The Sun.
London, England, 1809-09-02 00:00:00

COM:yIERCUL POETAY.

;TO THE EDITOR.
•novelty seems a leading point in almost
'every cuss of sOciety, and in every branch of life,
uo nol see' Why it might not be introduced into the.
.Anost important concerns of business. A Poetical...
Book-keeper and AccomPtant would, in truth, be. a
. figure of great novelty ;• and for the idea and its
practicability, I shall describe the circumstances to
which I am. indebted. Rummaging a few days ago
at an old book-stall, in the Borough of Southwark, I
met .with a • book with the following title : "The
Merchant's-and Tradesman's Universal DireCtor and
Assistant; being a new and accurate. System of Mer-
chants' Accompts; chewing, in. the most plain and
easy. Manner, the.true Method of stating Debtor and
Creditor. An entire new Discovery. By Thomas
:Chapman, Author of the Communicant's,Compa-
,nion"--7-,a circumstance I transcribe to shew the-'
versatility of the author's -talents, and the quick
transition he makes from the church to the counting-
house. I wish the reverse were more common r but
.that by-the-bye. .

On examining this book rather carelessly (for it
is not of the kind I usually pick up) I found that
the part of it which. seems to be an entire new dis-
covery is, that wherein the author has laid down the-
whole art of book-keeping in poetry. A discovery
like this did not .allow nu to hesitate a moment in
making a purchase of a work,• which, although.pub-
lished forty years ago, has: by soave fatality escaped
the notice of my countrymen. •
_ _

The heads under which, the., whole art of book-
keeping, single and double-entry, Y c. are amanged by
'this Merchant a Parnassus, are.these :—" General
Rules frit stating Account&—Of the Ledger,: and its
Division into Four Classes The Use of each Class
—AccOmpts of Men of Cash," which our author in-
forms *us is a title for money-71" Etfeds—Expurts--
Faaors—Diredions for posting on the Ledger—Of
'the Cash-book—Of the gook of Charges paid on
Merchandize, Postage of Letters, Brokerage,
Ot the Copy-hook of At:counts—Of the -Inventory
of Bills and Notes—Exports:—lmportsExchange
with Foreign Parts—lnsurances7-4tiferest—Dis-
compts—Transfers=---Orders and Assignments—
Drawbacksßakancing Accompts that go into Bal-
ance—Profit and Loss," &c. - •
Of these I shall select two or three by-way of spe-
cimen, and give your 'readers some idea of ihevossi-
biiiiy of employing the Milses in our cOuntitig-
houses.

DIRECTIONS_FOR POSTING ON THE LZDGER.
44 On debit date to creditor and why ;
Third class has foreign or else quantity : •
The reference figures in theil columns come,
And in the money lines we 'place the sum.
On credit date by debtor and N;vhy;
Third class has foreign or else quantity ;
Then reference figures in their col umns "come,
And in the money lines we place. the sum."

OF BILLS
,AND NOTES,
1, When A, who owes us, gives B a bill,
Which B accepts with promise to fulfil.
On lourtial B is debtor made to A,-
F,r which that account obliges B to pay.
When for the sun.) that B owes to our bOok,
A note of B on that account we've took ;
And now that note in payment given to. C,
On tout-nal C's made debtoi unto B."'

Of the poetry of this descendant of Sternhold, I
shall not speak critically. The crabbed nature of-
merchandise. is' such, and the cant of the Cus-
tom-house and' the Exchange su different from
the language of Arcadia, that we must not won-
der if our author's first attempt was not success-
ful. But the general adoption of this plan may
certainly give a smoothness and harmony to trade
which it 1 has hitherto. been without. Our letters
may, by this pra&ice, become epistles; and our
bills may b. plaintive or lively according to the cre-
dit of the indorSers ; our country correspondents
may assume the pastoral style; and a meeting of
creditors dissolve into the elegiac; while the debtor
sets forth his affairs in an atfeaing monody. It is
certain that poetry would in some cases have a
'decided preference ; it would furnish excuses for
.non-payments, and the renewal of notes,_ and it
would very naturally support fit:anions credit.. '
However, Sir, upon communicating thv disco-•
very of this book to some Of.my.friends in 'city,.
they did not recOve'it with all the pleasure I expeCt-
ed ; but on the contrary.; viewed the scheme with
an apathy.
,truly prosaic. Prejudice is strong, and the
prejudices of.Pthe connting-hous,e education thestrong-
est of all. I.found none who were willing their ens-
.tomers should: become poets ; the name poet being
.at Lloyd's synonymous with insolvent.' In vain I ex-
patiated oil the pleasures of the imagination, to Men
who preferred something in hand, They professed.
great respe4 for Orpheus -and Muszus', but were
certain that no man. on 'Change would touch their,
_ paper. They. allowed Atupliion, too, some merit,
for making the stones follow bim ; but doubted,
whether any of our surveyors would join him in
a building speculation. They were- willing to ad-
; mit that loyal addresses from the.merchatrts might
.appear to advantage in heroic verse ;- but doubted.!
much whether the Bank would be ,willing-to dis-
count hexameters : and when I talked- of persnni-
fication, they. said 1 might, as-3.ve1l ,:expect to find
the Graces in Dake's-place, as, the. Muses in Thread-
needle-street ; and that although .I seemed to esta-
..blish very nice tlistinCtions between verse of eight'
and ten feet, all_the feet in the world would not keep
a man of my way of thinking from lameness incident'
to the Alley. Homer, Virgil, Shakspeare, and Mil-
ton, they, added, might be very good Men; but, at
present, the trade were perfectly satisfied with
Cocker, Gordon, and ; and firmly -believed
;they would last their time. I was, therefore, obliged
to abandon the scheme in the City, sincerely trust-
ing it may yet triumph over old fashions and pre
-
indices,
Your very humble servant.

Broad-street.

A, M.

Thursday morning a youth, who was an appren-
tice to a tradesman at Kensington, was drowned in a
pond near the ride in Hyde Park.

CHELSEA I.IOSprE4L.

I'APERS YEESENTED, TO THE HOUSE "OF COMMONS,

RELATING TO THE nuiLDINGA NEW INFIRMARY,
AND,. LEASING OF. GROUND AT CH ELSE,A.HOSPITA L.

[qatiinued from Yelte,dqy's Parer

Appropriating the dwelling-house lately occupied
by 'Lord YarborOugh to be the, infirmary, with the
Conditidn 'contained in Mr. Keate's letter of die
1.5111 of:February, 1809; to Mr. Soni.e, for windows
to be oh both sides of the wards, being two stories
in -height, prevents the formation of paat,ays with
a separate access to each ward 3' nod does not easily
admit. of those, cotieniencies which -Aida)
each diitin& ward. In so important. a part or the,
establishment as the infirmary, it will not be im-
proper to notice, that in the situation of the first
'plan, it is impossible to procure, in it an appearance
_corresponding to the character and consqUence of
the rest of the Hospltal ; and that the •old budding,
requiring great alterations, and being iuniaoy parts
.not very sound, must be expetited to decay sooner
than a new budding. Necessity suggested this
plan, while it was supposed. that
..much expence
would not be acceded to, and. that more of the pre-
mises could not be prudently appropriated to the
hospital ; but if these obstacles do not 'now exist,
humbly conceive the_ irst plan should be no longer
entertained.

The situation of the Terrace, according to Mr:
Soane'sthird plan, is free from the objeCtions that
have been mentioned against. the first plan. The-
height of the ground,above the river,. admits of its
being thoroughly drained -in both'situatiens. lam
not aware of any annoyance . that an 'i,,lpinary 0:1
_the Terrace,.under proper care, could be subject to ;
and as it admits a free ventilation on all sides, I am
of opinion' it is' much preferable to that of the first
plan. In giving this opinfon, I suppose the ground
to be' cleared so far as to leave only a iew trees to at-
ford a modera eslielter,particularly in the broad part of
the ground,which -is now so crowded' with plantations
as to be almost' impervious to the passage of air.
There is also a pool- of stagnaot water in true middle
of the broad ground, together- with.a considerable
space of land below the surrounding walks;. all
which I suppose would-be tilled up. with the mate-
rial that would be atforded: by -digging, and other
op.ertions in building, to_form an inclined plane
'from the upper Terrace to the one by the-river, ef-
fe6tualiy to prevent the lodgment of water..
In regard to tlie .=icconcl question, I must premise,
that drawings are not Btll-ficiently made outior ena7
bling correct estimates -to be formed of the' cost of
the work ;
..the drawings are rough sketches of the
arrange-merit of wards at the o;ct building, and_ are
-only- 'represen'tation's of the masses; ter showing the
.situation of 'a new building: The wards,: aid, parts
immediately conneoed for the accomino4ation of
patients,• fOrni but a part. of an Infirmary ; there
ate-other appendages for the attendants and service,
which must alike beadcled 'for either the. old or itew
building.
The ooly kind of estimate.]" can :give ui. on rho first
plan, in- the-present state of the business, is the fol-
lowing :--The quantity of'rreSkiKkat-ilding To be; aided
for the Infirmary, according to the first plan, ap-
. pears to be: about half of thequaMity of 'old ouitd—
in : a considerable part-,,0f the-old building must
be raised, to make two square,stories of.wards in
height ; and - all -the old part, except one room,
will requirelo be altered,- tor a'pin'Opt-iatlng it to an
Infirmary.: 1 am therefore of Op inlon, • that; the cost
would be about two-thirds of tt;i:t fur an entire new
building. '
'1 he. cost of a new building, without, having de-
tailed dratAngs, I estimate in the following -man-
ner :. each patient requires about if 2 superficial feet,
for Life bed; and Vacant'space around it, in the ward ;
walls, passages, and conveniencies, immediately
conneeted 'with the wards, will inure than double
that quantity; and it may not be assigning too much .
in allotting two hundred superficial feet for each pa-
tient, which, multiplied by eighty, the number of
patients to be provided for, makes I (jou° superficial
feet on the-several floors; the cost of 'l;Vhicti
very much depend on the degree of strength and
kind of work to be adopted. In. this state of un-
certainty, I can only give an opinion, that.the cost
for every- !00 superficial feet will be from one hun-
dred and twenty,. to one hundred-and eighty pounds,
making the smallest amount 19,2001. and the largest:
28,8001. This estimate does riot include those ap-
pendages which_wiil be wanted for the medical offi-
cers, matron, assistants, &c. which it is difficult to
form a judgment upon, until detailed drawings shall
be made out.

In answer, therefore, to the-second question, re.-
finning an " Estimate of theexpence of the new
building, 'Compared with thatof altering., the present
building," I conclude tlie*tirst-plAb for Converting
the old buildings to an infirmary,_%ith the addition,
to be of an inferior kind; which,, taken at two-
thirds of the anilunt of such a building, as stated
above, would make the cost 12,800 i. The new
building, I suppo,e, to be of a very substantial kind,
and of the best workmanship, to correspond with
the main building of the hospital:; in.WhiCh case
am of opinion the amount will be about the largest
sum mentioned, vii. 52,9,8001. .

I proceed, iii answer to the third question, to sug.
gest a few observations in tie case e# ereGting a pew
infirmary.
Where the space of ,ground; is not too much li-
mited,. I think it particularly .tlesirahle for the-class
of men admitted into This hospital, that the whole
should be on one floor ;, and if the infirmary should
sbe plaCed on
.the Terrace, I recommend the floor to
be elevated several feet- above the present.'ground„
which may be raised -ttivZards the building with a
gentle slope, conducing-to keep the building dry .siod•
airy, I recommend the building to be divided into
single wards, to contain each i beds : the wards to
be separated by low buildin,gs, to be applied to the
conveniencies that are wanted to be attached to each
ward -, an inclosed corridors at the 'back, to he for" a
general cotiarnunication with the wards, and with
the surgery, the medicine=rborn, 'and other apart-
ments;
.andna colonnade to be in :front. ' The-wards
to have square s.vindows on etch s de,, near the
ing, and above the roofs of the adjoining low build-
ings; and as 'a cheerful appearance in the apartment
is deemed to be beneficial- to the invalids, a large
window to be made down to the floor, at that end of

ach, wavlt will be
,towards- the colOnnas.te.
As I do not know 01 any infirmary being erGOed,on
'this plan, I submit a sketch, No. I. of a parr vt
such a building, for better explaining What I p!o-
-po.,e.

• .
Together with giving an opinion on the two. oi,
for preferring that-on the Terrace, 'I deem it VO,
perly within (-Le object of the Chiril qtiesfion;to slew
bow the,buiidings ;Or the nlatrott, assitants, -and
otller services connetSted With the
,Inkroary, way be
disposed in its vicinity. This requiring some nails-,
position .its the occupatian.of parts et the prelnises."
now belonging to Chelsea Hospital,- vk hit Iv tnay.at,
the same ti lie remove the drying ground,. and othe!ti,
briensive•appearonces, trout inen pfeSellit
situations;
I ikave, for,this-purPi•s:i, made two,
sketches of tb premise's under consideraAoni one,
a 'slate, No. 2, shewing them tu their p•resent.si,-,e
and another, •No. 3, shewing the., proposed clunt-Li..
The time in -which 'it was necessary to furoisit,
this report, has trot permitted 1110+C detailed draw-.
ings ; nor could they well be ithout
knowledge which the surveyor of the establishment,
has of the sj:rvices required tOr the flospi.tal.
If the Ttrrace should, be deemed- an itnpro:)er.
site for tin infirmary, , another situ uion occurs, that.
will avoid the obiei;tion of vicinity in tlie River, as.
welt al> the outer obj:tctions advanced t.7!`,atlsl•
Arst pan-in propiArng 'whin, I must -.:ppos(-„,
that any part of the=plemises west of the rn:id lei r
ing to the Creel:, may be allty.vel to be sabserviout
to a plan tot the Infirmary, ob3ervio.2host, Wit}:&
exception of_ the surgeon's residence, ail the b;rtiidr.
ings roundthis court are of an'int•erhn- kind. 01
that suppoF.ition, I recomtp,:wl grit t;i•w; i 1 Cur
-
the .51dt: VI the quadrant:fr.:: ‘;,;.e t;,e +'..ieott's
sidenc.e now is; should he (let in .tlie
'as re-presented in the :d etch, ..NO. 4. 'the.
ary would there he vt.iy icudyi situated, anilt
to this conlefttence sittii:;,•n way -nn'coinbitwit
the advainag-t .43( usetul ;i:.•;•,n.Cnt's. Toe ntiw
quadranile, by uniting with I;ratt t7i tl 0
original so:tic:tare, would tortn is i'N,;•'%;:lik.; (er.M104,..
tiC,lll ty that Side of the hospit.it
• I am,
Your,obeuient nutAle-Sery
GEo. 1.; 7,
232, 0X4C.1,1-, •E.

C.Aust, Esq. &c.

6:—Second Report, on the. liJirplary a; Ilusp1:41.
by G. l':atrntiers. • •

Tu►ie 5, 180$.

Sin—LPursuant to,the diee6lions of the I,olds and
othets, Cutnmissioners for the affairs of Clelsea
pital, to make such correaionS in the plan., No. 4;
delivered with my report of the.3lst of M:ty last, 1-14
may be effeeted by appropriating the old infirmary, to
apartments for the surgeon, matron, &c. and also tO,
transmit an estimate pt the probable expeuce of car=
tying the same into
..t,secution ;
I•subinit the annexed Plan, No.' 4, amt. rrecome
.mend, in case of its being carried into execution,
that the floor of the infirmary should be zeri.i.al
feet above the present level of the giOund, as n143.t4
in my first Report, with respect to another
situation
•lull- height of. the floor may be beo
determined, ;when the grotind Shall be cleared, tat
I am of ropinian it -should not be
.less than six ree
_as the ground may beraised by ari easy slope to tV'',
elevation.

Two small buildings at a. a. it the great -144
court, have been added to the original buddingi
thehospital ; these should he re:noved, tar preser.iott
the area, which will be wit;JUI the buildiivs cf t(
two courts, as clear and °den as })risible. •
tleipecting ihe .expense, I suppose toe infirrrijY
to.be ttie best kind of, I::,•ntioned in • i 0;:,
turner
,report, estimated ,at1f28,5091.•; -and the re,
minder of.the.wqrks, ceding to Ibe plat) ND:
5., 414:alit will .arnount to abbt.,l ;
Jog-ether ttie sum of 34,5001. a;1) ab~n is
juage, without having detailed dlawitigN,
Sir,
Your obe(lient bumble-servant,
(SiGnecl)
Aust, Esq. ()Xtlrd-sZ“Ot

I,beg le to add, that I am of opinion that rgi
building should ,be allo%.vect to be eief.ted
the.pldnted airing gionii4apci the river,
of the line of the proposed infirmary ; .nur tIF any
building should he a!';,i) wed to be ere,`-tr.! On any art
of the, around between the inriithary. aild 1.141: ,tivOi
illor.'0„ than t‘c nSCO ; ill lii FijlFt..; ' •

J 11P NEIVS/

GRAVESEND, ALTCUST 31.

' Arrived, -the, Providence, ..Vncr, from Clus'oing;
Adclphia,- f!!,,ii; Nova,
Al it ' tpr I ;
tke, t- torttlvorto ; tioA, Gucri4,
; ;tit, Q,uceriporough.,.CrtAc''r, for Wai.,cliereri..

81)? S.

We;ln:A3y lass, at IL::.crn Matiot-Fiouse, Splrtlf;:;iP'
ter., ft,: Lady or N. P. fisq. of a Son.,
on Sunday last, at i‘frrgate, the Lady of john
Jim. Esq. of Hrlsy-street, °fa Diar.;'lite:.