The Newberry herald and news. (Newberry, S.C.) 1884-1903, 1892-01-13
Tlae g@eTall and 0F1rs* g
NEWBERRY, S. c.
Balapcing the Books.
From the New York Sun.

and so generally been used by clVliizeo
natious as tha point Of departure for
beginning the year that few peopie
ever think of inquiring into the origin
of its supremacy. Properly year oe-
ing the period Of time occupied by the
earth in making a single revolution
around the sun, one day is as good as
another from which to commence II.
If there be any choice, it would be IN
favor of the summer solstice IN June,
when the sun is the highest in the
heavens at noon and the day. the
longest. or the winter solStice IN De-
cember, when the sun is lowest atnoon
and the day the shortest. Then, too'
there are the equinoxes IN Marcn
and in September, when the
days and the nights are Of equal length.
All these four days have been used by
different nations in olden times as
New Years days, but, as IN many
other cases, circumstances have
brought about divergences from the
practice. The Jews still adhere pretty
closely to the autumn equinox, aud
the Christian ecclesiastical year IS reg
ulated more or less by that Of the
spring. Our custom Of commencing
the year January was introduced by
Julius Caesar, who adopted it because
it happened to be the day Of the new
moon which, at the time, followed
next after the old Roman New Years
of the winter solstice. Subsequently,
the reckoning of the years gradually
fell into new confusion, partly from
imperfect astronomical calculations,
but more from the independent law
lessness of rulers, so that the year, tor
centuries, began on seven different
davs in different European countries,
and even in parts Of countries, and 1t IS
extremely difficult for an unskllled
person to determine precisely in what
wear, according to our calendar, any
historical event in the middle ages
happened. Finally, in 1882, Pope
Gregory XIII used his authority as the
head of the Roman Church to straight
en- things out, but his new reformed
calendar was not adopted by Protes-
tant Germany until 100, nor by Great
Brataiu until lio2. Oddly enough, the
reform, involving, as it did, the drop
ping of eleven days, so that, for eH-
ample, what would have been the Sd
of the month was reckoned as the 18th,
was extremely unpopular, and it took
all of the famous Lord Chesterdeld's
tact and persuasiveness to carry II
through the British Parliament.
while mob hooted him in the streets,
crying out: "Give Us back the eleven
days you have robbed US of" Russia
bas not even yet adopted the new sys-
tenn, until the 18th of this month,
and does not keep New Years day.
But, however, it came about our
present New Years day is firm
,ly established, not only for his
pa lgal purposes, but also
,ricaN 1ror,d # finance and trade
,a~tne Nl wal d@y for summing up
the resi- Of THE past years busi-
ness, and for the balancing of books
preparatory to a fresh start. I pre-
sumo that all Of my readers who keep
books have by this time got them
written up and ready for taking trial
balance, if not for making out balance
sheet. The exceptions will be either
due to the complexity Of the accounts,
or what is more common, to the ne
cessity of detecting some error which
spoils the symmetry of the trial bal.
ance, and profoundly vexes the soul of
the bookkeeper. l Well remember
how, III my clerking days, an elusive
dollar, or even a single fugitive cent,
would give me hours upon ho6rs OF
work in hunting for it, and when l
found it how I was enraged with my
self for not having discovered it imme-
diately. 1t is wonderful, too, how an
error of a single figure will make itself
felt in long account, as the peas in the
feather bed were felt by the princess
through three other feather beds on
top Of them, and proved her to be
real princess. I have had so many ex-
periences of this sort that I can entire
ly sympathize with the steady ole
bookkeeper who went on a spree TO-.
the first time in his life because his
trial balance came out right as be frs
made it, without requiring any cor
rections. The sensation must have
been as exhilarating as it was novel.