The Normal Quarterly from Emporia, Kansas • 5

A BAD MISTAKE. An Emporia merchant recently employed a young man fresh from school to post his books and to balance his ledger. Soon after, one of his customers called to settle his account. The merchant turned to his ledger and found the following: Dr. Jamks Smith.

CV. 1885). l''eb. 5 Suna. 5 1 51) Feb.

-20 Cash. 1 I -J Sund. 4o Mar. 1 Bal. 85 185 1 85 Mr.

Smith remarked that he owed nothing according to the statement, but paid 85 cents because both knew that this amount was due. Investigation showed that every account had been balanced in the same way, and that there were neither debtors nor creditors. To rectify the books caused much annoyance. Though the error was egregious, the young man was not, after all greatly to blame, because he had been thus taught. From experience at institutes, and from conversation with others, we believe that ninety per cent, of the teachers throughout the country are teaching this method.

The account should haye appeared: Dr. James Smith. Cr. issi). I Feb.

5 Sund. 5 1 50 Feb. i Cash. 50 1 12 Sund. 40 id Mar.

1 Bal. 85 Jl 85 1 85 lar. 1 Bal. 85 Continued from page 11. inspire them with respect.

I congratulate the citizens of upon her city schools so ably superintended, upon the college of Emporia with its curi-culum equal to that of our eastern schools, upon the Normal in her Quarter Centenial bloom. A pupil of Michael Angelo, having finished a work of which he was proud, brought it to his master for critcism. "Am-plius, wider," was written under it. May the facilities of our State Normal become amplius, wider. E.

W. Cunningham, I have been asked to speak in behalf of the citizens of Emporia, but I cannot measure the sea with a cup. There are two periods in a man's existence of anxious suspense and solicitude, first when the hair begins to come out on his upper lip and second, when it begins to come out of the top of his head. Gov. Esk-ridge is not the only one who has labored for the Normal.

The citizens have sympathized deeply with the actions of the Normal god-fathers. The fortune that defeated the university bill was a happy one for Emporia. Emporia has responded financially by her noble giving, perhaps more than any other city in the State. But figures give no real idea of the interest which the citizens of Emporia have taken in the Normal. As they move in and out among us, students have little thought of the deep regard which we have for them.

Through the long days of summer, we miss them, we are lonesome, we long for their return. We have given much but we have received more. This building dominates the city. People going through on the trains have the State Normal School pointed out to them. As much as spirit exceeds form so much does the spirit of this institution exceed the building.

We thank you for this Christian influence. This city is better for your presence. Every crow thinks her own crow the blackest. The same is sometimes said of par rents and children. This is true of Emporia and this school.

As we go through the State we inquire who is teaching in the different schools, and if we learn that it is a Normal student, our pulses bound, our hearts beat faster. May the next quarter-centennial fiud you still advancing. God bless you in the building up of your own education and in the building up of the education of those who shall be instusted to your care. Miss Price May each one of you ever realize the description given by Emerson: "He was every inch a king in his own division. Prof.

Kelly: There is no excellence without great labor no success without energy. Miss Stephenson: Thinking not of you but of hosts who are to learn from you. Be true to Normal, true to the people, and true to yourselves. Miss Spencer In the words of Horace Mann, "Be ashamed to die until you have benefitted humanity." Prof. Penny: Herbert Spencer said that music orignated in efforts of one sex to charm the other.

Shakespeare says, 'Music hath 1 tion which they liave given in the past. Mrs. C. N. Stemj I desire to call attention to what has been overlooked.

The res-sent faculty are perfect in moral and intellectual balance. Prest. Taylor May we have a personal interest in each other. Let us strive to do something for mankind. At the close, members of all the classes since '07 formed in line and marched around the campus.

SYMPOSIUM HY EX-PRESIDENTS, WEDNESDAY EVENING. The brilliant exercises of the evening were opened with the chorus, "We Welcome Thee," by the Normal choral class. After an impressive invocation by Rev. Mr. Haworth and a finely executed solo by Miss Bertha M.

Drake, the President introduced the first speaker, Hon. L. B. Kellogg, the first President of the Normal School, who from 18G5 to 1871 devoted his energies to the establishment and upbuilding of the institution which now numbers its pupils and friends by the thousands. Judge Kellogg, who now most worthily represents our State Attorney General, spoke fluently and with the utmost ease before the five thousand people assembled before him and traced the history of the early struggles of the institution from the day of eighteen students in a borrowed room, with borrowed books, blackboards, seats and everything then used, to the substantial gains which were made during the first six years' work.

The closest attention was given while the speaker read extracts from an address delivered twenty-five years ago concerning the scope and future work of the Kansas State Normal school. The principles there laid down have been followed to this day, and the results far surpass the highest expectations of the most hopeful twenty-five years ago. At the close of Judge Kellogg' address, Miss Belle Nichols favored the audience with a soprano solo, "Dear Bart," which was well received. Dr, G. W.

Hoss, president from 1871 to 1873, was then introduced, and for half an hour every one was spell bound as he portrayed Christ as the true teacher. The address, rich in thought, clearly expressed and well-timed, fell like good seed in rich soil, and will long be remembered by the earnest workers who were permitted to hear the distinguished speaker. Miss Daisy Glosser then executed with charming force and delightful expression a piano solo, Valse Brilliante. On account of the unavoidable absence of Prof. C.

R. Pomeroy, who succeeded Dr. Hoss as President of the institution, his many friends were denied the pleasure of hearing a loved voice of long ago. Hon. K.

B. Welch, who most ably stood at the head of the State Normal from 1879 to 1882, delivered a stirring address on -'The Elements of an Education." The speaker with a full, rich voice poured forth from an overflowing heart burning words concerning the scholarly ability, though fulness, zeal, sympathy, patience, study of human nature and varied talents which characterized the successful education of the present age. These speeches may be found in full in the "History of the State Normal." COMMENCEMENT, THURSDAY EVENING. Where it is clearly evident that James Smith owes 85 cents. A practical bookkeeper would not have balanced this account in any way on March 1st, because nothing is gained thereby.

Experience shows that it is simpler to write the sum of each side with pencil and to And the difference whenever it is required. Personal accounts should rarely be balanced, except as they are settled. There is an apology for the teacher. The principal text books are misleading. See the New Bryant Stratton's Common School Bookkeeping, pp.

13(-146. Among the rules for closing the ledger, p. 146, "Enter upon the smaller side, in red ink, 'To' or J3y as the case may be, and transfer the amount in black ink to the opposite side of balance This rule is strictly followed in the model set. In the explanation, p. 146, "The Balance account is used in these sets for convenience in collecting under one head all the resources and liabilities.

The same effect may be produced by bringing down the balances under the financial accounts. The latter method is adopted in budness and particularly where the record is continued in the same ledger." In this explanation, it is clearly stated that the method presented in the text-book is rarely used in business, and never where the record is continued in the same ledger, but as this and no other is given as a model, and as the rules give these directions only, the teacher overlooks the statement in the explanation, and having no experience, comes to suppose that accounts are so balanced in actual business, and teaches accoidingly. Hence urise such aggravating mistakes as the above, and hence many merchants prefer to instruct their clerks In bookkeeping rather than to have them learn such false methods at school. M. A.

Bailey. power to charm the savage In this school it is not taught with either of these ends in view. Prof. Bailey In two respects, the State Normal is the best school in the State. The students govern themselves; the spirit of Christ is dominant.

Prof. Dinsmore: My association with the President and Regents has ever been most pleasant. Our students show us the inmost recesses of their hearts. Prof. Wilkinson The greatest number of those who go away not to return is made up of the undergraduates.

However much you may have studied, however hard you may have worked, in your teaching you must rely on yourself. Miss Kuhlmann: Let each be true to himself. Prof. Hill: "Not the form but the spirit." The Normal has a soul. The alumni pledge for the future that vigorous co-opera- The following is the graduating class.

Motto: "Fan Forma sed Splritus." LATIN COURSE. Arteraus Melvin Bogle Pittsburg May Alice Whitney Emporia ENGLISH COURSE. Humphrey William Jones Lucy Ann Minor Emporia ELEMENTARY COURSE. George Irving Adams Moran Lyman Herbert Armstrong Franktort Laura Kate Bacon Moran AnnaBowen Boyles Hutchinson Jeanne H. Brazil Jennie May Brooks Love Brown OsasreCity Thomas William Campbell Lucy Annis Cochran Penfleld Nellie Louise Collins Emporia Alice Lee Evans Stafford Daisy Dutton Ferguson fcinporia John Frazier Ida May Cause Emporia Joseph Wesley cordon Morton Laura Belle Harris Ora Anna Johnson Bunker Hill In a lecent letter Hon.

W.M. Rice, former president of the Board of Regents '-I have been looking forward to commencement week with almost as much pleasurable anticipation as the 'sweet girl No feature has impressed me more strongly than the unity of purpose and splendid enthusiasm which has pervaded the institution since 1 have it In a letter expressing regret at not being able to the commencement exercises, Senator Plumb writes, "I beg to tender to the Normal school and its faculty my heartiest congratulations on the success of the past years and the promising outlook tor the future." Marcell'is Piatt has accepted the superintend-ency of the Kirwin schools..