Auguste Lutaud.

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mer Mountain Mine and certainly
twelve hundred dollars of the oil pro-
position, I felt quite encouraged when
the next man came along with a propo-
sition to buy in on a rubber plantation.
When Charles Goodyear began to ex-
periment with rubber to get it so it
wouldn't melt in hot weather, and
crack in cold weather, they used to
bring it up from South America for
ballast, and if you could sett it at
(Continued on page 23)

^ >s//u '36u<i//tedA Ctdi&i&r* *§*



Route 1, Box 32, Tujunga, California

The supremely wise person is he who
knows all there is to know about him-
self and his surround-
Who Are ings. That is a large

The Educated? order, is it not? Of
course, there never
i) and never will be any such
Air. Einstein might say it is
a question of relativity, whatever that
is. The trouble with all talk about
education is the nar-
rowness and insuffi-
ciency of the terms we
have to use. So far,
nobody seems to have
invented a term that
means what I should
like to have the word
education mean. It is
not knowledge o r
scholarship or devel-
opment or even wisdom, much less is
it mere information or understanding.
.Wither is it covered by either of those
later and somewhat fanciful words.

culture or efficiency. Perhaps I would
have the term, education, mean a little
of all of them, but mostly knowledge
and understanding, with an ability to

It will be profitable. I think, to the
younger readers of the EDUCATOR
to examine and think about some of
these things that we would like the
word education to mean. For me. I
am near to the finish of my meandering
journey across the continent of life, and
now stand close to the mystic and
measureless sea of Eternity that lies
ahead. I have come to know some
things that I would give worlds to have
known when I was nearer to the be-
ginning of my journey. I wonder if I
can signal back one or two of these
things to some of you who are facing
the perplexities that confronted me
some forty or fifty years ago. Now,
don't take alarm, please. I have no
thought of pressing to your reluctant
lips a vapid draught of that specific

known as Good Advice, which certain
well-meaning old men keep on tap for
such unfortunate youngsters as they
may fall afoul of. All I would do is to
get you interested in doing a sort of
preliminary survey of this supremely
important thing called education, just
as I wish some one could have set me
thinking about it long ago before it
was mostly too late.

Those who did me the honor to lis-
ten to what I had to say about educa-
tion some twenty-five years ago, may
recall that I somewhat militantly flung
to the breeze the Pestolozzian battle-
cry, "Learn to do by Doing". Were I
to throw my hat into that ring again,
I rather thank that my gonfalon would
read: "Learn by Doing and Think-
ing", unless the word, doing, were used
to include thinking. As a matter of
fact, we are really doing something
when we think, are we not? Mere do-
ing without thinking is not very edu-
cative, and that person who is too
timid or too indifferent or too lazy to
think will never get very far in any
worth-while thing. Whatever educa-
tion may be considered to be, good
thinking has to be at the bottom of it,
and that is the most important fact of
the whole matter.

In my humble opinion, there is in
(Continued on page 30)

Fielding Schofietd's Masterpiece — The Peacock

df < .&w*3(}ujd/isjj 6t6s*xi&r *&



Professor of Economics. American University; Lecturer on Advanced

Accounting, University of Maryland

Public Accounting Office* in Washington and Chicago


(Continued from February)
On the other hand, where "interest" is
allowed on the excess capital only it is
charged to the regular interest account.
While there does not seem to be any
sound reason for making such a dis-
tinction, it is defended on the theory
that excess capital contributed by some
r of the partners is really in the nature
of a loan and should be paid for in the
same way as would money borrowed
from outsiders. However, each case

time, but without keeping exact books.
While managing the business "A" pur-
chased additional merchandise amount-
ing altogether to $75,000 and made
sales of $100,000. The cash received
and paid out for the partnership was
not kept separate from "A's" personal
cash. In order to straighten out mat-
ters, "B" took over the management.
He found receivables amounting to
$20,000, and of these he collected
$4,500. The merchandise still on hand
is sold for $500. These receipts he

should be treated with due regard for deposited in a bank to the credit of

actual facts. No legal or accounting the firm. The remaining accounts

fiction can change an investment of proved worthless. The outstanding

capital into a loan. On the other hand, accounts payable amounted to $2,000,

if w;hat appears on the books as excess of which $1,500 had been incurred in
capital of a partner is in fact a loan

purchasing merchandise, and $500 for
expenses. These accounts he paid.
"A" presented vouchers showing that

during his management he had paid
other expenses of $2,400. By mutual
agreement "B" was held to be entitled
to $100 on account of interest on excess
capital contributed, and "A" and "C"
were to be charged $75 each for short-
age in contribution of capital.

(a) Prepare Trading and Profit and
Loss accounts, and accounts of the
partners, indicating the final adjust-
ment to be made in closing up the

(b) Show how the above final ad-
justment would be modified if "A"
proved to have no assets or liabilities
outside of the partnership.

In order to secure the data necessary
to prepare the required statements it is
necessary to construct, from the figures
given, a skeleton outline of the various
accounts of the concern in question.
This is most easily accomplished bv
means of the following:

made by him to the partnership, it
should be placed in a special loan ac-
count and has no place in the capital

Where the profits are divided on the
basis of a percentage of the capital in-
vested by each partner, with the re-
mainder on an arbitrary basis or
equally, it makes no difference whether
such "interest" is allowed on all of the
capitals or merely on the excess capi-
tals. Thus, the result would be the
same whether, for example in the above
mentioned partnership of "A" and "B",

-they are credited with $300 and $600
respectivelv, or whether "B" alone is
credited with $300.

Since partners' drawings are pre-
sumed to be made in anticipation of
profits, they should be charged to their
drawing accounts, rather than directly
against their capitals. Also, the re-
spective shares of the profits and losses
of the partners should be credited or
charged to these drawing accounts.
Any balances remaining in the drawing
accounts at the end of the fiscal period
should then be transferred to their
capital accounts. The surplus account

•has no place in partnership accounting
as, unlike a corporation, all profits
earned belong to the owners of the

Some of the more important points
in the foregoing discussion of principles
are illustrated by a problem given by
the American Institute of Accountants
at the June, 1917, C. P. A. examination
of those states which co-operate with
the Institute:

"A," "B." and "C" formed a partner-
ship. "A" agreed to furnish $10,000,
"B" and "C" each $7,000. "A" was to
manage the business and receive one-
half of the profits; "B" and "C" were
each to receive one-fourth. "A" sup-
plied merchandise worth $8,500, but no
additional cash. "B" turned over to
"A." as managing partner, $9,000 cash
and "C" turned over $5,500. The busi-
ness was conducted bv "A" for some


Cash in bank..

Cash held by "A"

Accounts Receivable


Accounts Payable

Bad Debts
Expenses ..

Interest on Capital.
Profit and Loss

"A" Capital

"B" Capital
"C" Capital




$ 4,500.00



$ 2,000.00

$ 3,000.00










































$432,550.00 $432,550.00 $13,850.00 $13,850.00
Trading Account

Investment by "A"
Purchases by "A"

...$ 8,500.0(1
... 75.000.00

Expenses 2,900.00

Trading Profit 14,100.00




Profit and Loss Account


Loss on bad debts $ 15,500.00

Trading Profit $ 14,100.00

Interest 50.00

"A" Capital 675.00

"B" Capital 337.50

"C" Capital 337.50

% 15,500.00
(Continued on page 30)

$ 15,500.00


.y/u?> 38utinete C<6/atf*r &

The Ways and Means of Speech


Grammar of the Noun and Pronoun
After the variations of the verb have
been disposed of, there is little left in
the way of grammar to disturb the
student who is studying English for a
practical rather than a scholastic pur-
pose. The English noun happily es-
capes declention, that pestiferous puz-
zle that makes the study of most in-
flected languages so laborious. When
we have mastered the relatively simple
matter of forming plurals and the pos-
sessive case, we are through with it.
\\ i get the plurals for at least ninety-
live percent of our nouns that have
plurals at all, by fixing an s or es to
the singular. A few every-day words
like oxen, women, brethren and chil-
dren, have retained the German en, to
show plurality, and a few other irregu-
lar plurals like men, mice, geese, and
so forth comprise entirely different
words. A few compound words that
end in "in-law," pluralize the first in-
stead of the final syllable, as sons-in-
law, brothers-in-law, attorneys-at-law.
About the only trouble in connection
with our plurals arises from certain
alien words that have brought along
with them their foreign plurals, as
alumni, phenomena, cherubim, mes-
ilames, etc., and various nouns ending
in o, from the Italian or Spanish, that
form their plurals by affixing an s in-
stead of es as in English words of
similar form. There is hardly more
than a baker's dozen of these, however,
as cantos, solos, lassos, zeros, pianos.

Possessives usually give more trou-
ble in their formation than do the
plurals at all, by affixing an s or es to
by the rather stupid way in which the
subject is presented in many of the
grammar books. The whole matter
may be made clear under one inviolable-
rule: Form the possessive of regular
plurals bj affixing an apostrophe ('):
for all other nouns, affix an s pn ci di '1
by the apostrophe C's). A few pre-
cisions demand that in the case of
certain nouns in the singular form, that
terminate in an s sound, as Charles,
rhinoceros, Bertrice, Miss Simmons,
we should write the possessives,
Charles', rhinoceros', Beatrice', Miss
Simmons', but authoritative usa
not require this, — it being mostly a
matter of taste. \\ o estab-

lished rule when we write, "the rhi-
noceros's horn". "Miss Simmons's
mother," "Charles's book." and the like.

From all of which, it would appear
that, grammatically speaking, the En-
glish noun is a rather simple affair, to
be mastered by any normally matured
mind in a few hour-. Bui the pronoun
is "a horse of another color," and more
especially, the personal pronoun. It is
because In of this

troublesome little part of speech, that
we have to know about the thing called
"case," or the relative that a substan-
tive bears to the other parts of the
sentence. Most of the personal pro-
nouns have two sets of terms, the one
set to be used in the subject of predi-
cate nominative, and the other set as
verbal or prepositional objects. As the
form of a noun is the same, whether it
is used as subject or object, the "case"
of a noun is a negligible matter.-— no
trap for the unwary here — , but it is a
very -erious grammatical offense to use
a nominatvie pronoun for an objective
or vice versa, and one that may put the
stigma of ignorance or boorishness
upon the offender. To avoid the chance
of falling into this pit. one is obliged
to know about case; also, the two sets
of pronoun case forms. So far as a
statement of the facts goes, the matter
may be put in a very small nut-shell.
The nominative case-forms of the pro-
nouns are as follows, exclusive of the
so-called "solemn forms" (thou, thee,
thy, etc.): I. WE. HE, SHE. THEY,
WHO. The corresponding objective
forms are ME, US, HIM, HER.
THEM. WHOM. The forms, it, you,
and the various compounds, myself,
ourselves, himself, etc., being without
distinction, either nominative or objec-
tive, are negligible. Thus much mas-
tered, it remains for one to make sure
that he uses the nominatives exclu-
sively in the subject and in the predi-
cate attribute, and the objectives ex-
clusively as objects after verbs or pre-
positions. Whoever attains to this
need have no worries as to the rule
or the reason for the rule in using any
of the pronoun case-forms. As to the
effort involved, it is less of a gram-
matical task than that involved in mas-
tering any one of the five or six Latin

While no learner who would know
and practice the right use of the pro-
noun, should stop short of mastering
what is outlined above, I shall never-
theless suggest a sort of rule-of-thumb
device that may prove very helpful to
certain of those unfortunates, wdio
"never could learn grammar" or at
li asl think they never could. Most of
the errors in the use of pronouns occur
in compound constructions. Thus one
may say. "Frank and me saw him."
when, unless he were an Indian or a
French waiter, he would not think of
saying. "Me saw him;" or he might
say, "He sold the car to my wife and
I." but not, "He sold the car to I."
Some of the grammatically unin-
formed have a curious respect for "he
and I", and an equally unaccountable
antipathy for "him and me". Not long
ago I overheard a little lad telling his
mothei about a certain fishing-rod that
had bei n appropriated by himself and

brother. "Why, Mother," he said,
"Uncle Charles gave it to him and m ■
before he went away". This satisfied
the good lady as to the fishing-rod. bu
her sensitive ear was disturbed by the
lad's grammar, and she observed with
severe admonishment, "O. dear! Frank,
how often have I told you not to sa>
'him and me'? Can't you ever learn
to say 'he and I'? And the boy migh
have consistently responded, "Well
"Uncle Charles gave it to he, and he
gave it to I also". Use the same pro
noun whether driven singly or with ;.

Since a pronoun is a sort of alter ego
of the noun it stands for, it must neces-
sarily have the same person, numbei
and gender as its antecedent noun
Wrung person forms rarely occur, and
wrong gender forms only with Ger-
mans and some other kinds of for-
eigners, who have to deal in their
native tongues with a great variety ot
arbitrarily masculine and feminint
nouns that in English, are happily un-
provided with gender. For a side-
splitting account of German genders
the reader is referred to Mark Twain's
inimitable "Lecture on the German
Language," published as an appendix
to his "Tramp Abroad". There are
some forms of number disagreement.
however, that are rather common ever:
among cultured people, and for which
there is really some excuse. I refer to
such common lapses from authority as
"Everybody should mind their own
business," or "Anyone violating this
rule will do so at their own risk". The
compounds, "everybody." "anybodyJ
"everyone," etc., really have a plural
significance, and as they usually in-
clude persons of both sexes, the re
quirement of the pronoun "his", has a
sort of double incongruity. To avoid
such errors, we must remember that
"anybody," "everybody." "everyone.'
etc.. are always considered singular,
and that for nouns indicating persons
of both sexes, the masculine pronoun
is used.

The relatives, who. whoever, whom
and whomever, etc., give some trouble
because they are involved in subordi-
nate or parenthetic clauses whose case
elements are sometimes a little difficult
to determine, especially when "swift
moving speech treads closely on the;
heels of thought. Thus the mos'
meticulous of speakers, and even writ-
ers, may fall into such traps as. "Wj
hardly knew who to ask for," or "Who
ever he may have wanted, it was not i
we" (or more probably, "not us")
Among those who know grammar only
"by ear," only the most carefully ob
serving can be expected to be fret
from such lapses from good English
just as we may expect false notes [red
all singers who have not taken tin
trouble to know the musical scales
You will also find such lapses in tht
hastily written material of most news
papers and magazines, but rarely in
deed, any of it in the Atlantic Monthly
For instance. The only safe way is tc
know unmistakably what little gram
mar there is in our English tongue.

^ <^M*&u4*n^&&u&&r &


H. C. Walker, 1'res.. St. Louis, Mo.

bra K. Munn, Vice President, Rock Island, 111.

E. G. M.ller, Secy, and Treas., Pittsburgh, Pa.

Hotel Warwick, St. Louis, Mo., April
23, 24 and 25, 1924

\ The following paragraphs, prepared
by Miss Sara K. Munn, Supervisor of
Writing, Davenport, la., are a part of
our 'GET ACQUAINTED" program.
They will be read with interest by all
supervisors. — H. C. Walker.

Detroit, Michigan ! Wouldn't you like to
visit that city — say as the focal point of the
-V A. P. S.?

It is quite necessary, it seems, to keep one's
senses keenly alert in this great auto incubator,
'in order to keep life and limb intact. But,
surviving traffic we could devote our mental
agility to the subject of penmanship as carried
on under the direction of one of the brainiest
women in the business — Miss Lena A. Shaw.

Her pedagogical meanderings show Miss
Shaw as a grade teacher in Holland, Michigan ;
Aspen, Colorado, and Boone, Iowa, while at
Ypsilanti, Michigan, she stepped into the pen-
manship ranks and finally became a leader in
her Detroit position.

About this time, seven years ago, the N. A.
P. S. was organized, and recognizing it as the
most direct means of keeping in touch with the
projects carried on in other cities. Miss Shaw
became a member. Since 1922 she has been on
the Executive Board of the Association.

The work in Detroit schools as handled by
the Supervisor, two assistants and several spec-
ial teachers, does not confine itself to any par-
ticular "system," but is based upon the "Stand-
ard Practice Tests in Writing," and measured
by the Ayre's Scale. If you were lucky enough
'to hear Miss Shaw's talk at Benton' Harbor,
you may recall the masterly treatment she gave
the subject of teaching handwriting, and the
pomt that tests were a means of stimulation and
a factor in the analysis of our difficulties. Our
convention note book discloses many worth-
while ideas embodied in that same speech —
that's one reason why we are certain a trip to
Detroit would hold much interest and profit.

Here are three intriguing problems which are
current targets for Miss Shaw's genius: Fac-
tors determining success in handwriting ; the ad-
justment of standards to individuals, and the
adjustment of methods of study to individuals.

Two years ago we had a delightful trip down
to Chicago from Benton Harbor with a couple
of fellow supervisors, and talked "penmanship"
literally "by the mile".

One of these enthusiastic teachers was Miss
Nettie Long, the Director of Handwriting in
East Chicago, Ind. In fact, we others almost
swerved from our intention of seeing "Light-
nin' " in order to stop off and have a peep at
Miss Long's work.

Being a Zanerian exponent, naturally all the
measurement work in East Chicago is based
upon the Zaner Scale, and as a mean of check-
ing up the yearly progress, Miss Long considers
this method invaluable. The East Chicago
schools are organized on the departmental plan
down to the fourth grade, and in several build-
ings, even the primary department. While
commenting upon the remarkable progress pos-
sible under the guidance of a strong teacher.
Miss Long recognizes the great difficulty of
getting the writing principles carried out in
other written work.

That's one thing w .
gate when we visit St. Louis schools.

xpecting to mvesti-

"A. N. Carmine, Longwood Commerce High
School, Cleveland, Ohio."

It is a pity you cannot see the beauty of the
original as it came from the pen of this "gentle-
man from Ohio". It is a more devasting pitv
that you can not see the gentleman himself and
hear him talk about the way he teaches penman-
ship. It seems he uses the Barnett Method
and measures with his own scale, but those are
mere incidentals. What else he uses cannot be
so simply stated in cold facts.

Two years ago we sat, notebook in hand, on
a front seat at the Benton Harbor convention,
mildly listening to the President's introduction
of a Mr. Carmine, and idly wondering whether
he would prove interesting or merely bromidic.

Suddenly there he stood, all six feet or more
of him, and fired his opening gun, in which we
were admonished first to create a wholesome

sentiment toward penmanship. Mental philan-
derings were immediately galvanized into rapt
attention, and as the persuiiajity of the speaker
ilr ive home his ideas, the notebook was for-
gotten. Snatches echo in our memory : the
idea "t selling penmanship as one sells com-
modities ; practical ways of accomplishing it ;
idealization. All the gamut of a combined
dreamer and doer flowed from the dynamic brain
of this man who so thoroughly believes in his
profession, and spattered over his audience like
a refreshing shower that clears the dusty air and
gives the power to see farther and more clearly
in every direction.

If you ever get discouraged and cynical and
feel like you are on a blind trail getting no-
where, don't consult an M. D., but hop on the
next train for Cleveland and talk with Mr.
A. N. Carmine. You'll come back with a
smile, a belief in yourself and joy in your job 1

Among the newer members of the N. A. P. S.
we find Miss Caroline Wilhelm, supervisor in
LaPorte, Ind.

Three years ago this versatile lady was teach-
ing art, music and penmanship in the seventh
and eighth grades, finally crystallizing her tal-
ents into one central interest — penmanship. One
might expect that with such a leader the Palmer
Method would function at its best, but a bril-
liant general can't win a battle without armed
men on the firing line, and Miss Wilhelm la-
ments the fact that her teachers are not good
writers. Apropos of Miss Wilhelm's appre-
ciation of the many new ideas she absorbed at
the Benton Harbor meeting in 1922, may we
suggest you stand ready in April, 1924, to tell
how you gained the co-operation and overcame
the problem of untrained instructors.

April. I>, ,.,n i,i ibei those clever little

jingles she brought to Benton Harbor?


Miss Laura Jane Breckenridge of Lafayette,
Indiana, scarcely needs an introduction in this
column. She is well remembered as the presid-
ing genius of the N. A. P. S. at Benton Har-
bor, Mich., in April, 1921. Her ability and
unfailing tact counted greatly in the success of
the_ convention. Her enthusiasm was so con-
tagious that one member of her executive com-
mittee, the genial Mr. C. A. Barnett of Cleve-
land not only came himself, but brought his
entire family !

For fifteen years Miss Breckenridge has de-
voted her unusual executive powers to the cause
of good handwriting in various cities of In-
diana : one year in West Lafayette ; seven in
Peru and West Lafayette, and about eight years
in Crawfordsville. Here she has followed the
plan of the Zanerian Method with effective re-
sults. Miss Breckenridge is earnesly seeking
new and better mehtods for obtaining better

Online LibraryAuguste LutaudThe Business Educator (Volume 29) → online text (page 41 of 62)