MERCANTILE MISCELLANIES. NEW YORK MERCANTILE LIBRARY ASSOCIATION. Below we present the prospectus of the lectures to be delivered before the Association the ensuing season, commencing on the 1st of November, and concluding on the 24th of March next. We congratulate the members on the rich intellectual treat in store for them The subjects are judiciously selected, and will be treated in a masterly manner by the able men to whom the duty is entrusted. It will be seen that the list comprises some of our best scholars and professional gentlemen. We entertain so high a respect for the worth and abilities of the whole, that we cannot take a single exception to them. They form a bright galaxy, such as is seldom presented to the lovers of science and literature. Much credit is due to the president and directors for their liberality and judgment in securing the services of so many eminent literary gentlemen, who by their talents and the great diversity of subjects cannot fail to make this the most interesting course that has ever been given. It is truly gratifying to witness the continued exertions of this meritorious institution, in constantly affording additional sources of improvement to its members, now, we believe, exceeding 5000 in number. First Course. Introductory Lecture, Friday, November 1st, 1839, by Professor Denison Olmsted. On the Atmosphere and its Phenomena, ten Lectures, by Professor Denison Olmsted. 1. Moral Influence of the Literature of the last and present Centuries-2. On the Battle of Bunker Hill, two Lectures, by the Hon. Alexander H. Everett. On the Moral Philosophy of Human Life, two Lectures, by Orville Dewey, D. D. On the Accordance of Geology with the Mosaic Record of the "Six Days," one Lecture, by the Rev. Thomas C. Levins. On the Constitution of the United States, two Lectures, by the Hon. Benjamin F. Butler. On Schiller, six Lectures, by the Rev. Charles Follen. On Transcendentalism, one Lecture, by the Rev. Henry W. Bellows. Second Course. Introductory Lecture, Monday, Jan. 20th, 1840, by Charles Constantine Pise, D. D. On the Principles of Credit, one Lecture, by C. Francis Adams, Esq. On Music, two Lectures, by Samuel Ward, Jr. Esq. On Henry Grattan, two Lectures, by the Rev. Thomas C. Levins. On the Chemistry of Nature, ten Lectures, by John Torrey, M. D. On Education, two Lectures, by the Hon. Horace Mann. On the Philosophy of History, three Lectures, by Ralph Waldo Emerson. On Meteoric Stones, two Lectures, by Professor Silliman. 1. Life and Writings of Dante-2. Life and Writings of Chaucer, three Lectures, by Professor Henry W. Longfellow. NINETEENTH ANNIVERSARY OF THE BOSTON MERCANTILE LIBRARY ASSOCIATION. This old and valuable Institution, whose merits are well known, and whose influence has been long and widely exerted, celebrated its 19th anniversary on the evening of the 30th of September, by an address from the Hon. Rufus Choate, and a poem by a member of the society. Of the address it will be no mean praise to say, it was every way worthy to follow the eloquent and beautiful performance of Governor Everett, who officiated as orator last year. Of the manner and matter of that address, criticism throughout the country has placed them, beyond a doubt, amongst the highest efforts of genius, and we are happy to say Mr. Choate's production will not suffer by comparison with that splendid effort. A crowded and brilliant audience filled the hall to the very ceiling, long before the exercises commenced, and throughout the whole evening the interest did not flag for a moment. It is with deep regret we notice, that it is Mr. Choates' invariable rule to decline all invitations of publication. We hoped to have seen in print the patriotic and thrilling words which electrified that numerous assembly, confident that the community at large would appreciate and profit by the admirable sentiments which they conveyed. We do not remember ever to have heard this gentleman to more advantage. As an orator, he is certainly unsurpassed in the country; and as a bold and vigorous writer, there are few if any superior minds in New England. The themes which he chose for the occa sion, were those which no other individual could handle with greater effect and energy. The peculiar duty of the merchant to his country,-his influence in time of peace and war, was the groundwork of that glorious chain of thought, which the orator poured forth with surpassing skill and power. No one engaged in mercantile pursuits, could have listened to this address without imbibing a pure lesson of patriotism, and rejoicing in the lot to which providence had cast him. The burning words of this eloquent son of Massachusetts, will live long in the memories of that youthful band, who came up to gather lessons of wisdom and strength for the daily business and warfare of life. The poem which followed the address, was a neat and appropriate offering from one of the gentlemen who composed the society. It was well delivered, and elicited frequent applause. Allusions to many of the exciting topics of the day, were happily made, and received with great good nature by the audience. The annual election for the choice of officers of the association occurred on the 2d instant. Mr. Atkins, who has long presided over the interests of the Institution with so much zeal and prudence, declined a re-election. A committee was chosen from the members to offer him sincere thanks, for the faithful and impartial manner in which he . had performed the duties of his situation. He leaves the presidential chair with the good wishes of all. Many of the directors, who had been in office sometime, also declined serving another season. The following list was chosen for the ensuing year. If this institution continues to advance as rapidly as it has done for the last few years, it will be second to none of its kind in the country. New rooms are greatly needed, on the plan of those in Clinton Hall, and it is confidently hoped, that ere long, the merchants of Boston will place at the disposal of this praiseworthy society, a suitable building for their fast increasing library. Members are constantly joining, and larger accommodations are loudly called for. F. MERCANTILE LIBRARY COMPANY OF PHILADELPHIA. This society, we are glad to learn, have resolved to have a course of lectures during the ensuing winter. The hours of leisure that even the most sedulous votary of business necessarily finds, are golden hours, if consecrated by the charms of the Library, or the instruction of the lecture room; and in the series of lectures to be undertaken by the Mercantile Library Company, much advantage may justly be anticipated. The introductory lecture will be delivered on the first Friday evening in the present month, by the Hon. John Sergeant, to be followed on each successive Friday evening, by the following gentlemen: Hon. Saml. L. Southard, Hon. Judge Conrad. David P. Brown, Esq. James S. Smith, Esq. J. R. Chandler, Esq. YOUNG MENS' INSTITUTE OF HARTFORD, CONN. We are pleased to find by the first annual report of this young and vigorous institution, established for the moral and intellectual improvement of its members, that it is in a very prosperous condition. The number of volumes in the Institute already exceeds 5,600. A reading room has been attached to the library, and several gentlemen of eminent abilities have been engaged to deliver a course of lectures the ensuing season. The success of this and similar institutions throughout the country, established and supported by our young men, must be highly gratifying to the patriot and philanthropist, affording evidence, as it does, that the vain and frivolous pleasures of youth are giving place to higher and more rational enjoyments. The following are the names of the officers of the Institute: Henry Barnard, President; George G. Spencer and Wm. M. Durand, Vice Presidents; Wm. N. Matson and G. F. Davis, Secretaries; Erastus Collins, Treasurer; J. S. Morgan, J. D. Willard, E. W. Coleman, A. Storrs, and Alfred Gill, Directors. BOOK-KEEPING. The Science of Double Entry Book-keeping simplified, arranged, and methodized, explained by definite rules, and illustrated by entries classed in a manner entirely different from any work ever before offered to the public; also, containing a Key, explaining the manner of journalizing, and the nature of the business transaction of each of the Daybook entries, together with Practical Forms for keeping books, as circumstances may direct, in different commercial houses; Public Lectures, &c., &c. By J. C. COLT, Accountant. Fourth Edition. New York: William Jackson, and Robinson & Franklin. In a commercial community like ours, the scientific mode of keeping accounts is a study of surpassing interest. For many years it has attracted attention commensurate with its importance. At the present moment, when our mercantile concernments are so widely extended, and when consequently the qualifications for success must so far exceed those formerly demanded, the mysteries of Book-keeping have excited such increased notice, that the press swarms with commentators. Nearly all these profess to have discovered some royal road to the science, which makes the last adventurer always represent himself as a little better than any who has gone before him. The work now upon our table puts forth no pretensions of this nature. It parades no new and talismanic plan, which is to cast all others into oblivion, and create accountants by a charm. The author supposes that the primary principles of the science have been long thoroughly established. He confines himself, therefore, to making these understood. But he has observed that in practice these principles assume very different forms, sometimes varying to a degree which would lead a superficial observer to deny them a common parentage. Mr. Colt shows that the genus is the same, although the species differ. Here is his originality; and the scheme he has hit upon is not only intelligent, but philosophical. Far different is the course usually pursued. All previous authors on the subject — at least all those with whose works we are familiar-suppose the book-keeper at his counting-house desk, noting each entry as it might occur by chance in business, when at one moment a chest of tea is sold, at another a ship to be freighted for the Indies; when, next, goods are received on commission, afterwards a consignment is made to Europe, and then a speculation is adventured on in the stocks. Now, all these are good business-like entries, no doubt; but each belong to different, very different classes. To fling them together in this heterogene manner, only confuses the uninstructed, who requires in the outset to be impressed with that well weighed order, that spirit of classification, which has earned for Book-keeping its title of a science. How does Mr. Colt get over this? We will try to show. He considers, as we have before stated, that the fundamental principles of Book-keeping are immutable, but that in practice they express themselves in five different forms. He first explains the unalterable basis of the science; he then carries the learner through each of the five varieties it assumes in practice. In his illustrations he exhibits every possible shape of entry, and with such clearness and simplicity as to render all of them perfectly comprehensible even to a child. The five different forms of which we have spoken, are classed as follows: The first class illustrates a regular running merchandise account, or such entries as arise in a store where goods are regularly bought and sold. The second confines itself to those entries and accounts proceeding from the purchase and sale of stocks, real estate, and general agencies for such purposes. The third illustrates such entries and accounts as are common to a house receiving goods to sell on commission, or doing a commission business. The fourth exhibits those entries and accounts which arise from consigning goods to be sold on commission, singly and in partnership. The fifth is limited to single and joint speculations. When we stated that the illustrations of these five classes include every description of entry which can arise in business, we should have added, that in addition to such as are appropriate to each respective class, some may occasionally occur which cannot dis |