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BONN

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BOOK-KEEPING

finally papal legate of all Germany. He founded churches and convents, and, scattering English priests, monks and nuns throughout the land, established many of the bishoprics which still exist. While working among the Frisians, an armed band of heathen fell upon him and killed him, with the converts who were with him (755). His remains were buried in the abbey at Fulda, which he had founded, and where there is still shown a copy of the Gospels written by him, with a leaf stained by his blood.

Bonn, a city of Rhenish Prussia, lying on the left bank of the Rhine. It is chiefly famed for its university* This great institution has about 185 professors and lecturers and 3,275 students, a library of 250,000 volumes, a splendid laboratory, an art museum, an observatory, a botanic garden and various other valuable collections. There is also a celebrated agricultural academy. Among the famous professors of the university were the great historian Niebuhr and the philosopher Schlegel. Niebuhr, Bunsen and Schumann lie buried in the minster of Bonn, which is said to have been founded by the Empress Helena in 320; and near it is a monument to Beethoven. Population about 87,967-

Bonython, Sir John Langdon, editor and proprietor of the Adelaide Advertiser, was born in London, Oct. 15, 1848, and educated at the Brougham School in Adelaide. He is also the owner of the Adelaide Chronicle and the Evening Express. He holds many positions of distinction in connection with educational institutions and was elected as representative of the state of South Australia to the first parliament of the Commonwealth.

Book (Saxon hoc, meaning beech). In early times many different things were used as the materials of writing. The Babylonians and Assyrians preserved their writings either on papyrus, made of reeds, which grow in warm countries, or more commonly on brick clay, baked into square or cylindrical shapes. The Egyptians used papyrus (see PAPER) as early as 2000 B. C., and its use spread to Greece and Rome. It was rolled up on a stick, forming what is now called in Latin a volumen (roll), from which we get our word volume. One of these rolls has been found forty yards in length. Later on, carefully prepared skins or parchment became more common; while the Romans used a flat wooden board or sheet of metal covered with wax, upon which they scratched with a sharp pointed instrument called a stylus, In the middle ages, when books were written by hand on parchment and later on paper, four, five or six sheets were commonly used, folded in the middle, making twice as many leaves. When printing was introduced, the same plan was at first used, only one page being printed at a time. It later became common to print sev-

eral pages at once, the paper being folded and cut into pages afterward; the number of times it had to be folded showing the size the book was to be. Even to-day the same words are used to describe the size of a book; one where sheets are folded once down the middle, making two leaves, being called a folio; if the sheets are folded twice, making four leaves, it is called a quarto, etc. But as the size of the original sheet now varies considerably, these terms do not tell accurately the size of the book. Books vary in size from the Thumb Bible, which is a little larger than a postage stamp, to certain church books which are described as six feet high and four feet broad. Titles of books used to be very long, sometimes covering nearly the whole title-page; and the preface and dedication were formerly much more elaborate than now. Illustrations have been used in books for a long time. When books were written on parchment by hand, the ornamenting of the margins and the lettering were often very elaborate.

BOOK BINDING before the days of print-Ing and for a long time after was done by hand, the cover usually being made out of prepared skin and often ornamented with gold and jewels. At the present day books are usually sent to the binder as unfolded sheets of thirty-two pages each, the pages being already numbered. The folding is usually done by a machine, though sometimes by hand. One from each bundle of folded sheets is taken and they are laid together according to the number of the sheets, then pressed solidly together in a machine and sewed. After this the edges are cut and the book rounded on the back to make projections or joints to hold the cover firm. The cover has already been prepared by pasting a special kind of cloth over two pieces of pasteboard, keeping them as far apart as the width of the book, and by stamping the ornamental design on the outside. The outside paper of the book, together with the threads on which it is sewed, is then pasted to the inside of the covers and the book is put into a hydraulic press until it is dry. The binding of books in leather is a slightly different process.

Book= Keeping, a method of recording the transactions of business houses by a system which shall show with ease and exactness on inspection, the extent and soundness of the business done by a merchant, trading firm or corporate company engaged in business operations, while setting forth the extent of the resources and liabilities, losses or gains, together with the capital and stock in trade, of such merchant, firm or company doing business. In the case of partnership firms—and indeed the case of all—the necessity of keeping books of account and of having recourse to a system of book-keeping, either by Single or by Double Entry,