Detinue. Where goods belonging to one person are in the possession of another, and he unlawfully detains them when required to return them, the true owner is entitled to sue for the return of the goods and for damages for their detention. The goods may have come lawfully into the defendant's possession: it is their unlawful detention by him that gives rise to this particular remedy. Thus, if A hires or borrows from B a bicycle for a week or a month, and at the expiration of that period refuses or fails to return it, B can sue A and require the return of the article. This form of action, which is called "an action of detinue," is only available where the article demanded can be ascertained and identified with certainty. If I lend a man anything that from its nature it is impossible to distinguish from other things of the same kind, I can only recover its value with any damages for the loss of the use of it. Sometimes judgment is given in the alternative, the defendant being ordered to pay a specified sum in satisfaction of the plaintiff's claim, reducible to a smaller specified sum in the event of his returning the article claimed within a period fixed by the judgment.

(To be continued. Commenced in No. 1.)

18. Purchased materials from sundry creditors

Sold materials for cash ..

,, 19.-Paid wages

"

:::

20.-Received instalments, 234

Ditto Ditto

22.- -Contract 234, materials Ditto 237 ditto

Ditto

240 ditto

Paid sundry creditors

Accepted drafts, ditto

24. Stamps, postages, etc., p.c. 27.-Paid wages

29. Ditto office salaries

125

306 O 214 O

1420 1715

12 10

719

627

425

66

550 O O Wood.. 600 O O Open ledger accounts with the above balances. From the 1st to 31st December the following transactions took place. Make the necessary entries in journal, cash book, and ledger, and bring out final accounts at the last-named date. Depreciation on fixed plant 5 %, and on loose plant 10 % on values as at 31st December to be allowed. Rent, rates, etc., for the month estimated at £150. A sum equal to 10% on the amounts expended on the open contracts to be taken to credit of Profit and Loss Account. Value of stock 31st December, £2,450. All receipts and payments, except petty cash, through the Bank. Profits or losses divided equally:

General wages

(The answer to the above paper will appear in our next issue.)

EDUCATIONAL APPOINTMENT.

Mr Joseph Howarth, assistant clerk for Elementary Education to the Stretford Education Authority, has been appointed clerk to the Administrative Committee of the Cheshire County Council for the Districts of Altrincham, Bowdon, and Hale. Mr Howarth has had a wide experience in educational matters, both in day and evening schools. He has been principal teacher of typewriting at the Trafford Road Commercial Evening School, Salford, for a number of years, and has obtained excellent results. He is the author of "Questions and Answers in Business Routine, etc.," and also of "Typewriting Tests." Mr Howarth was formerly a clerk in the offices of the Salford School Board. At a meeting on 25th Sept. of the Stretford Education Committee the Chairman, in announcing the resignation of Mr Howarth, said that he was sure they were all very sorry Mr Howarth was leaving them, But they were glad he had received such a responsible appointment elsewhere. He had been of great assistance to them in the initial stages of the work of the Committee. They could not have had a gentleman who worked better. He moved that the resignation be accepted, and that a grant of £10 be made to Mr Howarth for the extra work that had devolved upon him during the establishment of the Council's Education Scheme. The resolution was unanimously adopted.

PRIZE COMPETITION RESULT.

Eastwood in connection with the Blackburn Technical

ANNUAL CONFERENCE AT LIVERPOOL. The annual conference of the Incorporated Phonographic Society was held at the Hotel St George, Liverpool, on 26th September, when there was a very large attendance of fellows and members. The conference was welcomed by the Right Hon. the Lord Mayor of Liverpool (Councillor W. Watson Rutherford, M.P.), Sir Edward Russell, Editor of the Liverpool Post, and the Council of the Society.

The LORD MAYOR, in his opening address, observed that Phonography had now become practically world-wide, and it was most important that it should be so.

Our report of the Conference will appear in our next issue. Excellent reports of the proceedings appeared in the Liverpool Post and Liverpool Courier of Monday, 28th September.

COUNCIL MEETING.

A Council meeting of the Incorporated Phonographic Society was held on 22nd Sept. at Mr Reed's offices, 37 Cursitor street, Chancery lane, London.

The members present were Mr Catley (in the chair), Miss Washbourne, Messrs Abbey, Colebourn, Holmes, Lambert, and Sharpe. The General Secretary (Mr H. W. Harris) was in attendance.

Election of Fellows.-The Council elected the undermentioned as Fellows of the Society :

LONDON (G.S.).

Latto D., 66 Queen street, Edinburgh

Mears J. D., 33 Poole road, Cassland road, S. Hackney, London, N.E. Walker Miss H. S., 17) Wellington street, Dundee

LONDON (T.S.).

Brown H. E., 87 Hambalt road, Clapham park, London, S.W.
Bygott J., 12 Ivy gardens, Crouch hill, London, N.
Hamilton Rev. T., M.A., Market street, Ely, Cambs.
Lawrance W. C., 4 Fairbank street, East road, London, N.
Macara D., c/o Mrs Glass, 2 Brunton place, Edinburgh
Mouncher A. E., 26 Holdenby road, Brockley, London, S.E.
O'Farrell Br. S., St Patrick's Monastery, Mallow, co. Cork
Philipson J., Fellside, Stocksfield, Newcastle-on-Tyne
Rigden E. J., 40 Longhurst road, Lewisham, London, S.E.
Row M. Sreenivasa, 6 Alangatha Pillay street, Triplicane, Madras
Tuck W. F., 188 Lordship lane, East Dulwich, London, S.E.
Young A. W., 136 Gallowgate, Glasgow

MIDLAND.

Davis Miss A. E., 19 Old Town, Stratford-on-Avon

Glover G. R., 65 Marshall street, West Smethwick, Birmingham

NEW SOUTH WALES.

Fellows G., The Gunyah, Milner street, Mosmans, Sydney, N.S.W.

New District-General Section.-An application for the formation of a new District of the General Section of the Society in Queensland was favourably received by the Council, subject to the necessary formalities being in order.

Medals. A suggestion to grant medals to successful candidates in the Society's speed examinations at 200 words per minute and upwards was referred to the new Council for consideration.

Financial-A number of accounts were passed for payment. Fellowship-Typists' Section. -The Council approved of the following regulations applicable to candidates for election to the Fellowship of the Society's Typists' Section :

Candidates for Fellowship must hold one of the following qualifications in typewriting (1) Teacher's Diploma, Typists' Section; (2) I.P.S. Shorthand Typist's Clerk's Senior Certificate; (3) I.P.S. Typist's Senior Certificate; (4) Society of Arts First-class Certificate; (5) London Chamber of Commerce Senior Certificate, with distinction."

All candidates must be not less than 21 years of age. Teachers must have had three years' experience as such; other candidates must be actively engaged in their profession at the time of application.

All candidates under sections 2 to 5 must, in addition, furnish further proots of fitness.

SHORTHAND IN BLACKBURN.

An interesting gathering was held in the Parish Church Schools on 16th Sept., when Mr E. Cooper, J.P., distributed the awards to the successful students, who have been attending the shorthand classes held by Messrs Mellor and

session. Mr Mellor, in presenting the annual report, announced that no less than 160 certificates had been gained by students during the past year in public examinations. The number of students on the register at the Technical School was the largest on record, and the examination results were very gratifying Regarding the work at the Parish Church School, it was satisfactory to record an increase in the number of students attending, especially during the summer session. At the Technical School alone no less than 7,516 attendances were registered, while at the Parish School 3,000 attendances were made. A large number of book and other prizes and certificates were distributed, and in the course of an address Mr Cooper said he had always looked upon these special classes as forming a very important part of the educational machinery of the town. He could not speak too highly of the advantage shorthand was to him in his earlier days. Their mental equipment would be all the more complete if they were able to write shorthand. In ordinary commercial life shorthand was an extremely useful thing. There was a great advantage in the study of the art that they did not get in other studies. The young man or young woman who acquired a good knowledge of shorthand got hold of something which was equivalent to another language besides his own. The study of shorthand increased the necessity for very quick perception in the reproduction of the phonetic signs. That knowledge was the best which was the quickest brought to the front, and that was more noticeable in the study of shorthand than in any other study. It was a very good training for the memory.

CLARK'S COLLEGE.

An interesting but by no means unimportant point in connection with the excellent results attained by Clark's Cominercial College students at the recent Society of Arts examinations, is the rapidity with which the distinctions were achieved. Miss L. E. Silvester, who secured a firstclass certificate in shorthand, mastered the system, attained a speed of 150 words per minute, and obtained a situation through the medium of the Employment Department, within eleven months of joining the College. Miss E. M. Hale, who also secured a first-class certificate in shorthand, obtained a second-class certificate last year after only six months' study. Miss Gravenor and Mr Hay passed firstclass in book-keeping after only ten weeks' preparation at the College. Miss E. R. Rider received her first lesson at the College on 5th July last, and at the time of writing had attained a speed of 60 words per minute. The day and evening classes are now in full swing, and prospectus and full particulars may be had on application to the Head of the Commercial Section, Clark's College, 1, 2, and 3 Chancery lane, London, W.C.

FOREIGN COMMERCIAL EXERCISES.

GERMAN. 105.

TÜRKISCHE FINANZEN. *

Um diesen Betrag zu erhalten, müsste jedoch die Regierung durch 41 Jahre eine Leistung3 von 390,000 türkischen Pfunden jährlich übernehmen während mit diesem Betrage die 5proc. Zollschuld binnen 22 Jahren getilgt1 erschiene, so dass die Regierung durch 19 Jahre einen Verlust von 390,000 türkischen Pfunden jährlich oder im Ganzen von 7.410,000 türkischen Pfunden erleiden würde, falls sie in die Convertirung einwilligt, durch die sie runds 1,000,000 türkische Pfund gewänne. Sie würde demnach den siebenfachen Preis für diesen Gewinn zahlen. Auf Grund eines 4proc. Zinsfusses10 und einer proc. Amortisation würde die gleiche Jahresleistung von 390,000 türkischen Pfunden einen AnThe first portion of this article appeared on 19th Sept.

11

ehens-Nominalbetrag von 8,666,500 türkischen Pfunden ergeben, welcher zum Course von 80 einen Betrag von 6,934,000 türkischen Pfunden einbrächte. 12 Werden hiervon die im Umlaufis befindlichen 5,144,000 türkischen Pfunde der bestehenden Zollschuld abgezogen,14 so ergiebt 15 sich ein Gewinn von 1,790,000 türkischen Pfunden für die türkische Regierung. Die jährlichen Interessen von 390,000 türkischen Pfunden müssen dann durch 56 Jahre anstatt durch 22 Jahre, also um 34 Jahre länger geleistet 16 werden. Um sonach1 den obengenannten Betrag von rund_1,800,000 türkischen Pfunden zu erhalten, müsste die Regierung 390,000 türk, Pfunde durch 34 Jahre länger als bisher, 18 d. i. zusammen 13,260,000 türkische Pfunde zahlen, sonach abermals 19 das Siebenfache des erhaltenen Betrages. Im Gutachten wird ferner darauf hingewiesen, dass die Ottomanbank noch 280,000 türk. Pfunde für die Amortisirung der Zollschuld zurück behalten hat, die seit zwei Jahren nicht ausgeführt worden ist. Das Gutachten gelangt zum Schluss dass die Convertirung der Zollschuld erst nach Vereinheitlichung 23 der Serienschuld zu erfolgen24 hätte, weil dann die neuen Obligationen zu einem höheren Course als zu 90 begeben25 werden könnten. Jeder Cours unter 90 schade dem Credit der Regierung.-Der Kapitalist.

20

I amount; 2 maintain the receipt of; 3 yield; 4 extinguished, cancelled; 5 suffer, undergo; 6 in case; 7 disagrees with, declines to accept; 8 about; 9 sevenfold; 10 rate of interest; I give up, surrender; 12 would bring in, would yield; 13 circulation; 14 deducted, withdrawn; 15, 15 results, comes into existence; 16 provided for payment; 17 accordingly; 18 up to the present, hitherto; 19 once more, again; 20, 20 indicate the fact; 21 brought out, issued ; 22..22 arrives at the conclusion; 23 unification; 24 follow, come after; 25 given out, issued; 26 does harm to.

ENGLISH VERSION OF LAST WEEK'S EXERCISE. FRENCH. 104.

FODDER AND STRAW.

Our market this morning was still fairly liberally supplied, but as there were a good many buyers present, business was fairly active, prices being firmly maintained, even for straw, which formed, however, nearly the whole of the stock for disposal.

The total of the supplies that came to market included 420 waggon-loads, which we proceed to arrange numerically in the following manner; ninety were loaded with straw of all varieties, and thirty with fodder, of which fifteen contained hay.

In straw generally, not only did prices maintain their level, but they tended even to rise still higher, and to day we noted a small increase in the price of certain choice loads.

Fodder also had a general aspect of firmness, and, if the rainy weather should continue, we shall have to look out for a rise.

In choice old hay business is not so brisk, but there is no change in prices. New hay, though not very plentiful as yet, sells with difficulty, only 35 to 40 frs. being offered for it. Oat straw sells more easily. For choice qualities 31 frs. are with difficulty obtained, and it was necessary to make concessions as far as 30 frs., sometimes even 28 frs. There are no sellers of fine old lucerne below 52 frs, and some sellers are even asking 54 frs. for it, by reason of the absence of this special quality.

Barley straw was very scarce, and was held back for later delivery at a relatively higher price. Very good sorts were held for prices in the neighbourhood of from 36 to 38.

The sale of later growths continues to be good. At Paris the prices ruling vary from 42 to 50.

Wheat straw sold better to-day. Choice loads, in fact, obtained from 33 to 34 frs, while good medium qualities were worth from 28 to 32 frs. Second-rate qualities receded to between 25 and 28 frs.-L'Echo du Commerce.

PRIZE DISTRIBUTION AT GLASGOW.

The annual distribution of gold medals and certificates gained by the pupils of Hendry's Glasgow Business College, took place recently in the Renwick Halls, 25 Cumberland street. There was a large attendance of pupils and friends. Sir John Shearer occupied the chair, and was supported on the platform by Provost Wilson, Councillors W. Martin, Montgomery, and Campbell, Rev. W. Dunlop, and Mr J. P. Horn. The Chairman in his opening address said that they all knew Mr Hendry as an enthusiastic educator, in fact his name was a household word in thousands of homes in the city in connection with the subjects for which h's college was famous. In every department of life we were met with demand for excellence in training, and from the College results he was satisfied that pupils enrolled under its auspices could not be other than satisfactorily trained. He knew of cases in which young ladies and gentlemen were engaged in important appointments gained through the instrumentality of Mr Hendry. This year the College had surpassed its former successes by securing 138 certificates for shorthand, typewriting, and book-keeping and commercial arithmetic, 29 of these being first-class. Provost Wilson, in proposing success to the College, referred to the development of the institution. The departments had broadened, and from simply shorthand tuition other departments had now been added and the College was a centre for instruction in all that pertained to business and professional life. Concurrently with the demand for business preparation came a demand for higher training in professional subjects, and the College was now staffed with eminent professors and native teachers of foreign tongues. During the evening various gold medals won by the pupils were presented, and it was announced that next year a new medal would be offered for competition. This medal will be known as the " Lady Primrose medal, and will be given by the donor of the "Sir Samuel Chisholm" medal. A most successful concert followed.

HANLEY SHORTHAND AND TYPEWRITING INSTITUTE.

The annual gathering and prize distribution of the Hanley Shorthand and Typewriting Institute (Basher's Commercial School) was held on 22nd Sept. at the Temperance Hall. The chair was taken by Mr F. Bennett (solicitor), who spoke of the commercial value of shorthand and typewriting. Mr C. Broxap (manager of the Law Accident Insurance Company) gave a very interesting address. He said that he considered typewriting, shorthand, and other commercial subjects were of the greatest importance to the young; and mentioned that they had opened up some splendid positions to females. He spoke very highly of the work done by the Institute, and as he had employed some of the students he could speak from experience as to their ability, and expressed himself as being entirely satisfied with them, while he complimented Mr Basher on his method of teaching. Mr Basher's Institute offered the public every advantage for a thorough business training in commercial subjects. Mr A. H. Smith (head master of the Wellington School) said he was pleased to find so many of the students had gained such splendid prizes and certificates, and he hoped it would nerve them to even greater proficiency in the various subjects they took. He strongly recommended the Institute to all who wanted a good business training. Numerous certificates and prizes were then distributed. A concert followed. The attendance numbered about 250.

INDIAN POSTAL STATISTICS.-An Indian postal return recently published shows that during the year ending 31st March the number of letters carried rose from 248,000,000 to 254,000,000, and the number of post cards from 236,000,000 to 253,000,000. The total number of articles of all sorts carried by the Post Office increased from 559,000,000 to 589,000,000.

LITERARY NOTES & GLEANINGS.

is

The publication of Mr John Morley's keenly anticipated "Life of W. E. Gladstone promised by Messrs Macmillan for the 9th of October, in three handsome illustrated volumes, price 42s. net. This work will be the second great political biography which this distinguished writer has produced. The curious coincidence may be noted that Mr Morley's well-known "Life of Richard Cobden " was published in 1881 (sixteen years after Cobden's death), which was the year in which his great political opponent, the Earl of Beaconsfield, died. Now the "Life of Gladstone" makes its appearance five years after the statesman's death, and in the year which has witnessed the passing away of the leading political opponent of his last administration, the Marquis of Salisbury. Though so long a period has elapsed since his death, we are still waiting for the authoritative biography of the Earl of Beaconsfield. With a tender regard for the political reputations of the living, it rarely happens that a dead statesman's own generation is provided with a thoroughly full and candid story of his life so soon after his death as in the case of Mr Gladstone. But, although this may deprive the biography of a certain piquancy, it is obvious that what may be told of the long and distinguished public career of Mr Gladstone-extending from 1832 to 1894-with perfect fulness and frankness, is very considerable indeed, and it can be safely anticipated that no addition to political history of similar importance has been made within recent years. The "Life of Cobden" was practically the story of the AntiCorn Law League, and of the agitation for the removal of the taxes on corn, and even Mr Morley's literary skill failed to make the great free trader's life story attractive reading. But Mr Gladstone championed so many causes, and he had so many useful pursuits, that he interested his fellow-countrymen in a hundred ways apart from his statesmanship and politics. His biography, therefore, will undoubtedly prove one of the most universally read of the books of the year.

A new and revised edition of "How to Decipher and Study Old Documents," by Mrs John Hauteville Cope (née E. C. Thoytes) is announced to be published by Mr Elliot Stock immediately. It will be illustrated, and will have an introduction by Mr C. Trice Martin, of the Record Office. The first edition of the work was published in 1893.

"

The first four volumes of the collected edition of Sir Arthur Conan Doyle's works have just appeared. These are "The White Company,' Micah Clarke," The Refugees," and "Rodney Stone." It has always been the author's ambition, as he confesses in a preface, to have a collected edition of his own works; and nothing could be more excellent than the style in which the project has been carried out. The volumes are, in fact, perfect in production. Each book has two photogravure illustrations. The text has undergone some alteration and correction, and is now left in its final condition, some notes being added in the case of the historical romances. There will be twelve of the volumes in all, at the price of 6s. (net) each; and not more than a thousand sets will be published.

Your name has been given to us as buyers of large quantities of fruit, and we therefore take the liberty of bringing the name of our company before you in the hope that we may be able to do some business with your firm. As merchants of all kinds of English and foreign fruits we are able to do a large business, and are capable of handling quantities of fruit, including apples, pears, peaches, bananas, tomatoes, melons. We make a speciality of English and Guernsey tomatoes and grapes, best colmars and muscats. If you are open to buy from us we could send you two or three consignments a week, according to your requirements. It also occurs to us that perhaps you would be willing to sell for us on commission, rendering Account Sales of your transactions. If so, we should be

very pleased for you to do this, you to render Account Sales at the close of each market day, which we believe in your district would be Tuesday, Thursday and Friday. Our usual terms to others who do business with us on these lines are 3 per cent, monthly a/c., and we should be willing to offer you these terms. We shall be very pleased to hear from you at your early convenience saying if we may have the pleasure of sending you a trial consignment. Ve can refer you, if desired, to clients in your neighbourhood. Awaiting your reply,

Yours faithfully,

The new edition of "Cassell's Encyclopædic Dictionary," now appearing in sixpenny weekly parts, has reached us as far as part 47. For scholarly excellence and completeness of information about the words of the language, comprised in volumes of handy size issued at a popular price, the Encyclopædic" is unrivalled, but its illustrations also form a feature of most conspicuous merit. In the parts before us we have superb coloured pictures of "Totem Poles," "Lepidoptera," "Lizards," and "Majolica Ware." In the supplementary vocabulary two words of interest to our readers are included. One is the word typer, which, although it figured in the literary papers about three years ago, is rightly dismissed with the remark: "It did not come into general use.' The other word, typist, defined as "a person who uses a typewriter," is, on the whole, making progress in the language, but nobody apparently cares for the suggested feminine form typiste, and it does not find a place in the Dictionary.

"

Mountaineering in Britain," by Dr Inglis Clark, is continued in the last number of Vim, and the article embodies a large amount of very valuable information concerning this health-giving pursuit. A second doctor-Dr C. Stamford Read-discusses "Mental Work and Physical Exercise," and yet a third, Dr Oldfield, is represented by "Esthetics in Diet." But laymen are also well represented, with papers ranging from useful contributions about the peaceful pursuits of swimming and walking, to "the deadly knock-out blow."

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Not far from a royal castle there was long ago a big wood, in which were all kinds of wild beasts. The king once sent a man to the forest to hunt and kill a stag, but the man was not seen or heard of from that day. The king supposed that he had met with some accident, and so he sent two other men to find him. But they did not come back either. On this he sent a lot of troops into the wood, telling them to go and search it in every part, and not to give up until they had found the missing men.

But, strange to say, none of the troops came back, and none of the dogs which went with them were ever seen again. When this became known, nobody would go to the wood or even go near it, and there seemed to be no living thing in it, except a stag or hart, which from time to time fled through the trees.