The Imperial Magazine

THE writer of this article well remembers when the fame of Admiral Rodney was as high, as extended, and as much celebrated, as that which, in subsequent years, crowned the victor of Camperdown, or the hero of the Nile. The plaudits which accompanied the success of the former, were as loud and as enthusiastic as those which blazoned the achievements of the latter; nor will the exploits of Rodney be blotted from the records of his country, until patriotism shall cease to be a national virtue.

By an ancestor of Admiral Rodney, we have, in the first of these volumes, a genealogical sketch of his pedigree, carrying back our views to the time of the crusades, and thence conducting them onward through those vicissitudes of fortune which are attend ant upon the families of the great. The narrative appears to have been written with commendable fidelity.

The style is simple and expressive, but though frequently rendered remarkable by its peculiar phraseology, the memorial is enlivened by animated sallies of humour, and rendered interesting by the variety of its details. Throughout the whole, a vein of sterling piety is perceptible; this is the more valuable, from appearing so seldom in works of a similar description. To the Rodney family, this document must be an article of considerable importance.

While reviewing the life of Lord Byron, by Mr. Moore, we observed, that his two splendid quartos chiefly consisted of letters written by the noble poet, occasionally interspersed with connective links, and explanatory remarks, by the biographer; yet that, from the whole, his Lordship's character was principally to be inferred by the reader from the extensive correspondence submitted to his perusal. The life of Admiral Rodney proceeds on much the same general prin

ciples. It is composed of letters written on a variety of occasions, elucidated by the biographer with observations, which tend to develop the causes and consequences of the particular facts to which these documents refer.

In no other respect, however, can any similitude be traced between these two works. The subjects to which the correspondence of Admiral Rodney refers, are of national importance, involving the destiny of our naval armaments, and the issues of an eventful war. With the history of licentious amours, of intrigue, assignation, drunkenness, misanthropy, infidelity, and profaneness, these letters are not polluted. They appear, on the contrary, to have originated in minds deeply imbued with their professional avocations, without being corrupted by unblushing sensuality.

The letters comp

comprised in these volumes amount to two hundred and twenty-four. These are followed by an appendix, which relates to Admiral Rodney's naval engagements; the opposing force of the belligerent armaments; the manner in which the line of battle was formed on the memorable 12th of April, 1782; the consequences which followed, from the decisive victory of the British; and the honours that awaited the naval hero on his return.

In addition to the letters written by Admiral Rodney, some of which are official, while others are to his family and friends, many are inserted, of which he is not the author. These are in general by statesmen, then holding exalted situations in the British government. They contain replies to various inquiries, advice under particular exigencies, and directions by which the movements of the fleet under his Lordship's command, were sometimes regulated. Viewed in connexion with each other, they enable us to survey the springs and pulleys which move the visible machine, and show the station of arduous responsibility in which the admiral of a British fleet is placed. The correspondence is highly interesting in a national point of view. On the issue of an engagement, the fate of an empire frequently depends. Even a single move. ment may be seen to alter the whole aspect of calculations, that were intended for future years.

The style in which Admiral Rodney's letters are written, is plain, nervous, and unaffected. In every sentence, the firmness of the hero is blended with the dignity of the man. In writing, he appears to be above all disguise; and to any thing like meanness, he must have been an utter stranger. What he intended to communicate, language the most unambiguous is selected to express; and neither paper nor words are wasted in idle ceremony and deceitful compliments. The subject of his letters is always uppermost. On this he enters at its commencement, and concludes as soon as it is finished. Hence, these documents are never protracted to any tedious length, nor inflated with unmeaning verbiage. Throughout the whole, the most ardent patriotic spirit is evinced. The welfare of his country lies near the author's heart; and his solicitude to promote her interest on every occasion, could not have been more ardent or so apparent, if the private fortune of himself and family had depended upon his personal exertions.

In the selection and arrangement of these letters, Major-General Mundy has displayed much judgment, care, and taste. With some trifling exceptions, they follow each other in consecutive order, according to their dates, and the occurrences to which they refer; and by the mutual light which they impart to one another, scarcely any portion of the correspondence is involved in obscurity. Where any trifling shades remain, the observations of the biographer immediately appear, to dispel the cloud.

The honest and hard-earned fame which the gallant Admiral acquired, by his enterprising spirit and numerous victories, no lapse of years can ever tarnish. Of his eighty broadsides discharged from the cannon of the Formidable, in 1782, we yet hear the report, and the sound will be transmitted to future generations. Yet we cannot but regret, that these letters had not been given to the nation at a much earlier period, before the enthusiasm, which their occasions excited, was permitted to cool, or rival events, of a more modern date, were suffered to intervene. The lapse of half a century has extended the vista, but not diminished the beauty, of the scene. It is now combined with other objects participating in the brilliancy of the general colouring, and displaying, on the whole, an historical picture of British valour, which time will never be able to erase from the records of the world.

REVIEW. The Science of Bookkeeping exemplified, in Jones's English System of Single and Double Entry, and Balancing Books. Royal 4to. pp. 260. Jones, Coleman Street, London. 1831.

WHATEVER charms may be found in perusing the works of genius, and indulging in the dreams of literature, all must acknowledge that we cannot do without pounds,

shillings, and pence. To ladies and gentlemen of independent fortunes, the science of bookkeeping may appear paltry and contemptible, and, perhaps, an ignorance of accounts may be considered by them as a passport to fancied superiority. But should their bankers, or stewards, or the commercial portion of the community, be afflicted with this genteel disease, no spirit of prophecy is needful, to foresee the consequences.

With mercantile men the defects prevail. ing in all systems of bookkeeping hitherto reduced to practice, have been long noticed and deplored, and many efforts have been made to remedy the evils of which all complain. Much has accordingly been done; but, by all the predecessors of Mr. Jones, much was left for him to accomplish. sh. To this important subject he has turned his attention as a public accountant, and brought to bear upon its various branches the experience of fifty years. During the lapse of this period, the discovery of defects led him to seek remedies. Success in one attempt stimulated to another, until diligence and perseverance crowned his enterprising exertions with a triumph over obstacles that had been deemed insurmountable.

Some improvements, which early observation and practice had enabled him to make, were published in 1821; but the system at that period had been matured only to a certain extent, and as such it was presented to the public. We find, however, that it has been made a subject of animadversion, not for failing to accomplish what it had professed to achieve, but because it did not provide for more distant deficiencies, which it made no pretensions to supply.

The attack, in a pamphlet bearing the signature "J. S." is grounded on a misconception of the expressions used by the author, in his balancing system, printed in 1821. His promise there was, to give a plan for detecting all errors in amount in the postings to the ledger; thus-if the ledger contained the amount of all goods sold-and their aggregate was £.10,000while by the original entries in the day book they amounted to £.10,100-herein would be an error in amount of £.100-and it would also be an error, if the ledger was over posted; but this evidently is very distinct from posting an amount to John instead of to Thomas, for this is an error in persons only, because the ledger would exhibit the correct value of book debts, if it contained the whole of the amounts.

The author's work, printed in 1821, was accompanied by such information as the parties needed for their books, and in all cases, the difference between errors in amount, which his plan would detect, and errors in person, which his plan would not detect, was explained.

To these remote deficiencies, the present work is, however, fully extended; the system at once providing against erroneous entries, and detecting errors, should any item be posted to an improper account. Of this system the following analysis will communicate the leading features.

From page 1 to 14 the statements are perspicuous, and the information is distinct, for single entry, with formulas of books, which, on their very face, insure correctness; and when these are compared with the formulas given of the modes in general use, (page 15 to 19,) the advantage is too striking in favour of the new mode, not to be apparent to every unprejudiced mind.

When we look into pages 27, &c. &c. at the Italian system, which is as clearly defined, with formulas for comparison with the English journal by double entry, we are somewhat astonished that the former has been used so long, without any serious attempt, except by Mr. Jones, to relieve the commercial world of that obscure, intricate, and unsafe mode of keeping books, to which no proof of positive correctness can be attached. At this point of view, as seen by comparison, the English system manifestly excels. Its elucidations are simple, and its principles well laid down and easily understood; in the entries all is clear, obscurity is avoided, and correctness, with proof, occupies its place; while the balance book, in both single and double entry, detects all errors in amount.

The section (p. 38 to 63) on bankers' accounts comprises a complete body of information, while the formulas of entry for all the various items in the different books, and the excellent arrangement of the cash-book, to accomplish the daily balance and save copying the first entries, is only exceeded by that simple means of obtaining positive knowledge, that all amounts are posted to their right accounts in the ledger, and this too without the trouble of calling over the entries. Every banker and his clerks should read this work.

The merchants' system with the set of books by double entry, gives the most efficient information that can be wanted; and the manufacturers' section is equally replete with valuable instruction.

The section on government accounts, pp. 69 to 87, is worth the attention of every member of both houses of parliament, since it shews the folly of the old systems of official accounts, and furnishes a more

efficient outline for their new formation. As a professional man, Mr. Jones goes fully into the source of the evils, and exhibits a certain and efficient remedy for all those, in matters of account, of which Sir H. Parnell, in his excellent work on Financial Reform, complains.

In the section, pp. 87-90, provision is made for mercantile and insurance brokers', and commission agents' accounts; while in the 22d and 23d sections, much information, with proformas, is given for the mercery, drapery, and other wholesale, as well as retail, trades.

The 24th section p. 102, exhibits the practical part of bookkeeping. The explanations are simple, clear, and efficient, giving a complete elucidation of two sets of books; the first by single, and the other by double entry, each for a year, with their balance-books.

Here is introduced the author's last improvement, which detects with certainty if any amount is posted to a personal account, which should have been carried to a nominal one, and vice versa. In this, the author has shewn his skill, and to great advantage, having provided a simple yet efficient remedy for an evil which a late writer on this subject has declared to be incurable.

In a national and commercial point of view, Mr. Jones is entitled to the thanks and patronage of the public, which can alone compensate him for his great labour, expense, and valuable information.

The work is got up in a masterly style. It consists of 120 pages of letter-press, including abundance of proforma, and 140 pages of lithography; forming a most valuable companion for young persons intended for trade.

REVIEW. - The Life of John Walker, M.D. &c. &c. By John Epps, M.D. 8vo. pp. 350. Whittaker, London,

1831.

"Let high birth triumph, what can be more great? Nothing but merit in a low estate."

THUS sang Alexander Pope, and in few instances have the sentiment of his lines been more fully exemplified than in the life of Dr. Walker. Originally a poor lad, and destined to the occupation of his father, that of a blacksmith, at an early age he abandoned the hammer and the forge, and entered the world to seek his fortune, unbefriended, and with very scanty means. Intending to go on board a privateer, some favourable occurrences deterred him from his purpose, and in succession he became an engraver, a schoolmaster, a publisher, nicate, language the most unambiguous is selected to express; and neither paper nor words are wasted in idle ceremony and deceitful compliments. The subject of his letters is always uppermost. On this he enters at its commencement, and concludes as soon as it is finished. Hence, these documents are never protracted to any tedious length, nor inflated with unmeaning verbiage. Throughout the whole, the most ardent patriotic spirit is evinced. The welfare of his country lies near the author's heart; and his solicitude to promote her interest on every occasion, could not have been more ardent or so apparent, if the private fortune of himself and family had depended upon his personal exertions.

In the selection and arrangement of these letters, Major-General Mundy has displayed much judgment, care, and taste. With some trifling exceptions, they follow each other in consecutive order, according to their dates, and the occurrences to which they refer; and by the mutual light which they impart to one another, scarcely any portion of the correspondence is involved in obscurity. Where any trifling shades remain, the observations of the biographer immediately appear, to dispel the cloud.

The honest and hard-earned fame which the gallant Admiral acquired, by his enterprising spirit and numerous victories, no lapse of years can ever tarnish. Of his eighty broadsides discharged from the cannon of the Formidable, in 1782, we yet hear the report, and the sound will be transmitted to future generations. Yet we cannot but regret, that these letters had not been given to the nation at a much earlier period, before the enthusiasm, which their occasions excited, was permitted to cool, or rival events, of a more modern date, were suffered to intervene. The lapse of half a century has extended the vista, but not diminished the beauty, of the scene. It is now combined with other objects participating in the brilliancy of the general colouring, and displaying, on the whole, an historical picture of British valour, which time will never be able to erase from the records of the world.

REVIEW. The Science of Bookkeeping exemplified, in Jones's English System of Single and Double Entry, and Balancing Books. Royal 4to. pp. 260. Jones, Coleman Street, London. 1831.

WHATEVER charms may be found in perusing the works of genius, and indulging in the dreams of literature, all must acknowledge that we cannot do without pounds,

shillings, and pence. To ladies and gentlemen of independent fortunes, the science of bookkeeping may appear paltry and contemptible, and, perhaps, an ignorance of accounts may be considered by them as a passport to fancied superiority. But should their bankers, or stewards, or the commercial portion of the community, be afflicted with this genteel disease, no spirit of prophecy is needful, to foresee the consequences.

With mercantile men the defects prevail. ing in all systems of bookkeeping hitherto reduced to practice, have been long noticed and deplored, and many efforts have been made to remedy the evils of which all complain. Much has accordingly been done; but, by all the predecessors of Mr. Jones, much was left for him to accomplish. To this important subject he has turned his attention as a public accountant, and brought to bear upon its various branches the experience of fifty years. During the lapse of this period, the discovery of defects led him to seek remedies. Success in one attempt stimulated to another, until diligence and perseverance crowned his enterprising exertions with a triumph over obstacles that had been deemed insurmountable.

Some improvements, which early observation and practice had enabled him to make, were published in 1821; but the system at that period had been matured only to a certain extent, and as such it was presented to the public. We find, however, that it has been made a subject of animadversion, not for failing to accomplish what it had professed to achieve, but because it did not provide for more distant deficiencies, which it made no pretensions to supply.

The attack, in a pamphlet bearing the signature "J. S." is grounded on a misconception of the expressions used by the author, in his balancing system, printed in 1821. His promise there was, to give a plan for detecting all errors in amount in the postings to the ledger; thus-if the ledger contained the amount of all goods sold-and their aggregate was £.10,000while by the original entries in the day book they amounted to £.10,100-herein would be an error in amount of £.100-and it would also be an error, if the ledger was over posted; but this evidently is very distinct from posting an amount to John instead of to Thomas, for this is an error in persons only, because the ledger would exhibit the correct value of book debts, if it contained the whole of the amounts.

The author's work, printed in 1821, was accompanied by such information as the parties needed for their books, and in all

cases, the difference between errors in amount, which his plan would detect, and errors in person, which his plan would not detect, was explained.