BOOKS

hand (from this transaction), the other the cause of its being on hand. If there is a loss on the transaction, the balance will be on the other side of these accounts. Ulti mately the balance thus arising at Dr. or Cr. of Stock is transferred to an account called Profit and Loss, which makes the stock account represent the present value of goods on hand, and the profit and loss account, when complete, the result of the business. In this system the risk of omitting any entry, which is a very common occurrence in single book-keeping, is reduced to its smallest, as unless a particular transaction is omitted in every step of its history, the system will inexorably require that its whole history should be given to bring the different accounts into harmony with each other.

In keeping books by double entry, the books composing the set may be divided into two classes, called principal and subordinate books. The subordinate books are those in which the transactions are first recorded, and vary both in number and arrangement with the nature of the business and the manner of recording the facts. The most important of these (all of which are not necessarily to be found in the same set) are Stock Book, Cash Book, Bill Book, Invoice Book, Account Sales Book. The principal books are made up exclusively from the subordinate books and classified documents of the business. In the most perfect system of double entry they consist of two, the Journal and Ledger. The journal contains a periodical abstract of all the transactions contained in the subordinate books, or in documents not entered in books, classified into debits and credits. The ledger contains an abstract of all the entries made in journal classified under the heads of their respective accounts. It is an index to the information contained in the journal, and also a complete abstract of the actual state of all accounts, but gives no further information; while the journal gives the reason of each debit and credit, with a reference to the source where the details of the transaction are to be found.

Books, CENSORSHIP OF, the supervision of books by some authority so as to settle what may be published. After the invention of printing the rapid diffusion of opinions by means of books induced the governments in all countries to assume certain powers of supervision and regulation with regard to printed matter. The popes were the first to institute a regular censorship.

BOOK-TRADE.

By a bull of Leo X. in 1515 the bishops and inquisitors were required to examine all works before they were printed, with a view to prevent the publication of heretical opinions. As this decree could not be carried out in countries which had accepted the reformed religion, they prepared a list of prohibited books (Index Librorum Prohibitorum), books, that is, which nobody was allowed to read under penalty of the censure of the church. This index continues to be reprinted and revised down to date, as well as another index commonly called the Index Expurgatorius, containing the works which may be read if certain expurgations have been made. In England the censorship was established by act of parliament in 1862, but before that both the wellknown Star-chamber and the parliament itself had virtually performed the func tions. In 1694 the censorship in England ceased entirely. In France the censorship, like so many other institutions, was annihilated by the revolution. During the republic there was no formal censorship, but the supervision of the directory virtually took its place, and at length in 1810 Napoleon openly restored it under another name (Direction de l'Imprimerie). After the restoration it underwent various changes, and was re-established by Napoleon III. with new penalties. In the old German empire the diet of 1530 instituted a severe superintendence of the press, but in the particular German states the censure was very differently applied, and in Protestant states especially it has never been difficult for individual authors to obtain exemption. In 1849 the censorial laws were repealed, but were again gradually introduced, and still exist in a modified form in most of the German states. The censorship was abolished in Denmark in 1770, in Sweden in 1809, in the Netherlands in 1815. In Russia and Austria there is a despotic censorship. See Press, Liberty of the.

Book-trade, the production and distribution of books commercially. Even in ancient times, before the invention of printing, this trade had attained a high degree of development, at Alexandria and later at Rome, where Horace mentions the brothers Sosii as the chief booksellers of his time. Copies of books were readily multiplied in those times, as we hear of as many as a thousand slaves being employed at one time in writing to dictation. After the fall of Rome down to the 12th century, the trade in

books was almost entirely confined to the monasteries, and consisted chiefly in the copying of manuscripts and the barter or sale of the copies, generally at a very high price. But with the rise of the universities the trade received a new development, and in all university towns booksellers and book agents became numerous. The invention of printing had a powerful effect on the trade of bookselling, as was first manifested in the, commercial towns and free cities of the German empire. The printers were originally at the same time publishers and booksellers, and they were in the habit of disposing of their books at the chief market-towns and places frequented by pilgrims. It was only in the 16th century that these two branches of trade began generally to be carried on independently.

The two chief departments of the book trade now are publishing and bookselling by retail in all its branches, printing being regarded as a separate business. For the most part these two departments of the trade are carried on separately, but it is not uncommon for them to be united. The publisher of a book is the one who brings it before the public in a printed form, often purchasing the copyright, with the condition of publishing the work at his own risk; or the risk (profit or loss) may be shared between the author and publisher. Very frequently books are printed at the cost of the author or some learned society, and published on commission. In order to secure as large a sale as possible, the publisher brings himself into connection with the retail booksellers, who are the direct means of distributing the book to the public. Second-hand booksellers belong to a special department of the retail book-trade. Many of the books they deal in are long ago out of print. In Britain the chief seat of the book-trade is London, Edinburgh coming next (after a long interval); but publishing is also carried on to a considerable extent in Dublin, Manchester, Glasgow, and some other places. In France the centre of the book-trade is Paris, where almost all the books appear which make any pretensions to occupy an important place in literature. The book-trade of North America, the chief seats of which are New York, Philadelphia, and Boston, is now very large. The manner in which it is conducted is almost the same as in Britain. Canada and Australia are also developing a considerable business of this kind. The great centre of the Ger

man book-trade is at Leipzig, and the fair held in the latter city at Easter is the occasion on which all the accounts made in the book-trade during the past year are settled. The common practice is for the booksellers to receive supplies of new books from the publishers on commission, with liberty to send back to the publisher all the copies that are not sold before the time of settlement at the Easter Fair (Ostermesse), or to carry over a part of them to next year's account if the sale has so far been unsuccessful. All business between the publishers and retail booksellers is carried on indirectly by means of commission-agents, especially in Leipzig, but also in Berlin, Vienna, Frankfort, and other towns. Every bookseller out of Leipzig has his agent there, who conducts all his business, and is in constant communication with the other booksellers. A large number of the publishers deposit with their agents at Leipzig a stock of the works which they have published, and commission them to carry out all orders on their account. The retail bookseller sends all his orders to his agent, who communicates them to the Leipzig publishers and the agents of the other publishIn Italy there is no central point either for the production of books or for the conduct of the trade by means of agents. Florence, Milan, and Turin hold nearly the same position.

ers.

In publishing new books, besides the expense of copyright, paper, presswork, &c., the publisher has to consider the number of presentation copies required for reviews, the percentage off the price allowed to the retail bookseller, in many cases also to the commission-agent, and the expenses of advertising and making the work known to the public. This last is a very important department of a publishing office, and it is nothing uncommon for a publisher to spend $10,000 or $15,000 on advertising an important work. The total number of works (including new editions) annually published in Britain is usually between 6000 and 7000; the annual number of German publications is stated at about 17,000; France is said to produce about the same number. These figures do not afford a fair comparison, however, in the absence of any agreement as to what constitutes a book.

Boolac'. See Boulak.

Boole, GEORGE, English mathematician and logician, born in 1815, died in 1864. A native of Lincoln and educated there, he

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opened a school in his twentieth year, and by private study gained such proficiency in mathematics that in 1849 he was appointed to the mathematical chair in Queen's College, Cork, where the rest of his life was spent. In 1857 the universities of Dublin and Oxford conferred on him the degrees of LL.D. and D.C.L. respectively. In mathematics he wrote on Differential Equations; General Method in Analysis; The Comparison of Transcendents, &c. In logic he wrote An Investigation of the Laws of Thought, and The Mathematical Analysis of Logic, a profound and original work, in which a symbolic language and notation were employed in regard to logical processes.

Boolundshuhur. See Bulandshahr. Boom, a long pole or spar run out from various parts of a ship or other vessel for the purpose of extending the bottom of particular sails. Also a strong beam, or an iron chain or cable, fastened to spars extended across a river or the mouth of a harbour, to prevent an enemy's ships from passing.

Boom (bōm), a town in Belgium, about 10 miles south of Antwerp. Pop. 13,239. Boo'merang, a missile instrument used by the Australian aborigines, and by some peoples of India, made of hard wood, about the size of a common reaping-hook, and of

Boomerangs.

a peculiar curved shape, sometimes resembling a rude and very open V. The boomerang, when thrown as if to hit some object in advance, instead of going directly for ward, slowly ascends in the air, whirling round and round to a considerable height, and returns to the position of the thrower. If it hits an object of course it falls. The Australians are very dexterous with this weapon, and can make it go in almost any direction, sometimes making it rebound before striking.

Boondee', or BUNDI, a principality, Hindustan, in Rajputana, under British protection; area, 2300 square miles. Although small, Boondee is important as the medium of communication between the N. and s.

BOOTH.

Pop. 254,701. Boondee, the capital, is picturesquely situated, and its antiquity. numerous temples, and magnificent fountains give it a very interesting appearance, Pop. 20,744.

Boone, DANIEL, an American pioneer of civilization, born 1735, died 1820. In 1769 with five companions he went to explore the little known region of Kentucky, and was taken prisoner by the Indians. In 1775 he built a fort on the Kentucky river, where Boonesborough now is, and settled there. In 1778 he was taken prisoner by the Indians, and was retained and adopted into the family of a Shawanese chief, but at length he effected his escape. In the end of the century he removed from Kentucky into Missouri. From him a number of places in the United States take the name.

Boone, Boone county, Iowa; noted for coal and lumber. Pop. in 8880.

Boorhanpoor'. See Burhanpur.

Boo'ro, one of the Molucca Islands in the Indian Archipelago, w. of Ceram and Amboyna, belonging to the Dutch. It is oval in shape, 92 miles long and 70 broad. Though mountainous and thickly covered with wood, it is productive, yielding rice, dye-woods, &c. Pop. 8000.

Booroojird, a town, Persia, province of Irak-ajemi, in a fertile and well-cultivated valley. Pop. 20,000.

Boossa. See Boussa.

Boot, an article of dress, generally of leather, covering the foot and extending to a greater or less distance up the leg. Hence the name was given to an instrument of torture made of iron, or a combination of iron and wood, fastened on to the leg, between which and the boot wedges were introduced and driven in by repeated blows of a mallet, with such violence as to crush both muscles and bones. The special object of this form of torture was to extort a confession of guilt from an accused person.

Bootan'. See Bhutan.

Bootes (bo-ō'tēz; that is, ox-driver), the Greek name of a northern constellation, called also by the Greeks Arctophylax. It contains Arcturus, a star of the first magnitude.

Booth, BARTON, an English actor of celebrity in the reigns of Queen Anne and George I. He was born in 1681, and placed under Dr. Busby, at Westminster School, but he eloped from school at the age of seventeen, and joined a company of strolling players. After performing in the Irish

BOOTH

capital with great applause, he returned in 1701 to London, where, having joined the Drury Lane Company, his reputation reached its height with the performance of Cato in Addison's famous tragedy. He died in May, 1733.

Booth, EDWIN THOMAS, an American actor, son of the distinguished English actor, Junius Brutus Booth (1796-1852; spent most of his life in the U. States). He was born in 1833 in Bel Air, Md., and made his first appearance at Boston in 1849. He was eminent for his personation of Shaksperian characters, Othello, Richard III., Iago, Shylock, &c., and was regarded as the leading American tragedian. In 1882 he made a professional tour in Europe, and was favourably received. In 1887, in company with Lawrence Barrett, he played in the United States to immense audiences. In 1888 he founded the Players' Club, to which he gave a sumptuous club-house. His last appearance in public was made at the Players', Jan. 1, 1892. He died June 7, 1893. His brother JOHN WILKES (born 1839), also an actor, was the murderer of President Lincoln, April 14, 1865. He was shot by those who sought to bring him to justice.

Boo'thia Felix, a peninsula of British North America, stretching northwards from the Arctic circle, discovered by Captain Ross in 1830. In the west coast of this country Ross was able to localize the north magnetic pole.

Boo'tle, a municipal borough of England, adjoining Liverpool. Pop. 49,217.

Bopp, FRANZ, a distinguished German Sanskrit scholar and philologist, born at Mainz, in 1791, died at Berlin in 1867. In 1812 he went to Paris for the study of Sanskrit and oriental literature, and remained there five years. After living for some time in London and Göttingen, he settled in Berlin, where he eventually became ordinary professor of oriental literature. He contributed much to the study of Sanskrit in Europe, and he may be said to have been the first who raised philology to the rank of a science. His most important work in the field was his Comparative Grammar of Sanskrit, Zend, Greek, Latin, Gothic, old Slavonic, and German, of which an English translation has been published.

Boppard (bop'art), an ancient walled town of Rhenish Prussia, district Coblentz, on the left bank of the Rhine, formerly an imperial city. Pop. 5594.

BORAX.

Bo'ra, KATHARINA VON, wife of Luther, was born in 1499. She took the veil early; but feeling unhappy in her situation, applied, with eight other nuns, to Luther. The nuns were released from their convent, and in 1525 Luther married her, having himself by this time laid aside the cowl. After Luther's death she kept boarders for her support. She died at Torgau in 1552.

Boracic Acid, BORIC ACID, a compound of the element boron, with hydrogen and oxygen (HBO). Boracic acid is found as a saline incrustation in some volcanic regions, is an ingredient in many minerals, and is contained in the steam which, along with sulphureous exhalations, issues from fissures in the soil in Tuscany. The steam from the fumaroles here is now an important source of the acid, a system of condensation and evaporation being employed. The acid forms white, shining, scaly crystals, which on heating melt into a transparent mass, when cooled resembling glass. It dissolves in water, and has a slight acid taste; it colours blue litmus purple, and the yellow colouring matter turmeric brown. The chief use of the acid is as a source of borax, the biborate of sodium. See Borax.

Bo'rage (Borago), a genus of plants belonging to the nat. order Boraginaceæ, having rough hairy foliage and blue, panicled, drooping flowers, and characterized by mucilaginous, and emollient properties. Borago officinalis, a common plant, gives a coolness to beverages in which its leaves are steeped, and was ranked formerly as one of the cordial flowers.

Boragina'ceæ, the Borage family, a nat. order of regular-flowered monopetalous dicotyledons, with alternate rough leaves, containing a large number of herbs or shrubs chiefly found in the northern temperate regions, among them being borage, alkanet, comfrey, and forget-me-not.

Boras'sus. See Palmyra Palm.

Borax, biborate of sodium (N, B, O;). Native borax has long been obtained under the name of tincal, from India, the main source being not India but a series of lakes in Thibet. As imported it is in small pieces of a dirty yellowish colour, and is covered with a fatty or soapy matter. Tincal, which contains various impurities, was formerly the only source of borax; but besides Tuscany other sources of boracic acid, more particularly in North and South America, and the salt mines at Stassfurt, &c., in Germany, have been rendered avail

died 1799. He served in the army and navy, and distinguished himself by the introduction of new methods and instruments connected with navigation, geodesy, astronomy, &c., being in particular the inventor of the reflecting circle. He was one of the men of science who framed the new system of weights and measures adopted in France. Bordeaux (bor-do'), one of the most important cities and ports of France, capital of the dep. of Gironde, on the Garonne, about 70 miles from the sea. It is built in a crescent form round a bend of the river, which is here lined with fine quays and crossed by a magnificent stone bridge, and consists of an old and a new town. The former is mostly composed of irregular Bquares and narrow crooked streets; while the latter is laid out with great regularity, and on a scale of magnificence hardly sur

passed by any provincial town in Europe. In the old town are the Cathedral of SaintAndré, St. Michael's Church, with its superb front of florid Gothic, the Hotel de Ville, and the Palais de Justice. There are extensive and finely-planted promenades. Its position gives it admirable facilities for trade, and enables it to rank next after Marseilles and Havre in respect of the tonnage employed. Large vessels sail up to the town, and there is ready communication by railway or river with the Mediterranean, Spain, and the manufacturing centres of France. The chief exports are wine and brandy; sugar and other colonial produce and wood are the chief imports. Ship-building is the chief industry, and there are sugar-refineries, woollen and cotton mills, potteries, soap-works, distilleries, &c. Bordeaux is the Burdigala of the Romans. By the