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which the future subsistence of the country depends. It is not likely at least to fail, if it can be effected by the exertions of the Board of Agriculture.

Another measure recommended by the board, of infinitely less importance, but at the fame time beneficial to the agricultural interests of the country, has already pasted. I allude to the exemption of linseed and rape cakes from duty, by an act of last session, 36. Geo. III.c. 113*. The first article, linseed cake, is of considerable importance to the feeders of cattle, and may be had, it is supposed, in abundance from America, where a great quantity of linseed oil is made use of in painting their wooden houses. The refuse, known under the name of linseed oil or cake, is of little value there, in consequence of the superabundance of other kinds of provision for cattle. Nothing would be more desirable than thus to establish a new source of trade, beneficial to two countries, inhabited by a race of men speaking the same language, descended from the fame common origin, and who ought to consider themselves as the fame people.—As to rape cake, it is found to be a valuable manure in many parts of this kingdom. Considerable quantities of |his article, it is supposed, may be obtained from the continent of Europe ; and since this regulation has taken place, Rape will probably be cultivated in America. Were Russia also to devote some part of her boundless territories to the culture of that plant, the foundation of a

commerce "might be laid advantageous to both empires.

In regard to collecting and circulating agricultural information, the true foundation of all those various improvements, which, under the auspices of the board, will probably be effected, considerable progress has been made. The general views of the agricultural state of the different counties, with the exception of two smalldistricts in Scotland (Clackmannan and Kinross,) a part of each of which is already printed, have been completed. The corrected reports of Lancashire. Norfolk, Kent, Staffordshire, and Mid Lothain, are published; and those of several other counties are almost ready for the press. A valuable addition has been made to the printed paper on manures. The sketch of a report on a point which has of late been much discussed, namely the size of farms, has also been printed, and throws much light upon that subject. A valuable communication from Lord Winchelsea, on the advantage of cottagers renting land, was ordered to be printed, with the unanimous approbation of those who had the sanction of being present when that paper was read to tho board.

It is impossible, in this short abstract of our proceedings, to give any idea of the numerous communications transmitted to the Board, or of the various points to which its attention has been directed. Its experiments in regard to the composition of bread, and Information transmitted to it upon that subject, It would also be deno paper should be

• Intituled " An Act for allowing the Importation of Arrow Root from the British Plantations, and also of Linl'eed Cakes anil Rape Cakes from any forcijrn country, in British built ships, owned; navigated, and registered according to law, without paying of duty."

»;ould

■would of itself have been sufficient to have occupied the full attention of many societies. The perfection to which the manufacturing of barley flour has been carried under the auspices of this institution, is a discovery os great importance, as his thus ascertained, that from the meal 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 verv general correspondence has been established, for the purpose of ascertaining the price of stock, both lean and fattened. Experiments on a great scale, under the directions of that able chymist Dr. Fordyce, are now carrying on at Gubbins in Hertfordlliire, the feat of Mr. Hunter, for the purpose of ascertaining the principles of vegetation, and the effect* of manures; and steps are now taking, in order to procure such information respecting the various forts of live stock in the kingdom, as will enable 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 wise principle for the board to adopt, not to print books for reference, but books for use; not mossy volumes on a variety of different subjects, beyond the income of the generality of the people to purchase, or their time to peruse; but, if possible, distinct publications, each of them on one Article, exclusively of every other, avoiding the intermixture of various topics, and districts in the

fame work. sirable, that

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 thus brought to some degree of perfection previous to its publication. Agriculture though often treated of, has hitherto never been discussed; and it can never.be much improved, until information respecting it has been1 collected from all quarters, has been afterwards thoroughly canvassed, and has ultimately b«en 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 construction of mills, and of hand mills in particular; together with a variety of interesting papers respecting the agriculture os foreign countries, that the board has resolved to print a specimen os those papers in one volume quarto, in order to ascertain the opinion of the public respecting that mode of laying besore 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 poffibly be expected from an institution possessed of such limited powers, and of so confined an income. The time, ho« ever, it is to be hoped, is not far distant, when it will be put on a better and more respectable footing;—when the superior importance of such inquiries, the superior value of agricultural resources, and dreadful expeiice, and

fatal 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 ensuing 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 parliament, 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 soundness of that political maxim, that the prosperity 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 extensive postillions acquired abroad, at an enormous expence of treasure and of blood, and retained with difficulty and danger. To that important subject, when hostilities are brought to a conclusion, 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 sufficiently ascertained, and we shall be able to judge, what are the fittest steps to be laken, in order to make the utmost or our domestic resources. To that period I look up with much anxiety. If Europe once more breathes in peace, and is governed by wife counlellors, the contest among nations naturally will b'% not who will feel the greatest eagerness to ruih again into the horrors of war, under the pretence of promoting nat.onal glory,

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

I cannot conclude without expresiing my best acknowledgments for the aflistance I have received from so many respectable members, in carrying on the business of this institution. By their exertions, I trust, ;t will be brought to such a slate, that from its establishment will be dated, not only the improvement and internal prosperity 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-alsembles, each of us will, I hope, bring some proof of his zeal for the cause, by the additional information we shall respectively furnish. He who augments the stores of useful knowledge already accumulated, whilst he secures to himself the most satisfactory sources of enjoyment, promotes at the fame time, in :he most effectual manner, the happinesses others.

Cti the use of Rice, by Themes Barnard, tfq, frea/urer to the b'ouMmo hospital.

IN the beginning of last summer, when every individual attention was directed to the. saving of flour, one of the first measures adopted 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 sl^iur. The flour-puddings for

each each day had consisted of i681b. of flour, 141b. of suet, and 14 gallons of milk, and cost 3I. zs. 3d. The rice-puddings, substituted in their place, were made of ailb. of rice, i61b. of raisins, and 14 gallons of milk, and cost il. as. zd. being not quite half the expence of the flour puddings. The 2lib. 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 since been increased to 241b.

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

To shew, however, that the increase of bulk, and weight is not merely, though partly, owkig to the railk, but chiefly to the nutritious quality of rice,—take a quarter ef 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, ensy the cookery, will, if eaten 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 Hour or bread. Observe, that it is only to the boiled pudding the egg ihould be added. Bice 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 3 quarters of a (pound of flour, s tea-cup full of yeast, a tea-cap full of milk, and a small tablespoon 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 at, and it will produce one pound fourteen ounces of very good white bread. The loaves ihould 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 dilh, 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 eff the stomach, as some other of the substitutes for wheat flour do; but is bracing and strengthening, an4 consequently very useful and proper for the laborious part of tbe conv.yuuity.

Sfrcificaim

Specification of the Patent granted to and the page of the ledger. Th«

Mr. Ed-ward Thomas Jones, of the ledger must be ruled with three.

City of Bristol, Accomptant ; for his four, five, or seven, columns on

Method or Plan for detesting Errors on each page, as may be most a

in Accounts of all kindt, (called the greeable, for receiving the amounts

Englijb System of Book-keeping,) of the different transactions entered

nvherthy Juch Accounts ixiill te kipt in the day-book; and the process

and adjusted in a much more regular for using these books, or making

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

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

said invention is described in man- of his account in the ledger, the ner following; that is to fay, the amount of the property he advan

Englisli 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 d.iy-book to have three colhmns 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

ces 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

column to receive the amount of or abatement you may allow, and

debit the cashier for the neat amount received; taking care in these entries to have nothing mysterious 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 are applicable to every transaction, and may be affixed to every entry. But, as a hurry of business will sometimes take place in

almost

the credits. There must also be, on each page of the day-book, four other columns ruled, two on the left side, pext the amount of the debits, and two on the right fide, next the amount of the credits, for receiving the letter or ir.ark 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 annesed to it as a mark of posting,

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