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    "source_key": "britannica_1926",
    "source_title": "Encyclopaedia Britannica (1926)",
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    "chunk_id": "1926:bookkeeping:958c84f37871",
    "title": "BOOKKEEPING",
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    "verified_text": "in the commercial world to-day an essential part of the organisation of a modern business is a strong and efficient accounts department organised upon modern and scientific lines far in advance of the methods adopted in the past. the modern business man realises that in order to manage and control his business operations he requires far more informa- tion than was the case in the past. with the increase in the cost of living the cost of clerical staff has risen, and for this reason and with a view to reducing overhead charges, new methods have been adopted in connection with bookkeeping systems in order to reduce the amount of clerical work involved. modern devices.—in the modern business, the use of loose leaf and card ledgers in place of the old bound ledger has greatly increased, and a material saving in time is effected. in order to accelerate the balancing of the account books, the sectional balancing system is widely used, and each ledger is balanced at short intervals, often monthly. by this organisation a greater control is effected and the whole of the bookkeeping work is speeded up. the balances upon the total accounts afford valuable information for statistical purposes and enable the total book debts and the total creditors of the concern to be arrived at monthly, without extracting all the balances upon the personal ledgers. the clerical work that is done upon the books is ma- terially reduced and accelerated by the use of adding and cal- culating machines, and if there is sufficient work to keep the machines occupied, the cost of the machine is soon recouped in the saving of clerical salaries. ledger posting can now be effected by machinery (see office appliances). one opcration posts to a ledger account, adds up and works out the balance on the particular account, makes out the monthly statement and, at the same time, records the total of all the items posted so that this total can be agreed with the totals of the book from which the ledger is being posted. in this way the ledger postings are agreed daily and the work in con- nection with the balancing of the books is accelerated. in modern systems every effort is made to reduce the number of operations in recording and handling transactions. for ex- ample, in the despatch and recording of sales, five operations—the detailed advice to the packer, the case contents note, the advice note to the customer, the invoice and the entry in the sales day book—may be effected at one typing by means of the typewriter, specially prepared forms and carbon leaves. the carbon copies of the original invoices are bound into books and thus form the sales day book. by such methods a considerable saving of time is effected and the opportunities for error are reduced. analysis books —a material amount of time can be saved in many businesses by analysis books, by which the number of items to be posted can be reduced to monthly totals. in large concerns, where a considerable amount of analysis work has to be done, machines are used, by which a great volume of trans- actions can be recorded and analysed accurately with incredible speed. theuseof such machinery is the most marked development which has taken place in recent years, and as the result of prac- tical experience, office machinery is firmly established as a valu- able part of the modern accounting organisation. statistical records.—the use of statistical records is as yet in an early stage of development. in the account books of a busi- ness a mass of detail information is recorded coverirg every phase of all the transactions of the concern. the bookkeeping records result in the annual profit and loss account and balance sheet of the business, but the modern business man js realising that im- portant changes and movements can take place during a year and that it is vitally necessary that such movements should be detected immediately they develop, in order that steps may be taken at once with a view to overcoming any adverse factors. with this end in view, it is a comparatively simple matter to organise a statistical system built up from the existing records by means of which the information available for the manage- ment is greatly expanded and every change is recorded from bookkeeping machine—bootlegging week to week. many modern businesses have developed this type of organisation to a high degree of perfection, and have proved by practical experience the great value of this informa- tion in the management and control of business operations. many concerns prepare approximate profit and loss accounts and balance sheets monthly, so that the whole position can be watched closely and in addition have detail statistical records of every important factor. diagrams are of great value, as in many cases a movement is revealed far more clearly by a well-drawn diagram than by a statement of figures, and a diagram often reveals factors which may be entirely overlooked upon a close study of a series of figures. the double account system.—this system was first provides for in the regulations of railways acts, 1868, and its use has been ex- tended to gas, water, electric light and canal companies. it there- fore applics compulsorily only to these classes of companies which are formed under special acts of parliament and which are required to present their accounts upon a uniform basis. there is no difference in principle as between the ordinary method and the double account system —the diffcrence is merely that under the latter system the balance-sheet is split into a capital account and a general balance-sheet. the capital account shows on the one hand the share and loan capital raised, and on the other the expenditure to date upon the acquisition of the fixed assets of the undertaking. the credit balance upon the capital account, which represents the work- ing capital of the concern, is carried to the gencral balance-shcet, which, in addition, includes on the one si:le all the floating asscts, such as cash, investments, stock-in-trade, book debts, etc., and on the other, trade creditors, temporary loans, reserves and the balance upon the profit and loss account. with the ordinary company, the information contained in the capital account and general balance-sheet, as described above, is consolidated into one account-—i.e., the balance-sheet. the objects of the double account system are to show the share and loan capital which has been raised, the expenditure upon fixed assets and the balance of working capital which remains. under the regulations governing these statutory companies, their fixed assets must be maintained out of revenue. when, therefore, a fixed asset is replaced, the cost of the renewal must be charged direct to revenue account, but these companies are not bound to provide in advance for the cost of replacement, that is to say, during the life of the assct. the whole of the cost of replacement therefore falls upon the revenue account of the year during which such re- placement takes place. this system inevitably leads to very fluctuating charges to revenue account for replacements, but these fluctuations can be overcome by the creation out of revenue of replacement reserves. such pro- visions, however, are not legally necessary and are therefore quite voluntary. under the regulations it is not clearly laid down as to what the , procedure should be in cases where, owing to increased prices, the cost of replacement exceeds the original cost. for example, the cost of replacement of a fixed asset might be {30,000, whereas the original cost was £20,000. in this connection practice differs and some com- panies charge the actual cost of the replacement to revenue, and others the original cost. it is generally held that the sound policy is to charge the whole of the increased cost to revenue, as the earning capacity has not been increased, the extra cost being caused merely by an increase in price levels. in the case of a fixed asset which is abandoned and is not replaced, the regulations do not provide that the cost of the discarded asset shall be written off to revenue. the working of the system in prac- tice, as regards the replacement of fixed asscts and as revzards dis- carded assets, is open to criticism, but these are difficulties which may be overcome by the creation of reserves out of revenue. (see cost accounting.) biibliography.—a, l, dickinson, accounting practice and pro- cedure (1914); s. b. koopman and r. b. kester, fundamentals of accounting (2 vol., 1921-4); p. j. esquerre, practical accounting problems (2 vol., 1921-2); t. c. jackson and w. hustwick, the principles of accounts (1922); r. parry and c. d. shott, book- keeping (1922); g. radford, the philosophy of bookkeeping (1922); h. e. read and c. j. harvey, book-keepiing and -liccounting (1924); b. g, vickery, przuciples and practice of book-keeping and accounts (1924); ie. l. entiag, whitcombe’s practical book-keeping (1925). (er avi dep) bookkeeping machine: see office appliances. booth, charles (1840-10916), british sociologist (see 4.238), died at gracedieu manor, leicestershire, nov. 23 1916. booth, william (1829-1012), founder of the salvation army (see 4.239), died in london aug. 20 1912. in 1909 gen. booth lost the sight of one eye and, three months before his death, of the other also. his last public appearance was at the 407 albert hall, london, on may 9 1912. he was buried at abney park cemetery, london, after lying in state at olympia, west kensington, london. bibliograpiity.—a. m. nicol, general booth and the salvation army (1911); w. booth, the life of general booth (1912); h. begbie, life of william booth (1920). booth, william bramwell (1856- ), general of the salvation army, and eldest son of gencral william booth, its founder, was born at halifax, yorkshire, in 1856. he became an officer in the salvation army in 1874, and was appointed chief of the staff in 1880, a position which he held until his father’s death in ro12, when he became general. mr. bramwell booth organised the first social relicf operations of the army, of which he had charge from the time when it began to extend its activities abroad. as general he travelled extensively on behalf of the salvation army in europe, the united states, canada, india, australia and new zealand. he originated a training system for officers in the organisation, and did much to develop foreign missions. mr. booth was prominent in the campaign against the “‘ white slave ” traffic. in 1885, as a result of his part in a social purity agitation, he was indicted with the late w. t. stead and others on a technical charge and was subsequently acquitted. the action proved to a sceptical public that young girls could be bought and sold under the most degrading circum- stances, and it was largely due to this agitation that the criminal law amendment act, 1885, was passed. he was ably assisted in his work by his wife, florence, herself a salvation army officer, whom he married in 1882. bootlegging and smuggling.—national prohibition (q.v.) in the united states has brought about a revival of the lost art of bootlegging and of the once rather popular profession of smuggling. the pioneers of early colonial days found it expedient to outlaw the sale of liquor to the indians who, unaccustomed to its use, drank to excess and under its influence often became dangerous. but unscrupulous citizens, caring more for financial profit than for community welfare, engaged in the forbidden traffic and often concealed in the legs of their boots the liquor they carried for sale. this gave the name “ bootlegger ”’ to the illicit liquor traflicker. the name has now been revived and applied to the various phases of the intricate outlaw business of supplving liquor to the market in the complex modern world. smuggling —smuggling was a lucrative and more or less accepted occupation in colonial times, there being no central- ised government interested in customs revenues. after the central government was formed, it established a federal control of customs revenue and, through the federal agencies of customs revenue and service and coast guard, it soon made smuggling unprofitable and unpopular, and the practice almost disappeared. the boundary line between the united states and mexico has been the one exception. this frontier is for each nation the fur- thest removed from its seat of government and constitutes for each its least populous region. except at a few widely separated points it consists of more or less barren deserts and mountains. ‘these conditions are ideal for smuggling, and both nations have suffered financially from its continued practice. in may 1925 the representatives of both nations met in el paso, tex., and formulated a treaty that was designed to stop smuggling along the boundary line. introduction of prohibition.—while the early settlers found it expedient to forbid the sale of liquor to a certain class, it was only by slow stages that society in the united states became willing to forbid the use of liquor to all its members. laws to this end first appeared in small communities; and here always someone was ready to import liquor for profit in violation of the law. the need was thus always felt for wider and wider control, until ultimately the constitution of the united states was amend- ed to forbid the manufacture, transportation or sale of intoxicat- ing beverages anywhere within the nation. in its laws making this amendment effective, congress defined intoxicating bever- ages to be those containing one-half of 1° of alcohol by volume. the illicit markets—individuals who continued to drink created a demand for intoxicating beverages in violation of the 408 law, and, as always, there were unscrupulous individuals willing to supply this illicit market. there was thus rapidly built up the outlaw business of obtaining supplies of liquor and of distributing them to the market—a business involving the bribery of govern- ment and other agents and the corruption of traffic in alcohol and liquors for legitimate purposes. the govt. easily controlled all the known supplies of liquor, and ultimately concentrated them in government-controlled warehouses from which they were withdrawn for legitimate purposes by government permit. those people still determined to drink turned at first to home manufacture. but the bootleg business developed rapidly, and liquor soon became available at such prices as made home man- ufacture unnecessary, as it always had been inconvenient and unsatisfactory. revival of smuggling—the first bootleg supply was liquor withdrawn from government warehouses through the use of fraudulent permits, etc. this was soon prevented by the govt. and the bootlegger then turned to importation from abroad. smuggling, on an increasingly large scale, sprang into existence. ships under the protection of foreign flags, laden with contraband liquor, hovered just without the territorial waters, within easy communication of the shore, and there established an unfailing source of supply to the bootlegger. coast guard measures——the u.s. coast guard, long since relieved of its duty to prevent smuggling, and for generations engaged in the happier duty of bringing relief to those in dis- tress at sea, was ill prepared to break up this traffic. by 1924 as many as 336 rum ships were known to be engaged in boot- legging. all along the coasts, specially equipped high-power motor-boats, often armed and armoured, and innumerable fish- ing and other coastwise craft, were engaged in running liquor from these ships to countless inlets and landing places. congress increased the personnel and equipment of the coast guard to meet this situation; and the govt. made treaties with foreign powers which, for this purpose, extended the u.s. territorial waters from 3 m. to 12 miles. by june 1 1925 the coast guard was sufficiently augmented to make a serious effort to eliminate this smuggling business off the atlantic coast between boston and atlantic city. the method employed was to picket each rum ship with small patrol boats which rendered contact with the shore impracticable. this resulted in reducing the rum fleet along this front to negligible proportions and in keeping at much greater distances the few ships which did appear. home manufacture-—as bootlegging found increasing diffi- culty in importing its supplies from abroad, it turned to home manufacture and rapidly acquired facility in imitating every foreign and domestic brand that the market demanded. labels and containers were imitated with sufficient perfection to defy detection on the part of the purchaser. the alcohol for this manufacture was obtained by the diversion of alcohol, and par- ticularly of denatured alcohol, from its legitimate avenues in industry. this rapidly became the chief, practically the only, source of supply. the percentage of unadulterated genuine whisky found among the total of the whisky confiscated runs between 1 and 2%. industrial uses.—alcohol (q.v.) is one of the articles essential to industry. its uses are so numerous 1n manufacture, and the quantities used legitimately by industry are so large, that its control introduces the most serious problems for the govt. in the enforcement of the prohibition laws. to these problems the govt. was in 1926 giving the most serious attention, with the purpose of encouraging and protecting the legitimate use of alcohol and of eliminating its illegitimate use. this involved issuing annually over 40,c0o permits and supervising the opcr- ations of the permittees. bootleggers and industry —the bootleg industry in turn in- vaded practically every field of business and secured permits for the use of alcohol, transacting just enough legitimate business to secure the permits, while diverting to the liquor traffic the rest of the alcohol secured. to do this successfully they sold to legitimate customers at greatly seduced prices in order to get enough business to justify their existence. they thus menaced borah the stability of many legitimate business enterprises and almost forced them to participate in the illegitimate profits derived from the bootleg industry. the govt. undertook to control this situation in its earlier developments by denaturing alcohol for industrial use, to make it unfit for beverage use. but the boot- legger, indifferent to considerations of public health, soon established the practice of “ boiling,” or redistilling—but in- differently well. a later expedient was the introduction of chemicals to counteract the denaturant, liquors containing a double dose of chemicals thus reaching the market. administrative organisation.—early in 1925, the u.s. coast guard, the customs service, and the prohibition activities, all more or less directly concerned with the enforcement of the pro- hibition laws, were concentrated under the control of one assistant secretary in the treasury department. the prohibition unit was reorganised and regulations and policies were revised so as to strengthen materially the hand of the govt. and enable it more successfully to cope with the organised and demoralising liquor traffic. narcotics —while the conspicuous revival of smuggling in- volves liquors primarily, it is only natural that the practice, once established, should have come to include other articles. smug- gling was in 1926 practically the only source of supply for the illicit trade in narcotics. because this trade offers tremendous profits, and because narcotics are moved in such small packages, the govt. finds it difficult to control this smuggling. all manner of expedients are resorted to by the smugglers, and their detection requires constant vigilance on the part of highly trained agents. real progress was, however, being made and, while there were still many addicts in the united states, it was believed that their number was continually decreasing. it is impossible to state with even approximate accuracy the amount of liquor smuggled into the united states or illicitly manufactured during the period covered by the national pro- hibition law. the very fact that the business is unlawful ren- ders it impossible to obtain reliable figures. the table that fol- lows gives some statistical data of the operation of the federal prohibition officers since the effective date of the 18th amend- ment. the table shows only the legal transactions uncovered by prohibition officers and permits no estimate of the undiscovered unlawful transactions. report of arrests, setzures, etc., made by federal prohibition officers fiscal year ending june 30 1923 12,219 14,000 7,512 124,401 1924 10,392 15,853 8,211 124,720 1925 12,023 17,854 7,850 134,810 illicit distilleries seized . illicit stills seized illicit still worms seized. illicit fermenters seized . gal. of distilled spirits seized. ‘ , gal. of malt liquor seized gal. of wine, cider, mash and pomace seized number of boats and launches seized ; 134 total appraised value of property seized $11,478,277 number of agents injured 45 number of agents killed ii 2 number of persons ar- rested ; 66,936 68,161 1,102,787 7,040,537 10,572,933 182 1,672,743 5,379,528 8,774,916 236 457,365 4,803,872 9,085,411 $11,199,664 $10,843,881 28 borah, william edgar (1865- ), american politician, was born at fairfield, ill., june 29 1865. he studied at the en- ficld academy, h., and entered the university of kansas with the class of 1889, but did not finish his course. he was admitted to the bar in 1889, practised at lyons, kan., 1890-1, and there- after at boise, idaho. ile was an unsuccessful candidate for the u.s. senate in 1902, but was elected in 1906 and re-elected in 1912, 1918 and 1924. at the time of the split in the republican party in 1912 he opposed the nomination of president taft, but refused to follow roosevelt, although in sympathy with his bordeaux—borenius policy. in 1913 he introduced an unsuccessful bill for raising the income tax exemption to $4,000. he had long favoured a federal levy on incomes, but thought that with the then existing system of indirect taxation the additional burden should fall upon the well-to-do. he favoured woman suffrage and inde- pendence of the philippines, but was opposed to the league to enforce peace on the ground that it tended toward international- ism. he strongly opposed many of the measures of president wilson’s administration, and in particular the league of na- tions, of which he was always an active opponent. always a strenuous advocate of disarmament borah proposed a resolution in the senate in favour of opening ncgotiations with great britain and japan for a mutual reduction in the naval programmes of the three powers. though rejected at first, it was ultimately adopted by congress as an amendment to the naval appropriation bill of 192r. he suggested also a world economic conference to consider disarmament, and it was in part owing to his efforts in this direction that the washington con- ference on the limitation of armaments (nov. 1921) was held. he endeavoured unsuccessfully to persuade the senate to recog- nise the soviet govt. of russia. at the time of the coal strike of 1922 he favoured the operation of the mines by the federal government. he was opposed to the world court, on the ground that it was an adjunct of the league of nations. opposed as he was to the united states joining the league of nations, he pre- pared an alternative plan to “ outlaw ” war, which he placed before the senate feb. 13 1923. hissympathy with the insurgent group within the republican party was reflected in a movement to nominate him as a candidate at the next presidential elec- tion; but at spokane, wash., june 23 1923, he declared that he would neither lead a third party nor be a candidate. at the republican national convention held at cleveland, o., june 12 1924, he was nominated for the office of vice-president, but refused to permit his name to go before the convention. both on the platform and in the senate he continued to take an active independent interest in foreign affairs as they affected the united states, freely criticising the policy of the government. he constantly urged that pressure be brought to bear upon the allied nations in connection with the repayment of the loans made to them by the united states. on the death of senator henry cabot lodge he became chairman of the committee on foreign relations, dec. 3 1924. in the final vote in the senate jan. 27 1926, he was one of the 17 who voted against the partici- pation of the united states in the permanent court of inter- national justice. although one of the most influential men in american public life during the period r915—26, borah adopted, in general, a critical rather than constructive attitude toward specific measures and his name is associated with the enactment of few important or progressive laws. bordeaux (see 4.244) became the seat of the french govt. when paris was threatened by the germans in aug. ror4. its population (1921) was 267,409. during the world war the town and port were exceedingly active. the factories were engaged in munition work and great quantities of stores and troops passed through the harbour, which was the chief disembarkation point for the american forces. after the war it was the seat of an american embarkation camp. in 1920 the grand theatre, where the national assembly met in 1871, was burned down. an annual international fair, with a strong colonial tendency, was started in 1916, and has been held each year since, except in 1918. the wireless station at croix d’ hins, begun during the war by the american authorities and completed afterwards, at the time the most powerful in the world, was handed over to the french govt. in 1920. ; during the war practically a new outer port was constructed at bassens, below bordeaux, largely by the american authorities, with docks, sheds to accommodate 40,000 tons of stores, a grain silo with a capacity of 60,000 quintals, etc. the river channel has a depth of 26 ft. to pauillac and of 23 to 26 ft. from there to bordeaux. a dry dock is to be built. in 1923 the establishment of an outer, or deep-water, port at le verdon, at the mouth of the gironde, was sanctioned and work was started in 1924. 409 borden, sir frederick william (1847-1017), canadian politician (see 4.245), retired from politics in 1911. created k.c.m.g. in 1902, he died at toronto jan. 6 1917. borden, sir robert laird (1854- ), canadian states- man (see 4.245), in oct. rg1r formed a new administration to succeed that of sir wilfrid laurier and on jan. 1 1912 took office as president of the privy council of canada, or prime minister. he was created g.c.m.g. in 1914 and during the world war spent some time in england as a member of the imperial war cabinet. in oct. 1917, with a view to the better fulfilment of canada’s part in the war, borden formed a government com- prising members of both the liberal and conservative parties. in this government, which was returned to power at the election of dec. 1917, he took office as premier and secretary for ex- ternal affairs. during the war period he rendered notable service to the allied cause, for instance in bringing about the proper utilisation by the allies of the resources of the british iempire, such as lumber, minerals, and food; at the same time he was a strict but courteous upholder of the canadian point of view. in 1919 he retired from the premiership and in 1922 pub- lished canadian constitutional studies. (see canada.) bordet, jules (1870~ ), belgian physiologist, was born at soignies june 13 1870. in 1892 he graduated as doctor of medicine at the university of brussels. from 1894 to 1901 he worked at the pasteur institute at paris whence he was recalled to brussels to found a “ pasteur institute ” for the province of brabant of which he was made director. he was also appointed professor at the university of brussels and in 1919 received the nobel prize for medicine and physiology. his early studies showed that antimicrobic sera include two active substances, one existing there before immunisation, and known as alexine; the other a specific anti-body created by vac- cination. he introduced the method of diagnosing microbes by sera; and his discovery of the fixation of alexine (in the first in- stance for cholera) inaugurated a general method of diagnosis for infectious fevers, now universally employed for the identification of typhoid fever, plague, tuberculosis, etc. he discovered haemo- lytic sera in 1898; that is, the immunisation gained by every ani- mal when inoculated by the blood of another species, against the latter, by the production of substances which destroy the red corpuscles of the same species as those which have been injected. in this manner the various species of animals can be distinguished by the chemical constitution of their specific albuminoids. he also showed that haemolytic sera act on foreign blood by a mechanism strictly comparable with that by which an anti- microbic serum acts on microbes and, further, that the reactions of all these sera are colloidal in nature. more recently he discovered the microbe of whooping cough determining its action and the method of immunising convales- cents from that disease. he devoted much time to the study of the coagulation of the blood and has thrown light on the process of the formation of coagulin showing that it includes two elements; the first, albuminoidal and peculiar to the liquid blood and the other, lipoidal in nature, originating in the cells of the blood or tissues. ile further studied the formation of anaphylactic poisons and, in the sphere of microbic biology, the autolysis of microbic transmissibility. in addition to many works on various subjects, he 1s the author of zraite de pimmunite dans les maladies infectieuses, published in 1920. borenius, tancred (1885- ), finnish art historian, was born july 14 1885 at wiborg, finland, son of carl borenius. iie began his studies at the university of helsingfors and went therefrom to italy, where he laid the foundations of his profound knowledge of italian painting. in 1914 he was appointed lec- turer on the history of art, and in 1922 professor at university college, london. when finland became independent, he acted as secretary to the diplomatic mission (1918), notifying the event to great britain, france, belgium, etc., and the next year he was the temporary diplomatic representative of finland in london. his works include the painters of vicenza (1909); a new edition of crowe and cavalcaselle, history of painting in north ftaly (1912); catalogue of the collections of sir frederick aio cook, vol. 1, “ italian schools ” (1913); catalogue of viscount lee of fareham’s collection (1923); four early italian engrav- ers (1923); english primitives (1924). borglum, gutzon (:1867- ), american sculptor, was born in idaho march 25 1867. he was educated at st. mary’s college, kan., studied art at the school of the san francisco art assn. and during 1890-3 attended the academie julien and the ecole des beaux arts in paris. he then returned to america, but in 18906 went to london, and exhibited much sculpture and painting there and in paris. in 1902 he moved his studio to new york. he was a disciple of rodin. the huge scale of many of his conceptions can be compared only with that of antique orien- tal monuments. for example, he proposed a confederate memo- rial on stone mt. near atlanta, ga., to be cut in relief along the face of that granite mountain as a frieze representing an army on the march, conspicuous from a great distance. the stone mountain confederate monumental assn. was formed in order to carry out the suggestion and borglum prepared a design. the work, however, was interrupted owing to difficulties arising between him and the association. a new design by augustus lukeman was adopted aug. 27 1925 in place of that of mr. borglum. in 191g he exhibited a head of lincoln cut from a block weighing six tons. the same year he was chosen to design a monument for warsaw, commemorating the rebirth of poland. among his colossal figures are the twelve apostles for the cathe- dral of st. john the divine, in new york, and another head of lincoln in the rotunda of the capitol at washington. other works include the sheridan monument in washington; ‘‘ mares of diomedes ” and ‘‘ ruskin ” in the metropolitan museum of art, new york; a statue of lincoln, newark, n.j.; and a statue of henry ward beecher at brooklyn. borglum, solon hannibal (1868-1922), american sculp- tor (see 4.250), brother of gutzon borglum {see above), com- pleted many important statues after 1910, including ‘‘ god’s command to retreat ” in r911, representing napoleon on horse- back in a snowdrift, in bronze; ‘‘ jacob leisler,” heroic figure in bronze at new rochelle, n.y.; “ reverie of a pioneer,” colossal] equestrian for the court of honour, san francisco exposition; “* backin’ \"em up” (1919), four dismounted cavalrymen, with maorses; “‘ the little lady of the dew,” unveiled 1920 in the churchyard of st. mark’s in the bowery, new york city; “ in- spiration”’ and ‘ aspiration’ (1920), two statues of indians, in stone, both at st. mark’s in the bowery. le was y.m.c.a. secretary with the french army in 1918, won the croix de guerre and later was engaged in work with the american expeditionary force in france. he died jan. 31 1922. boris iii. (1894- ), king of the bulgarians, was born at sofia jan. 30 1894. the eldest son of ferdinand i. who abdi- cated in his favour, and of princess marie louise of bourbon- parma, who died in 1899, he received at birth the title of prince of tirnovo. though born into the roman catholic religion, boris iii. joined the orthodox religion for political reasons in 1896. the prince was educated at the military academy of sofia, and in rorz and 1912 travelled extensively with his tutors for educational purposes in asia minor, along the med)i- terranean coast, in north africa and the canary islands. his official journeys as heir-apparent included a visit to his godfather nicolas ii., at st. petersburg (leningrad) in 1897, visits to brus- sels and paris in 1910 and to london for the coronation of king george, 1911. he served as major in the balkan war of ro12. during the world war, prince boris was attached to his father’s staff, under the strict control of ferdinand, who was well aware of his son’s opposition to the central powers. following the abdication of ferdinand, boris iii., was proclaimed king of the bulgarians, oct. 41918. after his accession he lived the life of a constitutional monarch, residing at the palaces of sofia, vrania euxinograde and sitnyakovo. his education made him fluent in bulgarian, french, italian and german, and gave him an acquaintance with english, albanian, russian and turkish. the possessor of wit, courage and individuality, he displayed great charmofmanner. a great naturalist and especially fond of botany, he was also a born engineer. borglum, gutzon—borneo borneo (see 4.256), an island in the east indies. its area is 289,846 sq. m. and the population is estimated at 2,500,000. during the period 1910-25 the four political entities into which the island of borneo is divided were free to work out their own development. the war affected them only economically. among the natives of the far interior there were occasional disturbances, of which the rundum rebellion in north borneo in 1915 was the most serious, but these were suppressed by the forces at the disposal of the governments concerned. the native tribes now live at peace; the whole island, except possibly for certain parts of dutch borneo, is under effective control, and apart from one or two outbreaks in the remoter districts, headhunting may be regarded as a thing of the past. area and population —the total population of the island in 1925 was estimated at about 2,500,000. the total white popula- tion was about 5,000. the chinese were about 250,000. the fol- lowing table gives the areas and population of the four political sections into which the island is divided:— area (sq. m.)} population dutch borneo. 212,740 1,626,001! north borneo 31,106 257, 8047 sarawak . 42,000 600,000 brunei 4,000 25,450 | =. 2289, 8.46 2,509,256 1 census of 1920. 2 census of 1921. * estimated. production.—the rubber boom of 1909-10 led to large areas of land being taken up for planting, and so brought increased prosperity to the island. the boom came at a time particularly fortunate for north borneo, which was then passing through a critical period. brunei, and to some extent sarawak, also bene- fited. rubber companies in borneo suffered severe depression in the years that followed the war, but the tide turned in 1925, plantations in dutch borneo (where tapping was not restricted) making particularly large profits (see rubber). increased inter- est has been shown in coconut planting throughout the island, but the tobacco industry, which is confined to north borneo, experienced serious reverses. the financial assistance of the chartered co. enabled the three companies still operating in 1925 to survive. the stands of commercial timber in the island are almost inexhaustible and are being exploited with european capital in dutch and north borneo. in 1920 a modern sawmill was established in sandakan, but owing to the political chaos in china, the nearest and most important market, the timber indus- try in north borneo had not by 1925 realised expectations. minerals —dutch borneo, the most developed part of the island, owes its prosperity mainly to its mineral wealth. the most extensive oil-fields are at balik papan, but there are several others of importance, and fresh oil is continually being struck. gold and diamonds are also worked, the richest diamond field being at martapura, where cape diamonds are sent for polishing and then returned to the cape. the workings are entirely in malay and chinese hands. the discovery at miri of a rich oil- field of great extent improved the fortunes of sarawak at a time when the gold was being worked out; the annual production is over 600,000 tons, which brings the state {100,000 in royalties. up to the end of 1925 no oil in paying quantities had been found in north borneo, where the only mineral worked commercially was coal, mined by a british co. at silimpopon. coal is mined also in dutch borneo and sarawak, but the mines at labuan have been abandoned owing to the seams running under the sea. trade.—the internal trade of the island is almost wholly in the hands of the chinese. the chief imports are rice, cloth, ironware, tinned provisions, kerosene oil and matches. these are common to all the territories, but the exports vary and show the different lines on which each area is developing. in order of importance, the six chief exports of dutch borneo are timber, oil, coal, diamonds, gutta-percha and copra, with rubber becom- ing more important every year; of north borneo, plantation rubber, timber, tobacco leaf, copra, coal and cutch; of sarawak, borstal system—bose oil, sago, plantation rubber, jelutong, pepper and cutch. sara- wak has also a considerable trade in rattans and illippi nuts. communications —the development of the island has been hindered by lack of good communications. at the end of 1925 there were 125 m. of railway in north borneo and 20 m. in sara- wak. good roads, beyond those in the south of dutch borneo, are few. after the war an extensive scheme for opening up north borneo by means of roads was introduced, but the need for econ- omy caused a revision of this policy; a metalled road of 20 m. between jesselton and tuaran was completed, however, and also a few miles in the neighbourhood of sandakan. elsewhere bridle paths take the place of roads, while rivers and native tracks remain the only highways through the forests of the far inte- rior. towns and government stations are linked up by tele- phone and telegraph, sandakan having an automatic telephone service, and there are wireless stations in dutch and north bor- neo and sarawak. the ports are connected by coasting steamers. steamship companies also maintain communication between dutch borneo and surabaya and singapore; between north borneo and singapore, via labuan, the philippine ports, hong- kong and australia. a british co. has replaced the german line which served the territory before the war, while another line runs from singapore to sarawak. brptiocrarny.—e. h. gomes, seventeen years among the sea dyaks of borneo (1911); c. hose and w. macdougall, the pagan tribes of borneo (1912); j. c. moulton, a collecting expedition to mount kinabalu (1913); lilian s. gibbs, ‘‘ a contribution to the flora and plant formations of kinabalu and the ilighlands of british north borneo,” in jour, linn. soc. (march 1914); r. wlc. shelford, a naturalist in borneo (1916); the rance of sarawak, my life in sarawak (1913); lutch borneo, foreign office no. 84 (1920); carl lumholtz, through central borneo (1921); ifandhook of the state of british north borneo (1921); owen rutter, british north borneo (1922); 1. h. n. evans, among primitive peoples in borneo (1922); charles bruce, twenty years tn borneo (1924); p.c. coote, 4 commercial handbook of the netherlands east indies, etc. (1924); llandboak of the netherlands east indies (1924). (oq. r.*) borstal system.—in the domain of criminal jaw, the notable change in public attitude and opinion with regard to the treatment of juvenile crime, finds expression, as lar as great britain is concerned, in the two acts of parliament of 1908, viz.: the prevention of crime (borstal) act, and the children act. | in the middle of the roth century, strong protests were made against a penal system, under which young persons and even children were subject to the harsh penalties of imprisonment, and penal servitude and transportation were commonly inflicted on young and old alike. effort was then concentrated on the attempt to substitute for such penalties a system of industrial and reformatory treatment; and in 1854 the principle was established that at least up to the age of 16 this method should, in suitable cases, be adopted. in 1894 two public inquiries into the administration of prisons and of home office schools arrived, almost simultaneously, at the same emphatic conclusion, viz: “that the age 16-21 was the dangerous age; that we must concentrate on that; on the incipient criminal” or, as he was officially christened, the juvenile adult. at this time, about 20,000 young criminals of this age, 16-21, were coming every year to prison. they constituted a veritable recruiting ground or nursery for the dangerous professional criminal of later years. to find a remedy for this was the purpose of what has now become known as the borstal system. under the acts above quoted, the following principles were established:— 1. the age of criminal ‘ majority ’ power to raise to 23. 2. in lieu of the ordinary sentence of imprisonment, a special form of detention was devised, under special rules, of which the purpose was to develop mentally and physically and morally all inmates (not prisoners). the duration to be for not less than one year nor more than three. 3. except in very special cases, no sentence of imprisonment could be passed on any person under 16. ? was extended to 21, with the new system took its name from the village of borstal, kent, where the early experiments on boys between the ages of ali 16 and 21 were carried out in an old convict prison, prior to the passing of the act. the act gives power to the court to order detention in any case, 16-21, ‘‘ where it shail appear to the court that by reason of criminal habit or tendency it is expedient that the offender shall be subject to such instruction and discipline as appears most conducive to his reformation and to the repression of crime.” aims and results-—the rules and regulations are based on the principle that up to a certain age, every offender may be regarcled as potentially a good citizen; that his lapse into crime may be due either to physical degeneracy or bad social environ- ment; that it is the duty of the state at least to try to effect a cure, and not to class the offender offhand and without experiment with the adult professional criminal. the act of 1908 further provided for the establishment of an association, whose special duty would be to provide for the after-care of all persons of both sexes discharged from borstal institutions. this association, known as the borstal association, is a highly organised method of care and supervision. without this supple- mentary work of patronage the borstal system could not have attained the conspicuous success which can be claimed for it, because, of the 6,000 lads released after training in borstal establishments since the act came into operation, only about 35°%o have again come into conflict with the law. broadly, about two out of every three borstal lads are reclaimed. this result is achieved by the “ personality ” of the super- intending staff, from the borstal commissioner himself to, in a descending scale, governor, house master, and a carefully selected instructing staff, each with a strong optimism and belief that by an appeal to what is best in cach individual— his honour, corporate spirit, pride in his house, love of sport, and rivalry tn games and competitions, by all these subtle weapons, wisely and steadily employed, it is possible, though not easy, to recreate young natures and dispositions not yet thoroughly depraved. when the day of freedom comes, gained after long and patient trial and test, in the form of a conditional licence to the care of the borstal association, which is only granted when “there is a reasonable probability that the offender will abstain from crime,” the licencee faces life again with a changed out- look. the borstal system ranks as a work well done, justi/ying the ideals of its founder:— he determined to save the young and careless from a wasted life of crime. through his vision and persistence a system of repression has been gradually replaced by one of leadership and training. we shall remember him as one who believed in his fellowmen. (see criminology. ) brbliography.—the reader should consult the quarterly review published by the borstal institution, rochester. from july 1923 to oct, 1924 it appeared as the borstalian; and from jan. 1925 onwards as the phoenix. (e. r.-b.) bose, sir jagadis chandra (1838- ), indian physi- cist, was born nov. 30 1858. after graduating from st. xavier's college, calcutta, he entered christ’s college, cambridge, gain- ing high honours in 1884. in 1885 he joined the bengal educa- tional service as professor of physical science at the presidency college, calcutta. his first appearance before the british assn. at liverpool in 1896 was to demonstrate an apparatus for study- ing the properties of electric waves almost identical with the coherers subsequently used in all systems of wireless communi- cation. iie also invented an instrument for verifying the laws of refraction, reflection and polarisation of electric waves. his discovery of a parallelism in the behaviour of the receiver to the living muscle led him to a systematic study of the response of inorganic matter as well as animal tissues and plants to various kinds of stimulus, after laborious researches he proved that the life mechanism of the plant is identical with that of the animal. his crescograph is a recorder of plant growth capable of magnify- ing a small movement as much as ten million times. ie was the first indian to become f’.r.s. (1920) for scientific, as distinct from mathematical achievement. in rors he became professor emeritus of the presidency college and thereupon devoted 412 himself to founding the research institute in calcutta which bears his name. he was knighted in 1917. see patrick geddes, the life and work of sir jagadis c. bose on 1920) and sir j. c. bose: his life and speeches (madras, 1920). bosnia and hercegovina (sce 4.279), since 1918 provinces of yugoslavia. its area is 20,429 sq. m., and the population (1921) 1,889,929. austro-hungarian rule-—the winter of 1908-9 marked a decisive era in the history of bosnia and hercegovina, whose population found itself for six months the pivot of an acute international crisis. despite the recent grant by the austrian govt. of a certain measure of church autonomy, the serbian orthodox element remained keenly dissatisfied, and looked more and more towards serbia; the moslems were nervous and re- served, realising that the steady ebb of turkish influence in europe was bound to increase their isolation; only the croats, forming at most a quarter of the population, looked for help to vienna, and they too were increasingly alienated by the trend of events in croatia. one of the main arguments employed by aehrenthal to justify annexation of bosnia and hercegovina was that the young turkish revolution had forced austria- hungary to clear up the constitutional status of the two prov- inces, since otherwise the malcontent elements would have been entitled to representation in the new parliament at constan- tinople, and would thus have acquired a powerful instrument for anti-austrian agitation. having made use of this argument, vienna had no course save to grant some measure of representative government to bosnia and hercegovina, and as neither austria nor hungary would consent to its being attached to the one rather than to the other, or to its partition between them, a hybrid form of constitution was devised, by which the territory received a diet of its own and special laws of association and assembly, but was not represented in the two central parliments and delega- tions and thus had no say in foreign affairs. the new consti- tution, proclaimed on feb. 17 1910, had the capital defect of stereotyping sectarian and social differences by dividing the electorate into three ‘‘ curiae ” (or electoral colleges) and by assigning in each of these a fixed number of seats to the orthodox, moslem and catholic elements, that is, 32:24 and 16 respectively, out of 72. the diet was expressly excluded from any control of the executive, which remained as before under the governor (landeschef), his deputy (ziviladlatus), the administrative head of departments in sarajevo and the joint ministry of finance in vienna as supreme instance. these carefully hedged concessions were very badly received. the emperor’s visit to bosnia in the summer of 1910 was in- tended to symbolise to the outside world the permanence of austro-hungarian rule. baron buridn, as joint [finance minister of the dual monarchy and administrator of bosnia, tried to win the serbian element for co-operation with the government, and openly described them as the most progressive element in the country. burian, himself a magyar, was in- fluenced by the fact that the croats of bosnia (with whom the moslems were allied for tactical reasons) were strongly clerical in sentiment and were in close touch with their fellow clericals in croatia, whose programme of yugoslav unity inside the habs- burg monarchy involved them in acute conflict with budapest. the situation in croatia reacted more and more upon bosnia, and rendered buridn’s half-measures ineffectual, while strength- ening the self-confidence of the serbs. in feb. 1912 he was succeeded by ritter von bilinski, a prominent polish conserv- ative who enjoyed the confidence of francis joseph; but any hope which he may have entertained of clearing up the internal situation was frustated by hungary’s establishment of a dicta- torship in croatia (april 1912) and by the victories of serbia in the balkan war (oct.-nov.)—events which roused the whole yugoslav population of austria-hungary to a state of feverish excitement. the bosnian group was specially active among the yugoslav students, who began to found organs of their own in prague, bosnia and hercegovina vienna and zagreb as well as sarajevo. the younger genera- tion devoted their efforts to inculcating revolutionary ideas among university and middle school youth in bosnia and the neighbouring provinces. they were completely successful. the confidential memoranda prepared by high officials in sarajevo and vienna on the very eve of the war show them to have been altogether at a loss as to what policy to adopt. the bosnian situation was rendered all the more difficult by the increasing jealousy between the provincial government in sarajevo and its nominal superior the finance ministry in vienna, or to translate this into personal terms, between the military governor, potiorek, representing the views of the general staff and of the archduke francis ferdinand, and the civilian minister bilinski as the confidant of the emperor. in may 1913 potiorek, despite bilinski’s disapproval, had closed the bosnian diet and dissolved various serbian societies and the headquarters of the serb radicals. he continually urged the adoption of still more stringent measures, and tended mare and more to act without consulting bilinski. the most notor- ious instance of this was the decision, reached between pot- iorek and francis ferdinand, that the latter should attend the military manoevures to be held in bosnia in june 1914. bilinski was not consulted or even notified, and the entire arrangements remained in military hands. to this circumstance must be ascribed a large share of the blame for the assassination of the archduke francis ferdinand and his consort, the duchess of hohenberg, during their short but memorable visit to sarajevo on june 28 1914. this outrage was the work of bosnian revolutionary students (sce europe; serpia).!. the governor, potiorek, so far from being blamed for his lack of precautions, remained in high favour, was placed in command of the austro-hungarian forces invading serbia and was mainly responsible for their severe defeat at rudnik in dec. 1914. he was replaced as governor by general sarkotitch, who upheld all measures of repression against the serb population. after the murder the mob of sarajevo had, with police connivance, sacked many serbian houses and institutions, and destroyed the serbian printing presses and newspaper offices. during the following winter a whole series of treason trials were instituted against the youth of bosnia—6s5 from the gymnasia of sarajevo and trebinje, 22 from banjaluka, 9 from mostar and 38 from tuzla-—thus demonstrating the widespread nature of the movement. most notorious of all was the banjaluka treason trial (nov. 1915- april 1916) in which 98 out of the 151 prisoners were condemned to sentences varying from 20 years to 2 months, and 16 to death (afterwards reprieved). during the spring of 1915 the oflicial organ at sarajevo published list after list of bosnian-serb families who were thus declared to have forfeited their citizen- ship: and many thousands of women and children were driven across the montenegrin frontier, often with only the clothes in which they stood. : union with yugoslavia—during the war all political life ceased in bosnia and hercegovina. almost all the serbian schools were closed. when austria’s balkan front collapsed in oct. 1918, a national committce was formed in sarajevo, which acted in close accord with the yugoslav national council at zagreb. since the formal recognition of union with serbia by deputation from the council, the fate of bosnia has been bound up with that of the new yugoslav state. but though centralising tendencies gained the upper hand in the seven years following the war, many vital problems of local concern still survive. the very difficult bosnian land question, which austria-hungary failed to solve in her go years’ rule, was solved all too dras- tically and on party lines. the state promised the big moslem landlords compensation, but did not fulfil its pledge, once more for party reasons; but though the large estates were split up, a new agricultural and urban proletariat was created. saraj- evo and other towns lost much of their prosperity, owing to the ultra-centralist tendencies of belgrade (see yugosavia). _ ! for a full discussion of these events and the question of respons- ibility, see sarajevo, by r. w. seton-watson (1926). boston—botany boston, united states (see 4.2900).—the population of the area incorporated as the city of boston was, in 1920, 748,060, an increase of 77,475, or 11:6% over that of 1910, being by far the smallest percentage of increase in the history of the city, and the smallest numerical increase since 1875. but the two figures are not precisely comparable, as the municipal area was enlarged from 43 to 48 sq.m. in 1912 by the inclusion of hyde park, which in 1910 had a population of 15,507. during the five years 1915-20 the increase of population was less than one per cent. the official estimate for 1925 was 781,529. the metropolitan area, constituted by the legislature of massachusetts for certain purposes of common action, includes, in addition to municipal boston, 39 adjacent cities and towns, with an area of 4093 sq.m., and had in 1920 a population of 1,658,936, and in rgto of 1,423,429. the percentage of popula- tion in the city, as compared with that of the metropolitan area, thus decreased from 47:8% in ro1o to 45-5 % in 1920. commerce.—boston’s coastwise trade is important, the ton- nage being much larger than that of its trans-atlantic commerce. it is second only to new york in export of meat and dairy prod- ucts, and is the largest leather, wool and fish market in the world. the port’s foreign commerce is shown in the following tables:— vessels in foreign trade entered cleared number | net tonnage} number |net tonnage 2,714,382 2,463,051 2,021,152 4,303,563 imports and exports of boston district’ imports exports | i9io s129,006,184 |$ 70,516,789 iqs 152,653,791 | 107,475,077 1920 456,246,322 | 281,614,919 1923 307,322,274 | 552,158,108 1since 1919 known as the massachusetts district, including boston and eight minor ports. manufactures—the following table shows the value of products and materials and the amount paid in wages in the years 1909, 1914, 1918, and 1923: manufactures of metropolitan boston value of materials used $284,354,062 |} 93,125,349 323,455,579 | 107,130,932 737,506,555 | 210,781,794 620,031,648 | 245,640,825 first in importance among manufactures is outer footwear, $172,879,356. next in importance are slaughtering, $45,261,202; machinery and foundry products, including electrical ma- chinery, $113,150,576; printing and publishing, $88,918,414; men’s and women’s clothing, $61,713,941; confectionery, $44,690,008. the increase in the value of manufactured products during the years of the world war (1914-8) was rapid, but was due largely to the increase in prices. the total increase in the number of persons thus employed from 1913, before the world war, to 19109, the period of highest production under war pres- sure, was 44,354. then followed a period in which a large number of employees were out of work. with the immigration of foreign workers and the relatively static industrial demand, increasing numbers of native-born persons moved away from boston and the actual increases in population were largely in the ranks of the immigrant peoples. in 1920, 32% of the inhabitants of municipal boston were foreign-born. of these, in percentages 24 were irish, 16 russian, 16 italian, 5 english, 3 german and 36 all other nationalities; 64% of the municipal population was wholly or in part of foreign parentage. value of wages products faid $ 510,583,337 584,115,582 1,240,496,193 1,232,206,787 413 railways. during the 15 years 1910-25 the subway system was enlarged. the boylston addition from arlington to kenmore street (1911-4) and the extension under the common over the charles river basin and underground in cambridge to harvard square (1914-8) developed a system 9 m. long. new subways with the elevated system gave central clearance and ease of transfer throughout the district. in the cities and towns several interurban lines were abandoned, but the motor transport service by private initiative was greatly increased. the second transportation requirement—the need for equipment to keep in touch with outside markets—has not been met. boston has failed to provide adequate terminal and storage facilities; and it is constricted in its railway service. there are three railway systems that look to boston for clearance and outlet: the boston & maine, the boston & albany, and the new york, new haven & hartford. but the lack of facilities for transfer from one system to another makes boston virtually three ports instead of one—competitors with each other instead of with outside ports. the cities to the north (e.g., lowell, lawrence, etc.) often find it of advantage to ship via new york. the same is true for freight originating on each of the three systems. education—the public-school system is under state guidance and patronage (see massachusetts). the trend of higher edu- cation has been toward increasing opportunity for the masses. this is shown not only by the increasing number of full-time college students, but also by the rapid growth in the number taking part-time university extension courses. buildings, libraries and museums.—in 1910 the museum of fine arts was demolished, and on the site was erected the copley plaza hotel, built at a cost of $3,800,000 and opened in 1911. the new building of the museum of fine arts, erected on hunt- ington avenue, was opened nov. 15 1909, and a second section opened feb. 3 1915. the boston opera house was erected on huntington avenue in 1909. to the state house east and west wings were added during 1914-9 at a cost approximating $3,000,- ooo. john sargent’s series of panels in the public library was practically completed in 1916, when he added a third sequence, “the theme of the madonna.” in feb. 1924 the public library contained 1,308,041 volumes and had the large free circulation of 2,922,861 books for 1924. the new england conservatory of music remained the largest in the united states, having, in 1924, 3,374 students. in 1925 the metropolitan theatre was completed at a cost of $8,000,000; the keith-albee theatre at a cost of $3,000,000. history and finance.—boston, as a metropolitan district, has retained much of the institutional structure of the old towns which have grown together and become consolidated for certain purposes by legislation. several things happened between 1909 and 1925 which indicate a drift toward political unification. what was known as the boston 1915 movement resulted in better business leadership, in more ample support given to the chamber of commerce and other trade bodies and legislation toward a unified harbour. a charter adopted in 1909 gave to the city a small council of nine members elected at large. in 19204 first effort was made to consolidate the several independent cities and towns under a greater boston charter, and in 1925 the holding of primaries (primary elections) was discontinued. in many ways the whole metropolitan district has developed the habit of acting together. boston’s per capita expenses continued to be the largest of any american city; but the average yearly expenditure for the five years ending in 1923 was $48,504,028, excluding payments on funded and floating debts. the city debt in 1924 was $85,502,173 (gross debt, $128,627,401); this included the debt of suffolk county, which in 1923 was $1,435,335. the metropolitan water board system has a capacity of 80,000,000,000 gallons. the city’s tax valuation in 1923 was $1,714,104,300, of which only $160,146,800 represented personalty. 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        "pdf_url": "https://www.goguides.com/whitepapers/goguides-ai-source-clearance-white-paper.pdf"
    }
}