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would of itself have been sufficient work. It would also be desirable,

to have occupied the full attention of many societies. The perfection to which the manufacturing of bar. ley four has been carried under the auspices of this institution, is a discovery of great importance, as it is thus ascertained, that from the peal of pearl or pot barley, bread may be made in taste and colour, and probably in nourishment, little inferior to that of wheaten flour; and that in the proportion of at least one-third, such meal may be mixed with the produce of wheat, so as hardly to be distinguished. A very general correspondence has been established, for the purpose of ascertaining the price of stock, both lean and fattened. Experi. ments on a great scale, under the direction of that abie chymist, Dr. Fordyce, are now carrying on at Gubbins, Hertfordshire, the seat of Mr. Hunter, for the purpose of ascertaining the principles of vege. tation and the effects of manures; and steps are now taking, in order to procure such information re. specting the various sorts of live stock in the kingdom, as will era. ble us to give, in the course of next year, complete information to the public upon that important subject.

I have ever considered it to be a vise principle for the Board to adopt, not to. print books for re. ference, but books for use; not massy volumes on a variety of dif. ferent subjects, beyond the income of the generality of the people to purchase, or their time to peruse; but, if possible, distinct publica tions, each of them on one article, exclusively of every other, avoid. ing the intermixture of various topics, and districts in the same


that no paper should be published by the Board, until it has been before it is printed, circulated among all those who are likely to correct and improve it, and thes brought to some degree of perfec tion previous to its pubiication Agriculture, though often treated of, has hitherto never been dis cussed; and it can never be much improved, until information_re. specting it has been collected from all quarters, has been afterwards thoroughly canvassed, and has ultimately been condensed, and systematized. Such, however, has been the great number of communications transmitted to the Board upon various important subjects, in particular, farm buildings, cottages, and the state of the poor, embankments, roads, the construc tion of mills, and of hand-mills in particular; together with a varie ty of interesting papers respecting the agriculture of foreign countries, that the Board has resolved to print a specimen of those papers in one volume quarto, in order to ascertain the opinion of the public respecting that mode of laying before it the papers we have received, in addition to the county reports now publishing.

The business gone through by the Board of Agriculture is certainly more than could possibly be ext pected from an institution possessed of such limited powers, and of so confined an income. The time, however, it is to be hoped, is not far distant, when it will be put on a better and more respectable foot. ing; when the superior import. ance of such inquiries, the su perior value of agricultural re. squrégs, and dreadful expence, and


fatal consequences occasioned by their deficiency; will be so clearly ascertained as not to be a subject of doubt to the weakest understanding. For the purpose of effecting so desirable an object, I propose preparing, in the course of the ensaing recess, for the consideration of the Board, and if it should have the good fortune of meeting with their approbation, to be laid before his majesty and both houses of par, liament, a general report on the agricultural state of Scotland, and the means of its improvement. That work will probably explain, in a satisfactory manner, the sound. ness of that political maxim, that the prosperity of a country ought to be founded on a spirit of inter nal improvement; and that a single additional acre cultivated at home is more truly valuable, than the most extensive possessions acquired abroad, at an enormous expense of treasure and of blood, and retained with difficulty and danger. To that important subject, when hostilities are brought to a conclu sion, I trust that the attention of this country will be directed. For. tunately, by the exertions of the Board of Agriculture, when peace is happily restored, the internal state of this kingdom will be sufficiently ascertained, and we shall be able to judge, what are the Attest steps to be taken, in order to make the utmost of our domestic resources. To that period 1 look up with much anxiety. If Europe once more breathes in pace, and is governed by wise counsellors, the contest among nations naturally will be, not who will feel the greatest eagerness to rush again into the horrors of war, under the presence of promoting national glory,

but who will be the most anxious to remain in peace, for securing the national interests.

I cannot conclude without expressing my best acknowledgements for the assistance I have received from so many respectable members, in carrying on the business of this institution. By their exertions, I trust, it will be brought to such state, that from its establishment will be dated, not only the im provement and internal prosperity of our own country, but much of the comforts enjoyed in future times by society in general. Per mit me to add, that when the Board re-assembles, each of us will, I hope, bring some proof of his zeal for the cause, by the additional in, formation we shall respectively fur nish. He who augments the stores of useful knowledge already accu mulated, whilst he secures to him. self the most satisfactory sources of, enjoyment, promotes at the samé time, in the most effectual manner, the happiness of others.

On the use of Rice, by Thomas Bar. nard, Esq. Treasurer to the Foundling Hospital.

IN the beginning of last sum. mer, when every individual atten tion was directed to the saving of flour, one of the first measures a dopted with that view in the Foundling hospital was, to substitute rice-puddings for those of flour, which, by the table of diet, were used for the children's dinner twice a week; and the result of the experiment proved, that one pound of rice would, in point of nutriment, supply the place of eight pounds of flour. The four-puddings for


each day had consisted of 168lb. of flour, 14ib. of suet, and 14 gallons of milk, and cost 31. 2s. 3d. The rice-puddings, substituted in their place, were made of 21lb. of rice, 16lb. of raisins, and 14 gal. lons of milk, and cost il. gs. 2d. being not quite half the expence of the flour-puddings. The 21lb. of rice was found to produce the same quantity of food, as the 168 ib. of flour; but being more liked by the children, the quantity of rice has since been increased to 24 lb.

The increase that rice acquires by being baked with milk, may be ascertained by baking in a common pan, without any previous prepara. tion, eight ounces of rice, four ounces of raisins, and two ounces of brown sugar, with two quarts of milk, which, at the expense of about nine-pence, will produce four pounds and a half weight of solid, nutritious, and pleasant food.

To shew, however, that the in crease of bulk and weight is not merely, though partly, owing to the milk, but chicfy to the nutritious quality of rice,-take a quar ser of a pound of plain rice, and tie it up in a bag, so loose as to be capable of holding about five times that quantity, and boil it, it will produce above a pound of solid rice food; which, however easy the cookery, wil, if caten with either sweet or savoury sauce, make a good palatable pudding.

If to the quarter of a pound of rice is added an egg, a pint of milk, a little sugar and nutmeg, it will make a better pudding than is made with either flour or bread. Observe, that it is only to the boiled pudding the egg should be added.

Rice is also a good ingredient in

bread. Boil a quarter of a pound of rice till it is soft; then put it on the back part of a sieve to drain it, and, when it is cold, mix it with three quarters of a pound of flour, a tea-cup full of yeast, a tea-cup full of milk, and a small table. spoon full of salt. Let it stand for three hours; then knead it up, and roll it up in about a handful of flour, so as to make the outside dry enough to put into the oven. About an hour and a quarter will bake it, and it will produce one pound fourteen ounces of very good white bread. The loaves should be small, not larger than what is above-mentioned. It should not be ate till it is two days old.

N. B. The draining of the rice will supply the place of starch for common articles.

In addition to the above, it is to be observed, that with a little bacon and seasoning, or any other meat, or with cheese, it stews down into a cheap and savoury dish, and that there is hardly any preparation of baked or boiled meat in which rice is not an ecol nomical and useful ingredient.

The preceding calculations were made when rice was at a higher price than at present. It will pro bably be much cheaper, as large quantities of rice are expected.

The nutritious quality of rice is attended with this benefit, that i is a food upon which hard work can be done. It contains a great deal of nutriment in a small come pass, and does not pass quickly off the stomach, as some other of the substitutes for wheat fur do; bot is bracing and strengthening, and consequently very useful and pros per for, the laborious part of the community.


Specification of the Patent granted to
Mr. Edward Thomas Jones, of the
City of Bristol, Acc-mptant; for his
Method or Plan for detecting Errors
in Accounts of all kinds (called the
English System of Book-keeping),
whereby such Accounts will be kept
and adjusted in a much more regular
and concise manner than by any
other method hitherto known.
TO all to whom these presents
shall come, &c. Now know ye,
that, in compliance with the said
proviso, I the said Edward Thomas
Jones, do hereby declare, that my
said invention is described in man
ner following; that is to say, the
English system of book-keeping re-
quires three books, called a day.
book or journal, an alphabet, and
a ledger, which must be ruled after
the following described method,
viz. the day-book to have three
columns on each page, for receiving
the amount of the transactions;
one column of which to receive the
amount of the debits and credits,
one column to receive the debits
only, and one column to receive
the credits only; or it may be
ruled with only two columns on each
page, one column to receive the
amount of the debits, and one co-
lumn to receive the amount of
the credits. There must also be,
on each page of the day-book,
four other columns ruled, two op
the left side, next the amount of
the debits, and two on the right
side, next the amount of the
credits, for receiving the letter or
mark of posting, and the page of
the ledger to which each amount
is to be posted. The alphabet
need not be ruled at all, but must
contain the name of every account
in the ledger, the letter that is
annexed to it as a mark of posting,

and the page of the ledger. The ledger must be ruled with three, four, five, or seven, columns on each page, as may be most agree. able for receiving the amounts of the different transactions entered in the day-book; and the process for using these books, or making up books of accounts on this plan, is as follows. When a person enters into trade, whether by himself or with copartners, he must have an account opened with himself in the ledger, entering first in the day-book, and then to the credit of his account in the ledger, the amount of the property he advances into trade; the account may be headed either with his name only, or else called his stock account. If you buy goods, give the person credit of whom you purchase : when you sell goods, debit the person to whom said goods are sold.. If you pay money, debit the person to whom paid, not only for what you pay, but also for any discount or abatement he may allow, and give the cashier credit for the neat amount paid. If you receive money, credit the person of whom you receive it, not only for what he pays, but also for any discount or abatement you may allow, and debit the cashier for the neat amount received; taking care in these entries to have nothing mys terious or obscure, but merely a plain narrative of the fact, introducing not one single useless word, and avoiding every technical term or phrase, except the words debit and credit, which are full and comprehensive, and the only terms. that sre applicable to every transaction, and may be affixed to every. entry. But, as a hurry of bu siness will sometimes take place in


almost every counting-house, which may cause the entries to be made to the debit instead of the credit of an account in the day-book, and to the credit instead of the debit, I have endeavoured, as much as possible, to counteract the evil, by having only one column for receiv. ing the amount of every transaction, whether debits or credits, at the instant of making the entry; and, for the convenience of separating the debits from the credits, previous to posting, which is necessary to prevent confusion and perplexity, I have two other columns on the same page; that on the left side into which the amount of eve. ry debit must be carefully entered, and that on the right for the a mount of the credits; which columns must be cast up once a month. The column of debits and oredits of itself forming one a. mount; the column for the debits producing a second amount; and the column of credits a third a mount; which second and third amounts, added together, must exactly agree with the first amount, or the work is not done right. By this means the man of business may obtain monthly such a state. ment of his affairs as will shew how much he owes for that month, and how much is owing to him; and the debits being added together for any given time, with the va. lue of the stock of goods on hand, will, when the amount of the credits is substracted therefrom, shew the profits of the trade. I shall now proceed to the process of post. ing; which begins with opening


account in the ledger with every person to whose debit or credit there has been an entry


made in the day-book; affixing to each account a letter, which is to be used as a mark of posting. The person's name, place of abode, and the folio of the ledger, must then be entered in the alphabet, with the same letter prefixed to each name as is affixed to the account in the ledger. Next the page of the ledger on which each account is opened, (and which will be seen in the alphabet), must be affixed to each amount in the day-book, in the column for that purpose. The date and amount of each debit must then be posted in the columns for receiving it in the ledger, on the left or debit side of that account to which it relates; entering, as a mark of posting in the day-book, against each amount, the same letter that is affixed to the account in the ledger, which said amount may be posted. Observing that the debits of Janu ary, February, and March, &c. must be posted into the column for those months in the ledger, and the credits must also be posted in like manner, filling up each ac. count in centre, at the expiration of every month, with the whole amount of the month's transactions; thus having, in a small space, the whole statement of each per. son's account for the year; in the columns to the right and left the amount separately of each transac. tion, and in the centre a monthly statement. Having described the process of this method of book. keeping, I shall shew how to examine books kept by this method, so as to ascertain, to an absolute certainty, if the ledger be a true representation of the day-book; i d not only if each transaction be


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