in this place. that had appeared in Ireland as invaders. They were imme- Characteristics : Flowers monecious, diæcious, or polygamous; diately joined by Maurice de Prendergast, a Welsh knight, calyx with tube adherent to ovary; stamens free, or monadelphous, with 10 men-at-arms and 60 archers. Dermot, with 500 men,
or triadelphous; anthers turning outwards; ovary three to five, all he could collect, hastened to meet them, and the united rarely one-carpelled ; seed dicotyledonous, exalbuminous; stem forces, numbering not more than a thousand men, instantly uniformly herbaceous, climbing leaves alternate, palminerved, marched npon Wexford, which capitulated after making a fair each furnished with a lateral stipule; inflorescence, axillary. show of resistance. From Wexford, Dermot took his friends If we compare the parts of the flower of a common cucumber to Ferns, where they rested three weeks, the Irish princes flower with those of a passion-flower, a similarity in many taking no steps to molest them, or to delay their progress; respects will be found to hold good. Like the passion-flower, and from Ferns they went on a marauding expedition into the calyx has the colour of petals; like the passion-flower, there Ossory, to allow of Dermot revenging himself on Mac-Gilla is the same growing together of stamens ;, like the passionPatrick, prince of the district, who had caused the eyes of flower, the ovary has one cavity, and the arrangement of seeds Dermot's son to be rooted out. Ossory was ravaged with fire within the ovary is similar. Moreover, both orders yield fruits and sword, the bravest exertions of the people being of no
which are juicy. These are strong resemblances. Let us now avail against disciplined and armour-clad troops; and it was
examine the parts in which the two natural orders are dissimilar. only when Dermot was tired of slaughter, and when his In the first place, then, on referring to our characteristics of the allies found that the Irish princes were at length making a order, we find that the flowers in the tribe Cucurbitaceo are move against them, that the poor people ceased from being moncecious, or diæcious, or polygamous, which means that some vexed.
flowers are male and others female; the male and the female At Tara, Roderic O'Connor convened a council of all the Irish flowers sometimes exist on the same plant, sometimes on diffeprinces, and marched thence with a large but tumultuous army rent plants, and at other times on both. In this important to Dublin. At Dublin, divisions sprang up among the chiefs, particular, then, the Cucurbitacec differ from the natural order some of the most powerful of whom withdrew themselves from we have just finished considering. Moreover, the cucumber has the league and went home, leaving the national cause to itself, very rough leaves, which the passion-flower has not; the or not believing that there was really any national cause at cucumber has an inferior ovary, the passion-flower a superior; stake.
the passion-flower has rays, the cucumber flower has none. At Ferns, Dermot entrenched himself, assisted by the skill Nor does the distinction between the two natural families end and science of his Anglo-Norman allies; and when Roderic came with a mere difference of form and parts. The chemical chawith forces outnumbering the strangers by about thirty to one, racter of their secretions, as we shall find by-and-by, differs be found himself unable to act on the offensive against them. also. The passion-flower tribe are uniformly harmless as regards He tried negotiation with Dermot, and with the English com- every part except their root, whereas every member of the manders separately, endeavouring to detach them from each cucumber order contains a poison. The cucumber, or gourd other by appeals to their respective interests. But the con- family, occurs naturally in all tropical and sub-tropical regions ; federates compared notes, and the treachery of Roderic returned its members are more rare in temperate climes, but the shortedgeways into his own bosom. He was compelled, in spite of ness of their life, usually limited to one summer, admits of the his great army, to make terms with the rebel, to promise him cultivation in Europe of many tropical species. recognition as sovereign prince of Leinster, and to do the like The greater number, if not all the members of the tribe by his heirs afterwards. Dermot was left free to follow his Cucurbitaceo, contain a bitter poisonous principle presenting own inclinations, and he accordingly marched with his allies, many degrees of intensity. In the colocynth it attains its maxireinforced by Maurice Fitz-Gerald and a small following, to mum, and, being extracted, furnishes us with a valuable mediDublin, which had thrown off its duty to him, and which was cine. In the ordinary cucumber the poisonous bitter principle now made to pay by rivers of blood for its temerity, being only is usually but little developed; never to the extent of being saved from utter destruction by the wish of Dermot to turn his dangerous, although frequently enough to be disagreeable. In arms northward, where the King of Munster was fighting on the melon, sugar is the principal secretion ; nevertheless, the unequal terms with O'Connor of Connanght.
bitter principle so prevalent in the fam-y is not wanting ; it Allying himself with the King of Munster, Dermot drove exists in the outside rind of the fruit, and to a still greater Roderic back into his own dominions, and finding himself so extent in the roots, which are violently emetic. Colocynth ha3 strong, resolved to set up a claim to be sovereign of all Erin. already been mentioned. Bryonia, another species, is still more At this juncture Raymond le Gros, in command of the vanguard violent in its action. The common cucumber (Cucumis sativus), of the Earl of Pembroke, arrived at a place near Waterford, and although capable of growing in the open air of our climate, is a being joined by Hervey de Montemarisco, succeeded in esta- native of India, and Tartary. The species called Didaim is blishing himself in a fort near Waterford, of which city the cultivated in Turkey on account of the delicious odour of its inhabitants made some resolute but vain attempts to oust the fruit, which, however, is possessed of an insipid taste. Gourds strangers, who, in return, made some direful attacks on the are certain species of Cucurbitacem with very large fruit. Waterford folk; and on one occasion put to death seventy Although our garden cucumber possesses no great claims to of their chief men, prisoners, in cold blood, and in the most beauty, it is otherwise with certain species. The Cucumis diabolical manner. Three months afterwards the Earl of Pem- momordica, for example, is a very beautiful Indian plant, the broke himself, in spite of a positive order from his king, which leaves and fruit of which differ in external appearance from reached him at Milford Haven as he was about to embark, and almost every species of the Cucurbitacem (Fig. 153). Less which forbade him to proceed, came over to Waterford with beautiful than extraordinary is the species called Trichosanthes 200 knights, 1,000 archers, and a large supply of stores and colubrina (Fig. 156), the fruit of which resembles huge serpents provisions.
hanging from the parent stem. It is a native of Central Ame. Raymond le Gros joined his master, and the earl, knowing rica; its leaves are more than a foot in diameter, and its flowers that if he wanted to justify by success his disregard of King disposed in corymbs; the corolla is white, and bordered by a Henry's orders, he must lose no time in setting to work, gave long hair-like fringe; hence the specific term Trichosanthes, which orders for an immediate attack on Waterford. The city was
means, in Greek, hairy-flowered. carried by assault, and then Dermot came, gave the earl his The Ecbalium agreste-a plant better known as the wild daughter Eva in marriage then and there, and consulted with cucumber, or squirting cucumber-is cultivated at Mitcham, in his too powerful son-in-law as to their course for the future. Surrey, for the sake of a peculiar drug called elaterium, which Dablin, which hari again revolted, was to be reduced. Thither is yielded by its fruit. The fruit, after it has fallen from its marched the foreigners, and took it easily, filling its streets and stalk, possesses the curious property of expelling its seeds houses with death and destruction.
through the hole in which the stalk was inserted. The drag
itself is obtained from a thick green mucus that surrounds the will be seen, are alternate, which, in this family, constitutes an seeds. This mucus is collected from the fruit when it is nearly important generic distinction. ripe, and after being allowed to stand for a short time, it be- Let us now observe the flowers (Fig. 159). We find them to comes turbid and deposits a sediment, which, when it has been consist of a calyx in one piece or sepal; hence the flower is dried, is known as elaterium. It is a powerful purgative and monosepalous. We find, moreover, that the calyx is furnished irritant, and has an
with five tooth-like acid taste. The
projections, which Bryonia dioica, or
would have resulted common bryony, is
in the generation of a plant which fur
five different sepals, nishes one of the
had the progress of principal medicines
indentation gone far used in homeo.
enough. pathy. It is indi.
The corolla, also, genous to England,
consists of one part and is found in al
or petal; hence the most every hedge.
flower is said to be row in the southern
monopetalous. Our and western coun.
second diagram(Fig. ties, attracting no
158) represents one tice by its pretty.
of these flowers cut looking bunches of
open in such a scarlet berries and
manner that the its beautifully.
mode of insertion of formed cordate
the stamens is evipalmate leaves. It
dent. Like the must not be con- nerea
calyx, the corolla is founded with the
also five dentated. black bryony, or
Remark, now, how Tamus communis,
the stamens are atanother plant used
tached. They spring by homoeopathic
from between the practitioners. This
dentated processes belongs to a diffe
or lobes of the corent natural order,
rolla; and this is namely, Dioscore. 153. ELATERIUM-LIKE GOURD (CUCUMIS MOMORDICA).
invariable for all ace. It has long,
the genera and spe twining stems and bunches of red berries; but its leaves, although cies of the Solanacer, serving to distinguish their members they are cordate, are not divided into lobes like those of the from those of the Primulaceæ, or the primrose tribe. If the common bryony. They are of a dark-green colour, almost ap. reader examine the construction of a primrose, he will find proaching to black.
what we say to be true. SECTION XXX-SOLANACEÆ, OR THE NIGHTSHADE If we now proceed from the flower to the ovary, and transTRIBE.
versely divide it, two separate cells may be observed, each of Characteristics : Calyx free ; corolla regular : stamens inserted | which contains a number of ovules (Fig. 160). This orary, on the tube of the corolla, their
when ripe, constitutes the fruit, number equal to that of the divi.
a small two-celled black berry. sions, and alternating with them.
If a seed be transversely divided, Anthers bursting longitudinally,
the embryo will be observed coiled rarely by pores, at the apex; ovary
up within it, and is therefore two-celled; style continuous;
said by botanists to be curved stigma simple; pericarp with
Finally, the most twenty-four or many cells; either
essential characteristics of the a capsule with a double dissepi
Nightshade tribe are superior tenoment parallel with the valves, or
celled ovary, regular flower, and a berry with placentæ adhering
alternate leaves. The latter pe to the dissepiment; herbaceous
culiarity distinguishes them from plants or shrubs ; leaves alter
the Gentian tribe, with which nato, undivided, or lobed ; inflores
their appearance in other respects cence variable, often axillary;
is almost identical. pedicels without bracts. 154
Numbers of the numerous family In the above description of the
of the Solanaceo chiefly belong characters of plants belonging to
to the tropics, very few species the tribe Solanaceæ, the term “dis.
being natives of temperate regions, sepiment,” from the Latin di or dis,
and none existing in either northapart, and sepes, a hedge, is applied
or southern frigid zone. to the partitions that divide the
Nearly all, if not all, the species cells of the ovary from one another. 154. THE MANDRAKE (MANDRAGORA 155. FRUIT OF THE
of the Solanacece contain a poison When we inform the reader that
of a narcotic kind. Even that the nightshade, henbane, tobacco,
useful solanaceous plant, the stramonium, and the mandrake plant, all belong to this natural potato, is not entirely free from poison. The fruits are notoorder, we state enough to convey to him a general impression riously poisonous, and even the juice of raw potatoes is in: concerning the Solanacece . It is a highly dangerous family, jurious
. Nevertheless, the potato, as we all know, is highlı althongh one that ministers to our sustenance in the potato, nutritious. This arises from the starch and gluten which and to the comfort of many in the tobacco. The best flower the reader can select for making himself principle that the latter is destroyed by the cooking process to
it contains being mingled with so little of the poisonous acquainted with the characteristics of the
Solanacex will be which potatoes are subjected before being eaten. The egt-plant that of the common deadly nightshade. Let it be procured is one of the Solanacea, so in like manner is the tomata ; both wit tached, for thoy merit observation. The leaves, it are occasionally eaten ; the latter, indeed, frequently; by the
Spaniards, almost universally. They are both, however, injurious exhales a repulsive odour. Its corolla is palish-yellow, veined if eaten raw. We may here remark, in connection with the with purple. The Hyoscyamus, or henbane, owes its narcotic potato, that the vegetable substance, starch, is largely diffused properties to the presence of a peculiar alkali. The action of throughout many poisonous plants, yet, when separated from henbane is far less powerful than that of belladonna ; neverthem, it is invariably harmless. Of this we have a remarkable | theless, it may cause death if eaten. A German physician example in tapioca, which is nothing
relates that, on a certain occasion, else than the baked starch extracted
the Benedictine monks of the confrom the trunk of a tree, the Jatro.
vent of Rhinon were presented with pha Mamibot. The juice of the
a salad in which the sliced root of tree is so poisonous that arrows are
chicory, as was thought, had been poisoned with it; nevertheless, ta
placed. Instead, however, of chicory, pioca is a delicate article of food. to
the root was of henbane. After the The common deadly nightshade
repast, the monks went to bed. (Atropa Belladonna) grows in shady
Symptoms of poisoning soon complaces, and is an elegant, though
menccd; the monks were all stupedangerous-looking plant. Here, as
fied. The time for matins or morna general rule, we may remark that
ing prayers arrived, and one monk most plants having dark-green fo
was so fast asleep that his fellows liage and dark-coloured flowers are
supposed him to be dying, and under poisonous. The belladonna bears a
this impression administered to him charry-like fruit, which is some
extreme unction. The other monks times incautiously eaten by children,
went to chapel, but they had much and too often with a fatal result.
better have stayed away; some of In 1793, some orphans, brought up
them could not even open their eyes, at the Hospice de la Piété, at Paris,
much less read. The vision of others were employed in weeding a botanical
was so disordered that they thought garden. They happened to be at
insects were crawling over their tracted by the tempting-looking
157 books, and employed themselves in fruit of a belladonna plant, of which
blowing and brushing the intruders they ate a considerable quantity.
Others, instead of praying, Fourteen of those unfortunate chil.
uttered nonsense. In the end, all dren died in consequence only a few
the monks got well, even the one hours afterwards. This lamentable
supposed to be dead; but one poor catastrophe justifies the generic
individual, a tailor, could not thread name Atropa, from Atropos, one of
his needle for a long time afterwards, the Fates, who was supposed to cut
so disordered was the state of his the thread of life. The specific name,
vision. Instead of one needle the Belladonna, signifies beautiful lady,
tailor saw three, and as he could not and is dependent on the circum- 156. SNAKE GOURD (TRICHOSANTHES COLUBRINA). tell the real needle from its ghoststance that the Italian ladies use
157. BLOSSOM OF THE SNAKE GOURD.
like duplicates, there was slight the distilled water of this plant as
chance of threading it. This aneca cosmetic. They fancy it improves their complexions. The dote makes known better than any formal description the phyactive principle of belladonna chiefly resides in the leaves and siological action of henbane. in the root. Chemists term it Atropine or Atropa.
The stramonium (Fig. 155) is another of the Nightshade tribe The mandrake (Fig. 154) is a species very nearly allied to the (Datura stramonium). It is an annual, and was unknown to the belladonna; and it grows in the south of Europe, and in dark ancient Greeks and Romans, although now common enough, places. This plant, known and celebrated from times of very having been brought from Central Asia in the Middle Ages by great antiquity, was employed by the so-called sorcerers of that wandering race, the Gipsies. Its active principle is called ancient times to produce narcotism and disordered visions. Its ! daturine, which exists in the leaves and the seeds. This prinroots are large, often
ciple is a potent nartwo-pronged, whence
cotic alkaloid resem. the fancied resem.
bling in its quality and blance to the lower
the effects it produces limbs of a man. It
the alkaloids, hyoscyais supposed that the
mia atropia, yielded by mandrakes
the henbane and bellationed in some parts
donna. It is a deadly of the Old Testament
poison, and among the 159 were not the same as
most striking of its the plant which is
160 properties known to us by this
named the effect it name, but that, under
produces on the pupil this term, reference
161 of the eye-namely, is made to the fra.
that of causing it to grant but insipid 158. ENLARGED REPRESENTATION OF FLOWER
dilate strongly. fruit of the Cucumis
159. CALYX, OVARY, AND STYLE
Nevertheless, the straduaim, which, as we
160. TRANSVERSE SECTION
monium, thornhave already said in 161, CURVED OVULE OF DEADLY NIGHTSHADE,
apple as it is someour remarks on the
times called, like many Cucurbitacee, is cultivated in the gardens of the East for the other poisonous plants, has its beneficial uses. In Cochin odour it exhales. The mandrake is also confounded by some China, a decoction made of its leaves is considered an effectual with the sleep-apple, a mossy excrescence on the wild rose, remedy for hydrophobia, the terrible disease resulting from the which, when laid under the pillow, was supposed not to allow bite of a mad dog ; but this is very doubtful. In small quan. any one to awake until it was taken away.
tities daturine is useful as an anodyne or pain-soother, and as an Henbane, or Hyoscyamus niger, is another European plant anti-spasmodic. Persons suffering from asthma have found relief belonging to this genus. It is biennial, and grows amidst the in smoking the dried leaves of the plant, or inhaling an infusion ruins of buildings in the neighbourhood of habitations. Its made by pouring boiling water on the seeds or leaves. Great stem is studded with a cotton-like substance, and it constantly care, however, should be taken lest the patient take an overdose.
NIGHTSHADE CUT OPEN.
LESSONS IN BOOKKEEPING.-II.
mine, bought of me, a Cotton Merchant, or I sold to him, on
credit, 10 bags of cotton, containing 3,000 lbs. at 8d. per Ib., THE PRINCIPLES OF DOUBLE ENTRY.
value £100. Here Robert Brown becomes my Debtor, and I In our first lesson, we made some general observations tending become his Creditor. I must therefore enter his name and an to explain the difference between Single and Double Entry, and account of this transaction in my books, in the following giving some notion of the books which are necessary to be kept manner :in a Merchant or Tradesman's counting-house. In order more
January 15th, 1863. fully to explain the nature of Bookkeeping by Double Entry,
Robert Brown Dr. to Cotton however, we must now give some general explanations and rules.
For 10 bags, wt. 3,000 lbs. at 8d. per lb..... £100 0 0 1. When a Customer buys goods of a Merchant on trust or credit, he becomes the Debtor and the Merchant becomes the In a proper set of Books, kept by Double Entry, such an entry Oreditor. The quantity and the value of the goods bought by as this would appear first in the Day-Book, or some substitute the customer, or sold by the merchant, are then entered in the for it; secondly, in the Journal or Month-Book, or Sub-Ledger ; Merchant's books to the Customer's debit, that is, on the Dr. and lastly, in the Ledger itself. side of the oustomer's account; and the quantity and value of In the Journal, the form of the entry would be altered for the same goods are also entered in the Merchant's books to the the purpose of admitting references to the Ledger, and soneMerchant's credit, that is, on the Or. side of the Merchant's times of combining similar entries together before posting them Account of the Goods. Let us illustrate this rule by an ex- into the Ledger. If no combination took place, the entry or ample :-January 15th, 1863, Robert Brown, a customer of the preceding transaction in the Journal would be as follows :
In this entry, which exhibits the most improved form of a form, because for every Debtor there is a Creditor, and of course Journal, there are five columns or spaces enclosed by parallel for every Debit there is a Credit. A Debit means an entry in lines: 1. For the Date ; 2. For the Folio of the Ledger ; 3. the Ledger where a sum is placed to the Dr. side of a customer's For the names of the Dr. and Cr.; 4. For the sum due by the account showing that it is due by him, or that he owes that sum Dr.; 5. For the sum due by the Cr. The use of these five to the Merchant. The corresponding Credit is an entry in columns will be more fully explained by-and-by.
the Ledger, where the same sum is placed to the Cr. side of the In the Ledger, the form of the same entry would be again or that the Customer owes him that sum. The following are
Merchant's account of the goods, showing that it is due to hin, altered for the purpose of showing
more distinctly the nature the forms of both Entries in the Ledger, relating to the same of the transaction; and it would be entered twice in a different Transaction :(Folio 3.)
(Folio 3.) C.
ROBERT BROWN. £
In the first of those entries, the entry reads thus : Robert | justice, but of stern necessity. It is this : That a Merchant or
, it may be considered as the is real or personal, being the Customer; but that the Cr. is un fundamental
axiom of Bookkeeping ; but the stern necessity of real or fictitious, being the Goods Account, that is, Cotton. Hence it may not be so obvious ; this, however, we shall endeavour to arises the distinction between
real or personal accounts, and un- show. We have said that for every debit there is a correspondreal or fictitious accounts in the Ledger. But let it be remem- ing credit ; and we may add, that for every oredit there is bered that those accounts which on account of their names are corresponding debit. Now, if in the Ledger a Customer is called unreal or fictitious, are quite as real and personal as any debited for goods that he buys on credit, it stands to reason, other, because they represent the Merchant himself ; and if the that for money he pays on account of these goods, he should be Merchant's name were John Cassel, the actual meaning of the credited ; and if, in the Ledger
, a Merchant is credited for goods second of the preceding entries in the Ledger would be : John that he sells on credit,
it stands equally to reason, that for Cassell Cr. By Robert Brown.
money he receives on account of these goods, he should be 2. When a Customer who bought goods on credit, pays the debited. It is plain, then, that the amount of the money on value in money or in bills the nature of the transaction
above bills paid by the
Customer for goods purchased on credit, must described
2750 reversed; for the Merchant is now be entered in the Merchant's books to the Customer's credit consider
Debtor, and the Customer to become that is, on the Cr. side of the Customer's account ; and that the the c
not strictly the case,
according to the same sum must be entered in these books to the Merchants or
words, you know; but these words debit, that is, on the Dr. side of the Merchant's account of
take the following broad principles Money or Bills. In this manner is the transaction settled, and ant, a principle not only of simple accounts balanced between
the Merchant and bis Customer. Let