instruction given in our elementary schools. Three classes of minds have come into the field of labor. 1st. The practical teachers, who felt the deficiency of the existing works of elementary instruction, and supposed that the deficiency might be easily supplied. 2nd. The profound scholar, who looks upon the world through his study windows and imagines it as easy to operate on the minds of youth and bring them in harmonious action, as it is to conjugate a verb or demonstrate a proposition in Euclid. 3rd. The money-making author, who writes by the line, or furnishes a given number of pages for a given compensation. These classes embrace nearly all the competitors for fame, who have figured before the public as the authors of schoolbooks, and perhaps neither class would be likely to possess all the requisites necessary to form the ladder up which the young mind is to ascend into the higher regions of knowledge. Every school book should be a link in the chain of that branch of knowledge to which it relates. It should occupy a certain space, and occupy that space fully. The connection, therefore, which the subject treated of, has with all the kindred subjects to which it is related, must be seen by the author. All the subjects of knowledge are more or less intimately blended-like the spider's web they are woven into each other in a thousand ways, and he who would guide the mind along a single thread, must know how that thread is connected with all the others. A text-book should also have a beginning, a middle, and an end. It should be a little system of itself. It is an attribute of the mind to be pleased with order. The little child loves to place his play things in a row and to arrange his marbles in a regular figure. This tendency of the mind should be seized upon as an element for its improvement. As early as possible, the child should be taught to arrange his ideas. He should put them together-for they form a string of pearls. Hence, a text book should be connected in all its parts-it should also be simple. Every idea should be presented in its most elementary form, and its connection with others made apparent. way. I would select the provision and divide it into piece corresponding to the age of the child, and would then leave him to use the knife and fork in his own way. The first developments of the mind should be made, as nearly as possible, to correspond to the manner in which the mind is subsequently to be brought into successful action. When you teach a child to walk, you train him to stand erect, that he may at once attain the position of manhood. And when his mind is first called into action, it is as important to its right direction and full development, that it be moved in the right way, as it is in communicating motion to a piece of complicated machinery to apply the moving force to the right spring or wheel. Hence, the great importance of suitable text-books. These give to the mind its first impressions-its early intellectual habits. If these impressions are obscure, the bud will open sluggishly, or perhaps there will not be strength enough to call it into life. If the first habits of thought are loose and slovenly, and the first ideas are indistinct or confused, accuracy and clearness will afterwards be attained with difficulty. The intellectual texture becomes weak-the warp, indeed, is imperfect and the fabric will generally be worthless. RELATION OF TEACHER AND PUPIL. Another and truly important means of promoting the usefulness of common schools is the diffusion of a correct knowledge and sense of the relations of teacher and pupil. From the want of just and steady principles respecting these relations, the benefit of schools is often much abridged. Difficulties not unfrequently arise in school districts, and in schools themselves, from a want of definite views on the part of parents and teachers respecting the legal rights, powers and duties of the latter. Knowledge of the extent and limitation of his authority is hid from his eyes. Access to it is exceedingly difficult. It is not open to him in the statute book, to which his approach would be comparatively easy. It lies in fragments scattered up and down in a wilderness of The style also, should be clear and perspicuous. The de-judicial decisions spread through different States; for, though finitions should be expressed with great care. In arithmetic where the greatest exactness should e observed, we often find the language loose and inaccurate. Something perhaps nearly as follows: Q. What is the art called, that teaches us how to read, write, and express numbers by figures? Ans. Numeration. Again we often find the definition, Numeration signifies numbering. It is divided into two parts numeration and notation. Notation is the art of writing down numbers, and numeration is the art of reading them after they are written down. In the first definiton, numeration is defined to be the art of reading, or writing, or expressing numbers by figures. Now the reading of figures is a distinct operation from that of writing them-as distinct indeed as the operations of reading and writing words. In the second definition, numeration is defined to be the art of numbering. Then, it is said to be composed of two parts, numeration and notation. And finally we are informed that numeration is the art of reading figures. The last definition is correct. Now, with such a variety of definitions how is a child to get a clear idea of the meaning of the author. These examples are perhaps pretty fair specimens of the negligence with which books for children are prepared. Indeed, it is argued by some that, perfect accuracy in the language is not necessary, since the child could not appreciate it but want of accuracy always gives a confused impression. It is like smoke which obscures the clear light. There are some who suppose that a book for a child must be made easy. It must be simple. The very idea must first be stuffed into the mind and then the child must be asked what it means. The word must be put into his mouth, and half pronounced, and the little urchin only required to articulate the last syllable. More than this would tire him. This, it seems to the writer, is all wrong. The thought to be impressed should be clearly and distinctly presented, and the mind should then be permitted to grapple with it, in its own the decisions of courts in other States are not of themselves valid here, there is a wise respect paid to them in our own courts, and a cautious hesitation to come into conflict with them. They have the authority of revered wisdom, if not of positive law. The committee, too, are sometimes embarrassed in the discharge of their duty. They find it extremely difficult to ascertain the limits of either the teacher's authority or their own. They cannot always tell whether they are over or within the line of their duty when the intervention of their authority is called for by the earnest complaint of parents and by the insubordination of individual or confederate scholars. The inconvenience of this vagueness is more extensively felt than complained of. Perhaps the authority of the teachers is too general in its nature to be confined within bounds that shall exactly comprehend the various contingencies that may happen. If your Committee should venture to say that the occasion for the use of authority must determine its limits, there might still be a wide diversity of opinion as to what should constitute an occasion for its use; and if all should agree as to the call for its exercise, they might differ widely as to the measure and the mode of it. As there is great need of discretion in the teacher, there is also much need that discretion be allowed to him. His is an aproximation to parental government, and so far as the one approaches the other, so far should a similar discretion be conceded. Regarding then the teacher as, to a considerable extent and for the time being, in the place of the parent, we think that, as in one case, so in the other, the law will not interfere with the exercise of authority, except where the bounds of reason are clearly transgressed, and the exercise of it works palpable injury to the subject of it, and tends thereby to make inroads on the social welfare. In doubtful cases, public justice will lean to the teacher rather than the pupil, as it presumes the discretion of the parent till the proof plainly forbids such presumption. Unless we widely err, the due authority of teachers has, in many instances, been gradually frittered away, and the art of coaxing has been required instead of discreet government. In schools of from forty to an hundred scholars, where the number is nearly equalled by the variety, a morbid sentiment relies for subordination on the put forth his best exertions for the useful advancement of the school. Let them not forget that, while the children are in school, parental authority is passed away into other hands, and that neither the parent nor the child should entertain the thought that any remnant of domestic power may infringe on the supremacy of the teacher whilst standing where the public will has placed him. TEACHERS AND PARENTS Must co-operate to secure the regular and punctual att 1. ance of Besides securing the affections of his pupils and making power of persuasion alone. Those who are governed no where else, and no where else persuaded, are expected to be held under a salutary restraint by the gentle sway of inviting motives. If we may suppose cases where this lenient power is strong enough to curb the wayward and subdue the refractory, we think it must be in cases where rare skill is applied to select specimens of human nature. We urge nothing against the power of persuasion within its reasonable limits, and we could wish that these limits were much wider than they are, as they doubtless would be with improved domestic education. Early and steady respect to authority at home, prepares the way for easy government in school, and whilst it is a perpetual blessing to the child, it is a present comfort to the parent and a service done to the public. Not till an even handed authority creates the power of persuasion at home, may we expect its triumph abroad. Whatever value then we put upon its gentle influence, we think that, at least in schools it is not good for it to be alone. Law, not a name, but a power, must have a known existence, and if this knowledge cannot be communicated by its letter, it should be acquired by a sense of its wholesome penalties. There are those so headstrong from long indulgence and from their habits of early domination, that to bring them to their duty in school and to keep them from marring their own and others' good, by the gentle power of motives, would be as unreasonable an expectation as that of subduing the wild colt of the prairie without a thong or bridle. To say that such should at once be turned out of school, is to say that they shall not have the very benefit which all need, and they more than others, the benefit of a well governed school, to whose government their submission might be a salutary novelty. To expel a pupil from school should be done only by a cautious decision and as an ultimate resort. To inflict upon him this disgrace and to deprive him of the advantages of education is, in some sense, to punish the community. Such a result may sometimes be unavoidable, but in most cases it may be shunned by the prevalence of a quick and strong sense, within the District, of the importance of a firm and well sustained government in the school, and by leaving mainly to the discretion of him, who is held responsible for the success of the school he teaches, to find where persuasion can, and coercion must, do its work. Your committee are unwilling to dismiss this part of their report, without pressing further on your consideration the importance of a correct general sentiment respecting schools both public and private and of every grade. We think that much of the inefficiency of schools is occasioned by an unintentional and indirect interference of parents with the appropriate authority and influence of the teacher. It is an interference that works no less effectually because its operation is indirect and unsuspected. We refer to a home-bred influence that springs up by the fireside and around the table. It drops from the parent's lips on the heart of his child to be carried into the gatherings of children in the neighborhood, and thence with accumulated power into the school, there to injure if not to frustrate the best endeavors of otherwise competent and useful teachers. It takes the place of a salutary influence that might easily be exerted by the judicious and decided cooperation of parents while their children are under the do- again. Yet this is just what they do to their children, for as soon as their minds get a little warmth and engagedness in mestic roof. The indulgence of parental fondness humors their studies, they keep them home until they get cold again the waywardness of the child, lends a willing and partial ear In this way, let the teacher convince, or coax, or shame every to the child's unfounded complaint against the teacher, entertains unjust suspicions of his intellectual attainments and dis- parent, who fails to act like a parent, into the conduct of a cretion in government. Instead of placing the full weight of parent. parental authority in the hands of the teacher, it takes away from those hands much of the authority which the deliberate and settled wisdom of the State has placed in them. We would therefore respectfully, but with an earnest voice, call upon parents, by their tender and sacred regard to the best interests of their children, and by their enlightened respect to the general good, to refrain carefully from weakening the government and diminishing the usefulness of the teacher by hasty or ill-founded distrust of his competency or faithfulness, and to consider that, in the regulations of his school and in his judgment of the character and conduct, the merit or demerit of the scholar while under his eye, he has advantages for discernment which can be possessed by no one else, and to bear in mind that, as a general fact, the teacher feels his responsibility more deeply and constantly than others feel it for him, and that his reputation and disposition stimulate him to For the Journal. INTEREST IN STUDIES AND RECITATIONS. When a teacher enters a school, the necessity of classifica. tion is so apparent, that he usually devotes half a day or more to this business. When his pupils are all arranged in classes for reading, Geography, Arithmetic and other branches, he feels that a work is completed. And so it is. He will not be obliged to perform that task again for months. He rejoices that he can now attend to the recitations of his classes. A week has passed-and the scholars have all come in, many with new books, and all with smiling faces, to attend school at least for several weeks. The teacher is happy.His classes recite well. He has asked every question in the text book in each lesson, and all the members can answer it. One day he calls on four bright boys to recite a lesson in Ge tion. ography. Vermont is the lesson. The class have been through that teachers will take this course. A book of two or three Maine and New Hampshire. There is a failure in this reci- hundred pages cannot contain all a child should know of Getation. One boy does not remember the population of the ography or History. It contains enough, however, for a text state. Another thinks Bennington is the capital. A third book, and a thorough knowledge of all found there, should be says Vermont became a member of the Union in 1820. The required. But when classes are examined on preceeding lesteacher is sad at the decline of interest apparent in the boys, sons, weekly or monthly, as the case may be, they should be and gives them the lesson to commit again, and calls on an- questioned on what the teacher has told them; and they will other class to recite. Here he finds the same evidence that be sure to answer such questions correctly and without hesitathe scholars have been unfaithful in studying the Lessons.In Arithmetic he finds them no better prepared, after school has kept two or three weeks. In vain the teacher looks for the cause in his own unfaithfulness. He has toiled hard to promote the advancement of the school. The fact is, he has labored too hard, but in a wrong way. Because the classes do not commit their lessons, he is discouraged, and teaching becomes unpleasant. If he continues through the season in the school, he perhaps never attempts again. The above are only for illustration. The idea I wish to convey is this. If a teacher wishes to have good recitations, let him plan to entertain every class in his school, by stating some interesting facts, or requesting the pupil to do something that will not seem difficult, or conversing with them on some topic suggested by the lesson, or in any way that may be deemed best. It will require labor and thought. But labor and thought are the business of teachers. Every one who teaches, must read much on the sciences his scholars pursue. Let him relate the facts that come under his notice to his classes, and thereby show his interest in their studies, and he will find himself abundantly rewarded, by the happiness and industry thus promoted in his school. He does not merely have good recitations; but good order and good feeling.-When scholars are interested in their lessons, they are studious of course, and do not require watching, which is apt to have a bad influence on their morals. Just get scholars interested in their recitations, and you have a studious, obedient, happy school. This indeed is one of the great secrets of sure success, and promotes more than almost any thing e, ne good morals of the pupils and the influence of the eacher over his school. These short conversations are like lectures to students in the Universities. They excite inquiry--anord change and variety to the mind-and thereby chas away he dull monotony that too often pervades a school. S. READY AND APPOSITE USE OF THE ENGLISH Another teacher of equal abilities, commences a school. After classifying the scholars and appointing their lesso s, he dismisses them early and tells them he feels happy that he shall be obliged to detain them from their lessons no longer, and that they will please to commit the lessons given, perfectly, as he shall be able to tell them many things of interest not found in their text books. The members all disperse, with the feeling that they shall be happy to recite perfectly, that their teacher may have time to tell them what was promised. On the next morning, the teacher is glad to find that almost every scholar is present at the time appointed for commencing school. When the hour arrives for reciting Geography he tells the class that this world is a star! There is something pleasing to the mind of a child, in the thought, as it first enters his mind, that he lives on a star. He then tells them that the earth is a large moon as it appears to an observer stationed at our moon, and is not seen at all at a distance beyond the solar system. He next explains the solar system, in as simple a manner as possible, and stops in the midst of his remarks and asks the questions of the lesson. After giving them a new lesson and dismissing them, he calls on a class in Arithmetic to recite. They are just beginning Addition, Language is to be learned, where it is used; as skill in and it looks dry and hard to them. They have studied the handling the implements of an art, is acquired by practising lesson given them yesterday but little. Their teacher asks with them upon their appropriate objects. It is to be learned the children to make a square on their slates-then another- by conversation, and by the daily reading of such books, as, a circle-then another-a triangle-then a second-and if with the aid of free questioning on the part of the pupil, and they do not draw them all exact, he tells them, as is true, that full explanations on that of the teacher, can be thoroughly they have done well-for they have tried to do well. He re- mastered. The ideas of the learner are to be brought out and quests them to count the figures. They tell the number in a set, objectively, before his own eyes, like a picture. Any error moment. This he says is addition. How many play things can then be pointed out. The boundary line can be traced, would a boy have, if he had two tops, four hoops and a kite? between his knowledge and his ignorance. A pupil may reThey immediately answer right. He then gives them a short, cite a lesson with literal correctness, respecting the boundaeasy sum in figures, showing them how to add. When they ries of the different States in the Union; and it may be imcomplete the work, he says, we have been detained on our possible for the teacher to determine, whether this is done by circles and kites so long, that we have not got through our a mental reference to divisional lines and adjacent territory, lesson. We will take four sums in addition, for our next re or whether it is done by remembering the words, as they stand citation; and if we get the lesson well, we shall have time to in the geography. But if the pupil can delineate a correct make some more figures on the slate and count them. The map of the United States, on a black-board, it is then certain, class go to their seats not only happy, but having learned that he has the prototype of it in his mind. So if the pupil apsomething-and besides, they begin to like reciting. You plied language to something, known to both parties, the teacher have their interest excited and you can keep it so, as long as can then perceive, whether the language is adjusted to the you will continue to make a like effort. thing; and, if it is not, he can ascertain whether the error Perhaps the next time the class in Geography recites, you arises from a misconception of the thing, or from an unskilful give a short history of the science of Geography. At another use of words in describing it. Oral instruction, therefore, to time, you tell the object of studying this branch in school.- some extent, respecting known objects and such as can be At another, state the connexion Geography has with Astron- graphically described, should precede reading; and should acomy, Philosophy and History. In some such way, a company it ever afterwards, though, perhaps, with diminishteacher can always succeed in interesting a class and in- ing frequency. Early practice, in noting the real distinctions structing them. When the Arithmetic class is called to re- in the qualities of sensible substances, will give accuracy to cite again, the teacher tells them that when they learn Addi- language; and when the child passes from present and sensition and Subtraction, they will have learned all the fundamen- ble objects to unseen and mental ones, a previously acquired tal rules of Arithmetic--that Multiplication and Division are accuracy of language will impart accuracy to the new ideas. only shortened processes of these rules, and that all the sums Hence, too, the scenes of the first reading lessons should be in the book will be done by these four rules. When called laid in the household, the play-ground, among the occupations again to recite, he relates some anecdotes of men who have of men, and the surrounding objects of nature, so that the become great mathematicians,--as Zerah Colburn and New- child's notions can be rectified at every step in the progress. ton, and La Place. On another occasion, he tells them the This rectification will be impossible, if the notions of the pupil effect on the mind of studying mathematics,--how it strength can be brought to no common and intelligible standard. We ens and expands its powers--capacitates for other pursuits--must believe, too, that the Creator of the human mind, and of and makes the child a man. the material world in which it is placed, established a harmony He is always sure to tell them much that they never knew and correspondence between them; so that the objects of naand that is not found in their lessons. Every author supposes ture are pre-adapted to the development of the intellect, as the Verse 12. distempers, positions, and manners of the family are to devel- every teacher, therefore, adopt it as an invariable rule, never to read It is only in this way-by reading or translating good authors, aided by oral instructions and by lexicographers, but, most of all, by early habit-that any one can acquire such easy mastery over the copiousness and flexibility of our mother tongue, as to body forth definitely, and at will, any thought or thing, or any combination of thoughts and things, found in the consciousness of men, or in the amplitude of nature ;-in no other way can any one acquire that terseness and condensing force of expression, which is a constituent in the highest oratory, which clusters weightiest thoughts into briefest spaces, reminding without repeating, each sentence speeding straight on ward to the end, while every salient epithet opens deep vistas to the right and left;-and, in this way alone, can any one ever learn the picture-words of that tongue, wherewith the poet repays nature fourfold for all her beauties, giving her back brighter landscapes, and clearer waters, and sweeter mel odies, than any she had ever lent to him. By such processes alone, can one of the most wonderful gifts of God-the faculty of speech-be dutifully cultivated and enlarged.—Mr. Munn's Second Report. READING. NO. 2. For the Journal. The next subject to be considered, is the mode in which an instructer is to make use of his own example in reading. Verse 21. Sometimes the sense is suspended in a paragraph or verse for several lines, and there is a peculiar management of the voice necessary at the long pause where the suspending clause ends, and the sentence takes a turn towards the conclusion. Take for an instance, the following: Acts 25: 23. "And on the morrow, when Agrippa was come, and Bernice, with great pomp, and was entered into the place of hearing, with the chief captains and principal men of the city, at Festus's commandment, Paul was brought forth." Again it may be necessary to read a passage of considerable length, in order to show the proper mode of managing an included parenthesis; as in the three first verses of the fourth chapter of the Gospel of John. "When therefore the Lord knew how the Pharisees had heard that Jesus made and baptized more disciples than John, (though Jesus himself baptized not, but his disciples,) - he left Judea, and departed again into Galilee." So in Acts 10: 36 and 37 we have an example which illustrates not only this principle, but all the others just mentioned. "The word which God sent unto the children of Israel, preach. that word I say ing peace by Jesus Christ: (he is Lord of all :) ye KNOW, which was published throughout all Judea, and began from Galilee, after the baptism which John preached." But let it be carefully remembered, that passages like those just quoted, are rather infrequent, and that consequently there is generally no necessity for reading so much at a time. The invariable rule, therefore, must be to read but very little at once. How little, will be best determined by the following direction, until the pupil is considerably advanced. Read merely a portion that contains not more than one emphatic word, remembering that the fewer emphatic words you use, provided you exhibit the general sense, the better will be the reading. Not unfrequently also, clauses must be read separately, that have no emphatic word, or none on which the emphasis is other than very slight. Take for an example the two first verses of the twenty-first chapter of Acts. "And it came to pass, that after we had gotten from them, and had launched, we came with a straight course unto Coos, and the day following unto Rhodes, and from thence unto Patara: and finding a ship sailing over unto Phoenicia, we went aboard, and set forth." In the common way of attending to this branch in our schools, Again take the first three verses of the third of John. "There was a man of the Pharisees, - named Nicodemus, a ruler of the Jews: the same came to Jesus by night, and said unto him, Rabbi, we know that thou art a teachfor no man can do these miracles that thou except God be with him. Jesus answered and said Verily, verily, I say unto thee, Except a man be - he cannot see the kingdom of God." "That which is born of the flesh, is flesh; and that which is born of the SPIRIT, is spirit. MARVEL not that I said unto thee, Ye must be born again. The WIND bloweth where it listeth, and thou hearest the sound thereof, canst not tell whence it cometh, and whither it goeth: is every one that is BORN OF THE SPIRIT. but So tone in which he dwells long on the emphatic words. These two last particulars will require the most care on his part, and be the most difficult at first for his scholars to imitate. They will all, as a matter of course, make the pauses between the ideas short, and hurry over, instead of dwelling upon, the emphatic words. The writer will make a single remark with respect to the collateral benefit, attending the mode of instruction just described. It may be so managed as to have a very striking and gratifying effect in It may be well in this place, to mention for the benefit of instruc-making both instructer and pupil enter with more liveliness and inters, the principle, in the philosophy of elocution upon which are telligence into the full meaning of whatever they read. They will founded not only this direction which has been just given, but the read more understandingly for the very reason that they will actualmode of reading, indicated in the above examples. It is this; Nevly understand better, and it will equally be the case, that they will er in reading impressively, give out at one impulse of the voice, form a habit of mind, by which they will always have a quicker permore than one of the particular ideas, which go to make up the gen- ception and fuller comprehension of whatever they even cast their eral one of the sentence. In very forcible delivery, when it is ex. eyes on for their own information and pleasure, without any referhibited in the open air or in very large rooms, the portions will often ence to reading or recitation. N. be still smaller, scarcely more being uttered at once, than principal words with the auxiliaries and particles that accompany them. The rule just given, is most clearly illustrated by narrative passages. Take the following, which will illustrate also some of the BOOK-KEEPING IN COMMON SCHOOLS. previous principles. Acts 3d "Now Peter and John temple, at the hour of prayer being the ninth hour." "And a certain man Was went up together into the lame from his mother's womb carried whom they laid daily at the gate of the temple, which is called beautiful of them that entered into the temple." seeing Peter and John about to go into the temple, with John, expecting to receive some "Who asked an alms." "And Peter said fastening his eyes upon him Look on us." "And he gave heed unto them, thing of them." "Then Peter said such as I have of Nazareth! BY NICHOLAS HARRIS, A. M. For the Journal. Every business transaction in which there has been a change of property, requires a distinct entry either on the day book, cash book, bill book, invoice book, or an account sales book; and, in some cases, the same entry should be made on two books. An individual may classify his business and record one portion of it on one, and another part on another of the books enumerated. The number of books, for original entry will consequently be determined by the nature and extent of the business which they record. In schools the teacher should for a time, confine his class to one book of originul entry, and that a day book. On this may be recorded the purchases and sales of merchandise; acceptances, receipts, payments and discounts of bills; the shipments of goods, comreceived strength "pany accounts, &c. A long time will not elapse before the learners will discover an advantage to be derived from the use of a cash book, on which to enter all the receipts and payments of cash, a bill book on which to enumerate all bills received and parted with, and so on, until they compass all the books of original entry which can be introduced into the most extended and complicated business. In addition to the books already named, are used in most well-regulated counting rooms the journal and ledger. When the Journal is one of a set of books, it should exhibit in brief the Drs. and Crs. of all the original entries. In such case the ledger would be made from the journal-otherwise from the original entries. Each business transaction not only requires at the time a distinct entry, but it subsequently affects two or more accounts in the ledger. Silver and Gold have I none give I thee: rise up and walk." "And he took him by the right hand and immediately his feet and ancle bones "And he leaping up stood entered with them into the temple! and praising God." "And all the people saw him and praising God." "And they knew that it was he which sat for alms at the beautiful gate of the temple and they were filled with wonder and amazement, at that which had happened unto him." "And as the lame man which was healed According to the principles of equilibrium, in posting a series of transactions in trade, the sum of the debit will at any time equal the sum of the credit entries. In the construction of the journal, then, constant reference should be had to the arrangement of the ledger, and there should be as distinct a selection of Drs. and Crs. on the former as on the latter book. To journalize original entries then is in reality to post them, with the exception, that all of the same kind do not appear under their respective heads as in the ledger. It will be obvious from the foregoing that to perform with facility and correctly the journalizing, learners must explore the theory of the ledger. They must know that the name of every person and thing which appears on the journal, must have an account opened under such title in the ledger; they should understand fully the design of each account, that is, what end is to be accomplished by its introduction. The writer is aware that the mode of marking, which is applied to these examples, conveys but very imperfectly, an idea of the objects to be gained, by breaking up the verses into portions. But by no mode of marking. can any information be furnished, which shall compare in satisfactoriness, with that received by the ear from the living voice of a good reader. It is inconvenient to attempt to in. dicate the inflexions; but let a reader fix his mind carnestly on the For instance, we say that the cash account should show at meaning and connexion of the portions marked off, and enunciate any time the amount of cash on hand. In order to this, we each of them completely by itself, with a spirited endeavor to ex-post all cash received on the Dr. and all cash expended on the hibit its just force and bearing, and he will go through the same pro- Cr. side of the cash account, the balance of the Dr. and Cr. cess as the elocutionist, when he is studying out the proper mode of columns being the receipts above the payments. We say that reading a passage, and pursuing those investigations, by which he the stock account, should on opening the book, show on the Dr. forms his rules for instructing others. And indeed, unless precisely this sort of effort is made by a person endeavoring to improve his side, the amount of the merchants debts, and on the Cr. side reading, no rules will be of any use to him. He will be utterly un- the amount of the merchants capital in trade, the balance of able either to perceive their propriety, or to apply them in practice. course shows the merchants net property. Should it be asked Finally, when the teacher reads for the benefit of his pupils, let whether any natural reason exists that the left, rather than him be exceedingly slow and careful. In proportion as their minds right hand column should show the receipts of cash, I answer, are immature or uncultivated, must be the syllabic slowness of his there is none. But now the foregoing is the uniformly acenunciation, the length of his pauses and the pointed particularity of knowledged object of the stock and cash accounts, and to |