HP N538 CIRCULAR AND CATALOGUE BRYANT & STRATTON'S MERCANTILE COLLEGES LOCATED AT NEW-YORK CITY; PHILADELPPIIA, PA. ; BUFFALO, N. Y. ; DETROIT, MICH. ; ALBANY, N. Y. ; CLEVELAND, 0.; CfflCAGO, ILL. -♦-•-♦ NEW-YORK CITY Cooper Institute, Astor Place. rillLADELPIIIA, PA. Corner of Ith and Chestiiv.t Streets. BUFFALO, N. Y. Corner of Main and Seneca Streets. DETROIT, MICH. No. 70 Woodward Avenue, ALB.iNY, N. Y. 410 and 448 Broadway. CLEVELAND, 0. Corner of Seneca and Superior Streelt CHICAGO, ILL. Larmon Block, cor. Clark and Washington-Sis, NEW-YORK: OFFICE OF THE AMERICAN MERCHANT, 18 AND 19 COOPER INSTITUTE. 1859. General Information. Bring in the daily receipt of numerous " letters of inquiry," we give the foUowing iaformation, iu brief, in anticipation of future interrogatories : Time or Commencemknt. — Students can oomincnce at any time, as there are no vaca- tions. Each pupil receives individual instruction. Two evils are thus avoided : no person will be drawn along by a class faster than he can comprehend fully the subject matter of what he is going over, neither will he bo retarded by a class that can not progress as rapidly as himself. Tkums, etc. — Tuition, payable in advance, by purchase of scholarship, $10, for the full course. Stationery will cost from $5 to $10, according to quality of articles used. Board, with room, can readily be obtained in good private families, by appli- cation at the college rooms, at from $2.50 to $3.50 per week. Tho total expense, therefore, for ten weeks, which is rather more than the average time, need not exceed $S0. Full Course. — Persons having paid their tuition once, by purchase of scholar- ship, may attend either of the colleges as long as they please, having the privilege of completing the course at their option. They may, also, review the same as often as they may desire, and are entitled to all the privileges of tho mercantile course, in either institution, in future, free of additional charge. Under no circum- stances, therefore, will the tuition fees, or any part thereof, be refunded. Pkeparatory Education. — A knowledge of the ordinary English branches is sufficient, preparatory to entering upon the course of studies. Graduates. — Students who complete the entire course, and pass t^e requisite examination, will receive diplomas, and no others. Business Hours. — The office and other rooms will be open, for business and instruction, every business day of the year, from 8 o' clock, A. M., to 5 o'clock, P. M. Evening Sessions. — The rooms will be open, evenings, from the l5th of Octo- ber to the 15th of April. Persons in the city, engaged in business, can complete the full course, by attending evenings only. Those wishing to take penmanship alone can also receive thorough instruction during the evening. Employment. — The principals and teachers of this chain of colleges have an ex- tensive business acquaintance in each of the large commercial cities where their col- leges are located, and always consider it a pleasure, as well as a duty, to further the best interests of their graduates. This influence, alone, is worth, to a young man, the price of a scholarship. Accountants, Agents, ^tc. — Business men will fino it to their advantage to call at our office, or address us through post, when in want of an accountant, salesman, collector, or agent. They can always be furnished with a reliable person for either of the above named positions, and, generally, with persons who have had several years' experience iu the same, if preferred. HF N5V>8 NEW-YORK COLLEGE, f/» <: 18 Cooper Institute. '.S^. BOARD OF REFERENCE. PETER COOPEE, Esq., WILSON G. HUNT, Esq., GEO. W. BLUNT, Pres't of the Board of PUots, N. Y. HOE ACE WEBSTER, Principal of Free Academy, N. Y. Hon. DANIEL F. TIEMANN, Mayor, J. SMITH HOMANS, Esq., Secretary Chamber of Commerce, N. Y. SHEPHERD KNAPP, Pres't of Mechanics' Bank, N. Y. Hon. SAMUEL S. RANDALL, Superinten- dent of Public Schools, N. Y. Dr. E. H. CHAMPLIN, N. Y. H. B. BRYANT, MOSES TAYLOR, Esq. PRINCIPALS H. D. STRATTO:>r, FACULTY. S. S. PACKARD. ELIHU BURRITT. INSTRUCTORS IN THE SCIENCE OF ACCOUNTS, AND LECTURERS ON BUSINESS CUSTOMS. H. B. BRYANT, H. D. STRATTON, S. S. PACKARD. INSTRUCTORS IN BUSINESS PENMANSHIP, AND LECTURERS ON COMMERCIAL CORRESPONDENCE. S. 8. PACKARD, JAMES W. LUSK. . SPECIAL LECTURERS. Hon. HORACE MANN, INSTRUCTOR IN NAUTICAL SCIENCE, AND LECTURER ON SEAMANSHIP, NAUTICAL ASTRONOMY, COMMERCIAL GEOGRAPHY, &G. Capt. JOHN H. BELL. LECTURER ON POLITICAL ECONOMY AND FINANCE. Hon. CLINTON ROOSEVtitl**'^ Occasional Lectures will be delivered Ijefnre the classes, by men eminent in their professions, on the following subjects: — Mercantile Law, Political Economy. Banking, Finance, Commercial Ethica, and the Reciprocal Duties of Business Life. V I S I T I N a COMMITTEE. Hon. S. S. RANDALL, PETER COOPER, J. SMITH HOMANS, HORACE WEBSTER, LL. D. WILSON G. HUNT, GEO. W. BLUNT, WM. H. BEEBE, MOSES TAYLOR, V> y/454 PHILADELPHIA COLLEGE, St E. Corner Seventh and Chestnut StreetSi BO A II U OF REFEREES. JOHN B. MYEES, Prof. JOHN S. HART, C. B. TRUITT, WAENER RASIN, MORRIS L. HALLO WELL, H. B. BRYANT, SAMITEL JONES, M. D., JAY COOK, MORRIS PATERSON, MAHLON WILLIAMSON, J. B. LIPPINCOTT, WM. C. PATTERSON, EDMOND A. 80TJDEE, 0. H. WILSON, H. COWPERTHWAITE. PRINCIPALS. H. D. STRATTON, B. McGANN. FACU LT Y. INSTTiUCTORS IN THE SCIENCE OP ACCOUNTS, AND LECTUREUS ON BUSINESS CUSTOMS. H. B. BRYANT, H. D. STRATTON, R. W. HOADLEY. B. McGANN, INSTRUCTORS IN BUSINESS AND ORNAMENTAL PENMANSHIP, AND LECTURERS ON COMMERCIAL CORRKSPGNDENCE. R. W. HOADLEY. Hon. HORACE MANN, SPECIAL LECTURERS. ELIHU BURRITT, LECTURERS ON COMMERCIAL LAW. Hon. GEORGE W. CLINTON. LEONARD MYERS, Esq., SAMUEL C. PERKINS, Esq. LECTURERS ON POLITICAL ECONOMY. LORIN BLODGET, Esq. LECTURER ON COMMERCIAL ETHICS. Rev. ALFRED COOKMAN. LECTURER 0\ COMMERCIAL COMPUTATION. 8. L. SAWTELLE. ALBANY COLLEGE, Bank Boilding, 446 and 448 Broadway. REFERENCES. EEASTTJS COENING, WM. A. BIRD, Esq., 0. G. STEELE, Esq., Hon. A. H. TRACY, JOHN K. LEE, JOHN L. KIMBERLY, Esq., " E. G. SPAULDING. Hon. S. B. FREEMAN, M. P., C. M. REED, Esq., " GEO. W. CLINTON, Prof. JOHN H. SANGSTER, PETER A. PORTER, Esq., " I. A. VEEPLANCK, Hon. N. K. HALL, WM. PROUDFOOT, Esq., " THOS. M. FOOTE, " WM. A. MOSELY, THOMAS G. REDOUT, Esq., " ELI COOK, " WASHINGT'N HUNT, Rev. WM. ORMISTON, " VICTOR M. RICE, " S. G. HAVEN, Hon. JOEL T. HEADLEY. PRINCIPALS. H. B. BRYANT, H. D. STRATTON, J. T. CALKINS, W. H. CLARK. FACULTY OF THE ALBANY COLLEOE. INSTRUCTORS IN THE SCIENCE OF ACCOUNTS AND LECTURERS ON BUSINESS CUSTOMS. H. B. BRYANT, H. D. STRATTON, J. T. CALKINS, W. H. CLARK. INSTRUCTORS IN BUSINESS AND ORNAMENTAL PENMANSHIP, AND COMMERCIAL CORRESPONDENCE. P. R. SPENCER. W. H. CLARK, AMOS DEAN. LECTURERS ON MERCANTILE LAW. Hon. JUDGE HARRIS. LECTURERS ON BANKING AND FINANCE. E. E. KENDRICK, Esq., R. C. MARTIN, Esq. LECTURERS ON POLITICAL ECONOMY. J. T. CALKINS. LECTURERS ON COMMERCIAL ETHICS. Rev. A. D. MAYO. SPECIAL LECTURERS. Rev. Dr. PALMER, Rev. Dr. HALLEY, Rev. L. D. STEBBINS, J. H. ARMSBY, M. D. E. P. SMITH, Esq., Rev. E. HALLEY, Rev. Dr. MAGOON, Rev. A. D. MAYO, BUFFALO COLLEGE, Brown's Duildin^, Corner ITIain and Seneca Streets. Hon. A. H. TRACY, E. G. SPAULDINv}, G. W. CLINTON, I. A. VESPLANCK. D I R K C I' () I?, S Hon. WASH'GTON HUNT, \VILLIAM A. BIED, Esq., JOHN E. LEE. Esq., C. M. REED. Esq.. HORATIO SEYMOUR, PETER A. PORTER, Esq., THOS. M. FOOTE, ELI COOK, N. K. HALL, WM. A. M03ELY, H. B. BRYANT, P. E. SPENCER, Gen. JOHN A. GRANGER, Hon. JOHN GESIG, JOHN MOSHER, Esq.. S. B. EREEMAN, M. P. P., JOHN G. SANG3TER, Esq., THOS. G. RIDOUT, Rev. ROBERT IRVINE, V/M. PROUDFOOT, Esq., P. R. SPENCER, Hon. S. G. HAVENS, 0. G. STEELE. Esq.. JOHN L. KIMBERLY, Esq., Rev. WM. ORMISTON PRINCIPALS. H. D. STRATTON, J. C. BRYANT. FACULTY. INSTRUCTORS IX TIIK SCIENCE OF ACCOUNTS, AND LECTURERS ON RUSINE.SS CUSTOMS. H. B. BRYANT, H. D. STRATTON, J. C. BRYANT. I.NSTRUCTORS IN BUSINESS AND ORNAMENTAL PENMANSHIP, AND LECTDEERS ON COMMERCIAL CORRESPONDENCE. J. W. LTISK, H. C. SPENCER. SPECIAL LECTURERS. ELIIIU BURRITT, Hon. GEO. W. CLIN TON. LECTURERS ON COMMERCIAL LAW. A. A. BLANC HARD, Esq, LECTURERS ON POLITICAL ECONOMY. M. R. ATKINS. Hon. HORACE MANN, Hon. JUDGE HASTEN, R3V. J. HYATT SMITH, LECTURERS ON BANKING, FINANCE, ETC. E. G. SPAULDING, J. C. DANN. LECTURERS ON COMMERCIAL ETHICS. ■Rev. M. L. R. P. THOMPSON, Rev. G. W. HOSMER, Rev. G. W. HEACOCK. Rev. C. W. DENISON, Rev. A. T. CHESTEE. LECTURERS ON COMMERCIAL COMPUTATION. OLIVER J. AREY, M. J. ATM AN, E. C. POMEROY. V I R I T I N a C O M M I T T E K . SILAS KINGSLEY, H. C. WALKER, C. E. YOUNG, W. K. SCOTT, S. S. GUTHRIE, A. A. EUSTAPHIEVE GEO. S. HAZARD, M. S. HAWLEY, SIDNEY SHEPARD, S. F. PEATT. S. H. FISH, GEO. W. TIFFT, J. G. DESHLEE, C. P. LEE, DENNIS BOWEN, A. L. BAKER. JOHN S. GANSON, J. STRINGHAM. DATJIEL BOWEN, J. HOLLISTER, WM. H. GREEN. CLEVELAND COLLEGE, Corner Superior and Seneca Streets. Pras. LOEIN ANDREWS, " CHAS. G. FINNEY, Prof. SAM'L ST. JOHN, HENSY WICK, Esq., GEO. WILLEY, Esq. 1) I II K C T () R S Hon. REUBEN HITCHCOCK, W. J. GORDON, Esq., JOSHUA R. GIDDINGS, W. F. OTIS, Esq., HIRAM GRISWOLD, CYRUS PRENTISS, Esq., NORTON S. TOWNSEND, C. M. REED, Esq., H. D. CLARK, Esq., E. F. GAYLORD, Esq., B. G. FOLSOM, A. M., Associate Proprietor, aud Prin. of Clsve'd Collega F A C U L T Y . INSTRUCTORS IN THE SCIENCE OF ACCOU.NTS, AND LECTURERS ON BUSINESS CUSTOMS. H. B. BRYANT, E. G. FOLSOM, H. D. STRATION. S. S. CALKINS, INSTRUCTORS IN BUSINESS AND ORNAMENTAL PENMANSHIP, AND LECTURERS OM COMMERCIAL CORRESPONDENCE. P. E. SPENCER, A. J. PHELPS, E. G. FOLSOM. LECTURERS ON COMMERCIAL LAW. Professors of the Ohio State and Union Law College, viz : Hon. C. HAYDEN, L.L. D. M. A. KING. SPECIAL LECTURERS. Hon. HORACE MANN, ELIHU BURRITT, Hon. GEORGE W. CLINTON. LECTURERS ON POLITICAL ECONO.MY. Rev. FRED'K T. BROWN, Dr. JAS. B. BOLLES, Prof. J. A. THOME. LECTURERS ON COMMERCIAL ETHICS. Rev. Dr. AIKEN, Rev. JAMES EELLS, Rev. SEYMOUR W. ADAMS. LECTURERS ON BANKING, FINANCE, ETC. T. P. HANDY, H. B. HURLBUT, LECTURERS ON THE GENERAL PRINCIPLES AND DETAILS OP RAILROADING. H. C. MARSHALL, JOHN B. WARING, H. C. LUCE. LECTURERS ON COMMERCIAL COMPUTATION. J. B. MERRIAM, R . F. HUMISTON, WM. S. PAL M E S . Prin. Clev'd Instituto. E X A M I N I N a C O M M I T T I'l V. S . Oti Banking. On Rail Roading. On Commission. D. P. EELLS, GEO. B. ELY, H. B. TUTTLE, E. L. JONES, H. C. MARSHALL, JAMES HALE, FAYETTE BEOWN, JNO. J. MANY, H. L. CHAPIN. DETROIT COLLEGE, 71 Woodward Avenue. lul l i Q i JI i i ^ » Hon. K. S. BINGHAM, Hon. S. M. HOLMES, H. P. BALDWIN, Esq., E. B. WAED, Esq., C. A. TROWBRIDGE, Esq., H. B. BRYANT, DIRECTORS. Hon. Z. CHANDLER, M. S. CONANT, MOSES W. FIELD Esq., GEORGE S. FROST, Esq., GEO. V. N. LOTHROP, Esq., C. H. BUHL, Esq., R, N. RICE, Esq., E. C. WALKER, Hon. IRA MAYHEW. PRINCIPALS. H. D. STRATTON, J. H. GOLDSMITH. FACULTY. INSTRUCTORS IN THE SCIENCE OF ACCOUNTS, AND LECTURERS ON BUSINESS CUSTOMS. H. B. BRYANT, H. D. STRATTON, J. H. GOLDSMITH. INSTRUCTOR IN BUSINESS AND ORNAMENTAL PENMANSHIP, AND LECTURER ON COMMERCIAL CORRESPONDENCE. M. E. BARRETT. SPECIAL LECTURERS. Hon. HORACE MANN, ELIHU BTJRRITT, Hon. GEORGE W. CIINTC LECTURER ON COMMERCIAL LAW. THOMAS W. MEZNER, A. M. LECTURER ON COMMERCIAL ETHICS. Rev. H. D. KITCHELL. LECTURER ON B.VNKING, FINANCES, AC. DAVID PRESTON, Esq. LECTURER ON THE GENERAL PRINCIPLES AND DUTIES OF RAILROADING. JAMES F. JOY. LECTURERS ON COMMERCIAL COMPUTATIONS. B. SMITH, H. OLCOTT. VISITINO COMMITTEE. W. 0, STRONG, J. S. JENNESS, FRANCIS RAYMOND, L. L. TIFFANY, HORACE HALLOCK, WM. BUTLER, JOHN J. BAGLEY, GEORGE McMILLAN, SHELDON SMITH, C. H. WATERMAN, WM. CRAIG, W. W. WHEATON. CHICAGO COLLEGE, Larmon Block, Corner Clark and Washington Streets. WM. B. OGDEN, JOHN H. KENZIE, Hon. MAKK SKINNEE, Hon. N. B. JUDD, GEORGE W. GAGE, GEORGE W. DOLE, H. B. BRYANT, DIRECTORS. Hon. J. H. MATTESON, N. H. WELLS, WM. H. BROWN, Esq., J. C. DORE, Esq., PHILO CARPENTER, PRINCIPALS F. MORSLEY, E. C. LARNED, Esq., Dr. L. D. BOON, M. D. OGDEN, HENRY WELLS, J. H. DUNHAM. H. D. STRATTON. FACULTY. INSTRUCTORS IN THE SCIENCE OF ACCOUNTS, AND LECTURERS ON BUSINESS CUSTOMS,. H. B. BRYANT, H. D. STRATTON, R. C SPENCIR, E. B. ROCKWELL, JOHN R. PENN. INSTRUCTORS IN BUSINESS AND ORNAMENTAL PENMANSHIP, AND LECTURERS ON COMMERCIAL CORRESPONDENCE. R. C. SPENCER. P. R. SPENCER, Hon. HORACE MANN, H. S. MONROE, Esq., Rev. HARVEY CURTIS, SPECIAL LECTURERS. ELIHU BUBRITT, Hon. GEO. W. CLINTON. LECTURERS ON CO.MMERCIAL LAW. H. T. HELM. LECTURERS ON COMMERCIAL ETHICS. Rev. R. W. PATTERSON, REV. R. H. CLARKSON. LECTURER ON POLITICAL ECONOMY. C. A. DUPEE, Principal of Chicago High School. LECTURERS ON UANKINO, FINANCE, ETC. R. K. SWIFT, and others. LECTURERS ON THE GENERAL PRINCIPLES AND DETAIL OF RAILROADING. HENRY FARNHAM, JAMES F. JOY. LECTURERS ON COMMERCIAL COMPUTATION. IRA MOORE, D. S. WENTWORTH. V I S I T I N O C O M M I T T I-: 1-: . R. K. SWIFT, J. C. TORE, ROLLIN ROBINSON, C. H. WALKER, GEO. RUMSEY, S. B. POMEROY. N. H. WELLS, R. S. KING, D. B. COOK. B.F.CARVER, COOLEY, FARWELL & CO., T.B.CARTER. |m ^§uiim i^mxu. The system of Free Lectures which has been iuaugurated and cavried out, at the different points, under (he patronage of the Colleges, hag met with the warmest appreciation of the public. The Course before the New-York College, at Cooper Institute, has been specially commended by the press of that city, and is in high favor with th.c business community. Tlie following notices arc all that we can liud space for : — Froi}t the N. Y. Evening Post. Free Lecu're CounSE at the Meucantii.e Coi.i.EGE i» Cooper Institute. — ruoFESson Paukauu's Lecture— Tho IiitroJuctoiy Lecture at the .Aloi-cantile OoUefje, Cooper Institute, was delivered last oveninR-, by Professor S. S. Packard. The .subject was '" The History and Sphere of CommiTcial Colleges." The lecturer gave a re- •view of the most approved methods of imparting .a commercial anrthly fortunes and hopes of thousands, at their full spread and promise. Like as the subtle infusion of some poisonous element diseases the air of certain coun- tries, now blackening to death in a single night tho greenest vegetation, now touching the roots and tendrils of human life to the same fatal issue, so the spinal nerve of all the great businesses of the world seemed touched and par- alyzed as by electricity. In the crash and shipwreck, in the dense gloom and darkness of the disaster, the hay, wood, and stubble, the sandy foundations, upon which thousands had built their fancy fortunes, were revealed among the ruins. To return to the figure, the surging sea was covered with wooden anchors, painted to resemble iron ; with mock compasses, whose needles, like the hands of baby -watches, pointed to no pole; with charts containing no Bible line of longitude or latitude, nor Christian principle or point of depart- * From the Maj' Numbor of The American Merchant. 20 MERCANTILE PROBITY. ure. Not in tho memory of any generation, was this sifting of unreal valua- tions more ecvoro and complete. Never did moral or mercantile characters* built upon the sand, fall in more startling and sightless ruins. When tho wreck of all things thus built lay strewed over tho country, from ocean to ocean, and over lands beyond tho ocean ; when thousands, who thought their mountains of wealth stood strong, saw them scattered like tho small dust of the balance ; when the earthly interests and inordinate ambi- tions, the lust of the eye, the pride of life, and desire of riches, which had put eternity into an annular eclipse, began to thin away and reveal its impending and solemn realities; when '"men of business" began to feel how poor and transient are all the "securities" not guaranteed in tho Book of Life, when those realities shall burst upon the human soul ; when, in a word, they began to open their eyes to the magnitude and moment of those interests that, lying beyond '''change," pertain to the changeless destiny of the immortal spirit, to be determined by a few remaining days of probation, a disposition to "learn righteousness" became perceptible. A meek mind for i^enitence and prayer succeeded ; prayer at noonday at the very centres of trade and commerce. Merchants, bankers, brokers, and men of every department of business, with all the clerks they could spare for the hour, mingled in this fellowship of con- trition and supplication, and lifted up their hearts and hands together for that good part which the world cannot give nor take away. From the mercantile metropolis of the nation, from city to city, from village to hamlet, this won- derful awakening has spread over the land ; everywhere developing its dis- tinguishing characteristic of "Noonday Prayer Meetings of Business Men.'' Old gray-headed merchants, stalwart draymen and porters, kneeling side by side, pour forth the tearful and joyful utterances of a new religious life. The predictions of the holy seers of old, who, even with divine enlightenment and inspiration, but faintly saw the leading lineaments of these latter days, seem already more than realized. The glowing anticipation of a New- York clergyman, uttered a few years ago in that city, seemed bold and almost ex- travagant at the time, but, compared with the facts of this extraordinary vis- itation, it touches upon its broad fulfilment. He thus expressed his views of what would come at a future day, which he little thought was so near : — " The time is coming when Christ's successes shall be reported with the ra- pidity of Napoleon's victories; when the press shall teem with the intelligence of Chrisfs movements in the world ; when tho steamer shall furrow tho deep to speed the tidings of his power ; when the electric Avires shall thrill with heavenly life to convey from city to city, and from continent to continent, the news of revivals of religion, and of nations born in a day. The kingdom of Christ is yet to be the one thing thought of in the world ; and in every market- place, at every exchange, on every bulletin, at the corners of the streets, men shall speak of the glory of his kingdom, and talk of his power, one to an- other, making known his mighty acts, and the glorious majesty of hu kingdom." The most secular papers in the country have daily borne involuntary testi- mony to tho beginning of this end, if not to its full attainment, in their reports MERCANTILE PROBITY. 21 of the Great Awakening of 1858. First and foremost to be affected by this unprecedented work of Divine Grace, have been the merchants and business men of the country, including bankcrB. brokers, capitalists, and even specula- tors. The ploughshare of God's judgments upturn to fallow ground the foundations of the mercantile world. Then His liand scatters broadcast upon its softened ridges the seeds of righteousness and truth, to gcrminato beneath the dew and light of Ilis mercy. Never did a revival visit this country, which constrained so many, even of the godless world, to say — "This is the Lord's doing, and it is marvelous in our eyes." Now, then, with all the characteris- tics of this mighty visitation before our eyes ; with such a work shaking the great centres of American trade, transforming '"ohange" corners, market- places, and printing-offices, to places of social or congregational prayer ; when '• Holiness to the Lord is inscribed on the bells of the liorse.'*,''' to a certain extent of fulfilment, may we not hope to fee the mercantile life of the nation renovated, as one of the fruits and proofs of the divine power and vitality of this wide-spread Awakening ? Is it too much to expect that Commerce itself shall be converted ? — that it shall henceforth be brought under the sway, and be quickened with the sensibilities of a Christian conscience ? That transac- tions "on 'change" at their farthest aberration, shall not get quite out of the range and reach of Christian faith and obligation ? Blessed above all the years of this nation's history, shall bo this last of heavenly discipline, of mingled judgment and mercy, if this great renovation of business life shall be realized. It is the great, startling want of the age, and in no country move than in this, of nervous, almost feverish excitement. The ledger may revolve around the Bi])le. as the earth around the sun, squar- ing its interests by the Golden Rule, without involving any nearer alliance between God and Mannnon. This is what the world needs. This is what ehall not only save this nation from fearful perils and punitions, but exalt it to be the first to come under the full sway and sceptre of that kingdom, for whose speedy advent a million of human hearts have been praying morning, noon and night, from one end of the country to the other. Even here, in the large liberty of our land, we cannot have impcrium in imperio, or two separate kingdoms within a kingdom. In that for whioh thousands of American mer- chants and their clerks have been praying, during these memorable months, not only every individual, but every corporation, community, kingdom, and nation, must bow to the name, to the sovereignty of Jesus. .His kingdom can admit no imperium in imperio. When, in answer to the prayers of eighteen hundred years, it shall come in its fullness. He must reign. King of nations as now King of saints. No close borough, no corporation, nor joint-stock company, nor system of business speculation, nor municipal council, nor State or National Government shall be permitted to divide the realm with Him. or to attenuate the allegiance of His subjects by weakening the sense of their in- dividuality and obligations as Christians. It Avould be almost like a nation born in a dav, even if the mercantile and business life of this country should bo thus regenoratod, and permeated with the spirit and principles of Christian righteousness. Both the judgments and mercy of God have made a wide break 22 MERCANTILE PROBITY. in the reckless aud guilty career of trade. Those who guided or followed the current to the brink of the disaster, and those wlio are to determine its course hereafter, have knelt together over the ruins in penitence and prayer. In a form of publicity which must reach the remotest community of the civilized world, they have taken upon their souls the most solemn bonds of allegiance to the Author and Finisher of Christian faith and life. The world expects they will do their duty in the new era of trade which is about to commence ; that they will make it new, and distinctive from all preceding cycles of com- merce, by introducing into its government and direction the guidance of un- swerving Christian principle and probity. Without this vital element, the business world must drift again upon the leeshore of ruin: without this at the helm, there will be a periodical shipwreck to the end of the chapter. Who can even glance over the recent revulsion without noticing this capital defect all through Christendom — this lack of Christian probity in financial and mercantile transactions ? Extravagant dealings in fancy stocks, in fancy valuations and unrealities of the widest range, have been adduced as among the prime causes that led to the universal break-down. But there were other speculations which, in our ajiprehension, involved greater moral obliquity, and more irrecoverable baiikruptcy : we mean speculations in fancy reputations. The pecuniary value of a good character, on both sides of the Atlantic, has '• ruled'"' high on 'change, even to a fancy estimation. But, saddest of all these disastrous defections, the best character in mere seeming and show, has not only been thus prized, but priced, and sold ! Merchants, bankers, brokers, men intrusted with great and sacred charges, with all the wealth and sub- stance of widows and orphans, have indeed regarded godliness as great gain, and, with not one emotion of its vitality in their souls, have sjaeculated in its counterfeit for years undetected, until tempted into some transaction that swamped them in inftimy, and revealed the principle upon which they acted. How multitudinous are the cases, in which men in various positions have labored to acquire a high reputation for honor, honesty, and general morality, with as much assiduity and vigilance as ever an humble artisan practiced in accumulating a small sura in the savings-bank, by dropjjing a penny a day into his deposit box! And when that reputation has reached its acme in public esteem, how frequently has it had its price ! The Satan of temptation has bid for it ; anjl its owner clutches at the bauble and bubble of that guilty fortune he is to realize from the bargain. Look at Sir John Paul, Strahan, Robson, Redpath, Genet, Schuyler, Seymour, and hundreds of other cases, at home and abroad, which have illustrated this immoral and demoralizing traffic in '• high reputations !'' Look at the sinward drift of mercantile and financial speculations, on both sides of the Atlantic, for the last few years ; at the lack of truthfulness, of conscience, and sterling honesty, in transactions of men who, by education, wealth and influence, claim to lead, enlighten and re- fine the public mind and life of nations. Think of merchants aud manufac- turers of unimpeached reputation, drawing alternately upon a hundred ficti- tious firms, and presenting their counterfeit acceptances, week after week, and MERCANTILE PROBITY. 23 year after year, at the counter of some Lank in •whicli they were perhaps directors or stockholders! Glance at the "developments" in the direction of the Western Bank of Scotland, the Royal British Bank in London, and of banks, railway boards, stock-gamblings, and other speculations in this coun- try ! If there had been no stern and sudden In-oak in this career; if this in- sidious demoralization had been permitted to work on uninterrupted a few years longer, until it had reached the foundation stratum of society, and per- meated the great industrial and agricultural classes with its leaven, there would have come a moral bankruptcy, a prostration of faith in man, from which the mercantile world could not have recovered for a generation. We trust, that however slowly and feebly the business of the new cycle may revive, it will be guided by new principles of action. We arc confident that the thousands of merchants, bankers, brokers and clerks who have mingled their utterances of contrition and supplication at the Business Men's Prayer Meetings in our cities, have made honest and solemn resolutions to lead here- after a new life of faith and duty. For their own souls' well being, for the glory of God, and the good of their country, may they sec it their duty to bring this new religious life into trade ; to square all their mercantile trans- actions by its principles and dictates. We would say to every young man fitting himself for these pursuits and avocations : Beware of speculating in reputations ; of attaching pecuniary values to a good character in the eyes of men ; of dwelling too long and frequently upon the earthly gains of godliness. Beware of this tendency of your mind, for it seduces into the path of temp- tation, sin and shame. Reputation is the tinkling cymbal, the manward seem- ing of character. It may be the simple inflation of a fiction to a gaudy bubble; the outside drapery of a lie. Do not put out to the sea of life with this wooden anchor. You must have something better, stronger and more enduring than reputation, to hold you back from the lee-shore when the storm comes on in its fury. You must have something " entering into that within the vail," by which to moor every transaction, plan and purpose of trade ; — an unbending principle and habit of Christian Probity in all your dealings on 'change, in the counting-room, at railway board.=, at meetings of bank direc- tors, and in all those relationships that are so calculated to merge the individ- ual in the corporation, and weaken the sense of his personal responsibility. COLLEGIATE COURSE. Book-keeping. TuE full or collcgiato course embraces a thorough knowledge of the theory and practice of book-keeping and its collateral branches, as hereinafter specified. The method of conveying instruction, it is thought, is the most severely practical that could be adopted ; and the actual practice in the various departments of business is scarcely, if at all, inferior to that had in the counting-room ; in fact it is, in many respects, greatly superior, being adapted to meet the requirements of a more extended variety of transactions than ever occur in any one business house. The proprietors claim to have introduced many important improve- ments, both in the method of teaching and the facilities necessary to make it practical. Not content with the forms of the principal books used in the various departments of trade, and furnished by scientific accountants, illustrating faithfully the daily routine of transactions in banks, railroad offices, commission and forwarding houses, manufac- tories, etc., they have had beautifully engraved, for their special use, all the convenient auxiliary blanks, such as notes, drafts, bills of exchange, checks, certificates of deposit, certificates of stock, etc., etc., which the student is made to understand fully, as also the laws pertaining thereto. The exercises in these various departments are conducted precisely the same as in business ; the duties of the different officers and employees clearly stated and enforced, and the principal and aux- iliary books amply defined by their use. To make this proposition better understood, we will very briefly instance the method of impart- ing a knowledge of the routine of banking; premising that a similarly practical method is adopted in the other departments. A " banking class," consisting of some ten or twelve students at a time, or as many, perhaps, as may be qualified by previous training to appreciate quickly and thoroughly, is organized. The stock or subscription books are opened, the stock subscribed, the bank organized, officers elected, cer- tificates issued, installments paid in, and the business of the bank duly commenced. Deposits are now made by different paities, who re- ceive a pass-book properly written up, and the necessary blank checks for doing business with the bank. The different bank charters are ex- plained, and the basis of issue and deposit elucidated. Bank notes COLLEGIATE COURSE. 25 are issued, discounts granted, exchanges effected, and, in fact, the whole routine of a banking business clearly illustrated, and in a man- ner such as will impress it indelibly upon the mind. It has been our custom, frequently, to introduce book-keepers and other officers of banks, for the purpose of receiving suggestions from them, and by such our system of teaching has been universally commended. Wo have also, more recently, in order to remove all objections to the lack o? ]oractical training, fitted up our rooms in true counting-house style, with appropriate countei's, desks, drawers, and the general parapher- nalia of business ; our object being to realize, in the fullest sense, the just demand of the public for thorough prepaiatory instruction in all the requirements of business, and to remove from the tyro that un- pleasant stiffness which too frequently stands in the way of success. We are fully aware that the greatest importance is not to be at- tached to extrinsic forms, and that it would be possible to enforce the principles of accounts without the trappings of the counting-room; but experience has taught us that the more attractions we can throw around the study, and the nearer we can aj^proach to the exact stand- ard of actual business, the more practical our teachings become, and the greater interest we secure to our classes. To young gentlemen, for instance, who have just emerged from the monotony of a school- life, and have, unfortunately, perhaps, imbibed a dislike for abstruse theories with the usual appliances of the school- room, any approach to the realities of that bustling life towards which they have so long and ardently looked, begets a pleasing sensation, and invests study with an interest never before experienced ; imparting a self-complacency and confidence which will be found essential as a prelude to the uncom- promising duties upon which they expect to enter. In short, our ex- perience has shown us that the more fully we can realize the ideal of a business life in our course, the more eminent is our success in qualifying our students for that life. The book-keeping department is under the skillful and able man- agement of gentlemen standing at the head of their profession, the most of whom have had the advantage of long experience both in bus- iness and teaching. The system of classifying and analyzing accounts adopted in this department of instruction is greatly in advance of any of the old methods, and has elicited the highest encomiums of business men. The students of these colleges become so thoroughly iiuloclrinated in this system that, on presenting them with the footings of any set of ledger accounts, together with the inventories, they will, by a short analytical process, present the effects, liabilities, gains, losses, the pres- 26 COLLEGIATE COURSE. ent net capital, or net insolvency, and the net gain or loss, in a few minutes, Avhcn it might require as many hours, or even days, to close and transfer the accounts in the ledger and show the same result. This principle is carried out in the solution of a great variety of prob- lems in partnership settlements. In connection with this thorough analysis of the science, and to follow out the details of each particular branch of business, an ex- tensive collection of manusci-ipt forms are used, representing every variety of business books. Each student that comj^letes the course will open, conduct, and close upwards of fifty difterent sets of books. He will be furnished with memoranda of transactions, from which he is to make up the books, precisely as he would make them uj) from the blotter, or day-book, if he were in a business office. Among the sets represented are the following, upon most of which a copy-right has been secured : Merchandising. — Both stock and partnership books, for wholesale and retail, with or without auxiliaries, either using day-book, journal, ledger, and auxiliaries ; day-book in journal form, and auxiliaries, or cash-book, sales-book, invoice-book, bill-book, day-book, and ledger as principal books. Commission Business. — Transactions given from which to make up a day-book, commission sales-book, bill-book, and cash-book, journal- izing from each. From this set the student is required to write up accounts current, render accounts sales, equate time for payment of net proceeds, draw up all notes, drafts, bills of exchange, orders, re- ceipts, bills of sale, etc. Partnekship Books. — Interest allowed the partners on their in- vestment : business continued one year ; partners' interest adjusted ; books closed ; balances brought down ; business continued under same ledger headings. Administrator's Books. — Making an exhibit of the resources and liabilities of the estate on coming into j^ossession, the receipts and disbursements, the dividend of net proceeds to the heirs, the adjust- ment of the administrator's commission, and the final statement or balance-sheet. '^ Manufacturing Books. — Individual and joint stock, illustrating the opening of the books, conducting the same, declaiing dividends, and the final closing. COLLEGIATE COURSE. flP Forwarding and Commission. — Keeping, receiving, and shipping books, cash-booli, commission sales-booli, account sales-book, day- book, (in journal form,) and ledger. This is a new set just arranged, by one of our best business men, expressly for this college, embracing many modern improvements. Brokerage, or Exchange. — Giving the most approved forms for keeping books with conciseness and accuracy in this department of business. Changing from Single to Double Entry. — Three different sets, both stock and partnership ; books opened and conducted by single entry up to the time of changing ; statement of effects and liabilities made out, and the change effected. Stock-books Changed to Partnership. — Individual or stock books opened, conducted, and closed ; balances brought down, and proper entries made for each partner. Partnership Books. — Four partners. The first and second furnish the capital, the third and fourth bear the expenses of conduct- ing the business. Books opened, conducted, and closed. Partnership Books. — Three partners. One set of books closed; new set opened from the balances of the old ledger, showing how to transfer from an old to a new set of books. Partnership Books. — Three partners. Two of them purchase the interest of the third ; the proper entries made on the retiring of the third partner. Banking. — This is a new and most complete set, lately arranged, by one of the best pi*actical bankers of the state, expressly fo.r this college. It consists of twelve different books; gives a record, in a condensed form, of the entire routine of book-keeping in one of our largest banking houses. It is one of the most extensive and practical sets ever introduced into a mercantile college. Railroading. — Illustrated from the opening of the books for the subscrii>tion of stock, surveying the route, engineering, grading, and construction of the road, to the running of the same, showing the manner of operating in the freight and ticket departments; the modus operandi of declaring dividends or assessments, and the final closing of the books. River Steamboating. — Consisting of freight, passage, and cash books ; general and crew's ledger, manifest, balance-sheet, etc. Lake Steamboating. — A new set just introduced, arranged by one of our best steamboat accountants, (who is now actively engaged on the lakes,) containing many modern improvements. Jobbing Books. — An entirely new form of books for wholesale 23 COLLEGIATE COUKSE. jobbing business, lately introduced into a few of our large business houses. Printing and Publishing. — Books arranged particularly for the business ; ruled in a peculiar form, as now successfully used in some of the larger establishments. Retail Mercantile. — The day-book, journal, cash-book, sales- book, and invoice-book are all resolved into one book, this and the ledger being the only books used. The following sets have been added during the past year: ' Manufacturing. — Fifteen books in the set, representing, in full, the whole minutiae of one of the largest manufacturing establishments in Lowell, Mass. Railroading. — The most extensive set of railroad books ever compiled for the purpose of teaching from, arranged by a practical man now actively engaged in the business. Lumbering. — A set of books representing the lumbering business as carried on, upon the most extensive scale, in Chicago, 111. Hotel Books. — Six books in the set, an entirely new form of ruling. Forwarding Books. — A complete set of books and forms, illus- trating, in full, this department of business. The above sets of books and forms have met with the universal approbation of the prominent business men of Albany, Buffalo, Cleve- land, Chicago, and wherever else they have been shown, as will be seen by the testimonials in another part of this book. Daily lectures are delivered upon the science of accounts, with black board illustrations, embracing difficult journal entries, partner- ship settlements, commercial calculations, etc. Much care is given to the form and effect of business letters and documents — such as bills of exchange, drafts, notes, orders, due bills, receipts, account sales, accounts current, etc. Commercial Computation. The instruction given in this department will be very thorough and extensive, embracing a great variety of practical examples, wrought out according to the most approved methods, illustrating, among other things, the following: Per Centage. — As applied to commission, brokerage, the rise and fall of stocks, interest, discount, insurance, profit and loss, duties, taxes. COLLEGIATE COURSE. 29 etc., the principles of which should be thoroughly understood by every accounfant. Interest. — Simple, annual, and compound — wrought according to the rules established by differen-t states, also, by new methods yet unpublished; the difference between annual and compound interest, on notes or bonds on which partial payments have been made, rendered plain and simple, by a new process of working. Discount. — As applied to banking operations, stocks, purchase and sale of merchandise, etc. COMMISSION, Brokerage, etc. — In the buying and selling of goods, and other property, negotiating notes, drafts, bills of exchange, stocks, etc., for another. Insurance. — To ascertain, from the premium and rate per cent., the sum insured on any property ; from the premium and amount, to determine the rate per cent.; to determine the amount of insurance required to secure, if the property be destroyed, not only its value, but, also, the money paid for its insurance. Profit and Loss. — To find the total gain or loss when the pur- chase and sale is given; to find how an article must bo sold, to gain or lose some required per cent.; to find the rate per cent, of gain or loss, having the purchase and sale given ; to find the cost, having the selling price and gain or loss per cent, given; to find the average daily gain or loss on the sales of merchandise, having the total cost, the sales, and inventory given; to find the gain or loss per cent, on the sales of mer- chandise, having the cost, the sales, and the inventory given. Equation of Payments. — To find the equated time for the pay- ment of several amounts due at different dates ; when purchases are made at different dates, some for cash, and some on credit, to find the true time of maturity; when part of a note payable at a specified time is paid before the time, to find what extention should be granted to tho balance; when an account embraces both debits and credits, to find the time when the balance becomes due. Exchange. — Domestic and foreign. To find the commercial value of drafts or bills of exchange, either payable in the same or a foreign country, illustrating, by numerous examples, both the 2?itri?isic and cojiimcrcial par of exchange of different countries. Aruitration of Exchange. — Simple and compound. The deter- mination of the value of remittances to foreign countries, through one or more intervening currencies. Duties, Customs, etc. — Method of finding the specific or ad valorem duties of any given merchandise, according to tho govern- mental regulations. 30 COLLEGIATE COURSE. Partnership Settlements. — A great variety of examples given, illustrating most of the disputable points that arise in the settlement and dissolution of partnerships in actual business. Taxes. — The manner of assessing state, county, or other taxes; to find what sum must be assessed, to raise a given net amount, etc. Alligation. — Medial and alternate. To find the mean price of a mixture of two or more articles of different value ; to find the mean value of a mixture, wben the quantity and price of each ingredient are given ; to find the quantity of each ingredient, when its price and that of the required mixture are given, etc. Average. — Making up the apportionment of losses among the diflTerent interests concerned, when a part of the cargo, furniture, etc., of a ship has been voluntarily sacrificed to preserve the rest. Annuities. — To find the amount of an annuity in arrears ; to find the present worth of an annuity ; to find the present worth of an annu- ity in reversion. Penmanship. Indispensable in the attainment of knowledge suited to the wants of active business, is a good hand-writing ; for it is, in fact, what gives currency and real value to every other acquisition in business study. It is the great medium through which thoughts are interchanged, through which commerce speaks, science perpetuates the results of its researches, and the record of a world's progress Is rendered permanent. It needs no encomiums — no labored efforts in proof of its utility. Society owes its present condition of social refinement to its influence ; and our country waits, in a measure, for its universal diffusion, to achieve its greatest results in the field of commercial activity. It was the intention, from the first, to give penmanship a promi- nent place in tlie course of study pursued at these colleges, and to secure a system best adapted to the purposes of business. To this end, the Spencerian, or semi-angular, system was adopted, without hesitation,as the best, and, in fact, the only one worthy of consideration. This system is taught in all our colleges by its author, and those who have been thoroughly instructed by him ; and, possessing, as it does, all the excellencies which are required for business purposes, and taught, as it is, by the ablest teachers of the system in the country, it becomes one of the most attractive features of the course. No other system extant has found such universal favor with business men, and COLLEGIATE COURSE. 31 no other has left its impress on so many minds, or made so many accomplished writers. Of the thousands who are using it in business, or engaged in impart- ing instruction in it to others, but very few have seen fit to deny its paternity, thereby denying to its author, who has spent the best years of a long life in perfecting it, his just meed of praise. A few, however, from a feverish anxiety to be thought original, have denied their mas- ter, and, by substituting other names for his system, changing its prin- ciples, and mixing with it unmeauing vagaries, have acquired a passing notoriety ; but, happily, the system retains its real value ; and, if they have succeeded in imparting any true knowledge of writing, be it known, that it results from the excellencies of the sys- tem itself, and not to any mutations to which they have subjected it. Commercial Law. This department will consist of familiar lectures and questionings, by gentlemen of sound legal acquirements, upon those divisions of the law most intimately connected with the business man engaged in commer- cial pursuits. This department is one of very great importance to the business community, and one that is not yet sufficiently appreciated. Every sane person must, necessarily, during life, enter into many con- tracts, every one of which is regulated by law. The business of a business man is a never-ceasing succession of contracts and agencies ; and yet how few, comparatively, of our best business men understand, as they should, their obligations to others, with whom they enter into conti'act, and others' obligations to them. There are many points of law, of vital importance to every person engaged in business, .that can be easily impressed upon the mind of the student, so that he can always apply them in business transactions ; and, yet, many persons pass a lifetime in the arena of business, and still do not understand them. In treating upon this subject, the lecturers will introduce many cases in point that have occurred in their practice, to familiarize and enforce the particular point under consideration. The following is a synopsis of the course of lectures in this depart- ment: Contracts. — The general nature and parts of a contract and promise ; the construction of contracts and agreements ; the penalty or stipulated damages annexed ; the cancelling and rescinding of a contract ; the performance of a contract ; within what time an action 32 COLLEGIATE COURSE. upon promises must be brought; contracts for the s.ile and delivery of goods, etc; the statute of frauds relating thereto; contracts for services and work ; promises to pay money had and received by one person to the use of another, and in what cases an action lies for the recovery thereof; the effect of promises to repay money lent ; of prom- ises to repay money due upon an account stated ; of promises to pay interest; upon what contracts or debts interest is recoverable; con- tracts to accept or transfer jniblic stocks; agreements not to carry on trade within certain limits; contracts by and between master and servant ; with factor, broker, or agent on behalf of his principal, and of their respective liabilities ; contracts with carriers; contracts with infants; and the liabilities of parent or child for necessaries; th« general nature of a guarantee; promises to be answerable for the debts of another; what acts done by the creditor will discharge the guar- antee; of money received on bankers' checks, bills of exchange, prom- issory notes, or other securities either post dated, or with fictitious or forged names thereon ; of money received by or from agents, ser- vants, and others, acting for their principals ; money paid and expended for another, either upon express or implied request ; money paid for another upon bills of exchange, promissory notes, or other securities, contribution between co-sureties, or other persons jointly liable for a debt ; promises to pay money due upon an account stated, and in what cases an action will lie; promises to pay interest; con- tract by and between partners; what contracts made by a servant shall bind his master ; in what cases the master is entitled to the earnings of his apprentice or servant; of the master's liability for wages, etc. Promissory Note. — The general form; the right which may be acquired by the possession of a note ; the remedies to enforce payment of them ; their assignable quality ; prima facie evidence of indebtedness without .proof of consideration ; who may be parties to a note ; the consequence of a mistake in the omission of the date; the sum to be paid ; effect of the words, or order, or hearer, value received, etc. ; want of consideration, it may constitute a defense ; rules that govern in construing ; consequence of alteration ; effect of different ways of indorsing; the transfer and loss of notes; when presentment for pay- ment shall be made, and the mode of making it; the consequences of not presenting on the proper day ; the object and manner of protesting for non-])ayment ; when neglect of presentment is excusable ; the mode of computing the time when a note falls flue ; the rule as to days of grace; the time of day when the presentment should be made; to whom payment should be made ; the consequences of paying to the wrong party ; the parties to bo notified in case of non-payment ; the COLLEGIATE COURSE. 33 time within which they are to be notified ; the manner of notifying ; the true relation of diflferent parties to the note, and to each other, etc. Drafts and Bills of Exchange. — History, general nature, and utility of foreign and inland bills ; the resemblance of notes, drafts, and checks to each other, showing how far the law relating to each, is applicable to the others; the parties to a bill — as drawer, drawee, payee, acceptor, indorser, indorsee, holder, and party paying supra protest ; diflferent ways of becoming a party to a bill — as by agent, and how far he may bind his principal, or by the act of a partner, and how far partners may bind each other ; the eflfect of different forms of bills ; must be payable in money, and not dependent on any contingency ; the consequence of a neglect to write the superscription of the place where the bill is made, the date, the sum to be paid, the lime of pay- ment, the request to pay, the person to whom payable, the words, or order, or hearer, the words, value received, etc. ; the place where pay- ment is to be made; the consequences of the alteration of a bill ; the liability of the drawer, drawee, and indorser ; different ways of indors- ing ; the eflfect of different indorsements ; what bills may be trans- ferred; who may transfer, and to whom ; the presentment of a bill for acceptance ; the nature of an acceptance ; non-acceptance, and the conduct of the holder thereupon ; the object of protesting ; form of pro- test ; when presentment for acceptance is necessary ; at what time it should be made ; the manner of making it ; by whom an acceptance may be made ; the form and effect of different acceptances, whether in writing, or verbal, or absolute, conditional, partial, or varying, and what amounts to an acceptance ; the liability of the acceptor ; when the notice of non-acceptance is necessary, and when it is excusable ; the time when the protest must be made and the notice given ; the mode of giving it; the liability of a party to a bill, on the dishonor of it by the drawee; the nature of an acceptance supra protest; the liability of such acceptor ; where presentment for payment should be made ; by and to whom the presentment should be made ; the time of day when presentment should be made ; the consequences of paying to the wrong person ; the holder's duty in case of non-payment, etc. Partnership. — The general nature and object of co-partnership; who may become partners; how partnerships are formed; general and special partnerships ; what constitutes a partner ; rights and duties of partners, as between themselves ; how partners may sue and bo sued; liabilities to third persons; remedies against third persons; when and how partnerships can be dissolved ; the liabilities of partners after dissolution, etc. Agency. — Of agency in general ; how authority may be given to 34 COLLEGIATE COURSE. agents ; extent and duration of authority ; liability of agent ; the mutual rights and duties of principal and agent, and of factor and broker. Common Carrier. — Embracing a preliminary view of the law of bailments ; together with the law relating to carriers with and without lien ; carriers for lien who are not common carriers ; the duties, responsibilities, and rights of carriers, both of passengers and freight, by land and water ; the lien of the carrier on goods for his freight; effect of notice by carrier, and his liability under notice. Conveyancing. — The general nature of deeds and mortgages; diflferent kinds of deeds, and the effect of the covenants usually contained in deeds ; the different parts of a mortgage ; nature of the lien and foreclosure. Fire, Marine, and Life Insurance. — The general principles of 'insurance; the terms, and rules of construction; of the policy; how •effected by misrepresentation or concealment ; the commencement, duration, and termination of the contract; total and partial losses; relations of the insured and the underwriters ; the consequence of •deviation, etc. Shipping and Affreightment. — American and foreign; govern- mental regulations and requirements ; contracts for freight by charter- party, by ship, or by owners; duties, of master and owner; duties of shipper ; bills of lading ; stoppage in transitu; officers and crew ; registry, etc. Interest and Usury. — What interest is, and when due; of usury ; of charge for risk and service ; of the sale of notes, and com- pound interest. Political Economy This department will be conducted with much ability, as a simple reference to the lectures will indicate. The following is a synopsis of the course : Lecture L, Introductory. — Origin and purpose of the sciences; political economy, as a science, defined; its distinction from the science of politics elucidated ; the problem designed to be solved by the science of political economy stated. Terms defined; wealth — value, intrinsic and exchangeable, cost; production; capital; product; exchange"; distribution; con- sumption. Subjects to be discussed in future lectures : — 1st, production ; 2d, COLLEGIATE COURSE. 35 exchange ; 3rd, distribution ; 4th, consumption ; 5th, governmental arrangements. Wealth, which results from reputation for excellence or skill in any form of profitable labor ; what is requisite to acquire and sustain such a reputation. Lecture II., Production. — Powers of nature as adapted origi- nally to meet the wants of man — air and water, for example ; and as brought into a state thus adapted by human labor — food and raiment, habitations, etc. Capacity of the powers of nature, when fully and rightly developed, to meet the wants of the race ; theory of Matthews and others; the true theory ; capital — fixed and exchangeable, productive and unproductive. Who are producers ? original laborers — as farmers, mechanics ; those who facilitate exchange — as merchants, etc.; influence of water and railroad communications, and other facilities of exchange. Lecture III., Production {continued.) — Principles by which the application of industry to labor should be guided ; man, as distinguished from other animals ; his condition, without the aid and in the use of natural agents ; natural agents — animate, inanimate. Efects of division of labor when carried too far ; labor when applied to capital with the greatest efficiency; hired help; free and slave labor. Lecture IV., Exchange. — Of property ; exchange, when desired ; demand ; problem in political economy ; circumstances tending to such results. Of Money ; exchange In kind; utility of money ; metallic currency, advantages and disadvantages. Drafts, bills of exchange, etc.; banking institutions ; duties of government in regard to such institutions ; regulating rates of interest by law. Practical principles relating to exchange. Necessaries and luxuries. Lecture V., Elistribution. — Of labor; design of Providence in regard to laborers ; simple and educated labor ; their difference of price ; principles which will control the distribution of; results of the application of labor to capital. Choice of employment for the future. Price of money at interest ; legal regulations ; stocks ; of rent ; land; other objects. Lecture VI., Consumption. — Term defined; its design; con- sumption of capital ; of labor ; productive and unproductive 36 COLLEGIATE COURSE. consumption ; consumption of labor, to secure capital ; consumption for pleasure ; public consumption. Lecture VII., Governmental Regulations. — A tariflf; origin and meaning of the term ; design ; argument for a tariff. Argument for free trade. Mercantile Ethics. The following is a brief synopsis of the course : Ethics defined. Ethics as distinguished from (civil) law. Mercantile law and mercantile ethics defined and distinguished; that which may properly be declared right in a court of justice, whose procedures should be controlled by principles of mercantile law, might appear highly criminal when judged in the light of the immu- table principles of mercantile ethics. Moral and commercial trust-worthiness. Ethics of advertising. Common practice. Ethics of buying and selling, setting forth the character of articles, etc. Common practice. Ethics as appertaining to money and other articles known to the holder to be, or about to become, uncurrent or worthless, and unknown as such to others. Common practice. Ethics in regard to the payment or collection of debts. Common practice. Ethics pertaining to bankruptcy. Ethics pertaining to legal redress. Ethics pertaining to the sphere of clerks, agents, etc. Effects of general conformity to the principles of ethics in all com- mercial transactions. Effects of violating these principles. Comparative value of real moral worth and wealth without the former Moral principles as prudential maxims. Commerce and Commercial Geography. This is a new feature in commercial education, and first introduced into mercantile colleges by the principals of this institution. There is perhaps no department of learning in which young men generally are so deficient, as the geography of our own and foreign countries. COLLEQIATE COURSE. S» To the business man, as well as him who expects to receive ben- efit from casual reading, but few subjects are of more importance than a definite and correct knowledge of the natural and artificial channels of commerce, both domestic and international. The lecturers in this department will endeavor to present the sub- ject in such a manner as to give correct ideas of the commercial fea- tures of the various localities most intimately connected with trade ; to present their mutual relations and mutual importance ; to discuss the respective merits and advantages of the various routes and means of transportation between these commercial centers ; to consider the progress and advances already made in navigation, and the various means of trade ; to point out the avenues and sources through which the agricultural and manufactured products of our own vast and fertile country find a market and consumer ; and show the intimate and fixed relation between the physical features and commercial impor- tance of states and nations. Business Correspondence. Whilst we are but too well aware that very little practical aid in business correspondence has been drawn from published works and forms upon this subject, we are fully confident that, under a practical and experienced teacher, very great improvements can be achieved. Our method of imparting instruction in this department is of the most practical kind, and one which can not fail of a good result. Students are not required to copy letters, but to indite them upon a variety of topics, all intimately connected with the details of business. Their letters are critically examined by the teacher, their inaccuracies of form, expression, orthography, and style pointed out, and corrected, and general suggestions and examples submitted, with a view to secure to the student a terse, forcible and unaffected style of corres- pondence. The ability to write a good letter — to know just what to say, and how to say it — is an accomplishment second to none which can be possessed by the man of business ; and, as no person can be said to be qualified for any important position in life without a degree of this ability, we have deemed it of the utmost importance that those who carry with them our indorsement should not prove themselves deficient in this accomplishment. 397454 38 COLLEGIATE COURSE. Partnership Settlements. The great variety of problems involving partnership settlements, contentions, and misunderstandings, that are required to be solved before completing the full course, gives the student a practical knowl- edge of the methods of procedure in most cases where it requires skill in the adjustment of complicated accounts. The teachers in this department have prepared and preserved a great variety of examples ; many of them are in the precise language in which they were prepared by the parties in controversy, making them as actual and practical as possible. This department of the course is made so full, and the detail carried to such an extent, that it becomes one of the most impor- tant features of the course of instruction. Any young gentleman that can acquit himself to the satisfaction of the teachers in solving these problems, must have a good knowledge of the science of accounts, as distinct from a mathematical knowledge. Special Lecturers. Hon . HORACE MANN, Hon. GEO. W. CLINTON, and ELIHU BURRITT have consented to lecture before the students, patrons, and friends of these institutions. The world-renowned reputation of these gentlemen makes a simple announcement of their names suffi- cient, without any encomiums from us. Banking, Eailroading, etc. Bank book-keeping has been brought to such perfection in these colleges, that it is nearly actual practice. After going through with the preliminaries oi starting a bank — such as drawing up the articles of association ; explaining the object, privileges, and restrictions of the charter; opening the subscription book for the subscription of stock; making the necessary arrangements for an oflSce ; receiving the first installment on capital stock ; the election of officers ; receiving notes of circulation from the board of control — in fact, after getting every thing into working order, the bank commences operating. All the necessary books and blank forms are now provi- ded. The transactions come up, and are disposed of, precisely as they would, behind the counter in a bank. COLLEGIATE COURSE. , g9 Railroad book-keeping has, also, been much improved upon, in the way of teaching it in these colleges. Two distinct sets of books and forms have been prepared at a large pecuniary outlay, which are designed to show as much of the detail of the business as possible. One set illustrates the business at the head office, and the other, the business at the stations and sub-offices. Other Departments of business are also as fully illustrated, simplified, and enforced. Ope nino: and Closmo; Books. Perhaps there is nothing connected with the science of accounts that gives more trouble to, or that is more dreaded by, a practical book-keeper, than the opening and closing of a set of books. There are many practical accountants, so called, who have never either opened or closed even one set of books. They can conducts, set of books year after year without any difficulty; they are rapid and correct in their work ; but, when called upon to open or close books, they are entirely befogged, and are obliged to apply to others for assistance. Such dases are not at all uncommon, and they show the necessity of being thoroughly acquainted with every department of an accountant's duties. It is the design of the instructors in this department, to illustrate every conceivable variety of change in the manner of opening and closing books. General Lectures. For the benefit of the public, as well as to give increased facilities to students for gaining general information, the principals have obtained a corps of some twenty talented gentlemen in each of the cities where these colleges are located, representing nearly all the professions and chief business avocations, to lecture from time to time upon subjects of general interest. These lectures have been unusually well attended during the past season, and have been the means of furnishing a lite- rary feast to a large class of citizens. To Our Graduates. If there is one thought more pleasant than another in connection with our enterprise, it is the consciousness that from almost every city, village, and hamlet within the boundaries of our great common- wealth, comes up from the hearts of those who once had their regular places at our desks and in our classes, the greeting which speaks of an interest in common Avith our own, a mutual desire for the growth and perfection of the work in which we are engaged. We do not forget that the memberships in our colleges are per- petual, and that, notwithstanding the multitudes of names herewith published, very many are at the present associated with some of the first business firms in the country, while others are filling equally re- sponsible posts in other capacities, having the chart of their future life- voyage distinctly traced and studied, yet we are possessed of nothing in the way of extended facilities to which all are not equally entitled. The mere form of receiving from us a Diploma does not sever your connection with us, but rather more closely cements it ; and it is not necessary for us to express what you all know, that our classes will never be too full to admit you, or our time too precious to share with you. We are fully aware that you hold in your keeping the elements of our success, that our future patrons Avill be actuated more by a knowledge of your competency than by any special pleading of our own. We have ever placed the greatest stress upon the thorough qualifications of those who bear our credentials, and the fact of your possessing them is as great an evidence as we can give of our full con- fidence in your ability and integrity. We hope to ever retain the re- spect and good will which you have manifested toward us, and to pre- serve the character of our institutions, that you may never desire to conceal the fact of your connection with us. Miscellaneous Intelligence. Ladies' Department. The change which has taken place in public sentiment during the last few years, as to the propriety of females being educated as ac- countants, clerks, etc., is a sufficient guarantee for any efforts which may be made to meet the wants and demands of that branch of soci- ety, who deem it a privilege, as well as a right, to assume equality in some of the lighter and less hazardous departments of trade. The idea of practicability is the ruling one among our American people ; and the great question to be solved is, whether any particular enterprise or plan of education is to prove of public utility. The principal aim of education should be, to qualify men and women for performing, correctly and understandingly, the practical duties of life, and adding an influence for good to society. It is gen- erally acknowledged, that the women of our country have too little knowledge of business affairs. The result is, that, in nine cases out of ten, on the death of the husband, the settlement of the estate is thrown into the hands of administrators or executors, who too often prove "interested financiers," materially affecting the future comfort and prosperity of the " widow and children," whom it is their duty to protect. There seems to be no good reason why women, natural guardians as they are, should be kept in ignorance in regard to both theory and practice in business affairs. Many of the duties devolving upon ladies require a correct knowledge of accounts and business routine gener- ally. In the absence of such knowledge, she is often placed in embar- rassing positions, in the performance of even common business trans- actions ; while, in the settlement of an estate, and adjustment of the more complicated affairs, she is found totally incompetent. Ladies should be educated with a view to usefulness in society, as well as ornament. In anticipation of the wants of this class of community, the prin- cipals have fitted up, in a most convenient and elegant style, a " ladies' department," in which will be taught the same course as 42 MISCELLANEOUS INTELLIGENCE. in the male department. The very large number of highly respect- able ladies who have already become members of this department of the college is sufficient evidence that the liberal facilities here offered for study, and provisions made for the comfort and convenience of its patrons are duly appreciated. We assure the public that nothing will be left undone which will promote the prosperity of this department of the institution, and furnish the most complete and thorough course of study ever offered to ladies in the pursuit of commercial education. Reading-Koom. A LARGE number of selected newspapers and periodicals are kept on file for the use of students during their leisure moments. This proves to be a very valuable acquisition ; as those who have been accustomed to much reading, and have acquired a habit and taste for it, can here satisfy that appetite in much less time than if they were obliged to procure single copies of papers from diflferent places; and those who have not been in the habit of " looking over the papers" will soon feel the "force of custom," and will find this to be a source of knowledge and entertainment from which may be derived both profit and pleasure. Each college is furnished with a well selected library, embracing works upon commercial law, political economy, book-keeping, commerce, commercial geography, ethics, business, etc. Preparatory Education. A KNOWLEDGE of the Ordinary English branches is all that is necessary preparatory to entering upon the course of studies. The initiatory instruction is such as can be understood and applied by those who are entirely ignorant of every thing pertaining to the science of accounts, so that no person need have any fears of being unable to master the course, if he make the proper exertion. Evening Sessions. There is no vacation in the day sessions during the entire year ; but the evening sessions close during the summer months. The rooms will be open, evenings, from Oct. ir)th to April 15th, giving all persons who can not attend during the day an opportunity of passing over the entire course, without detracting at all from their daily avocations. MISCELLANEOUS INTELLIGENCE. 43' Lyceum, or Debating Society. The students and graduates of this institution have formed an association for the discussion and the better understanding of the intricate points that may arise in their daily business transactions, also taking sides on questions of commercial law, political economy, ethics, commercial calculations, principles of penmanship, new methods and classifications in book-keeping, etc. The members of this association meet once a week, and, in an orderly and gentlemanly manner, dispose of all matters under consideration to the satisfaction of all concerned. These meetings have proved to be very beneficial to the student, having a tendency to increase his self-confidence, to give him clearer ideas upon all matters discussed, to make him familiar with the manner of conducting public assemblies, and to increase his knowledge generally, by inducing habits of research and investigation. Employment. It will readily be perceived that our facilities for obtaining situations for graduates are unequaled, having an acquaintance that extends through all the cities between New York and St Louis ; still, we do not hold this out as an inducement to persons to become members of our colleges. We consider that a thorough business education, in itself, is ample compensation for the money and time spent in obtaining it. It is for our interest as well as theirs, to secure situations for our graduates, when they wish them. Public Examinations. Mercantile colleges, unlike others, have no stated period tor the commencing and closing of sessions. They are designed to accom- modate all persons, at all times, being in perpetual session. This being the case, and each student receiving individual instruction, it is seldom that more than two or three students graduate at the same time. It will readily be perceived that this arrangement is not favorable for public examinations ; but such examinations will take place occasionally during the year, when enough students are graduating, about the same time, to make it an object. 44 MISCELLANEOUS INTELLIGENCE. Diplomas. Diplomas will be given to those only who complete the course, and pass the necessary examination. Business men are beginning to understand that all diplomas are not alike in the influence they exert, and in the truthfulness of the language expressed upon the face of them. One of the greatest impediments to the success of a really laeritorious institution of this kind, at the present day, is the fact that they have to contend with so many shallow impostors, who do nothing but copy the forms of others, and announce that they will award them at " half-price." They make no improvements themselves ; and. Instead of announcing simple facts, and striving to elevate this department of education, they are rather lowering the standard, and doing all they can to make it subserve their own pecuniary interests, irrespective of their duty aud obligation to their patrons, and to the direct injury of themselves and the public. Counterfeit Money, Engraving, etc. For the benefit of those persons who wish to become expert in handling money, and detecting counterfeits, classes will occasionally be formed, in which the different processes of engraving will be illus- trated and explained ; a great variety of samples of both genuine and counterfeit work will be furnished, showing the diflference between them by contrast. By this means, a person can get a good theoretical knowledge of the principles that govern in detecting bank notes, which, with the necessary actual practice, will make him both rapid and sure. Boarding. There is no boarding-house connected with the college ; but we always have a sufficient number of selected private boarding houses, and private families that take no other boarders than two or three students each, where young men can be sent immediately on applica- tion at the college rooms. MISCELLANEOUS INTELLIGENCE. ^ Scholarships. Scholarships are issued for the " full course," which entitle the holder to instruction in either college until thoroughly qualified in all the branches of the course, without regard to time, also giving them the privilege of review, at any future time, free of charge. A person holding a scholarship can attend either the Albany, Buffalo, Cleveland, or Chicago colleges, as may best suit his convenience ; or a part of the course can be taken at one, and completed at either of the others; in short, tuition being once paid entitles the pupil to the privileges of all the colleges. His time will be entirely at his. disposal, he can complete the course as rapidly as he chooses, or can come and go as often as circumstances may require, and complete the coarse at his option. Parents residing in these cities can secure a scholarship for a son or daughter when quite young, and let them attend, at intervals, until a beautiful hand-writing is secured, and a thorough knowledge of the science of accounts and its collateral branches. Time of Commencing. Students can enter at any time during the year, as there are no vacations. There are some commencing, and others leaving, almost every day. Our arrangements are designed to accommodate every person in want of a business education. Each pupil receives individ- ual instruction, with the exception of blackboard illustrations and lectures, which are listened to by all the students as a class. Terms. Scholarship for full course, including all departments of book-keeping, lectures, commercial calculations, and prac- tical penmanship, giving the holder all the privileges of the institution until he has mastered all the branches, without regard to the length of time consumed $40 00 For same course in ladies' department, 25 00 Persons taking penmanship alone receive twenty lessons for 5 00 Writing scholarship, good for one year, 10 00 For ornamental penmanship, including off-hand flourishing, lettering, pen drawing, and fine shading, as may be agreed upon. 46 MISCELLANEOUS INTELLIGENCE. Rules and Regulations. 1. No student is allowed to open the drawer, or disturb the books of another, without permission. 2. Students will not remain in the rooms, unless they are engaged in the business for which they entered. 3. Students are not permitted to carry out of the rooms any article belonging to the college. 4. No talking, laughing, or improper noise, lounging, or collecting in groups, is permitted. 5. Students using tobacco must provide themselves with spittoons, to prevent the unnecessary filth they would otherwise create. 6. Students are expected to be present at all the lectures. 7. Any student who is found defacing manuscript by writing upon it, or otherwise, will be subject to a fine of five dollars, for each offence. 8. The rooms must be quiet and orderly at all times, so that ladies or gentlemen can enter them at any hour for study, (whether the teachers are present or not,) and feel assured that they will not be disturbed or annoyed. Every male member, on entering the college, is admitted as a gentleman, and is expected to preserve his dignity as such, during his connection with the institution. Manuscript Library. Our collection of manuscript books and forms is now very extens- ive, an.d additions are being made continually. Young men who have the time at their command can spend one year or more with us, and find ample material to cull from, and labor faithfully during the whole time. To Business Men. Advice and assistance will be rendered (confidentially or otherwise,) in adjusting partnership settlements ; in opening or closing; books; in changing books from single to double entry ; in improving the form or ruling of books ; in writing up books that are behind ; in detecting and correcting errors, etc. etc. MISCELLANEOUS INTELLIGENCE. , 47 Problems. The following are a few of the many problems required to be ana- lyzed by the student : 1. A, B, and are partners ; they invest in equal amounts at com- mencing business ; A shares six-fifteenths, B five-fifteenths, C four- fifteenths of the gain or loss. At closing business, the excess of effects over liabilities is $17,432. A has withdrawn, during business, $1,681.25, and B $634.30. The excess of gains over losses is $2,675.42. What was each partner worth at commencing business? What has each made ? What is the present worth of each ? 2, A and B are partners ; the former invests three-fifths, and the latter two-fifths, of the capital at commencing. They share the gain or loss equally. At closing, the resources are, cash on hand $8,432.18; merchandise, $12,326 ; bills receivable, $678 ; real estate, $4,250 ; personal accounts due them, $3,423.12. They owe, on bills payable, $3,218.93; on personal accounts, $943.72. A has drawn out, during th-e year, $160 ; B has drawn out $275 ; the profits amount to $3,128.43, and the losses $827.12. What was the firm worth at com- mencing ? What was each partner worth at commencing ? AVhat is each worth at closing ? 3, A, B, and C are partners; they invest equally at commencing; to share the gains or losses as follows : A, six-fifteenths ; B, five- fifteenths; C, four-fifteenths. At closing, the resources exceed the lia- bilities by $17,432. A has drawn out, during business, $1,681.25 ; B has added to his capital $624.35. The profits exceed the losses by $2,674.42. What was each partner's capital at commencing? What at closing ? 4. A, B, and C are partners ; to share the gain or loss in proportion to their investments. A invested $6,784; B invested $7,428; C invested $5,672. During business, A has drawn out $1,520. B has added to his capital $984. C has drawn out $620. At closing, the resources amount to $29,374, and the liabilities to $4,160. What has been the gain or loss? What is each partner's share? What is each partner's present worth ? 6. A & B are partners. They make no investment at com- mencing business. No regular books are kept ; but each partner keeps 48 MISCELLANEOUS INTELLIGENCE. a memorandum of his receipts and expenditures. A is to pay one-half of the necessary expenses for conducting the business, and receive three-fourths of the profits. B is to pay one-half of the expenses, and receive one-fourth of the profits. During business, A has received 62,342.41, and paid out, for expenses of the firm, SG23.60. B has received, as shown by his memoranda, $3,736.18, and paid out, on expenses, $56.23. Having settled with all other persons, how will the partners adjust their own accounts, if a dissolution now takes place ? 6. A, B, and C are partners. A invests $7,420, B $6,812, C $4,635 ; to share the gains or losses equally. During business, A has drawn out $672.43, B has drawn out $2,471.04, C has drawn out $1,896.06. The excess of effects over liabilities, at closing business, is $15,813.05. What has been the gain or loss? What is each partner's present net capital 1 7. A, B, C, and D are partners. A and B furnish the capital ; C and D to bear the expenses of conducting the business, each one-half. They share the gains or losses as follows, viz : A, seven-twentieths ; B, six-twentieths ; C, four-twentieths ; D, three-twentieths. A advanced, at commencing, $18,423 ; B advanced $13,142. The profit and loss accounts have an excess of credits of $6,823.80. The expense account has an excess of debits of $2,412.08. A has drawn out, during business, $426. C has drawn out $2,342.13. What is the net capital of the firm at closing ? What is each partner's interest in the concern ? How will a final settlement be effected with the partners ? 8. Two mechanics, A and B, commence business as partners, with equal facilities in their profession, and upon the condition that each shall pay one-half of the necessary expense of conducting the business, and share equally in the gain or loss. At the end of one year., they wish to balance their books, and close business, with a proper adjust- ment of their accounts, according to the above conditions. The product of A's labor amounted to $1,200. A has received, in cash, $976.63 ; his total expenses were $902.48, of which he paid $439.50. The product Of B's labor amounted to $1,008.64. B has received, in cash, $685.94; his total expenses amount to $90.70, of which he has paid $68.17. If B retires, and A remains, and closes up the business, what amount will be due to or from B on leaving 1 If A retires, and B closes up the business, what will A receive from, or pay to, B ? If A and B were to place the above statement in your hands, with authority to make the collections and payments, what amount of resources would come into your possession, and how would you dispose of them ? MISCELLANEOUS INTELLIGENCE. 49 9. C and D take a government contract, for which they are to re- ceive 14,680, provided the work all pass as " No. 1," on the completion of the job. If any portion of it pass as " No. 2," on inspection, 15 per cent, on the original estimate will he deducted for thnt })ortion ; if, as " No. 3," 20 per cent. The following is the result of the inspection : 1st Division (which is f of whole contract), is No. 1. 2d " " - " " " 3 3d " " I " " " 4. C has drawn from government $728.42, D has drawn $1,226.14; C has made disbursements on the work to the amount of $987.45. What has been the profit or loss ? How much is due C ? How much D ? 10. Two persons, A and B, enter into business under an agreement that A shall draw from the concern weekly, $5 more than B. Subse- quently, B lends A $260, with the understanding that each should thereafter draw an equal sum until the loan be liquidated. How long will it take ? 11. I am offered a good bond and mortgage for $8,000, dated June 3, 1857, drawing 7 per cent, simple interest, maturing three years after date. I projiose to purchase it, if by so doing I can realize 15 percent, on my investment. How much can I pay for it on August 1, 1858? 12. Three mechanics are partners. They agree that each shall be charged $2.25 per day for all working days that he is absent from the business. At the close of the year, it is found that A has lost 44 days ;; B, 28 days ; C, 12 days. How will a journal entry be made to adjust the matter between them ? 13. A, B, and C, enter into copartnership, each investing $5,000.. A is worth to the business $1,500 a year ; B, $1,200 ; C, $1,000. At the end of two months, B draws out $500, and A adds to his capital $1,000. At the end of five months, C withdraws $300. They close up their business at the end of the year, and find that a net profit has been realized of $3,500. What proportion of this gain belongs to each })art- ner, if money is worth 7 per cent, per annum ? 14. A, B, and C, are partners, each investing $5,000, and each being of equal value to the business. They draw from and add to the cap- ital as in the above example ; and, at the end of the year they ascertain their gain to be, as in the former case, $3,500. How Avill the gain be equitably divided ? And should the value of money, as in the former case, have any effect on the adjustment of gains ? 50 MISCELLANEOUS INTELLIGENCE. 15. A, B, and C are partners. They invest in equal amounts, and share gains and losses equally. During business, B has withdrawn from his capital $750; C has added to his capital $1,124. At closing, the effects amount to $18,432, and the liabilities to $2,118.28. The total losses amount to $731.04, the tot#l gains $3,110.11. What is each partner's share of gain or loss ? What was each worth at commencing? What at closing? 16. A, B, C, D, and E enter into co-partnership upon the follow- ing conditions, viz : A and B to furnish the necessary capital for conduct- ing the business, on which each is to be allowed 10 per cent, interest ; A and B's services not to be required in the business ; C to give his whole attention to the management of the establishment, and receive a salary of $1,000, as a partial offset to his superior skill and -experience ; D and E, young men without capital or experience, are ,to give their whole time to the business, under the direction of C. After fulfilling the above conditions, the partners are to share equally ;in gains or losses. A and B advance $10,000 each, at commencing business, Jan. 1st, !1856. The books are kept by single entry. At the close of the year, the following is an exhibit of the state of affairs : A has drawn out, .during the year, as follows, viz: April 5th, $200; July 22nd, $700; •Oct. 8th, $600. B has drawn out, March 24th, $150; Aug. 15th, $320; Dec. 13th, $180. has drawn out, May 23d, $430; Sep. 2nd, $275; Nov. 25th, $470. D has drawn out, June 4th, $300. E has drawn out. May 11th, $600; Sept. 8th, $150. On the last day of December, 1856, an inventory is taken, and the following statement laid before the partners: Cash on hand, $8,000 00 Bills receivable, on hand, 3,000 00 Real estate, valued at 20,000 00 Bills payable, unredeemed, 8,500 00 Balance due from firm on personal accounts 6,000 00 Suppose a dissolution takes place at this date, how will a final adjustment be made with the partners? AVhat is each partner's interest in the concern at the close of the year ? INAUGURAL EXERCISES. OPENING OF TUE NEW R00M3 OF THE MERCANTILE COLLEGE AT CHICAGO. MK. ARNOLD'S ADDRESS. The exercises connected with the opening of the new rooms in " Larnion's Block," Chicago, which occurred on the 4th of May, 1858, Avere of the most interesting nature, comprising an era in the history of mercantile science. Not only was the highest official endorsement afforded, in the person of the INIayor of the city, who presided on the occasion, but the first talent in the various professions was brought into requisition, and did honor to the effort made to elevate the stand- ard of a business education. The entire building was brilliantly illuminated, and the large lecture room filled to overflowing with ladies and gentlemen. As before stated, Mayor Haines presided, and Hon. Isaac Arnold, a prominent member of the bar, and an effective public speaker, deliv- ered the inaugural address, which we publish in this connection. At the close of the address, John C. Dore, Esq., introduced the resolutions which follow ; after which the meeting was addressed by Thomas Richmond, Esq, ; Messrs. Wm. H. Wells, Superintendent of Public Instruction ; J. C. Dore, ex Superintendent ; Bross, of the Press ; Shehan, of the Times ; J. B. Morwin, Esq., and others. Mr. Richmond is one of the earliest settlers of Chicago, and in his remarks stated that forty-three years ago he navigated the lakes, before a steamboat, a harbor, a canal, a light-house, a railroad, or a telegraph was known in the country. Mr. Wells spoke of the general interests of education, and of tho.t particular department to be furthered by the institution now inaugurated. His remarks were exceedingly happy and pointed. The other gentlemen, each in his peculiar vein, added to the intellectual enjoyment of the occasion. The public enthusiasm manifested upon this occasion affords addi- tional evidence of the fact elsewhere assumed, that these institutions 52 INAUGURAL EXERCISES. for business are gradually making for themselves a home in the affec- tions of tlie people ; and that the best wishes of our most prominent citizens attend the development of this plan of education. It would, indeed, liave been a difficult matter, ten years ago, to elicit the heart- felt resi)onses that were drawn forth upon this occasion, or to commit that class of citizens to the sentiments embodied in these resolutions. But the institutions have made their mark in the business world ; and their fruits are such as every noble-minded man is happy to commend. KESOLUnONS. Whereas, the commercial interests of our country form the basis of our national intercourse, and constitute a prominent element of our prosperity, being interwoven and indissolubly connected with the well- being of all ; therefore, Jiesolved, That a specific department of education is demanded to fit young men for an intelligent and honorable discharge of the respon- sible duties of business life. Jiesolved, That the facilities afforded by this chain of National Col- leges are worthy of special consideration ; and that the plan by which a scholarship issued from any one point entitles the holder to a life membership throughout the chain, is a peculiar feature of great util- ity, and receives our most hearty approval. Jiesolved, That inasmuch as all classes have more or less to do with business affairs, we commend that branch of education which is thor- oughly obtained only at the Commercial Colleges to the attention of all, as meeting a want experienced not alone by the practical account- ant and merchant, but by the professional man, the mechanic, and the farmer. Jiesolved, That the qualifications evinced by the graduates of these Colleges, for the details as well as the intricacies of business life, estab- lish beyond a question the great value and thoroughness of the instruc- tion given. Jiesolved, That while we most emphatically endorse this chain of National Colleges, so far as perfected, we bespeak for Messrs. Bryant & Stratton that encouragement and cooperation which will enable them to extend their Colleges to all the cities of America. EDUCATION OF TITE HrERCTTAWr. 63 BY HON. ISAAC N. ARNOLD. Human energy, which in some R)rm of activity gives color to the times, and stamps its own peculiar phase on each page of human history, is now devel- oping itself in commerce. It is not unusual to hear the period in which we live, reproached as being absorbed in material interests. Burke mournfully exclaimed, "The age of chivalry is gone ! " Yet if we compare that fomed period, with its glitter of arms and grace of manners, with the more homely, but far more comfortable and virtuous present, if we observe the degradation of the masses, the slavery, the brutality, and supeistition, Avhich then prevailed, and if we also observe how much of life and treasure was wasted in causeless wars, in the quarrels of kings, in religious persecutions and crusades, I think the student of history will rather find cause of congratulation, that the will and powers of man are now engaged in the pursuits of industry, of trade and commerce : that in this age the human intellect seems principally occupied in developing the material interests of the world; in educating the people, in inventing labor-saving machinery, in subduing the obstacles which space interposes to universal trade and commerce. Steam and electricity have almost annihilated time and space, and brought the whole world fnto neighborhood reJations. Under these influences, the condition of the world is being revolutionized, and man is rapidly advancing. The merchant is the real missionary, and the sum of human happiness is incomparably greater than in those days of war and knight-errantry, of Avhich poets and sentimentalists so often sing. Trade and commerce always keep pace with, and are generally the liarbiu- gers of civilization. A moment's reflection upon the date of the origin of the modern instrumen- talities of commerce will illustrate this. A policy of insurance, a bill of exchange, a promissory note, banks and ])ank-notos, are all of comparatively modern origin. These instrumentalities have perhaps been scarcely less effective in promo- ting commerce, than the mariner's compass, the steam engine, the telegraph and the railroad. In feudal times, and wherever the feudal system left its impress, trade and commerce were degraded, and its followers were a proscribed class. The sol- dier looked with contempt upon the merchant. In America it has always been different, as was early illustrated, when a Boston merchant, John Hancock, was called to preside over the Congress of Independence — a distinction to which history has already awarded a higher meed than belongs to occupants of thrones. *An Address, delivered at the dedication of the new rooms of the Chicago Mercantile College. 54 EDUCATION OF THE MERCHANT. And this change so inaugurated by the elevation of the Boston merchant, has rapidly extended throughout the civilized world. The contest for supremacy among the nations of to-day, is not at the tour- nament, nor on the field of the cloth of gold, nor at those "gentle passages of arms," so graphically described by Sir Walter Scott. Nor is it on the battle field, " Where furious Frank and fiery Ilun Shout, midst their sulpli'rous canopy ;" nor yet is it on the ocean, where armadas fight for naval glory. The " World's Fair" at London is our modern field of glory. The tourna- ment of to-day is beneath the dome of the Crystal Palace, dedicated to indus- try. The naval contests now are between the Collins and Cunard lines of steamships, or at Cowes, in which the victory of a New-York yacht carrying off the prize electrifies two continents. The Leviathan of to-day would override and sink the famed Spanish Armada without checking her speed. The knights who carry off the highest laurels are your Stephensous, your Morses, your McCormicks, yonr Sir Joseph Paxtons, your Grinnells, your Kanes. The result of this revolution is, that the merchant of to-day is the man of the age. He is too busy to be a politician ; he has not time to accept place. He is sending his ships to China, to California, to Australia. He is construct- ing a telegraph across the Atlantic, building a railroad across a continent. And thus, by the exercise of an energy and an intellect equal to that of the greatest of the earth, the merchant h?>s made commerce the commanding in- terest. It is limited only by the habitable globe. In its origin, you trace its feeble efforts, as it crept along the shores of the Mediterranean, the Caspian, and the Euxine. Now, it penetrates every inlet, explores every land. From the tropics to the poles, no river, bay, harbor, sea or ocean, but is whitened with its sails. Girdling the waters with steamships and the land with railroads, it breaks down the barriers of country and race, and brings men to recognize their universal brotherhood. This universal in- tercourse spreads the thoughts, the inventions, the discoveries, the improve- ments in the intellectual, material and moral world to the uttermost ends of the earth. McCormick's Keaper is relieving the toil of the laborer on the wheat fields of France, Australia, and California, as well as on the prairies of Illi- nois. So commerce brings to us the products of the forest and the field, the sea and the land of every clime ; the gold and the diamond, the spices, the fruits of the tropics, and the furs of the North, the flowers of China and Japan, the evergreens of Asia and Oregon; so that in these days not a flower blooms beneath the universal sun. not a tree or plant which is good for man or beast, but by this universal spirit of commerce is brought to us, and made to con- tribute to our comfort or our pleasure. While at the same time, as Channing eloquently says ■. '• Commerce carries the missionary and the school, the Bible and the Cross.'"' EDUCATION OF THE MERCHANT. 55 The structures dedicated to commerce arc emblematic of the power of our merchant princes. The warehouse, the depot, and the exchange, rival in exte- rior magnificence the palaces of the Ca3sars. Here, in our own city, the crea- tion of a da^', we see that trade and commerce have summoned the iron from the mine, and the marble from the quai-ry, to rear structures which already surpass the feudal castle. How strikingly does Great Britain exhibit the greatness which results from commerce. Formed of those little islands, which scarcely dot the map of the world, yet she is. and has been for centuries, the leading poAver of earth. By means of her commerce, she has dotted over the surface of the whole globe with her possessions and military posts, and (to use the figure of "Webster) '•Iler morning drums' beat following the sun, and keeping pace with the hours, circle the earth daily with one continuous and unbroken strain of the martial airs of Old England." And yet it is to her trading, more than to her iniUlayy posts, to her merchants equally with her soldiers, that England is indebted for her su^iremacy. This tendency of the age to devote its intellectual power to material devel- opment and commerce, is perhaps more apparent in the United States, than anywhere else, and no other nation has more strikingly exhibited the results. Here commerce has ever been comparatively unshackled and free : it has al- ways been regarded with pride, and fostered with care. The consequence is, that America's " account current" with the world is gratifying to our national pride. The power of the human intellect applied to material advancement has nowhere been more strikingly exhibited than here in our own city. These radiating railroads, stretching in every direction from this common centre, pour into this great granary the agricultural products of the finest portion of the continent, making Chicago the greatest grain mart in the world. Tlie commerce that floats on j^onder lakes^ equaling the entire foreign commerce of the Union, exhibits the extent and richness of Western trade, and of the enterprise, energy, sagacity, and powei', to which it has been so rapidly de- veloped. This Commercial College, then, which you are about to inaugurate, has grown out of the necessity of things. It comes to meet a want ; it is a neces- sity, and it is on the spot where that necessity is most felt. Our commercial classes, those who control such vast interests, whose influence on our material progress is so great, need a peculiar training to enable them to discharge the duties which belong to their position. It is fit that here, where they are to achieve their victories, they should be trained for the race. I propose to submit a few suggestions as to what constitutes that wliich your college is designed to produce — the True American Merchant. The basis of all, the cardinal virtue, is Integrity. Without this he may pos- sess all knowledge, industi-y, tact, and sagacity, but he will prove a fiiilure. Truth and integrity are to the merchant like courage to the soldier, and chas- tity to woman, the point of honor to be preserved with as much care, and 56 EDUCATION OF THE MERCHANT. guarded as jealously from stain or blemish. Without integrity, though he has everything else, he has nothing. No pecuniary sacrifice but should be welcomed rather than do that which wears the least appearance of fi-aud or dishonesty. I have practiced law from the financial embarrassments of 1837 to those of 1857, and the result of much observa- tion is, that as a matter of interest alone, the merchant should preserve his credit for honesty at any pecuniary sacrifice. You cannot, in my judgment, too sti'ongly impress upon all the extreme folly, as well as criminality, of the whole catalogue of evasions, delays, transfers, and frauds, to prevent, hinder, or delay the prompt payment or collection of a debt. The dishonest creditor will generally — not always — find lawyers whose aid in such purposes can be purchased ,• but these efforts are all illegal, dishonorable, miserable follies — temporary expedients, but permanent evils. You cannot impress too strongly on the student of commerce, that perfect candor, truthfulness clear and open as the daj'', honesty which never under any temptation withholds, denies, or delays that which belongs to another, are as cfEcicut in securing success as in attracting respect and admiration. Such qualities have always a market value, which secures to their possessor his own position and price. Capital solicits his acceptance ; station, confidence, business, success, follow his footsteps. It is the glory of Commerce, that she has among her followers such men, not too many — but yet some. There are those of whom it may be truly said *•' His word is as good as his bond." There are men upon whose character integrity has been so impressed, that their word, like pure gold, will pass all over the civilized world. Men who have never seen them, strangers separated from them by half the world, are willing to trust whole flotillas of com- merce to their fidelity and care. People insure against the treachery of the winds and waves, fire and the elements, but feel that if their property once reaches the custody of this honest man, it is safe. Such a man is indeed "the noblest work of God.'" Ilis integrity is better to him than caj^ital. You will teach truth, if you teach that fraud, falsehood and dishonesty, are blunders as well as crimes. When the Chicago merchant sees his whole prop- erty stored in the warehouses of Buffalo, Oswego, New-York, and Boston, and knows there is vigilance to care for it, activity to dispose of it, truth to account for it, and honesty to send it back again, in an increasing tide of opu- lence, there is exhibited that trust, security and confidence which are the life- blood of commerce, and which result in mutual advantage and general pros- perity. But where a fraud is perpetrated, a shock is given to the whole system; all suffer, the innocent and the guilty; and he who perpetrates it is a traitor to his craft, as well as to his creditor. May I be allowed to add, that a perfect merchant should be a true Christian ? I mean not the ostentatious professor, who makes long jirayers and conspicu- ous contributions. But any man, in any position, will inspire more confidence and achieve a higher success, who sincerely believes and humbly strives to carry out in his daily life the sublime teachings of the Bible. With the moral basis of integrity and truth, with general intelligence, with habits of industry / EDUCATION OF THE MERCHANT. 57 and economy, the perfect merchant needs pleasing manners, agreeable address, tact, good temper and decision — the ability to say '• No" with emphasis. It is not to be denied, that, with very many bright exceptions, still the standard of commercial honor is too low. There is one conceded fact which illustrates this — for the existence of which not the mercantile class alone, but tlie bar and the judiciary share the responsibility. I allude to the fact that fraud and violations of trust, when committed on a large scale, generally go unpunished. It is Otherwise in England. This must be changed and cor- rected here, or the fabric of our commercial prosperity will be undermined. The banker who embezzles by the thousand, the railroad president who plun- ders a corporation, the public officer who proves a defaulter, must be punished as certainly and severely as the horse-thief. When this is done, we shall have a high standard of public and private morals. When I enumerate general intelligence and varied culture as one of the qualifications of the perfect merchant, I mention something within the reach of all. Tlie examples of Franklin, of Elihu Burritt, and many others, show what may be accomplished by application. The man who aims at a leading position as a merchant, will find a knowledge of the modern languages and of commercial law almost a necessity. You will scarcely need to teach your students how to acquire. Young America seems to understand that pretty well, by intuition. How to use. and bow to spend, is not less important. With health, good habits ii,nd industry, wealth — at least a competence — is within the reach of all. But the true philosopliT/ of use — to use wealth so as to render it most useful to its possessor, to his family, his city, his country — this requires much more study, and much higher qualities, than merely to acquire. Upon this point I have only time to say, that in our country private munificence stands in place of public endow- ments. To the mercantile class, the men who accumulate large fortunes, we must look for the endowment of our charitable institutions, our colleges and universities, our public libraries and galleries of art. To our merchant princes we must also look, to supply the means to those generous and benevolent in- stitutions which embellish the age, and which will go down to futurity as one of its noblest distinctions. That our great merchants appreciate these require- ments, and are ambitious of associating their names with worthy enterprises, the Astor Library, Girard College, the Cooper Institute, and many others less ambitious, but not less meritorious, sufficiently indicate. I am proud to add that there are already indications, which I will not specify, which assure us that the wealth of Chicago is, to a considerable extent, in the hands of those who appreciate the claims of art, of learning, and humanity. The commercial man is exposed to peculiar dangers ; and, among others none is more disgusting and degrading than an inordinate love of wealth. The accumulation of vast fortunes, by the exertion of stupendous energies and intellectual powers, is a curse or a blessing, as it falls into noble, or vile and sordid hands. Nothing is more disgusting, nothing more coarsely vulgar, than mere wealth, with its silly arrogance, unembellished by taste, without the orna- 58 EDUCAT10^f OF THE MERCHANT. meut of liberal culture, and unhallowed by virtue. A man who has nothing but wealth to be proud of, should be humble indeed. There is another topic, to which I trust I shall bo pardoned for making a passing allusion. There is a feeling existing to some extent, that in these days the conuncrcial classes are not the most sensitive to the encroachments of wrong and oppression — that, as a class, they do not feel the first approaches of danger to the great principles on which our free institutions are based. They are sometimes charged with being willing to barter, for peace and gain, the right to be true. Some afi'cct to doubt whether, in these days, very many such merchants as John Hancock would be found, who, when he attached his name to the Declaration of ludependeuce, heard unmoved the exclauiation, '• There goes half a million." In so f\ir as there is truth in these reproaches, if there is any, the course of the merchant is suicidal — for liberty is the very air and life of commerce. England and America, the freest, are also the most commercial nations of the world — and I am proud to add, that if such re- proaches can be justly made against the commercial class of any city, they cannot be justly made against the merchants of Chicago. No disloyalty to freedom can be charged against them. This school, then, will strive to train its pupils to adopt as their model the perfect merchant ; who, while engaged in the engrossing pursuits of commerce, will never forget that he is a citizen and a man. Go forward, then, in your teaching — and while you instruct in the way to acquire, teach also how to use, and how to spend. "While you point out to your pupil the path to success, teach also, that there is something higher and better than success. Teach him that wealth, without culture or worth, instead of being a badge of honor, only I'enders the ignorance, the vice, the rudeness of the possessor the more con- spicuous. Teach that wealth is only valuable as a means. Show to him that the successful merchant is the trustee of his property, which has been placed in his hands to be used for useful purposes. Teach him what he owes to him- self, to his family, to religion, to letters, to his country. To himself, the suc- cessful merchant owes the highest culture which circumstances will permit. To his family, the best education, a home of comfort, of elegance, of taste and hospitality — where books, and flowers, and works of art, shall cultivate the love of the true, the pure, and the beautiful. To religion he owes liberal support and aid, as the basis of all individual happiness and national pros- perity. To him the community have a right to look for aid for their colleges, their public libraries, their galleries of art, their public charities and hospi- tals. In so far as this institution aids in the training of such men, it will itself become an institution of great benefit, and its teachers and founders, public benefactors. / Letters of Recommendation, From Practical Business Men of Buffalo, Albany, Cleveland, and Chicago. Cleveland, August 27th, 1856. The undersigned, bankers of the city of Cleveland, take pleasure in stating to the public, that we have carefully examined the banj^ing manuscript books which are in use in Bryant & Stratton's mercantile colleges, and find them both practical and comprehensive. The set consists of twelve books ; and tlic principle and auxiliary books embraced in the course are similar to those used in our business, and the transactions of suf- ficient variety to give the student a perfect illustration of the nature and routine of banking. We therefore cordially join in commending the same to young men in pursuit of a thorough commercial education, T. P. HANDY, Cashier Commercial Branch MYGATT & BKOWiSr, Bankers, Bank, BROCK WAY, WAS30N, EVERETT ft CO., SAMUEL AVICK, President City Bank, Bankers, ALBERT CLARK, Cashier " HARTXESS, RILL & CO., H. B. HURLBURT, Cashier Bank of Comnaorce, A. E. FOOT, Cashier Merchant's Bank, W. A. OTIS, President Commercial Bank, T. M. KELLY, President " WICK, OTIS & BROWNELL, Bankers. A. COBB, President Forest City Bank. Cleveland, Sept. 4Tn, 1856. TuE undersigned have carefully examined the manuscript forms of commission bus- iness as pursued at Bryant & Stratton's mercantile colleges, and find them to be eminently practical. If students are thoroughly drilled in all the transactions and forms embraced in this course, they can not fail to acquire knowledge which will avail them in business The course embraces every variety of transactions, and gives a fair illustration of business as it is. , We therefore freely and cheerfully commend to young men who arc in pursuit of commercial education, this work, as a faithful exposition of the transactions in a commission bouse. M. B. SCOTT, CHARLES HICKOX, J. L. WE.VTIIERLY, J. A. REDIXGTO X, N. C. WIXSLOW, HANNA, GARRETSOX i CO., BROWXELL, & CO., HUSSY & SINCLAIR, W. J. GORDON & CO., STANDART, BEMIS & MURRAY, CHxUIBERLIX, CRAWFORD, k CO., 11. N. G.VTES, SAMUEL F. LESTER, (Firm Hubby, Hughes C. BRADBURN & SON, & Co.) HEWITT &TUTTLE. RAWSOX, FOOT & CURTIS, 60 LETTERS OF RECOMMENDATION. Chicago, Sept. 16th, 1856. To whom it ma\j concern . We, the undersigned, bankers of the city of Chicago, having carefully inves- tigated the niaTiuscript forms for teaching the science of banking, as used by Messrs. Bryant & Stratton in their mercantile colleges, take this opportunity to express our hearty concurrence in the same. The principal and auxiliary books are all prac- tical in form, and s S Buffalo, N. Y. Lyon, Augu-ta Buffalo, N. Y. Lewis, Nelson .. .Ingersoll, C. W. Lyman, Robert, R Arcade, N. Y. Loucks, D. L Pekin, N. Y. Lathrops, Henry M Buffalo, N. Y. Lirrcau, L. D Buff.ilo, N. Y. Lyon, Mrs. Geo Buffalo, N. Y. Lampman, J. Druramondville, C. W. Lent, J. M Buff.ilo, N. Y. 66 LIST OF STUDENTS. Lyon, Chester York, N. Y. Lynde, Buidctt A DulTalo, N. Y. Lesure George J Templeton, Mass. Langnnhadir, John T lUiffalo, N. Y. Liimphior, Joliii Buiralo, N. Y. Ijerch. Urial Camtiria, N. Y. liaskcy, Stephen Gilead. O. Laylia, Chas. A Norwalk, O. Lathrop, Jas. JI Norwalk, 0. Lacy, William, Jr., Albany, N. Y. Lawvcre, A. .M Troy, N. Y. Lam.son, D. W Lorrain, N. Y. Lai.sdell, Kobert C Albany, N. Y. Lansley, Jas. II Fort Edward, N. Y. Lawrence, L. AV Albany, N. Y. Leonard, Gurdon Fj Buffalo, N. Y. Lee, Josiah Danville, 111. Lotz, Chas Chicago, 111. Llewellyn, D.H Chicago, 111. Morey, L. B Genesee, 111. Miller, J. S '. Jolict, IlL McGiU, Richard II Jcr.seyville, 111. iMiuier, Theo. L Little Mackinaw, 111. Marr, John Chicago, 111. Milligan, John C New-Y'ork, N. Y. Milligan, Thos. 1> New-York, N. Y. Merrifield, E. L Jamaica, A't. Mabel, Aust in Chicago. 111. Mar.sh, George \V Erookfieldi 111. Massev, J. B Blue Island, 111. Mav, il. N Bclvidere', 111. Medill, William U Chicago, 111. McAlferty, J. H Chicago, 111. McBane, John Chicago, 111. McBane, Archibald ...Chicago, 111. McFarland, John Salem, N. Y. McPhenson, George E Walworth, Wis. .Miller, Frederick Muscatine, Iowa. Jliller, Edwin J Chicago, 111. Miller, W.W Peoiia, 111. Mitchell, John G Chicago, 111. Monroe, B. T Chicago, 111. -Morris, George E Teskilioa, 111. Montgomery, M. Henry Aurora, 111. Murray, M Chicago, 111. Myers, Edward Granville, 111. Morton, George W Joliet, 111. JIartin, Henry Decatur, 111. Jlontgoraery, G. W Chicago, 111. Manvel, Allen Rochester, N. Y. McDonald, Benjamin F Buffalo, N. Y. JIarvin, William A ..Buffalo, N. Y. Miller, Phillip Buffalo, N. Y. Morgan, John H Buffalo, N. Y. Morris, M Clinton. N. Y. Morrison, Gugald C Hamilton, N. Y^. Mills, Herbert II Buffalo, N. Y. Morgan, Gifford A Buffalo, N. Y. Morse, Frank J Barre, N. Y. McKinnie, Mary A Buffalo, N. Y. M.'iltby, George W Glenwood, N. Y. JIcMa'ir, Hugh W X. Sparta, N. Y. Moshier, E. S Buffalo, N. Y. Montgomery, George Brantford, C. W. Magiun, Anna Buffalo, N. Y. Mcyuesten, Calvin B Hamilton, C. W. Meeker, G. W Westerville, 0. McLean, Chas. F N. Hartford, N. Y. Mitchel, B. R ...Tioga, Penn. Mavnard, Henry A Buffalo, N. Y. Mckinnou, Donald Fort Hope, C. W. McE.achein, Hugh C Buffalo, N. Y. Merritt, Joseph. Cleveland, O. Morriss, T. W Elicottville, N.' Y. Moss, R. M Akron, 0. Miller, Theodore Ottawa, 111. Maile, William Cleveland, 0. Moore, T. C Berea, 0. Muu on, Philo C Euclid, 0. Mo.scs,S. A Cleveland,©. Mo.ses, Philo P Cleveland, 0. Mason, Elijah Hiram, Ma.son, Mil East Townshend, 0. .McDougall, Alexander Covey Hill, C. E. JlcBride, John Detroit, Mich. Matthews, A. E Plymouth, Mich. Medbury, Lewis New Berlin, N. Y. Moss, Lewis New Berlin, N. Y. Marseilles, William Phila., Penn. McTedden, Michael Phila., Penn. McNish, David Lanca.'-ter, N. Y. Montgomery, George G Gorham, N. Y. McKeuzie, Roderick May ville, N. Y. Sloulton, George W Brownhelm, 0. Morehouse, Charles H Conneaut, O. Mears, L. B Cleveland, 0. Miner, Hallam East Townshend, 0. Miner^ Charles E East Townshend, 0. Martin, Robert G Monroeville, 0. Mulholland, George H...W. Flamborough, C. W. Mudge, Charles G Pittsburg, Ind. Mattimore, Francis J Albany, N. Y. Monroe, W. D Greenbush, N. Y. Miller, Charles J Albany N. Y. Morgan. S. II Albany, N. Y. Morris, Thomas W Olean, N. Y. Mallory, George H TroyJ N. Y. Moore, G. G Troy, N. Y. Morris, C. L Wortsborough, N. Y. Miller, Charles W Kindcrhook, N. Y McMillen. William A Schenectady, N. Y. .Millard, J. A Troy, N. Y. Morgan, Frazer Alban}-, N. Y Messer, Edwin P Waukegan, 111. Messer, Erwin B Waukegan. HI. Northrop, William W Cleveland. 0. Nichols, Samuel Ala. Norton, George H. W Buffalo, N. Y. Nellis, Lefferty Buffalo, N. Y. Newell, George B Tonawanda, N. Y. Noxon, J. B Speed.sville, N. Y. Xoyes, S. H Cedar Hill. N. Y. Na.sh, Henry C Ottawa, 111. Newton, M. W. . . lYaukfort, Iowa. Nichols, Jas. II Ottawa, 111. Norris, George F Lyons, Iowa. Owen, William T Talmadge, O. Oviatt, W. II Cleveland, 0. Ogle, Robert Detroit, Mich. O'Donnel, Oliver Phila . , Penn. OldBeld, Arthur Dunville, C. W. Olm.sted, Freeman Lindonville, N. Y. O'Brien, Henry Buffalo, N. Y. O'Niel. Matthew Buffalo, N. Y. O'Brien, Thomas Buffalo, N. Y. O'Connell, Henry T Albany, N. Y. Olm.sted, L. L Binghamton, N. Y'. Osborn, W. E Binghamton, N. Y. Patterson, Wm Tiffin, 0. Perrin, 0. H Norwalk, O. Poe, Geo Ravenna, 0. Powers, F.B Bedford, 0. Prentiss, E. P Green Bay, Mich. Parker, J. D North East, Penn. Pyle, Wm Anderson, Ind. Parker, C. J Lamah, 111. Phelps, H. D Elyria, 0. Pierce, G. W New Ale.xandria, 0. Pierce, Edward Canandaigua, N. Y. Peters, John T Clarkson, Mich. Parker, II. M Watertown, N.Y. Porter, A. B.... De Raysville, Pa. Poizat, Chas Phila., Pa. Palmer, Jno. B Romeo, Slich. Pratt, Mary Buffalo. N. Y. Parsons, C. W ■ Prattsburgh, N. Y. Parsons. Schuyler Cambria, N. Y. Parker, Buffalo, N Y. I LIST OF STUDENTS. 67 riatt, Saral. II Pittsfielil, Mass. I'armer, Henry Buffalo, N. Y. I'oabod}', A. S Ceres, N. Y. Piatt, Hermans Buffalo, N. Y. Pratt, Daniel K Klmira, N. Y. Parr, Thomas Buffalo, N. Y. Pinnei-, Edward .Buffalo, N. Y. Pomoroy, R()l)ert Buffalo, N. Y. Price, Heury W Buffilo, N. Y. Phenicie, David L Fremont. Ind. I'hcnicie, Daniel Fremont, lud. Pratt, Clias Pcrry.sburgU, O. Park, Wm. n Olena, Pease, VV. U Cuyahoga Falls, Parish, Mrs. M Cleveland, 0. Pixley, Uowcll Great Barrington, Mass. Parker, Andrew Sylvania, 0. Pierce, Isaac N Delaware, O. Patten, M. A Tioy, N.Y. Parke, S. M Albany, N. Y. Paddock, James B Terro Haute. Iowa. Paine, Chas Chicago, 111. Patterson, Rufus B Aurora, 111. Peck. Geo. E Chicago, 111. Peterson, P. S Chicago, III. Phillips, J. A Chicago, 111. Pickering, L. M Salem, Iowa. Poole, M.S. Chicago, HI. Powers, Saral St. Charles, 111. Princeton, Frank Chicago, 111. Parsons, Geo. W Woodstock, 111. Parriot, K Valparaiso, 111. Pabst, Frederick Chicago, 111. Peavey, Geo. G New-York, N. Y^. Pombo, Fidel Bogota, New Grenada. Paddock, Merritt C Hoosick, N. Y. Reinoehl, John Fairfield Cen , 0. Keynold.s, H. E Cleveland, 0. Bobbins, Burr Parma, 0. Rawson, Byron Albany, N. Y. lladley, Jno. J New Scotland, N. Y. Rankin, S. 11 Albany, N. Y. .Rice, Emily Albany, N. Y. 4Rvs.sell.L. h. Cobleskill, N. Y. Hand, W. H Chicago, III. Ranney, 0. D Chicago, 111. Ransom. A. P Chicago, 111. Reid, J. W Chicago, 111. Rcifsnider, Vincent Chicago, III. Rexford, B.N Blue Island, 111. Rice, A. B Chicago, 111. Rippey, Wm. D Kan>as Ter. Robinson, Abraham D Newark, 111. Robinson, .Milhard Earlville, 111. Rol)ison, L. C Ottawa, 111. Root, C. L Chicago, 111. Richard, Adolph L. Philadelphia, Pa. Reardon, Wm Joliet, 111. Runyon, Orriu Lockport, III. Ilenwick, Jas. II Bellefontaine, 0. Reid, J. W Jlount Pleasant, '). Roger.s, T. P Mount Vernon, 0. Richards, Jason Porote, 0. Robinson, Lyman Wooster, 0. Reedy, P. II Ravenna, O Rood, E.A Charleston, 0. Raighley, Chas Natclios, Miss. Rusk. Benj Phila., Pa. Russel, Thos Phila., Pa. Uappleye, II W Ridgeway, Mich. Riordon, John Grand Rapids, Mich. Rice, Bruce B Eblred, Pa. Rogers, Franklin Buffalo, N. Y. Rubins, Chas. Buffalo, N. Y'. Richardson, Jasper Buffalo, N. Y. Robinson, John II Can.andaigua, N. Y. Rubins. Simeon II Buffalo, N. Y. Roth, Michael Buffalo, N Y. Rice, Richard A Portville, N.Y. Hansom, John E Buffalo, N. Y. Riddle, Andrew Port Hope, C. W. Sponce, R Davenport, N. Y. Smith, S. N Auburn, N. Y. Slocum, W. B Troy, N. Y. Sweet, C. W Albany, N. Y. Sager, Abram New Scotland, N.Y. Stewart, Juo Albany, N. V. Shaw. B. B Cooksville. C. W. Squire, Levi II . : Troy, N. Y. Somarmdyke, D. G Chicago, 111. Stelle, A Chicago, 111. St. George, Geo Chicago, 111, Stolp, Allen W Aurora, 111, Swartworth, Abram : . .Stublette. 111. Siver, C. C. UnadiUa, N. Y. Sackett. II. II Lithgow, N. Y. Smith, S. (} ....'. Chicago, lU. Stetson, Wm. M Albany, N. Y. Salter. J. T Chicago, 111. Sawtell, David W Bo.ston, Mass. Sawyer, J. W Chicago, III. Saxe, Mathew Chicago, 111. Schaub, Edmund ■ Chicago, III. .Schaub, Jacob Chicago, 111. Scott, J. K Chicago, III. Sharp, W. T Princeton, 111. Shepard, A. D Cass, 111. Sherman, Jno. 11 Chicago, 111. Shirra, James Chicago, 111. Silverman, Frank N Port Washington, 111. Simmons, Sanford St. Charles, 111. Slater, Henry Jlomence, 111. Smith, Henry .Slerrillville, Iowa Smith, Wm. T Lawn Ridge, 111. Schott, Guy Bryan Philadelphia. Pa. Sexton, W. K Howell, Mich. ScoviUe, Geo. E Chicago, 111. Stover, Oliver G Philadelphia, Pa. Sage, R. II Chicago, 111. Sherwood, Walter Chicago, 111, Spooner, II. B Republic. 0. Snvder, Jno. M Jacksonville, 111. Satchell, Geo Chicago, III. Strong New-York, N. Y. Smith, Ormus Buffalo, N. Y. Steele, Franklin Buffalo, N. Y. Smith, Francis Buffilo, N Y. Skinner, Edward A WestrieM,N. Y. Smith, Henry S Buffalo, N. Y. Samuels. Lewis Buffalo, N. Y Seaver. J.E MilhiUe, N. Y Stevens, W. L Buffalo, N. V Schayver, Jauii's P Buffalo, N.Y' Smith, James II Buffilo, N. Y' Sharpe, Danl. A Rochester, N. Y.' Shepard, Garret H Buff.ilo, N. Y. Smith, James W Uopeville, N. Y. Sirret. B Buffalo, N. Y. Smaill, AVm Buffalo, N. Y. Spalding, Truman Lewiston, N. Y. Smith, Chas. B Buffalo, N. Y. Stebbins, L. C Lockport, N.Y. Scribner, Elliott Kenosha, Wis. Smith, Geo. W Kerrs. Cor., N. Y. Sutliff, Morris K Lyons, Iowa. Squire, Henry C Pitt.sfield, Mas-. Sw.art7„ Gilbert Buffalo, N. Y. Stevens, Ch.a.s. S Buffalo, N.Y. Shepard, Geo. L Huron, N. Y. Scott, Ransom Cambria, N. Y. Spiegel, M.arks Buffalo, N. Y. Stevens, W. L Buffalo, N. Y. Smith. Arthur W Brantford, 0. W. Smith; All)ert A Cleveland, O. Sehon, Stewart Mason, Va. Sharp, II. P Lyons, Mich. Sanford, Emorv Edinburgh, 0. Sw.ain, Rubin D Cleveland, O. SilLs, Lewis Cleveland, O Seolbeck, Fred Cleveland, O. Sells, Allen .. . Cleveland, 0. Stevens, James ^... Greenville, N. Y. 68 LIST OF STUDENTS. Strathcrn, James. . Albany, N. Y. Shaw, Win. J Cooksvillc, C W. Sibley, Seymour Westfield, Mass. Steplicn, Win Albany, N. Y. Skinner, U. L Connersville, Ind. Southwuk, Warren K Troy, N. Y. Slingluir, K. S Canal Dover, 0. Sheparil. John P Cleveland. 0. Sawyer, Orlando Mentoe, 0. Schneider, Kichiird New Castle, Penn. Struble, J.J Che.sterville, 0, Smith, Wm. Q Elyria. 0. Sey ler, Charles Cleveland, O. Shryock, D. G Meadville, Penn. Stui de vant, Harvey Ravenna, 0. Stephens, Erastus Vienna, C. W. Sherriff, James G Cleveland, G. St. Johns, Saml. P Utica, Mich. St. Johns, Reuben T Utica, Mich. Shumway, Perry Addison, Mich. Saenz, N .^ Co.sta Rica. Smith, W. B .Detroit, Mich. Schneider, Fred Detroit, Mich. Shaw, Amos Philii.., Pa. Sherwood, Iliram RuEfalo, N. Y. Seouler, Ezra Nortli East, Pa. Stetthimer, J Buffalo, N. Y. Smith, Lizzie Buffalo, N. Y. Towns-^nd, J Woodstock, C. W. Thompson, CD Orlan, Ind. Talbot, Lyman J Willoughby, 0. Tucker, Orrin North East, Penn. Totten, G. W Cleveland, 0. Te.'ikle, James Detroit, Mich. Talbot, n. J Centre ville, Mich. Talbot, L. T Centreville, Mich. Thomas, Jos. R Phila., Pa. Taylor, Geo. B Phlla., Pa Townsend, Elizabeth T Buffalo, N. Y. Taft, Francis T Lvons, N. Y. Thornton, W^m Buffalo, N. Y. Tiffr, Simon E Evan.s Cen., N. Y. Thompson, Mary A Buffalo, N. Y. Truman, Otis E Buffalo, N. Y. Taylor, G. H Yates, N. Y. Taylor, Anson Buffalo, N. Y. Taber, James Buffalo, N. Y. Thomas, Horace Buffalo, N. Y. Tracv, S. A., Saeger.stown, Pa. Talbot, J. P Tornic., 111. Taj'lor, Andrew J Lebanon, N. Y. Taylor, Geo Chicago, 111. Templeton, Jno. G Chicago, HI. Templeton, Thomas Chicago, III. Tramblay, Oliver Mantino, III. Trobridge, N. A Dixon, III. Tucker, Erasmus. Howard, Iowa. Tyme.son, Jno. H Bristol, Wis. Teall,E. A Lowvillc, N. Y. Tavlor, D. D Port Byron, N. Y. Teal, Wm. H troy, N. Y. T.aylor, Carj- Keeseville, N. Y. Taylor, A SchnectadyJ N. Y. Tyler, Geo Barrytown, N. Y. Talcott, Wm. A Boekford, III. Todd, Geo. W Chicago, 111. Vance, Jam.^s C Urbanna, Vincent, John Cleveland, Valentine, Wm. Henry Euffalo, N. Y. Vanvel.sor, John Buffalo, N. Y. Vancleave, John W Buffalo, N. Y. VoUiant, Oliver Chicago, 111. VanEtten, Gi'o, H Albany^ N. Y. Van Al-tine, P Troy, N. Y. Van Deryee, Mathew Bethlehem, N. Y. Van AVinkle, Benj Jacksonville, III. Vallard, Eli Chicago. III. Volk, Frederick New-York, N. Y. Wall,D. B Akron, 0. Whitley, Wm. M Erie, Penn. Whitney, Horace P Toledo, 0. White, J. H Conneant, 0. Winton, E.J Plato, 0. Wells, Alfred K Defiance, O. Williams, W. D Lima, Mich. Watson, J.S Frcdericksburgh, 0. Watson, Robert Detroit, Mich. Wright, Robert W Detroit, Mich. Wydle, Robert H Detroit, Mich. Watkins, Binj. II Detroit, Mich. Willier, Randolph 11 Birmingham, Mich. Willie, J Romeo, Mich. Woodsidc, Geo Phila., Pa. Wagner, Wm Phila., Pa. Wright, Jno Phila., Pa. Williams, I.-aac Chestnut Hill, Pa. Wilkinson, J. II Philadelphia, Pa. Williams, Edgar Philadelphia, Pa. Wooster, Jos Philadelphia., Pa. Ward, Jno. P Detroit, Mich. W'oodroe, John Detroit, Mich. Winter, Geo Chatham, C. W. Wilcox, Amenzo D Columbus, N. Y. Willard, Norton C Prescott, C. W. Walker, Geo. C Buffalo, N. Y. Wheeler, Albert J Buff do, N. Y. White, Henry A Buffilo, N. Y. Warner, Morris Buffilo, N. Y. White, Geo. W Buffalo, N. Y- Washbnrn, J. M Buffalo, N. Y. Wright, James Buffilo, N. Y Warren, E.E.S Buffalo, N. Y. Whitney. A. L Wilson, N. Y. Weir, Andrew Pu. Cook, H. W Freeport, 111. Cook, Alonzo I, IngersoU, C W. Good, B. N Utita. Wis. Coon, W. W St. Cath.arines C. W. Cooper, P. L Mt. Vernon, O. Coots, Wm Buffalo, N. Y. Corby, James, Bellovillo, C. W. Corbit, Schuyler, Tonawanda, N. Y. Corbet, Daniel, Putnam, N. Y. Corigan, Fredrick, ..Buffalo, N. Y. Cotton, George, Toronto, C. W. Cotter, James R Buffalo, N. Y. Courier, Stauton, Cobleskill, N.Y. Cox, Phillip, Chicago, Dl. Crane, K. T Chicago, III. Crane, Charles E ..BliKsfield, Mich. Crittenden, Newton E. Cleveland, (). Croft, Thomas F Painesville, 0. Crocker, Erastus W Madison, . Crowe, Edward, Chicago, 111. CuUoden, W. G Nelson, C. W. Cunningham, Michael, Buffalo, N. Y. Cunningham, Daniel, Albany, N. Y. Currier, John E ..Chicago, HI. Cursons, Robt. D Buffalo, N. Y. Curtis, Dwight A Fitchvillo, O. Curtis, Dexter, Chicago, 111. Curt'.s, L. B Mt. Vernon, O. Curtis, John L Canandaigua, N. Y. Custead, N Cleveland, (>. Custer, Lebbeus B Nevin, O. Daly, Mrs. R. H Buffalo, N. Y. Davis, H. S Buffalo, N. Y. Davis, Daniel, Kingsvillo, O. Davis, C. B Cleveland, O DavLson, Wm. C, jr Buffalo, N.Y. Davisson, N. G Newark, III. De.ans, W. C Trenton, C. W. Deans, James, Trenton, C. W. De Latre, Reginold, Drummondville, C. W. De Latre, Earuest A Dnimmondville, C. \V. De Lea, R Chicago, III. Delon, Willlira, Mt Pleasant, Iowa. Denisou, T. P .Buffalo, N. Y. Dennis, Miss Cornelia, Buffalo, N. Y. Dennison, W. Cleveland, 0. Dcnnison, A. J .Leydeii, .Mass. Dericksoii, R. W .Meadvillc, Penn. Deuther, Chas Buffalo, N. Y. Dewey, Henry E Hamilton, C. W. Dickensou, S. C Cleveland, 0. Dickenson, Charles E Chicago, III. Dickenson, Eugene, Buffalo, N. Y. Diiigens, J. A Buffalo, N. Y. Dingen.s, Fninds L, Buffalo, N. Y. Dodge, Clark, Buffalo, N.Y. Dolman, George, Cleveland, O. Donncll, Stephen New Philadelphia, 0. Donoghue, Mrs. M. M Chicago, 111. Douglas, Jjimes, Cleveland, O. Douglass, George, Alexander, N. Y. Downie, William, Cleveland, Dray, .\. M Bazetta, Penn Dr'sbach, James, R Cleveland, O Driggs, Henry, Tonawanda, N. Y CATALOGUE OF STUDENTS. 71 Driggs, Urial B ..Tonawanila, N. Y. Druer, John, Buffalo, N. Y. Duffv, Jamos, Chicago, III. Dunbar, Albert ..Bufinlo, i\. Y. Duncan, Geo. J Drummondville, C. W. Durand, A. A Syracuse, N. Y. Dutlou, Franklin, Cleveland, O. Kastuian, Anson, ..Lockport, N. Y. Kdwards, Miss Uarriet M ..Warrensville, 0. KUis, E. J Newark, 0. Ellis, J. F Cauandaigu.a, M. Y. Elliott, E. F Mi'llmore, O. Ellsworth, Wm. J liullalo, N. Y. Emeigh, John D Bullalo, N. Y. Enos, Henry K Millersburgh, 0. Enais, Jos. A. IiVon.<;, N. Y. Evans, Edwin T Buffalo, N. Y. Evans, Jesse G Wis. Evans, George, Buffalo, N. Y. Evans, George, 'froy, N. Y. Evans, John, Buffalo, N. Y. Evarts, Spencer E Chicago, 111. Fvatt, Charles, Cleveland, 0. Ewers, Edgar E Syracuse, N. Y. Ewing, John, ..Edingburg, 0. Fanning, James, .t Chicago, III. Farmer, Elihu, Salinesville, 0. Farnham, Horatio N Silver Creek, N. Y. Fawcett, Charles L Mt. Pleasant, O. Feister, J. H Newton Falls, 0. Fellows, Adrian W Buffalo, N. Y. Ferguson, Alouzo, Buffalo, N. Y. Fero, Alonzo, Buffalo, N. Y. Fenton, T. J Frewsbury, N. Y. Finney, William, Rural Dale, O. Fisk, Bryant H Girard, Pa. Fish, Leonard, Brooklyn, O. Fisher, James W Nelson, C. W. Fisher, W,m. P Hamilton, C. W. Fisher, James, Freeport, 111. Fitch, John A Buffalo, N. Y. Flagg, Henry, Buffalo, N. Y, Fleishman, Simon, Chicago, 111. Flynn, William, Buffalo, N. Y. FoUett, L. D. L Lewiston, N. Y. Folts, Geo. H Buffalo, N. Y. Ford, James E Buffalo, N. Y. Foote, Albert W Buffalo, N. Y. Forbes, Burnett, Syracuse, N. Y. Foster, Stephen L Albany, N. Y. Foster, Orrin L Clarendon, N. Y. Fowler, Chas. W Chicago, 111. Fox, Jos. H Buffalo, N. Y. Fox, Geo. W Prospect Hill, Va. Francis, Richard,. Brooklin, C. W. Frank, H ..WampsQeld, N. Y. French, Geo. P Cleveland, 0. Frey, John J Bellefontaine, 0. Fry, Edward M Chicago, 111. Friedman, Charles, Buffalo, N. Y. Froehlich, M Cliicago, 111. Frost, Silas D Lee Centre, 111. Fuller, Edwin, ..East Cleveland, 0. Funk, J. W Chester, P.a. Furguson, John, Buffalo, N. Y. Farnlval, J. C Belleville, C. W. Furst, C Chicago, 111. Gadsby, Ephraim, St. Thomas, C. W. Gaige Wm. H Chaumont, N. Y. Gage, L. J Chicago, 111. Gage, Delos, ..Dowagiac, Mich. Gale, Geo. A Buffalo, N. Y, Gallis. Chas. H Buffalo, N. Y. Gamble, Thom.as, Groveland, N. Y. Gansevoort, Conrad,... Bath, N. Y. Garleck, N. C Dayton, O. Garnsey, Henry W. Spencerport, N. Y. Garretson, M ..Cleveland, O. Garvin, Jacob, Fremont, O. Geer, Lewis C Buffalo, N. Y. Gere, Isaac, Albion, N. Y. Gittere, Jacob A Buffalo, N. Y. Gibbons, Joseph, Aurora, C. W. Gibbfl, Miss Harriet M Norwalk, 0. Gibson, Mi.ss Romelia, Chicago, 111. Gifford, Robert W. Asliliibiila, O. Gilbert, L. A .' Cleveland, O. Gillett, Charles, Ravenna, O. Gillig, Charles, Buffalo, N. Y. Gillis, Charles, Buffalo, N. Y. Gillmore, Edwin, Black River, 0. (iilmore, Hubert, Buffalo, N. Y. Gilson, H. C. Defiance, O. Goff, Ch.as. H Kenosha, Wis. Goff, Albert C Albion, N. Y. Golden, Augiistu.s,... ..Little Falls, N. Y. Goodale, S.N. Cleveland, . Gooding, Wm - ..Buffalo, N. Y. Goodman, L. H Cnicago, 111. Goodrich, Newman U Buffalo, N. Y. GoodricUe, Alfred R..Collingwond Harbor, C. W. Goodwin, Wm. G Granger, O. Goodwin, Asa A C'helse.i, Vt. Goode, Adam, ..Buffalo, N. Y. Gordon, Jame.s, Ingersoll, C. W. Gorham, E. D Hadley, 111. Gorsuch, John, ..Pomeroy, O. Gowans, James S Buffalo, N. Y. Gowdy, Miss Ellen, BuHlilo, N. Y. Graham, Wm. H Huntingdon, C. W. Graham, Jps Toronto, 0. W. Graves, E.'A Richfieldj O. Gray, Miss Emely E. Detroit, Mich. Gray, Walter A ...Lyndonville, N. Y. Gray, Henry W ..Lyndonville, N. Y. Greeley, Wallace M '. Yates, N. Y. Green, Benton, Buffalo, N. Y. Green, Geo Chicago, 111. Green, James L North East, Pa. Green, S. K - .Danville, 111. Greenbauui, Isaac,.. _. Chicago, 111. Guernsey, A. T Tioga, Pa. Gunn, Wm. II Cleveland O. Haberstro, John F Buffalo, N. Y. Halght, Elon G Rochester, N. Y. Haines, Joseph C Chicago, 111. Hale, John B. Cleveland, O. Hale, .lames C .Cleveland, O. Hall, Rob't W Ingensoll, C. W. Hall, Geo. W .- ..Lvndonville, N. Y. Hall, Henry C Cleveland, 0. Hamilton, Volney, Cliicago, 111. Hamilton, G. M Hamilton, C. W. Hamilton William, Hamilton, C. W. Hamlin, James B. Cleveland, 0. Hamlin, T. P Cleveland, 0. Hamm, C. Lester, ..Syracuse, N. Y. Hammond, John, North East, Pa. Hancock, Oscar W .Cleveland, O. Hancock, Eugene, Chicago, 111. Hannah, Richard C I.aporte, la. Hannah, Wm. H... ...Laporte, la. Hargis, Harry, Cleveland, 0. Harmon, Edwin, ..Newton Falls, O. Harmond, W. A Conneaulville, Pa. Hart, Orlando, Newton Falls, O. Hart, Edgar L. Newton Falls, 0. Harris, Z. M Jonesboro, hid. Harris, Jabesh, ..Buffalo, N. Y. narrower, J. G Lindley, N. Y. llartncss, W. H Cleveland, O. Haskell, John W Youngstown, N, Y. Haughton, Win. E Ambov, 0. Hawks, J. F .Mohawk, N. Y. Hawks, A. J Cleveland, 0. Hawkins, John W Buffalo, N. Y. Haves, Wm...... Cleveland,©. H.azleton, S. S.,jr Lcrov, N. Y. Hazard, John H Buffalo, N. Y. Hazard, Morris, ..Buffalo, N. Y. Hea, Wm Chicago, 111. 72 CATALOGUE OF STUDENTS. Hea, J. C Chicago, 111. Healy, TimotUy, Chicago, 111. Hebhitrd, Geo. K Uullalo, N. Y. Ileck, Victor, New Philadelphia, 0. Hcim, Jacob, Clcvelaml, O. HelraiT, Win New Hamburg, C. W. Heltman, Wm Ashland, O. Hemmcnway, Hiram C Bullalo, N. Y. Herrington, Levi, Augusta, 0. Hewitt, TImo Bullalo, N. Y. Hewitt, .James L Cleveland, 0. Hewitt, .Tamos S Washington, I'a. Hewitt, George W - Gaines, N. Y. Hibbard, Andrew C Fitchville, O. Hide, Henry J Bristol, 0. Hill, Wm. W Albany, N. Y. Hills, Clinton W Vernon Centre, N. Y. Himrod, Patten, - Watorford, I'a. Hine, Geo. W ...Randolph, 0. Hitchcock, AVatson C Prospect, N. H. Hoag, Charles Chicago, III. Hoadlcv, K. W Girard, Pa. Hodge,"S. L. East Bloorafield, N. Y. Hodgkiss, James, Black Rock, N. Y. Hoit, Calvin B Niag.ara Falls, N. Y. Hogate, Wm Chicago, 111. Holcomb, B. N Hamilton, C. W. Holt, Corwiu M Cleveland, O. HoUis, Joseph II..., Canlield, O, HoUister, V/ra. L Lodi, N. Y. Hollister, Edwin, Lodi, N. Y. Holms, Charle.f ...Philadelphia, Pa. Johnson, Miss Julia B Chicago, 111. Johnson, Julius S Troy, 0. Johnson, Chas. H Buffalo, N. Y. Johnston, Jnmes J North Evans, N. T. Jones, W illiam, Cleveland, O. Jones, Geo. Watson, Cleveland, 0. Jones, W. I Mt. Pleasant, C. W. Joyce, Patrick, Chicago, III. Kasson, Calvin H Utic4i, N. Y. Keineatli, Henry, ..Clyde, 0. Keller, James M Tahnadge, O. Kelley, Timothy W Niagara Falls, N.Y. Kelley, Norman, Cleveland, O. Kelley, M. J Grover, N. Y. Kelley, Joseph M New Lisbon, O. Kelley, J. M Erie, Pa. Kellogg, Mo.ses E. Canandaigua, N. Y. Kellogg, S. H Erie, Pa. Kendall, James, Chicago, 111. Kennedy, Charles H Kelloggsville, N. Y. Kennedy, Miss Eliza, Chicago, III. Kennett, Wm. H ..Buffalo, N, Y. Kiblcr, Christian, Tonawanda, N. Y. Kimball, Jos. C l^^lgin, HI. Kimberly, John L., jr Buffalo, N. Y. Kuicaid, William, Gleuwood, N. Y. King, Orris O Chardon, 0. King, Frederick H. E S;inguoit, N. Y. Kingsbury, William, New York Citv. Kingsley, W. J. P -.Utic.a, N. Y. Kinne, W. 11 Buffalo, N. Y. Kinne, A. Theodore, Barry, 111. Kuapp, Edmund H. Middleport, N. Y. Knapp, L. M Buffalo, N.Y. Knajjp, Almeron, Addison, N.Y. Kneeland, Sylvester, Bullalo, N. Y. Knowlton, Homer W Westfield, N. Y. Kramer, F Chicago, 111. Kurr, T. Abram, Buffalo, N. Y. Lacy, Wm., jr... Albany, N. Y. Laing, Jas. P Buffahi, N.Y. Laird, S. M Messopotamia, 0. Laird, M. A Messopotamia, 0. Lamb, J. C Cleveland, 0. Lane, A. C Lockport, N. Y. Langdon, Charles H Buffalo, N. Y. Lapsley, George, Buffalo, N.Y, Larsen, Miss Addie J... Green B.ay, Wis. Lawler, John,.. Chicago, III. Lawrence, Alexander, .-..Leroy, N. Y. Lawrence, Joseph, Cleveland, 0. Lawrence, D. B Ravenna, (). Lazier, James M Hamilton, C. W. Leavens, D.avid, Belleville, C. W. Le Baron, S. C Streetsboro, O. Leet, S. T., Mineral Point, Wig, Leland, George S .Newburgh, 0. Letz, G. F Chicago, 111. Lewis, James N ..Cleveland, 0. Linn, Henry H Chicago, 111. Litchfield, C. W 1 Cottage Hill, 111. Loersch,- Joseph, Bultiilo, N. Y. Lock, Wm. H Buffalo, N. Y. Locke, Edward, .Chicago, 111. Lockwood, Charles L Bullalo, N. Y. Loring, Wm. N.... , Buffalo, N. Y. Loveland, A. P ,.. Saybrook, O. Lucas, Isaac W ..Grand Rapids, Mich. Ludlow, Daniel, Black Hock, N. Y. Lueders, Augustus, Buffalo, N. Y. Luther, Sylvester, Grand Rapids, Mich. hnx, Joseph P Bullalo, N. Y. Lyman, Charles N Cleveland, O. Lyman, S. B Sheboygan, Wis. Lyman, Wm. E ...Bullalo, N.Y. Lynch, A. H. .• Cleveland, O. Maben, C. W Tonica, III. Mack, Mi.ss CharloUe A Buffalo, N. Y. Mack, Robert W.' Buffalo, N. Y. Mack, F. J Cleveland, 0. Macnoe, George, Dundas, C. W. Macy, John Priue Lawrence,Richmond Hill, C.W. Malcomb, John, Cleveland, O. Malzacher, Henry, Chicago, III. CATALOGUE OF STUDENTS. 73 ifaguire, Torrance, Chicago, III. Marshall, Thomas, ,..Bullalo, N. Y. Marshall, Frank. B Chicago, 111. Marshall, Joshua, Jit. Pleasant, O. Martin, D. T Lockport, III. Martin, Mrs. II. C Cleveland, O. Marvin, Charles A UulTalo, N. Y. Manlove, Lafayette, Kushville, III. Mason, Daniel W Bulliilo, N. Y. Mason, Thomas, Chicago, 111. Matteson, Carlos W Bulfalo, N. Y. Mattimor, Francis J.... Albany, N. Y. Maurer, Daviil, Chicago, III. Mayo, John B Peoria, III. Mayer, AUam, Cleveland, (). Meads, Kobert, Morton, C. W. Merrill, K. H Chicago, 111. Merritt, Joseph, Cleveland, O. Merritt, J. Cleveland, O. Merritt, Daniel H Haveuna, O. Metz, (Jeorge, Chicago, 111. McCall, James H Sinicoe, C. W. McCall, A. D Caledonia, N. Y. McCarne.v, Simon, Bull'alo, N. Y. McCausland, J. H - Sandwich, III. McChesncy, H Chicago, III. McClellan, JI. J Delhi, C. W. McColloni, James C Bull'alo, N. Y. McCord, John D Jones, Erie Co., I'a. McConkey, Thomas, Erie, Pa. McCready, K. K Bulialo, N. Y. McDonald, A. D Kingsville, C. W. McDonell, George, ...Bulialo, N. Y. McEldowney, John Kay, Cleveland, O. McGean, Wiu Bulfalo, N. Y. McGreery, ..Cleveland, 0. Mcintosh, John, Bulfalo, N. Y. McKenna, James P. A. Rochester, N. Y. McLaurv, T. G Chicago, 111. McNall.'Xoah W Royalton, N. Y. McPherson, John, Trenton, C. W. Millar, Allen H Gait, C. W. Millar, Karl Bruce, Corfu, N. Y. Miller, 0. S Bloomlield, N. Y. Miller, H Urbana, O. Miller, T. De Witt, Norwich, N. Y. Miller, Charle.s, jr Albany, N. Y. Miller, Charles K ...Chatham, C. W. Miller, Elias A Williamsville, N. Y. Miles, L. N Galoa, III. Milne, A. W Toronto, C. W. Miner, John 11 Geneva, O. Mitchel, John A Royalton, N. Y. Mitchell, George, Norwich, N. Y. Mitchell, Andrew, Mt. Pleasant, 0. Moore, Theo. M Buflalo, N. Y. Mooro, Geo. W Erie, Pa. Moore, Asbury, Selma, lud. Moore, VVra. B Cleveland, O. Moore, Henry V. Farmington, III. Monfort, D. A Unadilla, N. Y. Montague, E. F. tlonneautville. Pa. Moorehouse, Linden, .^ Fremont, O. Morin, Jliirshall, Memphis, Tenn. Morgan, R. W Detroit, Mich. Morgan, S. II ^ Albany, N. Y. Morley, Edward,.. Painesvillo, O. Morse, E. C Dayton, Wis. Morse, James L. Bulfalo, N. Y. Mosely, F. C Sandusky, 0. Moss, Charles U Bulfalo, N. Y. Moss, Charles H Lockport, N. Y. Moulton, Henry B Tonawanda, N. Y. Munger, II. Raymond, Watervllle, N. Y. Munroe, James Bulfalo, N. Y. Murphy. I). M. G *. Bulialo, N. Y. Myer.", Henry, ., Ashland, O. Mygatt, OitH H Poland, 0. Nelf, J. F Niagara Falls, N. Y. Neir, Benj. H Tonawanda, N. Y. Nesbit, J. A Cedarville, 0. New, Jno.jjr Albany, N. Y. Newberry, Walter C Watorville,.N. Y. Newcomb, George E Dayton, N. Y. Newman, Wm. W Bulfalo, N. Y. Newman, Henry, Buffalo, N. Y, Newby, Aaron, Mt. Plea.sant, Iowa. Newnan, Georg