fatal consequences occafioned by their deficiency, will be so clearly afcertained, as not to be a subject of doubt to the weakest understanding. For the purpose of effecting so defirable an object, I propose preparing, in the course of the enfuing recefs, for the confideration 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 parliament, a general report on the agricultural Rate of Scotland, and the means of its improvement. That work will probably explain, in a fatisfactory manner, the foundness of that political maxim, that the profperity of a country ought to be founded on a spirit of internal improvement; and that a single additional acre cultivated at home is more truly valuable, than the most extenfive poffeflions acquired abroad, at an enormous expence of treasure and of blood, and retained with difficulty and danger. To that important fubject, when hoftilities are brought to a conclufion, I trust that the attention of this country will be directed. Fortunately, by the exertions of the board of agriculture, when peace is happily restored, the internal state of this kingdom will be fufficiently afcertained, and we shall be able to judge, what are the fitteft steps to be taken, in order to make the utmost of our domeftic resources. To that period I look up with much anxiety If Europe once more breathes in peace, and is governed by wife countellors, the conteft among nations naturally will be, not who will feel the greatest eagerness to ruth again into the horrors of war, under the pretence of promoting national glory, but who will be the most anxious to remain in peace, for fecuring the national interests. I cannot conclude without expreffing my beft acknowledgments for the affistance I have received from fo many respectable members, in carrying on the business of this institution. By their exertions, I traft, it will be brought to fuch a state, that from its establishment will be dated, not only the improvement and internal profperity of our own country, but much of the comforts enjoyed in future times by society in general. Permit me to add, that when the board re-affembles, each of us will, I hope, bring fome proof of his zeal for the caufe, by the additional information we shall respectively furnith. He who augments the stores of useful knowledge already accumulated, whilst be secures to himfelf the most fatisfactory fources of enjoyment, promotes at the fame time, in the most effectual manner, the happiness of others. On the use of Rice, by Thomas Barnard, efq. treasurer to the Foundling Hospital. IN the beginning of last summer, when every individual attention was directed to the faving of flour, one of the first measures adopted with that view in the Foundbng hofpital 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 refult of the experiment proved, that one pound of rice would, in point of nutriment, fupply the place of eight pounds of flour. The flour-paddings for each each day had confifted of 1681b. of flour, 14lb. of fuet, and 14 gallons of milk, and cost 31. 2s. 3d. The rice-puddings, substituted in their place, were made of 211b. of rice, 16lb. of raisins, and 14 galJons of milk, and cost Il. gs. 2d. being not quite half the expence of the flour puddings. The 211b of rice was found to produce the fame quantity of food, as the 1681b. of flour; but being more liked by he children, the quantity of rice has fince been increased to 24lb. The increase that rice acquires by being baked with milk, may be afcertained by baking in a common pan, without any previous preparation, eight ounces of rice, four ounces of raifins, and two ounces of brown fugar, with two quarts of milk, which, at the expence of about nine-pence, will produce four pounds and a half weight of folid, nutritious, and pleasant food. To fhew, however, that the increase of bulk, and weight is not merely, though partly, owing to the milk, but chiefly to the nutritious quality of rice, take a quarter of a pound of plain rice, and tie it up in a bag, so loofe as to be capable of holding about five times that quantity, and boil it, it will produce above a pound of folid rice food; which, however, easy the cookery, will, if eaten with either sweet or favoury fauce, make a good palatable pudding. If to the quarter of a pound of rice is added an egg, a pint of milk, a little fugar 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 foft ; then put it on the back part of a fieve to drain it, and, when it is cold, mix it with 3 quarters of a pound of flour, a tea-cup full of yeast, a tea-cup full of milk, and a small tablespoon full of falt. Let it stand for three hours; then knead it up, and roll it up in about a handfull of flour, so as to make the outfide dry enough to put into the oven. About an hour and a quarter will bake at, 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. should not be ate till it is two days old. It N. B. The draining of the rice will fupply 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 flews down into a cheap and favoury dish, and that there is hardly any preparation of baked or boiled meat in which rice is not an economical and useful ingredient. The preceding calculations were made when rice was at a higher price than at present. It will probably be much cheaper, as large quantities of rice are expected. The nutritious quality of rice is attended with this benefit, that it is a food upon which hard work can be done. It contains a great deal of nutriment in a small compass, and does not pass quickly off the stomach, as fome other of the fubftitutes for wheat flour do; but is bracing and ftrengthening, and confequently very useful and proper for the laborious part of the community. Specification Specification of the Patent granted to Mr. Edward Thomas Jones, of the City of Bristol, Accomptant; for his Method or Plan for detecting Errors in Accounts of all kinds, (called the English System of Book-keeping.) whereby Juch 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 faid proviso, I the said Edward Thomas Jones do hereby declare, that my faid invention is described in manner following; that is to say, the Englith system of book-keeping requires three books, called a daybook 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 raled with only two columns on each page, one column to receive the amount of the debits, and one column to receive the amount of the credits. There must also be, on each page of the day-book, four other columns ruled, two on the left fide, next the amount of the debits, and two on the right fide, next the amount of the credits, for receiving the letter or mark of pofting, and the page of the ledger to which each amount is to be posted. The alphabet nced 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 pofting, and the page of the ledger. The ledger must be ruled with three, four, five, or seven, columns on on each page, as may be most agreeable, for receiving the amounts of the different tranfactions 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 elfe called his stock account. If you buy goods, give the perfon credit of whom you purchase: when you fell goods, debit the person to whom faid goods are fold. If you pay money, debit the person to whom paid, not only for what you pay, but alfo 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 myfterious or obscure, but merely a plain narrative of the fact, introducing not one single useless word, and avoiding every technical term or phrafe, except the words debit and credit, which are full and comprchenfive, and the only terms that are applicable to every tranfaction, and may be affixed to every entry. But, as a hurry of business will fometimes take place in almoft 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 poffible, to counteract the evil by having only one column for receiving the amount of every transaction, whether debits or credits, at the inftant of making the entry; and, for the convenience of feparating the debits from the credits, previous to posting, which is neceffary to prevent confufion and perplexity, I have two other columns on the fame page; that on the left fide into which the amount of every debit must be carefully entered, and that on the right for the amount of the credits; which columns must be caft up once a month. The column of debits and credits of itself forming one amount; the column for the debits producing a second amount; and the column of credits a third amount; which fecond 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 statement of his affairs as will thew 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 value of the stock of goods on hand, will, when the amount of the credits is substracted therefrom, shew the profits of the trade. I thall now proceed to the process of posting; which begins with opening an 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 pofting. The person's name, place of abode, and the folio of the ledger, must then be entered in the alphabet, with the fame 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 fide of that account to which it relates; entering, as a mark of pofting in the day-book, against each amount, the same letter that is affixed to the account in the ledger, to which faid amount may be posted. Observing that the debits of January, 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 account in centre, at the expiration of every month, with the whole amount of the month's tranfactions; thus having, in fmall space, the whole statement of each perfon's account for the year; in the columns to the right and left the amount separately of each tranfaction, and in the centre a monthly statement. Having described the process of this method of bookkeeping, I shall thew how to examine books kept by this method, so as to afcertain, to an abfolute certainty, if the ledger be a true representation of the day-book; i.e. not only if each transaction be correaly a correctly posted, as to the amount thereof, but also if it be rightly entered to the debit or credit of its proper account. This examination differs from the modes that have heretofor been practifed, as well in expedition as in the certain accuracy which attends the process ; it being only neceffary to cast up the columns through the ledger debits and credits, according to the examples given, and the amount of those columns, if right, muft agree with the columns in the day-book for the fame correfponding space of time. These caftings should take place once a month, and, if the amounts do not agree, the pofting must then, but not else, be called over; and when the time, whether it be one, two, three, or four, months, that is allotted to each column of the ledger is expired, the amount of each column should be put at the bottom of the first page, and carried forward to the bottom of the next, and fo on to the end of the accounts; taking care that the amount in the day-book, of each month's transactions, be brought into one grofs amount for the fame time. But, although this process must prove that the ledger contains the whole contents of the day-book, and neither more nor leis, yet it is not complete without the mode of afcertaining if each entry be posted to its right account, which may be afcertained by the following ine. thod. I have laid down a rule that a letter, which may be used alphabetically in any form or shape that is agreeable, shall be affixed to each account in the ledger, and the fame letter prefixed to the names in the alphabet, these let ters being used as marks of posting, and affixed to each account in the day-book as it is pofted; it is only neceffary therefore to compare and fee that the letter affixed to each entry in the day-book is the fame as is prefixed to the fame name in the alphabet; a difference here shews of course an error, or elfe it must be right. At the end of the year, or at any other time, when perfons balance their accounts, if there be no objection to the profits of the trade appearing in the books, the stock of goods on hand at prime coft may be entered in the day-book, either the value in one amount, or the particulars specified, as may be moft expedient, and an account opened for it in the ledger, to the debit of which it must be posted. The cafting up of the ledger must then be completed, and when found to agree with the day-book, and the amount placed at the bottom of each column, fubtract the credits from the debits, and it will thew the profit of the trade; unless the credits be the greater amount, which will thew a lois. In taking off the balances of the ledger, one rule must be obferved, and it cannot be done wrong; as you proceed, first fee the difference between the whole amounts of the credits and debits on each page for the year, with which the difference of the outstanding balances of the feveral accounts on each page mutt exactly agree, or the balances will not be taken right. By this means every page will be proved as you proceed, and the balances of ten thousand ledgers, on this plan. could not unobfervedly be taken off wrong. In witness whereof, &c. Account |