the plan will certainly prove abortive. But far be it from me, Mr. Urban, thus, in the aggregate, to condemn the well-meant defign of your correfpondent, without particularly pointing out its deficiencies, and the certain aufe of its failure.

Au infpection of Fumifugandus' diagram, as reprefented in fig. 8. will immediately point out its defects. Sup pofe the wind to blow from the Weft; confequently, as he obferves, the door marked Dwill be fhut, and that mark ed C will be opened to its fullest extent; but that the doors lettered A and B will be at reft in the pofition.drawn, is a manifest mistake; for as that marked A will catch the full current of air, and the fame wind will act toward the lofing that marked B, the confequence muft be, that A will be forced open, quite back, and by ftopping the wind will force it down the funnel of the chimney. Again, it might be remarked, fhould the wind veer to the N. W. nay, even to within one point of due North, it is impoffible the door A can fhut, but muft admit the whole current of air down the chimney; and likewife, it is too probable, that with the wind at N. W. and by N. the door D will be opened alfo; and the inftrument thereby form a complete funnel for carrying the air down the flue of the chimney.

Though I have thus abfolutely condemned the inftrument as recommended by your correfpondents, I do think it is capable of an improvement, fo 28 to make it fully anfwer the end defigned. Instead of the doors being hung by hinges at their fides, let them revolve on a pivot affixed at their centre, as in fig. 9. Though it is impoffible my plan can be clearly shown by an ichnography, I trust the two elevations will make it fufficiently apparent the doors are to be connected by rods, as in Olim Fumigabundus' plan, and be ing hung in the middle will require very little force to open or fhut them, as part of their upper furfaces will be fheltered from the wind by the bar which croffes the frame juft above their centres. With the wind at Weft, as in the foregoing fuppofition, the door on the Weft fide will be fhut clofe, that on the Eaft open to its full extent, and thofe at the North and South fides will hang as in fig. 10, and by prefenting their edges only to the wind, cannot prove any obftruction;

and fhould the wind vary, fo as to act on the furface of either of them, it muft immediately clofe. Again; fhould there not be a ftrength of wind fufficient to clofe any of the doors, the current of air, with this machine, can, not defcend the chimney, being admitted at the top of the inftrument only; but in fimilar circumstances with one on O. F.'s plan, it would have immediate accefs to the funnel, and probably increase, instead of curing the difeafe.

Trufting that no apology is neceffary for thefe free remarks, and the intend ed improvement, I remain, Yours, &c. T. MOT, F. S. M.

THE PROJECTOR. N° XLIV. NOTANDI funt tibi mores.

HOR. ART, POET.

IT has been remarked, that most of the great projects by which mankind have been benefited, were owing rather to accident than defign, a circumftance which the enemies of our art have fomewhat impertinently ad vanced, in order to leffen the credit of Projectors, and reprefent them as a fett of men who are more indebted to chance than to ability. I am willing to confefs, indeed, that in my own cafe, I am frequently indebted to what men call chance, for the topics of these my lucubrations; but I hope L may be allowed fome fmall fhare of merit in turning to advantage what in other hands might have remained entirely unproductive. Of this my prefent Paper will furnifh an inftance, for its birth and being were owing to an accidental vifit to an eminent merchant in the city, whofe fervant requesting me to fit down in the parlour until his mafter fhould be dreffed, I was under the neceffity of amufing a longer time than I at first wifhed, by looking into the gentleman's library. In this I happened to take up a Dictionary of Commerce, and there, under the article BOOK-KEEPING, found it stated, that, Book-keeping is the art by which mercantile tranfactions are first recorded in an accurate and authentic manner, and afterwards arranged in fuch a regular and fyftematic mode, as to enable the details and refult of all the tranfactions, jointly and feparately, to be àfcertained with eafe and accuracy." It was farther faid, that "The books of a merchant should contain

every particular relative to his tranfactions, and the fate of his affairs: they fhould show the profit or lofs on each particular tranfaction, as well as the general refult of the whole;" and the paffage concluded with the following panegyric upon the art of BooK KEEPing: "An art which accomplishes fo neceffary an object will certainly be allowed to be of the first importance to the mercantile world in general, and of course, muft engage their particular attention; for it may truly from experience be faid, that the property of a merchant or trader refis greatly on the regularity and correctness of his accounts; it is from fuch regularity he is enabled to afcertain how far the bufinefs he is engaged in is advantageous, at the fame time that it is an alliftant to his prudence in his various tranfactions; for, if a merchant cannot daily fee the fate of his feveral accounts, does he not expofe his credit aud. capital at a venture? and may it not be afferted, that from fuch negligence or inattention the first characters have been ruined ?" The Author afterwards proceeds to inftruct his readers in all the details of the art of Book-keeping, and explains the nature and ules of the feveral books to be kept; particularly the three principal ones, the Waste-book, Journal, and Ledger. But as these are matters with which, perhaps, most of my readers are better acquainted than myself, I fhall tranferibe no farther on the fubject; but as after my interview with the merchant it occupied my attention, I have built thereon a Project, which appears to me of great importance.

After confidering the wifdom, accuracy, and correctnefs, by which mercantile concerns are arranged, and that it is by means of this art of Book keeping that credit, reputation and opulence are acquired, and that the want of it implies danger, and moft frequently ends in bankruptcy; it occurred to me that much ifchief had arifen in the world from confining fuch a system of correctnefs and precition to one clafs of men, while others, to whom it might be eafily acceffible, were going on every day, and in various ways, to abfolute ruin for want of it. From fuch premifes I fhould have ill deferved the name of Projector, had I delayed a monent in recommending my prefent plan, which is fimly, that all claffes of men, how

ever diftinct in popular opinion, fhould borrow from each other what appears to be mutually advantageous. And pufhing this idea a little farther, it occured to me that one of the best Prójects ever devifed, would be to perfuade MEN of PLEASURE to ftudy the art of Book-keeping, as practifed by MEN of

BUSINESS.

That this Project was not fooner announced, and that it was referved for me to be its Author, are circumstances on which I might, perhaps, dilate with a prolixity tending to vanity, a thing very unbecoming in Projectors. I thall rather, therefore, wave for a moment the confideration of what may be due to myfelf on this occafion, and obferve, that perhaps in former times fuch a Project might be lefs neceffary. There is fome reafon to think that in former times pleafure was confidered by very few as bufinefs, and that the Men of pleafute in thefe days tranfacted fo little that the accuracy of books might not be neceffary to fupport their reputation, and that the few matters of the kind in which they were engaged might be fafely trufted to the memory. But in our days circumftances are confiderably altered; and as it is notorious that pleasure is not only followed as a diflinct and independent bufinefs, but is alfo become a bufinefs which has its

warm men" and its "bankrupts" as regularly and frequently as merchandife, I hope it will be at least allowed that my plan is well-timed; while the adoption of it will not allow of much longer delay without involving the affairs of pleafure in that moft terrible of all national profpects, a general stop

page.

Now, whoever confiders the advan tages derived to bufiuels from the art of Book-keeping, and which are fo well explained in the paffages 'I have above tranfcribed, muit fee at one glance, that the fame advantages might be enjoyed by perfons engaged in carrying on large concerns of pleasure. If it be from negligence or inattention that the first characters in trade Have been ruined, how much more obvious is it that negligence and inattention have been the ruin of the first characters in the beau monde ? Men, indeed, who deal only a little in articles of pleafure, who may be faid to go to the chandlers-fhops of amulement, but never embark on the high-change of fashion; they may avoid a failure, as

other

other poor adventurers in trade, by their infignificance; and of them it were as unreasonable to expect a regular fet of books, as from the itinerants who vend matches or toothpicks. But others who employ their whole lives and their whole capital in the purchafe and fale of articles of pleasure, and who mind no other earthly calling, who rifk thousands on a fingle fpeculation, and even trade with foreign nations for an exchange of commodities fuitable to the confumption of time, and the manufacture of that (pecies of happiness in which they profeffedly deal, it must be obvious that the frequent fioppages and bankruptcies among perfons of this clafs can be owing to nothing elfe than inaccuracy in their accounts, and particularly their neglect of making the proper entries in the Wafte-book.

It would, in truth, be trifling with the patience of my mercantile readers were I to enter minutely into this fubject, as they can fo eafily comprehend the whole advantages of my plan by merely transfering the bufinels of the counting-houfe to the parlour; and fuppofing that men of pleature kept their accounts with as much regularity as men of bufinefs. The fashionable world has, indeed, in fome branches of their trade, already adopted my plan; I have feen a publication called a "Racing Calendar," and of late, a little annual book is printed which, if I remember right, is called the Card Account." But in the "Racing Calendar" I fee no account of profit and lofs; and if that be neglected, every hop-keeper knows that a man may very foon fpeculate beyond his capital. As for the Card Bock," having had the honour of perufing two or three belonging to ladies of my acquaintance, Fam forry to obferve that the lines Amount per month," and "A mount at the end of the year," are invariably left blank, fo that all the advantages of calculation are configned in memory, which, I am confidently affured, never concerns itself in fuch dry matters.

་

With all the refpect, therefore, due to hories and cards, it is evident that my plan is nothing, if it be not extended to every article in which the pleafurable world deals, and that a complete fet of books ought to be provided, in which entries fhould be regularly made of the article itfelf, its real value, and the amount of profit and lofs upon

it. It is wonderful how much damage is done to the reputation of a great houfe, by neglecting fuch items. In particular, we often find, that they are quite unprepared to answer any fudden demand made upon them. They are totally unable to fufiain any fudden lofs; and as unable, fometimes, of laying hold of any fudden advantage which may prefent itfelf. Thus, it was remarked, at the conclufion of the last war, when the Continent became open, and the trade of pleasure, long interrupted by battles and bloodshed, began to lift its head, very few houfes were in a condition to vifit their old connexions in France; and fome found it neceffary to take fuch a long time in fitting out for the continental market, that a new war was declared before they w were ready. This is miferable work, and can never raife any houfe to a great eminence in the line of pleasure, The continental trade has ever been confidered as the most honourable and extentive; but thofe whofe capital is infufficient, through neglect or other wife, are obliged, as we frequently fee, to put up with the inferior coafting trade carried on during the Summer months, in Kent and Suffex.

It is well known that in trade, partnerfhip accounts, although for that reafon the most important, are yet the most complex. What confufion then muft prevail in a houfe of pleasure where no fuch accounts are preferved, where there is neither Wafie-book, Journal, nor Ledger, where bills are not duly entered, and the days of payment forefeen! In that fpecies of partnerfhip which is ufually called matri mony, we every day hear of the mifchief occafioned by fuch neglect. The two principal partners, inftead of trading in a common flock, engage in feparate concerns unknown to each other, and owing to the, want of regular books, unknown almost to them felves. This, furely, is not conducting bufinefs in a bufinefs-like manner, and it is to this abfurdity that we owe what our ancestors appear to have been very little acquainted with, frequent diffo lutions of partnership, firft, fometimes at Guildhall, and fometimes at Wellminßter-hall, and afterwards in a certain great affembly, where the commiffioners are remarkably ftrict in examining the friends of the bankrupt as well as the folvent partner. Now, although thefe diffolutions are occa

fioned