The forms dubito, dubium est, take an; and these, with haudscio an, nescio an, denote an inclination towards the thing mentioned in the sentence, of which they may be considered as a modest affirmation; the phrases may be rendered by probably; I am inclined to think; it may be; and similar forms of somewhat qualified declaration. A non may be found in the second member; e. g., Haud scio an non possis; I conjecture that you are unable; without the non, the words would signify I suppose that you are able. EXERCISES.-LATIN-ENGLISH. In ipsa curia nonnemo hostis est; auctoritate et eloquentiâ nostra nonnihil est profectum; populus solet nonnunquam dignos praeterire; qui mortem in malis ponit, non potest eam non timere; nihil agere animus non potest; Civitas quae nunc nulla est; nulla est amicitia quum alter verum audire non vult, alter ad mentiendum paratus est; intelligitis et animum ei praesto fuisse, nec consilium defuisse; nolite arbitrari me quum a vobis discessero, nusquam ant nullum fore; viros in dicendo excellentes vix paucos proferre possumus; rem haud sane difficilem admirari videmini; quis homo es? sum Pamphilus; unde dejectus est Cinna? ex urbe; Cujus est hic liber? meus; quâ in urbe sumus? Romae; Cujus hoc interest? nostrâ; quanti emisti domum; magno pretio; quam rem agis? argentum cudo; nemo id tibi renunciavit? nemo; id frater tibi renunciavit? id; frater id tibi renunciavit? frater; tibi frater id renunciavit? mihi; patri non placebat? patri; id non divinitus factum esse putatis ? divinitus; non patria praestat omnibus officiis; immo vero; ego te videre noluerim? immo vero me a te videre nolui; haec non turpe est dubitare philosophos ? turpe; meministine me in senatu dicere? memini; satisne est nobis vos metuendos esse? satis; ego ne argentum cudo? tu; nonne animadvertis? ego (animadverto) canis nonne similis lupo est? similis; num locupletiores quaeris testes? non quaero; an tibi irasci tum videmur, quum quid in causis acrius et vehementius dicimus? non mihi; voluptas melioremne efficit aut pejorem virum? tibi ego aut tu mihi servus es? quaero num frater venerit; ex me quaesierat nonne putarem eum esse malum; fatemur, acuti hebetesne simus, non esse id in nobis; illud considerandum est, num propter imbecillitatem desiderata sit amicitia, an esset pulchrior causa; consulit Alexander an totius orbis imperium fatis tibi destinaret pater; si virtus per se ponderanda est, dubito an Thrasybulum primum omnium ponam; Art thou Cicero? No, I am Lentulus; surely thou art Cicero ? by no means; scarcely can I believe that my father is no more; he is no more; where is he? he is not nowhere; where then? he is with God; who art thou? I am John; art thou not James? no, James has gone away home; whether thou art James or John does not concern me; least of all does it concern me what thou are named; surely my father has come; I fear thy father will not come; will he come or not? I know not whether my sister will come or not; it concerns thee not whether I rejoice or do not rejoice; art thou going home or somewhere else? whence came the bird? thence; whither does the bird fly? thither; where are thou? here; where is thy brother? there; where the king is, there is the queen. Plural for all genders. N. unsere schönft cn, our fairest. $ 38. OBSERVATIONS. (1) In place of the regular form of the superlative, preceded by the article and agreeing with the noun in gender, number and case, we often find a circumlocution employed; which con. sists in the dative case singular of the new form preceded by the particle am: thus, tie Tage sint im Winter am kürzesten, the days are shortest in the winter. The explanation is easy: am, compounded of an (at), and tem, the dative of ter (the), signifies at the. Translated literally, therefore, the sentence above will be: The days in winter are at the shortest; that is, at the shortest (limit): where, in the German, fürzesten agrees with some noun in the dative understood, which is governed by an. But the phrase is used and treated just as any regular superlative form would be under the same circumstances. In like manner, auf (upon) and zu (to) combined respectively with the article (a uf das and zudem, and producing the forms aufs and gum, are employed with adjectives in the superlative: thus, aufs schönste cingerichtet, arranged upon the finest (plan); zum schönsten, to, or according to the finest (manner). These latter forms, however, are chiefly employed to denote eminence, rather than to express comparison. Freely rendered, therefore, aufs schönste and zum schönsten will be: very finely, most beautifully or the like. (2) Sometimes aller (of all) is found prefixed to superlatives to give intensity of meaning: as, der allerbeste, the best of all, i. e. the very best: tie allerschönste, the handsomest of all, i. e. the very handsomest. (3) When mere eminence, and not comparison, is to be expressed, the words äußerst (extremely) and höchst (highest) are employed: as, ties ist eine äußerst schöne Blume, this is a very beautiful flower. (1) Note that hoch (high), in the comparative, drops, while nah (near), in the superlative, assumes the letter e thus, hoch, comp. höher; nah, comp. näher, sup. n à chst. (2) That mehr (more), the comparative of viel, has two forms in the plural, mehr e or mehr ere; and that the latter (mehrere) is the more common one. It has the use and meaning of the English word several: as, Ich sah mehrere Soldaten, I saw several soldiers. (3) That the superlative of groß (great) is contracted into größt. (4) That crst, the superlative of cher (earlier), is a contraction for chest. LESSONS IN GERMAN. (5) That from der erste (the earliest or first) and ber leste (the (latest or last), are formed the correlative terms ersterer, the former, and letterer, the latter. Es ist ja Alles mit Schnee und Eis bedeckt, antworEss ist yah ål'-less mit shney ŏŏnt ice bai-deckt', ånt'-vortete Minna, daß die Thierchen nichts finden können; (6) That the words in the preceding list of defectives are tai-tai min'-nih, dass dee teer'-chen nichts fin'-den kön'-nen; formed from adverbs, and are comparatives in form rather than in fact. $ 41. ADJECTIVES COMPARED BY MEANS OF ADVERBS. (1) When the degrees of comparison are not expressed by suffixes, the adverbs mehr (more) and am meisten (most) are employed for that purpose: thus, Positive.. nun sind sie arm, darum füttere ich ste, so wie die reichen noon zint zee årm, dåh'-rõõm füt'-trai ich zee zo vee dee ri'-chen und err ähren. unterstüßen Menschen die armen men'-shen dee år-men ŏŏn'-ter-stüt"sen ŏŏnt err-nai'-ren. Da sagte der Vater; Aber du kannst sie doch nicht Dah zah'-tai dair fäh'-ter: åh'-ber doo kånst zee doch nicht alle versorgen! àl'-lai ferr-zorg'-en! Die kleine Minna antwortete: Thun denn nicht alle Dee kli'-nai min'-nåh ånt'-vor-tai-tai: Toon den nicht ål'-lai armen mindful. Kinder in der ganzen Welt wie ich, so wie ja auch alle most kin'-der in dair gant'-sen velt vee ich, zo vee yåh ouch ål'-lai hostile. Der Vater verpflegen? am meisten gram. most reichen Leute die Dair fah'-ter averse. ri'-den loi'-tai dee r'-men ferr-pflai'-ghen? most astray. most angst, anxious; bereit, ready; gram, averse ; irre, astray; fund, public; leid, sorry; nuß, useful; Superlative. Comparative. am meisten angst, most anmehr angst, more anxious. xious; mehr bereit, more am meisten bereit, most ready; ready. am meisten eingedenk, most eingebent, mindful; mehr eingebenk, more mindful; mehr feind, more am meisten feind, feint, hostile; hostile; mehr gram, more mehr irre, mehr fund, averse; am meisten irre, more astray; more public; ful; am meisten fund, und aber blickte die Mutter des Mägdleins an åh'-ber blick'-tai dee mõõt'-ter dess maicht'-lines in cont public. fagte: o du heilige Einfalt! meisten leid, most zh-tai: o doo hi'-lig-ai ine'-fält ! sorry. am meisten nug, most use OBSERVATIONS. ful The above method of comparison, which is commonly called the compound form, is chiefly used in cases: (1) Where a comparison is instituted between two different qualities of the same person or thing: as: er ist mehr lustig als traurig, he is more merry than sad; er war mehr glücklich als tapfer, he was more fortunate than brave. (2) Where the adjectives, like those in the list above, are never used otherwise than as predicates. (3) Where the addition of the suffixes of comparison would offend against euphony, as in the superlative of adjectives ending in ifch; thus barbarisch, barbarous. ŏŏnt bai-våh'-rai-tai zee. Dan ghink zee hin-ouss' tswi'måhl freuten sich des thätig, doing, active Aeltern, Eltern, parents, pl. bleiben, to remain, stay geben, to go ber, here, hither, indicates motion towards the speaker. dem, Dative m. & n. to the Mädchen, n girl, maid zittern, to tremble vor, with, before Kälte, f. cold froi'-ten zid dess leep'-lich-chen ån'-blicks ŏont språh'-chen: sprechen, to speak warum, wherefore um, for, about thun, to do bu, thou vas, demonstrative pronoun that ift, is ja, indeed, yes es ist ja? is it not? Schnee, m. snow Gis, n. ice bedecken, to cover daß. conjunction that nichts, nothing arm, poor tarum, therefore tar, instead of ta, there ich, I füttern, to feed benn, then, for ganz, whole Welt, f. world Leute, pl. people verpflegen, pflegen, to support, te nurse lich, Affirmative, ly, ous, able, Mutter, f. mother like Anblid, m. sight Blid, m. look anblicken, to look at beilig, holy Magt, f. servant, maid Einfalt, f simplicity LESSONS IN BOOKKEEPING.-No. II. INTRODUCTION. In our first lesson, we made some general observations tending to explain the difference between Single and Double Entry; and giving some notion of the books which are necessary to be kept in a Merchant or Tradesman's counting-house. In order more fully to explain the nature of Bookkeeping by Double Entry, however, we must now give some general explanations and rules. 1. When a Customer buys goods of a Merchant on trust or credit, He becomes the Debtor and the Merchant becomes the Creditor. The quantity and the value of the goods bought by the customer, or sold by the merchant, are then entered in the Merchant's books to the Customer's debit, that is, on the Dr. side of the customer's account; and the quantity and value of the same goods are also entered in the Merchant's books to the Merchant's credit, that is, on the C. side of the Merchant's Account of the Goods. Let us illustrate this rule by an example :-January 15th, 1853, Robert Brown, a customer of In a proper set of Books, kept by Double Entry, such an entry as this would appear first in the Day-Book, or some substitute for it; secondly, in the Journal or Month-Book, or Sub-Ledger; and lastly in the Ledger itself. In the Journal, the form of the entry would be altered for the purpose of admitting references to the Ledger, and sometimes of combining similar entries together before posting them into the Ledger. If no combination took place, the entry or the preceding transaction in the Journal would be as follows: In this entry, which exhibits the most improved form of a Journal, there are five columns or spaces enclosed by parallel lines: 1°. For the Date; 2°. For the Folio of the Ledger; 3o. For the names of the Dr. and Cr.; 4°. For the sum due by the Dr.; 5o. For the sum due by the Cr. The use of these five columns will be more fully explained by-and-by. In the Ledger, the form of the same entry would be again altered for the purpose of showing more distinctly the nature of the transaction; and it would be entered twice in a different (Folio 3.) 1853. Dr. form, because for every Debtor there is a Creditor, and of course for every Debit there is a Credit. A Debit means an entry in the Ledger where a sum is placed to the Dr. side of a customer's account, showing that it is due by him, or that he owes that sum to the Merchant. The corresponding Credit is an entry in the Ledger, where the same sum is placed to the Cr. side of the Merchant's account of the goods, showing that it is due to him, or that the Customer owes him that sum. The following are the forms of both Entries in the Ledger, relating to the same Transaction : (Folio 8.) Cr. ton. In the first of these entries, the entry reads thus: Robert Brown Dr. To Cotton; and in the second, Cotton Account Cr. By Robert Brown. Thus you see that for every Debit there is a corresponding Credit. You see, also, that the Dr. in the Ledger is real or personal, being the Oustomer; but that the Cr. is unreal or fictitious, being the Goods Account, that is, CotHence arises the distinction between real or personal accounts, and unreal or fictitious accounts in the Ledger. But let it be remembered that those accounts which on account of their names are called unreal or fictitious, are quite as real and personal as any other, because they represent the Merchant himself; and if the Merchant's name were John Cassell, the actual meaning of the second of the preceding entries in the Ledger would be: John Cassell Cr. By Robert Brown. 2. When a Customer who bought goods on credit, pays the value in money or in bills, the nature of the transaction above described is in one sense reversed; for the Merchant is now considered to become the Debter, and the Customer to become the Creditor. That this is not strictly the case, according to the original meaning of these words, you know; but these words are strictly applicable, if we take the following broad principle of Bookkeeping into account, a principle not only of simple justice, but of stern necessity. It is this: That a Merchant or a Customer is a Debtor for whatever he receives, and a Creditor for whatever he gives away. The justice of this principle must be obvious to every one; in fact, it may be considered as the fundamental axiom of Bookkeeping; but the stern necessity of it may not be so obvious; this, however, we shall endeavour to show. We have said that for every debit there is a corresponding credit; and we may add, that for every credit there is a corresponding debit. Now, if in the Ledger a Customer is debited for goods that he buys on credit, it stands |