their business career. Corporations and companies were formed to carry out large operations previously either left to the state or not undertaken, and for the development of trades and manufactures which were becoming less profitable when carried on by hand labour and with limited capital; and, for these, the services of public accountants were necessarily required to devise systems of accounts and methods of control, and to enable the results of the various transactions carried on to be ascertained with the least waste of power or chance of loss by negligence or fraud. The large number of companies formed in 1843 and 1844, when a great amount of capital was invested in railways and extensive speculation resulted, also added to the demand for the services of professional accountants. The Companies' Clauses Consolidation Act 1845 made provision for the audit of the accounts of companies regulated by act of parliament, and gave some extensive powers to the auditors, who are now, to a very large extent, selected from among professional accountants. The Companies Act of 1862 led to a large extension of the business of accountants, both as auditors and liquidators of companies; and the acts relating to bankruptcy passed between the years 1831 and 1883 added to the work devolving on professional accountants. The Companies Act 1879, which affected banking companies, made provision for the audit of their accounts, and it has been found desirable, in most cases, to appoint professional accountants to this duty. The experience and professional knowledge of trained accountants have, in fact, been utilized by their appointment as auditors in the majority of joint-stock companies, whether manufacturing, banking, trading or created for any other purpose. Until the Companies Act 1900 was passed there was no general obligation upon limited companies to have auditors; this act not only requires that auditors shall be appointed in all cases, but provides for their remuneration, and to a limited extent defines their rights and duties. The legislature evidently did not find it easy to formulate at all clearly the duties of auditors, and it seems reasonable to suppose that any general definition will prove an impossibility, as the work which auditors undertake must vary very widely, and depends largely upon the scope of the operations the accounts of which are to be examined.

The duties of practising accountants cover a very wide area: they act as trustees, liquidators, receivers and managers of

Duties.

businesses, the owners of which are in default or their affairs in liquidation, both under the direction of the courts and by appointment of creditors and others; they are largely engaged as arbitrators, umpires and referees in differences relating to matters of account or finance; they prepare the accounts of executors and trustees, and the necessary statements of affairs in cases of bankruptcy, both of firms and companies; they prepare accounts for prosecutions in cases of fraud and misconduct; and they are constantly called upon to unravel and properly state the accounts of complicated transactions. Their services are commonly required to certify the profits of businesses intended to be sold, either privately or to companies by means of a published prospectus; and, in cases of compulsory purchases of businesses by railway companies and public bodies, the statements of the profits of the businesses to be acquired are generally made by them. In a very large number of financial operations they are called upon to give advice and prepare accounts, and in few business matters requiring arithmetical calculations or involving the investigation of figures, and particularly where a considerable acquaintanceship with the principles of law is needed, are their services not utilized. One of the most important duties undertaken by accountants is the audit of accounts, and this duty has, of late years, been widely extended. Originally, auditors were appointed to examine and vouch statements of receipts and payments; but the provisions made in acts of parliament in relation to audit, and the requirements of most articles of association of limited companies, put much graver responsibilities on auditors, Auditors. who are now generally required to certify to the accuracy of balance sheets and of revenue and other accounts, the performance of which duties involves far more knowledge

of accounts than was once required. The efficiency, in most cases, of audits conducted by skilled accountants has led the public to attach exceptional value to their audit certificates, and to demand extensive knowledge and ability in the conduct of the audit of the accounts of public companies. One other requirement which is generally regarded as indispensable, is that the work of audit should be very expeditiously performed; for it is easy to understand that, were the presentation of the accounts of a company and the distribution of dividends materially delayed in consequence of the audit, much inconvenience would result, while the value of the criticism of the accounts of business operations would be much deteriorated if it could not be made very shortly after the accounts were closed. In these circumstances, in the cases of large concerns with wide ramifications and numerous transactions, it is necessary that auditors should have the help of trained assistants, and thus the personal examination of details by the auditor himself is, to a large extent, rendered unnecessary and the cost of audit materially reduced. This delegation of duty by auditors is generally well understood, and is in accordance with the requirements of those concerned; but there has been a tendency of late years to enlarge the responsibilities of auditors to an extent which, if persisted in, might render it dangerous for men of reputation and means to accept the duties.

Organization.

While the number of practising accountants has of late years been steadily increasing and their services are correspondingly appreciated, the necessity for controlling those exercising the profession and for improving its status has naturally become apparent. The first important steps in this direction were taken by the accountants in Scotland— the Society of Accountants in Edinburgh being incorporated by royal charter in 1854; similar societies in Glasgow and Aberdeen being also incorporated by charter in 1855 and 1867. The Institute of Accountants was formed in London in 1870, but did not receive a royal charter until the 11th May 1880, when all the then existing accountants' societies and institutes in England were incorporated as the Institute of Chartered Accountants in England and Wales, and means were provided by which all the then practising accountants in these countries could claim membership thereof. In the year 1885 the Society of Accountants and Auditors was incorporated, but has obtained no charter; this body, while numbering among its members a considerable number of practising accountants in the United Kingdom, also includes treasurers and accountants to cities and boroughs in England, as well as clerks to chartered and other accountants. A large proportion of its members also consists of accountants practising abroad. In 1888 an Institute of Chartered Accountants was formed in Ireland, and a great many institutes and societies have been formed in the British colonies and in the United States, some of which have local charters. It is curious to note, however, that, outside the United Kingdom, it was only in the British colonies that associations of practising accountants existed, until, in 1895, an Institute of Accountants (Nederlands Instituut van Accountants) was founded in Utrecht for Dutch accountants; when, although the principles of accountancy have been well understood and practised in Holland since the 16th century, and probably earlier, it was found necessary to borrow the words accountant and accountancy" from the English language to convey to the Dutch an idea of the meaning of the terms. Three others have since been formed, the Nederlandsche Academie van Accountants (1902); the Nationale Organisatie van Accountants (1903); and the Nederlandsche Bond van Accountants (1902). Sweden has a society, Svenska Revisorsamfundet, formed in 1899; Belgium, the Chambre Syndicate des Experts Comptables, founded in 1903. In South America, accountants have acquired a certain status in Argentina, Uruguay and Peru.

In the United States the organization of professional accountants is of quite recent growth. The first society formed in America was The New York State Society of Certified Public Accountants," and shortly afterwards (in 1896) the New York state legislature passed an act authorizing the State university

to confer the degree of certified public accountant (C.P.A.) on the members of the society, while requiring all subsequent entrants to pass an examination. This degree, however, can be obtained, like other university degrees, without being a member of the society. Other states, notably Pennsylvania, Maryland, California, Illinois, Washington and New Jersey, have followed the example of New York. In 1903 the various state societies formed themselves into a federation. There is also an independent society of practising accountants, the American Association of Public Accountants, with objects similar to those of the federation, but steps have been taken to bring about an amalgamation between the two in order to form one central society to look after their common interests, without, however, interfering with the individual organization of the various state societies.

See R. Brown, History of Accounting and Accountants (Edinburgh), 1905, the most comprehensive book upon the subject; also G. W. Haskins, Accountancy, its Past and Present (U.S.A., 1900); S. S. Dawson, Accountant's Compendium; G. Lisle, Accounting in Theory and Practice (1899); F. W. Pixley, Auditors and their Liabilities (1901). The professional periodicals, The Accountant (vol. i., 1877); Accountant's Journal (vol. i., 1883-1884); The Accountants' Magazine (vol. i., 1897); Incorporated Accountants' Journal (vol. i., 1889-1890); Accountics (U.S.A., vol. i., 1897) may also be consulted, and also the Year-books of the Society of Accountants and Auditors, and of the Institute of Chartered Accountants. (J. G. GR.)

ACCOUTREMENT (a French word, probably derived from à and coustre or coutre, an old word meaning one who has charge of the vestments in a church), clothing, apparel; a term used especially, in the plural, of the military equipment of a soldier other than his arms and clothing.

ACCRA, a port on the Gulf of Guinea in 5° 31′ N., o° 12' W., since 1876 capital of the British Gold Coast colony. Population about 20,000, including some 150 Europeans. Accra is about 80 m. E. of Cape Coast (q.v.), the former capital of the colony. The name is derived from the Fanti word Nkran (an ant), by which designation the tribe inhabiting the surrounding district was formerly known. The town grew up around three forts established in close proximity-St James (British), Crèvecœur (Dutch) and Christiansborg (Danish). The last named was ceded to Britain in 1850, Crèvecœur not till 1871. Fort St James is now used as a signal station, lighthouse and prison. Accra preserves the distinctions of James Town, Ussher Town and Christiansborg, indicative of its tripartite origin. Ussher Town represents Crèvecœur, the fort being renamed after H. T. Ussher, administrator of the Gold Coast (1867-1872). The sea frontage extends about three miles; there is, however, no harbour, and steamers have to lie about a mile out, goods and passengers being landed in surf boats. The streets formerly consisted largely of mud hovels, but since a great fire in 1894, which destroyed large parts of James Town and Ussher Town, more substantial buildings have been erected. Christiansborg, the finest of the three forts, is the official residence of the governor of the colony. Westwards of the landing-place, where is the customs house, lies James Town. Beyond the fort are various public buildings leading to Otoo Street, the main thoroughfare, which runs two miles in a straight line to Christiansborg. This street contains a fine stone church built in 1895 for the use of the Anglican community, a branch of the Bank of British West Africa, telegraph offices and the establishments of the principal trading firms. In Victoriaborg, a suburb of Ussher Town, are the residences of the principal officials, and here a racecourse has been laid out. (Accra is almost the only point along the Gold Coast where horses thrive.) Behind the town is rolling grass land, which gives place to the highlands of Aquapim and Akim. At Aburi in the Aquapim hills, 26 m. N. by E. of Accra, are the government sanatorium and botanical gardens.

Accra, the first town in the Gold Coast colony to be raised (July 1, 1896) to the rank of a municipality, is governed by a town council with power to raise and spend money. The council consists in equal proportions of nominated and elected members, no racial distinctions being made. Accra is connected by cable with Europe and South Africa, and is the sea terminus of a railway serving the districts N.E., where are flourishing cocoa plantations.

ACCRETION (from Lat. ad, to, and crescere, to grow), an addition to that which already exists; increase in any substance by the addition of particles from the outside. In law, the term is used for the increase of property caused by gradual natural additions, as on a river bank or seashore.

ACCRINGTON, a market town and municipal borough in the Accrington parliamentary division of Lancashire, England, 208 m. N.W. by N. from London, and 23 m. N. by W. from Manchester, on the Lancashire and Yorkshire railway. Pop. (1891) 38,603; (1901) 43,122. It lies in a deep valley on the Hindburn, a feeder of the Calder. Cotton spinning and printing works, cotton-mill machinery works, dye-works and chemical manufactures, and neighbouring collieries maintain the industrial population. The church of St James dates from 1763, and the other numerous places of worship and public buildings are all modern. The borough is under a mayor, 8 aldermen and 24 councillors. Area 3427 acres.

Accrington (Akerenton, Alkerington, Akerington) was granted by Henry de Lacy to Hugh son of Leof wine in Henry II.'s reign, but came again into the hands of the Lacys, and was given by them about 1200 to the monks of Kirkstall, who converted it into a grange. It again returned, however, to the Lacys in 1287, was granted in parcels, and like their other lands became merged in the duchy of Lancaster. In 1553 the commissioners of chantries sold the chapel to the inhabitants to be continued as a place of divine service. In 1836 Old and New Accrington were merely straggling villages with about 5000 inhabitants. By 1861 the population had grown to 17,688, chiefly owing to its position as an important railway junction. A charter of incorporation was granted in 1878. The date of the original chapel is unknown, but it was probably an oratory which was an offshoot of Kirkstall Abbey. Ecclesiastically the place was dependent on Altham till after the middle of the 19th century.

ACCUMULATION (from Lat. accumulare, to heap up), strictly a piling-up of anything; technically, in law, the continuous adding of the interest of a fund to the principal, for the benefit of some person or persons in the future. Previous to 1800, this accumulation of property was not forbidden by English law, provided the period during which it was to accumulate did not exceed that forbidden by the law against perpetuities, viz. the period of a life or lives in being, and twenty-one years afterwards. In 1800, however, the law was amended in consequence of the eccentric will of Peter Thellusson (1737-1797), an English merchant, who directed the income of his property, consisting of real estate of the annual value of about £5000 and personal estate amounting to over £600,000, to be accumulated during the lives of his children, grandchildren and great-grandchildren, living at the time of his death, and the survivor of them. The property so accumulated, which, it is estimated, would have amounted to over £14,000,000, was to be divided among such descendants as might be alive on the death of the survivor of those lives during which the accumulation was to continue. The bequest was held valid (Thellusson v. Woodford, 1798, 4 Vesey, 237). In 1856 there was a protracted lawsuit as to who were the actual heirs. It was decided by the House of Lords (June 9, 1859) in favour of Lord Rendlesham and Charles Sabine Augustus Thellusson. Owing, however, to the heavy expenses, the amount inherited was not much larger than that originally bequeathed.

To prevent such a disposition of property in the future, the Accumulations Act 1800 (known also as the "Thellusson Act") was passed, by which it was enacted that no property should be accumulated for any longer term than either (1) the life of the settlor; or (2) the term of twenty-one years from his death; or (3) during the minority of any person living or en ventre sa mère at the time of the death of the grantor; or (4) during the minority of any person who, if of full age, would be entitled to the income directed to be accumulated. The act, however, did not extend to any provision for payment of the debts of the grantor or of any other person, nor to any provision for raising portions for the children of the settlor, or any person interested under the settlement, nor to any direction touching the produce

Chloride cell.

the Faure or "pasted" type has been one in which the issue was doubtful, but the general tendency is towards a mixed type at the present time. There are many good cells, the value of all resting on the care exercised during the manufacture and also in the choice of pure materials. Increasing emphasis is laid on the purity of the water used to replace that lost by evaporation, distilled water generally being specified. The following descriptions will give a good idea of modern practice. The "chloride cell" has a Planté positive with a pasted negative. For the positive a lead casting is made, about 0.4 inch thick pierced by a number of circular holes about half an inch in diameter. Into each of these holes is thrust a roll or rosette of lead ribbon, which has been cut to the right breadth (equal to the thickness of the plate), then ribbed or gimped, and finally coiled. into a rosette. The rosettes have sufficient spring to fix themselves in the holes of the lead plate, but are keyed in position by a hydraulic press. The plates are then "formed " by passing a current for a long time. In a later pattern a kind of discontinuous longitudinal rib is put in the ribbon, and increases the capacity and life by strengthening the mass without interfering with the diffusion of acid. The negative plate was formerly obtained by reducing pastilles of lead chloride, but by a later mode of construction it is made by casting a grid with thin vertical ribs, connected horizontally by small bars of triangular section. The bars on the two faces are "staggered," that is, those on one face are not opposite those on the other. The grid is pasted with a lead oxide paste and afterwards reduced; this is known as the "exide" negative.

FIG. 3.-Tudor negative plate.

The larger sizes of negative plate are of a "box" type, formed by riveting together two grids and filling the intervening space

FIG. 4.

FIG. 5. FIG. 6. with paste. A feature of the "chloride" cells is the use of separators made of thin sheets of specially prepared wood. These prevent short circuits arising from scales of active material or from the formation of "trees" of lead which sometimes grow across in certain forms of battery.

The Tudor cell has positives formed of lead plates cast in one piece with a large surface of thin vertical ribs, intersected at intervals by horizontal ribs to give the plates strength Tudor cell. to withstand buckling in both directions (fig. 2). The thickness of the plates is about 0-4 inch, and the developed surface is about eight times that of a smooth plate of the same size. A thoroughly adherent and homogeneous coating of peroxide of lead is formed on this large surface by an improved

FIG. 7.

5 roughly represent the grids employed for the negative and positive plates respectively of a type used for lighting. Fig. 6 is the cross section of the casting used for the Planté positive of the larger cells for rapid discharge. Finer indentations on the side expose a large surface. Fig. 7 shows a complete cell.

The Hart cell, as used for lighting, is a combination of the Planté and Faure (pasted) types. The plates hang by side lugs on glass slats, and are separated by three rows of glass tubes

Hart cell.

inch dia.neter (fig. 8). The tubes rest in grooved teak wood blocks placed at the bottom of the glass boxes. The blocks also serve as base for a skeleton framework of the same material which surrounds and supports the section. Of course the wood has to be specially treated to withstand the acid. A special non-corrosive terminal is used. A coned bolt draws the lug ends of adjacent cells garudhamak together, fitting in a corresponding

tapered hole in the lugs, and thus dro

increasing the contact area.

The

positive and negative tapers being F different, a cell cannot be connected up in the wrong way.

In America, in addition to some of the cells already described, there

are types which are not Gould cell. found in England. Two

770

may be described. The Gould cell is of the Planté type. A special effort is made to reduce local and other deleterious action by starting with perfectly homogeneous plates. They are formed from sheet lead blanks by suitable machines, which FIG. 8.-Hart Accumulator. gradually raise the surface into a series of ribs and grooves. The sides and middle of the blank are left untouched and amply suffice to distribute the current over the surface of the plate. The grooves are very fine, and when the active material is formed in them by electro-chemical action, they hold it very securely.

The Hatch cell has its positive enclosed in an envelope. A very shallow porous tray (made of kaolin and silica) is filled with

Hatch cell.

red lead paste, an electrode of rolled sheet lead is placed on its surface, and over this again is placed a second porous tray filled with paste. The whole then looks like a thin earthenware box with the lug of the electrode projecting from one end. The negatives consist of sheet lead covered by active material. On assembling the plates, each negative is held between two positive "boxes," the outsides of which have projecting vertical ribs. These press against the active material on the negative plates, and help to keep it in position. At the same time, the clearance between the ribs allows room for acid to circulate freely between the negative plate and the outer face of the positive envelope. Diffusion of the acid through this envelope is easy, as it is very porous and not more than inch thick.

Traction Cells.-Attempts to run tramcars by accumulators have practically all failed, but traction cells are employed for electric broughams and light vehicles for use in towns. There are no large deviations in manufacture except those imposed by limited space, weight and vibration. The plates are generally thinner and placed closer together. The Planté positive is not used so much as in lighting types. The acid is generally a little stronger in order to get a higher electromotive force (E.M.F.). To prevent the active material from being shaken out of the grids, corrugated and perforated ebonite separators are placed between the plates. The "chloride" traction cell uses a special variety of wood separator: the "exide type of plate is used for both positive and negative. Cells are now made to run 3000 or more miles before becoming useless. The specific output can be made as high as 10 or 11 watt-hours per pound of cell, but this involves a chance of shorter life. The average working requirement for heavy vehicles is about 50 watt-hours per 1000 lb per mile.

Ignition Cells for motor cars are made on the same lines as traction cells, though of smaller capacity. As a rule two cells are put up in ebonite or celluloid boxes and joined in series so as to give a 4-volt battery, the pressure for which sparking coils are generally designed. The capacity ranges from 20 to 100 amperehours, and the current for a single cylinder engine will average one to one and a half amperes during the running intervals. General Features.-The tendency in stationary cells is to allow plenty of space below the plates, so that any active material which falls from the plates may collect there without risk of short-circuit, &c. More space is allowed between the plates, which means that (a) there is more acid within reach, and (b) a slight buckling is not so dangerous, and indeed is not so likely to occur. The plates are now generally made thicker than formerly, so as to secure greater mechanical rigidity. At the same time, the manufacturers aim at getting the active materials in as porous a state as possible.

The figures with regard to specific output are difficult to classify. It would be most interesting to give the data in the form of watt-hours per pound of active material, and then to compare them with the theoretical values, but such figures are impossible in the nature of the case except in very special instances. For many purposes, long life and trustworthiness are more important than specific output. Except in the case of traction cells, therefore, the makers have not striven to reduce weight to its lowest values. Table I. shows roughly the weight of given types of cells for a given output in ampere hours. TABLE I.

Influence of Temperature on Capacity.-These figures are true only at ordinary temperatures. In winter the capacity is diminished, in summer it is increased. The differences are due partly to change of liquid resistance but more especially to the difference in the rate at which acid can diffuse into or out of the pores: obviously this is greater at higher temperatures. The increase in capacity on warming is appreciable, and may amount to as much as 3% per degree centigrade (Gladstone and Hibbert, Journ. Inst. Elec. Eng. xxi. 441; Heim, Electrician, Nov. 1901, p. 55; Liagre, L'Éclairage électrique, 1901, xxix. 150). Notwithstanding these results, it is not advisable to warm accumulators appreciably. At higher temperatures, local action is greatly increased and deterioration becomes more rapid. It is well, however, to avoid low winter temperatures.

Working of Accumulators.-Whatever the type of cell may be, it is important to attend to the following working requirements:—(1) The cells must be fully equal to the maximum demand, both in discharge rate and capacity. (2) All the cells in one series ought to be equal in discharge rate and capacity. This involves similarity of treatment. (3) The cells are erected on strong wooden stands. Where floor space is too expensive, they can be erected in tiers; but, ranged that it is easy to get to one side (at least) of every cell, for if possible, this should be avoided. They ought to lie in rows, so arexamination and testing, and if need be to detach and remove it or its plates. Where a second tier is placed over the first, sufficient clearance space must be allowed for the plates to be lifted out of the lower boxes. The cells are insulated by supporting them on glass or mushroom-shaped oil insulators. If the containing vessels are made of glass, it is desirable to put them in wooden trays which distribute the weight between the vessel and insulators. To prevent acid spray from filling the air of the room, a glass plate is arranged over each cell. The positive and negative sections are fixed in position with insulating forks or tubes, and the positive terminal of one cell is joined to the negative of the next by burning or bolting. If the latter method is adopted, the surfaces ought to be very clean and well pressed home. The joint ought to be covered by vaseline or varnish. When this has been done, examination ought to be made of each cell to see that the plates are evenly spaced, that the separators (glass tubes or ebonite forks between the plates) are in position and vertical, and that there are no scales or other adventitious matter connecting the plates. The floor of the cell ought to be quite clear; if anything lies there it must be removed. (4) To mix the solution a gentle stream of sulphuric acid must be poured into the water (not the other way, lest too great heating cause an accident). It is necessary to stir the whole as the mixing proceeds and to arrange that the density is about 1190, or according to the recommendation of the maker. About five volumes of water ought to be taken to one volume of acid. After mixing, allow to cool for two or three hours. The strong acid ought to be free from arsenic, copper and other similar impurities. The water ought to be as pure as can be obtained, distilled water being best; rain water is also good. If potable water be employed, it will generally be improved by boiling, which removes some of the lime held in solution. The impurity in ordinary drinking water is very slight; but as all cells lose by evaporation and require additions of water from time to time, there is a tendency for it to increase. The acid must not be put into the cells till everything is ready for charging. (5) A shunt-wound or separately-excited dynamo being ready and running so as to give at will 2.6 or 2.7 volts per cell, the acid is run into the cells. As soon as this is done, the dynamo must be switched on and charging commenced. The positive terminal of the dynamo must be joined to the positive terminal of the battery. If necessary, the end of the machine must be found by a trial cell made of two plain lead sheets in dilute acid. It is important also to maintain this first charging operation for a long time without a break. Twelve hours is a minimum time, twenty-four not too much. The charging is not even then complete, though a short interval is not so injurious as in the earlier stage. The full charge required varies with the cells, but in all types a full and practically continuous first charge is imperatively necessary. During the early part of this charge the density of the acid may fall; but after a time ought to increase, and finally reach the value desired for permanent working. Towards the end of the "formation" vigilant observation must be exercised. It is important to notice whether any cells are appreciably behind the others in voltage, density or gassing. Such cells may be faulty, and in any case they must be charged and tended till their condition is like that of the others. They ought not to go on the discharge circuit till this is assured. The examination of the cells before passing them as ready for discharge includes:-(a) Density of acid as shown by the hydrometer. (b) Voltage. This may be taken when charging or when idle. In the first case it ought to be from 2.4 to 2.6 volts, according to conditions. In the second case it ought to be just over 2 volts, provided that the observation is not taken too soon after switching off the charging current. For about half an hour after that is done, the E.M.F. has a transient high value, so that, if it be desired to get the proper E.M.F. of the cell, the observation must be taken thirty minutes after the charging ceases.