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a member of the International Association of Academies. The Royal Irish Academy in Dublin was founded by royal charter in 1786. The Royal Society of Literature has announced its intention (1911) of forming from its membership an Academy of Literature of 40 members.

The Akademie Der WissenSchaften (Academy of Sciences) is the oldest academy in Germany—founded in Berlin in 1700 by Frederick I., after the plan of Leibniz. It is divided into two sections—science and philosophy. The membership is 64 active, 20 foreign, and 200 corresponding and honorary members. There are 15 subsidiary organizations. Transactions have been published since 1811, and Acta Borussica (Memoirs of the Prussian Government) since 1892. Other important German academies are the Academy of Sciences at Munich (1759), the Association of Sciences at Gottingen (1742), the Royal Society of Sciences at Leipzig (1846), and the Academy of Sciences at Heidelberg (1909).

In Holland there are the Royal Academy of Sciences at Leyden, the oldest in the country; another at Haarlem, founded in 1752; and another at Amsterdam (1855). Each of these publishes Verhandelingen (Transactions).

The Royal Academy of Sciences at Vienna, founded in 1847, is divided into two sections —philosophical and scientific. Besides Memoirs, it has published many valuable books, chiefly connected with the history of Austria. The oldest academy of the empire is the Bohemian Society of Sciences in Prague, founded in 1769, and incorporated by charter in 1785. The Hungarian Academy was founded at Budapest in 1S25. It is divided into three sections and has an active membership of 84. It has a valuable library of 15O.OOO volumes.

Belgium has the Acadlmie Royale des Sciences at Brussels and Academic Royale d'Archeologie at Antwerp. The former was founded in 1773, and divided into three sections—science, literature, and arts. In 1909 it had published twenty volumes (AaRythovius) of a dictionary of national biography.

Italy has numerous influential academies, besides the Accademia della Crusca, which is still of great importance. The Reale Accademia dei Lined (Royal Academy of Sciences) at Rome (1603, revived 1807) has 92 regular and nearly 250 Italian and foreign corresponding members.

Vol. I.—Mar. '12

The Reale Accademia das Sciencias. the Institute of Bologna (1714), has in its division of physical sciences 24 active, 24 honorary, and 90 corresponding members; in its division of moral sciences, added by 'royal decree in 1907, 16 active, 14 honorary, and 60 corresponding members. It publishes Memorie (Memoirs). The Milan Academy, removed there in 1820 from Bologna, is styled the Istituto Lombardo di Scienze, and has published Memorie since 1820.

In Portugal there is the Academia Real das Sciencias at Lisbon, founded in 1779, reorganized in 1851. It has 40 active members and publishes Memorias. A Portuguese Society of the Natural Sciences, founded in 1907, has 61 regular members and publishes a Bulletin.

In Russia the most important academy is the Imperial Academy of Sciences at St. Petersburg, founded in 1725 by the Empress Catharine I. It possesses a rich and valuable collection of manuscripts, a large library, museum, etc. Its studies in Oriental languages and customs are of great value. It publishes Memoir-es. There are 34 regular members, who are salaried state officials, 50 honorary, and 238 corresponding.

The Real Academia Espanola (Royal Spanish Academy), at Madrid, was founded by Philip v. in 1713. It has published Memoriae since 1793, and since 1870 it has admitted as corresponding sections academies founded in Mexico City, Bogota, Lima, and Caracas. It has 36 regular and 124 Spanish and foreign corresponding members. Its Dictionary has been the great national authority.

The Royal Academy of Sciences (Svenska Velenskapsakademien) in Stockholm (1741) is divided into seven classes, and numbers 90 members. A committee of the Academy awards the Nobel Prizes (q.v.) for Physics and for Chemistry. In 1893 it began the publication of a national Dictionary of Swedish. The Swedish Academy (1786) has eighteen members, a committee of whom award the Nobel Prize for Literature. There is an academy at Upsala (1719), which has published Acta since 1740.

Other academies of Europe are the Academia Romana (Roumanian Academy) in Bucharest (1806); the Videnskabs Selskab (Society of Sciences) in Christiania (1857); the Royal Academy of Sciences in Copenhagen (1742); the Royal Academy of Sciences in Belgrade (1886), and the

Society of Sciences in Helsingfors, Finland (1838).

In Asia the most important academy is the Asiatic Society at Calcutta, founded in 1784, which publishes valuable Asiatic Researches.

United States.—In the United States the tendency has been to form learned societies of unlimited membership, rather than academies in the restricted sense in which that term is generally used on the Continent. Of the latter type of academies, however, the United States has the American Academy of Arts and Letters (1780), the National Academy of Sciences (1863), and the National Institute of Arts and Letters (1898), with the Academy of Arts and Letters (19O4). The American Philosophical Society, founded by Franklin in Philadelphia (1743), is the oldest scientific society in the United States. It has 522 members and a library of 50,000 volumes. It publishes Proceedings. A list of American learned societies is included in the article Societies (q.v.).

An interesting phase of the development of academies in recent years has been the founding of several institutions that are international in scope. The Institute of International Law (1875) has 58 regular members (limited to 60), 58 associate members (limited to 60), and 12 honorary members. The International Institute of Statistics (membership limited to 1OO), the International Institute of Sociology (1893; membership limited to 1OO), and the International Agricultural Institute (1905) may also be mentioned. Significant of the modern tendency to federation is the International Association of Academies (1900), composed in 1910 of 21 national societies.

Consult Handbook of Learned Societies and Institutions of America (Carnegie Institution of Washington, Publication No. 39; 1908); Matthew Arnold's ' Literary Influence of Academies,' in Essays in Criticism (First Series); Harnack'sGeschichtederPreussischen A kademie der Wissenschaflen (4 vols., 1901); Rosengarten's A merican Philosophical Society (1909); Robertson's History of the French Academy (191O); Minerva, an admirable annual guide, in German, to all universities, museums, libraries, and societies; Official Year Book nf the Scientific. and Learned Societies of Great Britain and Ireland.

Academy of Artg and Letters, American, was founded in 1904 by the National Institute of Arts Academy of Arts and Sciences

and Letters as an inner circle of

tlte latter society, its aim being

'to represent and further the

interests of the fine arts and

literature.' The membership,

at first thirty, was increased to

fifty in 19O8. and vacancies are

filled, by a majority vote of the

Academy, from the membership

of the National Institute (q. v.).

Regular meetings are held for

the discussion of literary and

artistic topics. The president is

William Dean Howells. The

members of the Academy on

March 1, 1912, were:

Adams, Charles F. Lowell. Abbott I.

Adams, Henry Mabie, Hamilton \v.

Alden, Henry M. Mahan. Alfred T.

Alexander, Juhn W. Matthews. Brander

Bartlen. Paul W. Mead, William K

Blashfield, Ldwin H. Millet. Francis D.

Brownell William C. Minr, John

Brush. George de F. Page. Thomas N.

Burroughs. John Parker, Horatio W.

Butler, Nicholas M. Perry, Bliss

Cable. George W. Posi, Georfe B

Chadwick. George W. Rhodes, James F.

Chase. William M. Riley. James W.

Cox Kenyon Roosevelt. Theodore

French. D»vld C. Sargent. John S.

Furnns. Horace H. 51o.ii.-. William M.

Gildersleeve.il L. Smith. Francis H.

Hadley. Arthur T. Thayer, Abbott H.

Hastings, Thomas Van Dyke. Henry

Howrlls. William D. Vedder. Elihu

James. Henry White, Andrew D.

Tohnson Robert U. Wilson. Woodrow

Lodge. Henry C. Woodberry. George II.
Lounsbury. T. B.

Academy of Arts and Sciences, American, an institution founded in Boston in 1780. There are three classes. The membership in 1910 was 195 resident fellows (limited to 200), 8O associate fellows (limited to 100), and 61 foreign honorary members (limited to 75). From the Rumford Fund are awarded gold and silver medals ($300) to the author of 'any important discovery of a useful improvement in light or heat which shall have been made and published in America'; and from the Warren Fund, prizes for work in chemistry. The Academy has published Memoirs since 1785 and Proceedings since 1846.

Academy of Design, National. See National Academy.

Academy of Medicine, American. See Medicine, American Academy Of.

Academy of Natural Sciences, an institution founded in Philadelphia in 1812, the oldest natural science society in the United States. There are six sections, with an active membership of 725, and 321 correspondents. There is a library of 68,000 volumes. A Journal has been published since 1817, and Proceedings since 1841.

Academy of Political and Social Science, American. See Political And Social Science, American Academy Of.

Academy of Sciences, National. An organization (incorporat

Vol. I.—Mar. '12

35

ed by Act of Congress in 1863) the members of which 'shall, whenever called upon by any department of the Government, investigate, examine, experiment, and report upon any subject of science or art,' the expense of which is to be paid out of legislative appropriation for the purpose. The Academy meets annually in Washington, D. C. Membership, 127, besides 1 honorary member and 45 foreign associates.

Academy (the Koyal) of Art, London, was founded in 1768, with Sir Joshua Reynolds as its first president. It consists of 40 members, about 30 associates, and a few foreign honorary members. An annual exhibition of painting, sculpture, etc.. is held in Burlington House, Piccadilly, lasting from May till August. In connection with the Royal Academy are the schools which give instruction in art to students who pass the entrance examination (held on Jan. 1 and July 1 of each year). There are many prizes, the chief being the gold medals and travelling studentships of £2OO each for historical painting, sculpture, and architecture, and the Turner gold medal and scholarship of £50 for landscape, all tenable for two years.

Academy, U. S. Military. See Military Academy.

Academy, U. S. Naval. See Naval Academy.

Acadla. The name Acadia or Acadie, supposed to be derived from a Micmac expression meaning 'abounding in,' is first found in a petition of De Monts to the king of France asking for permission to colonize a part of the New World. The territory which was granted to De Monts was of uncertain limits, and so extensive as to include within its borders the present cities of Montreal and Philadelphia. Later, its bounds were denned and limited to the province of New Brunswick, the peninsula of Nova Scotia, and part of Maine. The first settlement and most important town was Port Royal, founded in 1604, now known as Annapolis Royal, and situated on Annapolis Basin, an arm of the Bay of Fundy. In 1621 Acadia, enlarged by the addition of the island of Cape Breton and the Gaspe peninsula, was granted to Sir William Alexander, who named it Nova Scotia. Then followed a long struggle between England and France for the possession of the coveted territory, which was eventually brought under English control by the Treaty of Paris in 1763. See Nova Scotia.

Acadia University is situated

Acanthus

in Wolfville, Nova Scotia. It was founded in 1838 by the Baptist Church in the maritime provinces, and is still under the control of that denomination. It has an endowment of about $250,000, and an income from all sources of $25,000.

Acajutla, port of Sonsonate (12>i m.) and San Salvador (50 m.), Salvador, Central America. It is connected with the cities named and Santa Ana by a narrow-gauge railway, and is the gateway for a constantly increasing trade. The new port is in a more sheltered location than the old one, a mile farther north.

AcamplchtU, an Aztec chieftain of the fourteenth century, the ruler of a limited territory in Mexico. He maintained peace, and was instrumental in constructing the Lake Tezcoco canals, and in embellishing with stone edifices his capital of Tenochtitlan, the site of the present City of Mexico.

. Acanthltc, a mineral form of silver sulphide (Ag,S), nearly related to argentite. It occurs in slender, iron-black, prismatic crystals of the normal orthorhombic type. Acanthite is found with other ores of silver in Freiberg, Saxony, and in other German localities.

Acanthus, or Bear's-breech, a family of tall, herbaceous plants (about 175 genera and 1,800 species). The varieties native to the country about the Mediterranean have large, thorny-toothed leaves, which are

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Composite Capital, with
Acanthus Ornament.

States are chiefly tender garden or hothouse plants, as'Justicia, Thunbergia, etc.

Acanthus, in architecture, a conventionalized leaf decoration believed to have been designed after the leaf of the acanthus spinosus. It is seen in characteristic form in the Corinthian capital of ancient Grecian architecture. The Roman acanthus is more of the type of leaf of the acanthus mollis. In modified forms the acanthus also served for the decoration of furniture, laces, vases, and personal ornaments. See Architecture.

A cappella, or Alla Cappella. a musical term implying that a composition is to be sung as ecclesiastical music. Frequently it means that the voices are unaccompanied, or accompanied only hy an instrument (usually the organ} played in unison with the voices.

Acapulco, port in Guerrero. Mexico, on the Pacific Ocean, 230 m. southwest of Mexico City. It lies among low hills, and the climate is hot all the year round. It has one of the finest harbors in the world, a semi-circular bay covering about 8 square miles and with 16 fathoms of water. The region is subject to earthquakes, and Acapulco was partly destroyed by a series of shocks in 19O9. Exports hides, cedar, and fruits. Pop. 5.SOO.

Acarina, an order of arachnids. See Mites; Tick.

Acarnanla, district. Northwest Greece; with^Etnlia it forms the province (nomarchy) of Acarnania and jEtolia, stretching north from the Gulf of Patras. and including part of the Gulf of Arta. Area, 3,034 sq. m. The western part is covered with woods, and the soil is rich. There are many fruit orchards. The finest tobacco country of Greece is the plain of Agrinion in

Vol. I.—Mar. '12

Acarnania. Lake Trichonis lies in a famous region. Pop. 175,000.

Afar us (Demode I) t'olllculoriini, a minute parasitic mite which infests the hair follicles and sebaceous glands in man. It is very common, and seems to have no influence upon health. The size varies from one-fiftieth to one-hundredth of an inch; and as in mites in general, four pairs of legs are present, here rudimentary. See Mites.

Acatalectlc Measures, metres which do not allow of the excision of an unaccented syllable at the beginning or the end of the line. See Catalectic.

Accad. See Akkad.

Accault, Michel, a Frenchman who, with an explorer named Du Gay, accompanied Father Hennepin, at the instance of La Salle, in Hennepin's discoveries in the upper waters of the Mississippi. In 1680 all three were made prisoners by a wandering band of Sioux.

Accelerando (Italian), a musical term indicating that the tempo is to be gradually increased.

Acceleration, the rate at which the velocity of a moving body changes. It is positive when the velocity is increasing, negative (with the minus sign) when it is decreasing. The acceleration of a falling body, due to gravity, amounts to 32.2 feet per second. If the body influenced by gravity is moving upward, as a ball thrown into the air, its acceleration by gravity is negative, and is represented by -32.2 feet per second. See Kinematics; Kinetics.

Accent, the stress laid in pronunciation upon one syllable of a word—corresponding to emphasis, the stress laid in elocution upon a word or words in a phrase. In Indo - Germanic languages accent is either musical (consisting of higher or lower tones, as in Sanskrit and Greek) or expiratory (consisting of simple stress, as in English). In Old English the first syllable of simple words bore the accent, and the inflectional parts remained jnaccented, as now— e.g., love, lovable, loveliness. Again, nouns compounded with a prefix threw the accent back on the prefix; but verbs similarly compounded retained their former accent. Thus in modern English we say outcome (noun), but outdo (verb). This principle was extended to words borrowed from other languages, and hence we have such pairs as accent (noun) and accent (verb), perfume (noun) and perfume (verb).

Words taken from other languages generally conform to the same principles as native Germanic words—i.e., they throw the accent as far back as possible toward the beginning of the word.

Most English words have only one accent, but in the case of long words, like dissimulation, we may also have a secondary accent. This accent is scarcely perceptible in ordinary speech, but is of considerable importance for metrical purposes.

The English habit of slurring over the unaccented syllables of a word has given us some of our most curious derivations, such as 'proxy,' from French procuracie, and 'alms,' from Greek eleemosyne. In like manner, accent • has been one of the chief factors in inflectional and phonetic decay, and is probably one of the chief factors of ablaut (q.v.).

For accent in its metrical aspect, see Verse.

Accent, a grammatical sign used to distinguish the varying sounds of the same vowel. They are three in number—viz., grave O. acute ('), and circumflex ("), as exhibited in the French words pere, ete, tile.

Accent, in music, is the regular recurrence of stress or emphasis upon certain notes—always (unless syncopated) upon the first note of a bar; while a slighter accent falls on the third note of a bar in common time, or the fourth in a bar of i time.

Acceptance. See Bills An» Notes.

Access, Bight of. A legal right, in the nature of an easement, which a riparian owner possesses, of uninterrupted access to the sea or navigable river. This is a right of property, and cannot be cut off through the grant by the state of the shore to a railroad company or other private owner. See Riparian Rights.

Accession. In law the mode of acquiring property by the natural or artificial increase, addition to, or improvement of things already ours. Thus the owner of land becomes entitled to plants and trees growing upon it. and to the increase or addition to it arising from accretion and alluvion; the offspring of animals belong to the owner of the mother. When the increase or improvement is artificial, as by the addition to our property of the property or work of others (houses built on our land, or embroidery worked on our cloth), the owner of the principal thing is entitled to what was accessory to it, subject generally to the Accessories

pavment of compensation, and subject also to certain exceptions. For example, when the result of expending work upon another's goods is the production of a new thing, the rule is reversed, so Chat when a man makes wine from inother1 s grapes, he keeps the wine and pays for the grapes; again, when an artist paints a picture on the canvas of another, he keeps the picture and pays for the canvas. These doctnnes were fully worked out in the Roman law. The English and American law differ from the Roman only in making a distinction between the innocent and the wilful transformation of a man's property hy accession, permitting him in the case of wilful accession to recover his goods even though they have been changed by the wrongdoer into something of a different nature—as grain into whiskcv. On the other hand in the United States a great increase in the value of a chattel, as in the conversion of standing timber into barrel hoops, if innocently done, transfers the title as effectually as would a complete change in the nature of the property.

Accessories, the paraphernalia, other than the shield, of a heraldic achievement—viz. the helm, wreath, crest, cap, crown, mantling, badge, scroll, etc.

Accessory. One concerned in a crime without directly participating in the commission thereof. An accessory before the fact is a person who instigates another to commit a felony which is committed as the natural and probable consequence of his instigation. An accessory after the fact is a person who, knowing that a felony has been committed, takes active steps to shelter the felon from justice or enable him to escape. Indirect participation in a misdemeanor is not punishable as a crime, and at the common law any participation in treason, however remote, was, on account of the heinousness of the act, punishable as a principal offense. The law has usually provided a different scale of penalties for accessories from those visited upon the principal offenders, but the tendency ofrecent legislation is to abolish the distinction between accessories before the facts and principal.

Acclaccatura, a 'grace-note' played as close as possible before the note which it accompanies, the latter retaining its accent.

Acclaluoli, Donato (1428-78), Italian historian, philosopher, and statesman, gonfalonier of Florence (1473). Wrote Lives of Hannibal, Scipio, and Charlemagne, and Commentaries on Aristotle.

Accidence, that part of grammar which deals with inflections,

37

or changes in the form of words produced by the declension of nouns and adjectives or the conjugation of verbs; while syntax deals ^ith the arrangement of words in a sentence.

Accident. Strictly speaking, in law, an occurrence Which results in injury to person or property without legal fault on the part of anyone, as the falling of a tree upon a passer by in consequence of a storm, the bursting of a dam by a flood, resulting in destruction of life, etc. Primitive systems of law punish those responsible for accidental injury to life or limb, however innocent of any wrong they may be, by a forfeiture of the thing (as the fallen tree, the runaway horse, the broken shaft) by or through which the injury was sustained. See Df.odand. In modern law there is no liability without wrongful act or omission on the part of the person charged, though the tendency in recent legislation to charge upon an employer in manufacturing or mining enterprises the loss through injury sustained by his employee while in his service, irrespective of any negligence on the employer's part, is in effect to restore the principle of liability for accident. Analogous to this case is the wellrecognized liability of the innkeeper and common carrier for accidental loss of or injury to property intrusted to him by his guest or shipper. See Employer's Liability; Negligence; Tort.

Accident. In logic, accident signifies a predicate which neither is contained in nor can be inferred from the definition of its subject—• e.g. the predicate black as applied to the subject crow. If all crows without exception were black, blackness would be an 'inseparable accident' of the subject crow, but otherwise it is a 'separable accident.' See also Substance.

Accidentals, signs in musical score which raise (sharp £, double sharp I) or lower (flat b, double flat ]>W the notes beside which they are placed to the extent of one or two semitones, or revoke previous sharps or flats (natural tl). They affect only the bar in which they occur.

Accident Insurance. See InSurance.

Acclimatization. All organisms are as capable of physiological as of morpnologicaf variation; and if the climatic conditions change slowly, they can adjust themselves to these, and become acclimatized. This acclimatization has been very extensively Sractised by man, as in the case of omcstic animals, none of which (save such half-domestic forms as elephants) seem to have originated in the countries where they have been most highly developed. A

Acclimatization

similar record belongs to many useful plants, especially the cereals, which nave nourished best in new regions, but it also occurs r.-ithout his aid. There is soi,ie doubt as to the effect of a mere change of temperature upon organisms, but it seems certain that in the majority of cases transference from an equable climate to-one in which there is a great annual range of temperature is rapidly fatal. Thus, many plants from S. Europe will live out of doors in the mild uniform climate of the west coast of England, but will not live in localities on the Continent where the mean annual temperature is the same, but where the extremes of heat and cold are greater.

In general, the plants and animals which are most readily acclimatized to new conditions are those in which the reproductive period is prolonged. Such forms often show an enormous increase of fertility when transferred to a new and more favorable climate. The rabbit, which has become a pest in Australia and New Zealand, is an illustration of this-but as in the parallel cases of the English sparrow in America, and white clover, together with many other European plants, in New Zealand, the extraordinary abundance of the introduced form is in part to be ascribed to the absence in the new country of the natural checks to increase present in the original home. The abnormal increase of the rabbit in Australia is sometimes given as a proof that the marsupial fauna of that islandcontinent could not have persisted if isolation had not saved it from the competition of the higher mammals; but such facts as the extraordinary spread of Canadian water-weed (A nacharis] through the British Isles, show that even in countries in which the struggle for existence has been keen, vacant places in nature may still remain which can be seized by a dominant foreign species. American zoologists have found that European earthworms have become naturalized in many parts of the United States, and are often much more abundant than the native species.

Associated with the fact of the frequent great fertility of an introduced species is the fact that a parasitic or semi-parasitic form often inflicts far greater injury on its host in a new country than in the old. Thus, the vine phylloxera, introduced into Europe from America, has worked fearful havoc in vineyards in the former continent, while it produced relatively little injury in its native habitat. A study of the U. S. Agricultural Department publications will similarly show that insects, relatively harmless in Europe, have almost paralyzed agriculture when introduced into the United States. Accolade

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The risk of more harm than good resulting from introducing a foreign animal has been proved so great by "xperience with the mongoose in Jamaica, and In other cases, that wise men ar- now extremely chary of taki.i*; to another country even animals known to be beneficial in their own.

Again, a great obstacle to the colonization of various parts of the world by the white man is his liability to parasitic diseases to which the natives are almost or entirely immune, notably malaria —a disease due to the introduction of a protozoon parasite into the blood by the mosquito. On the other hand, the advent of the white man has often resulted in the sweeping away of native races, owing to the introduction of microorganisms to whose action the white is at least partially immune, while the native races are singularly susceptible to it—e.g. smallpox among the Indians. These facts show that organisms are adapted to their surroundings, not only by their structure, but also by functional peculiarities which are equally real, but are incapable of exact description. These functional peculiarities are hereditary, but in the case of dominant stocks, at least, are capable of slow, cumulative modification, so that the descendants may ultimately become habituated to surroundings which would have been at once fatal to the original stock. Acclimatization is thus a proof of the occurrence of physiological variation in organisms. Darwin's A ninuils and Plants under Domestication (1868) is the great storehouse of information on the subject. See also Hann's Handbucn der Klimatologic (1897).

Accolade. (1.) The ceremony by which knighthood is conferred; formerly an embrace round the neck, now the touch of a sword on the shoulder. (2.) In musical score, the brace connecting the staves.

Accommodation, a term used in Biblical exegesis to denote the adaptation of absolute truth either (a) by a formal change of method to assist its acceptance, or (b) by a material change to adapt it to altered conditions or contemporary modes of thinking.

Accommodation BUI. Sec Bills And Notes.

Accommodation of Vision, the muscular adaptations of the eye to focus objects at various distances, and in varying degrees of light and darkness.

Accompaniment, a musical term designating the subordinate instrumental parts which accompany the principal voice or instrument, as the pianoforte part in a song, or the orchestral part in a concert. It has every degree of importance and complexity, from

that of a simple 'background' which is quits unessential to the leading melody, and may even be omitted (ad libitum), to that of an ors'inic part of the composition having a large share in the development of the melodic scheme.

Accomplice. A person associated with one or more others in the commission of a crime. Though punishable like his associates, either as principal or accessory, an accomplice is a competent witness in civil or criminal proceedings against his criminal associates. His testimony, because usually given under a promise or in the expectation of immunity, is regarded with suspicion and is not deemed sufficient in criminal cases to secure conviction without corroboration.

Accord and Satisfaction. A discharge of a contract obligation by a new agreement to that effect. In order to nave the effect of a discharge the new agreement must constitute an independent contract based upon a good consideration, and the consideration must have been paid or performed. It is this performance or 'satisfaction' which makes the 'accord' effective and takes the case out from the operation of the rule that a debt is not discharged by an agreement to forgive it, even though the promise be based on part payment. The contrary doctrine that a receipt in full is a valid discharge of a debt though a departure from the common law, has been adopted in a few states by statute and in one (Connecticut) by judicial decision. With these exceptions the general rule stated above is rigorously maintained in the United States. See Release.

Accordion, a portable musical instrument, with keyboard and mechanical contrivance for wind, invented by Damian at Vienna in 1829. Each key gives two notes, one in expanding, the other in compressing the ocllows. The right hand manipulates the keyboard, while the left works the bellows, on the lower side of which are usually found two keys which furnish a simple harmony, generally of the tonic and dominant. The instrument is of no artistic value.

Account. A memorandum setting forth in detail the items of debit and credit existing between the person rendering the account and the person to wnom it is rendered. An account may be rendered under a groat variety of circumstances and is legally demandable in actions at law based upon a scries of transactions and in all cases involving a fiduciary relation, as between principal and agent, trustee and beneficiary, executor and creditor or legatee, assignee in bankruptcy and creditors of the bankrupt and in the dis

Accretlon

solution of partnerships and the winding up of companies. Private corporations as well as public officials and other persons acting in a fiduciary capacity arc generally required by law to keep accurate books of account. A current account may be legally closed by rendering it to the party indebted and by its acceptance by the latter. It then becomes an 'account stated" and the balance may thereafter be sued for without proving the items upon which it is based, though it may be impeached for fraud or mutual mistake. An accounting could be had at common law through the form of action known as an action of account, but the cumbersome character of the proceeding has caused it to be generally superseded both in England and the United States by a proceeding in Equity instituted by Bill of Account. See Bookkeeping.

Accountant, a person skilled in the keeping of books of account and in financial matters generally. In England, insurance offices, banks, railway companies, and large mercantile firms employ an official called the accountant, whose duties include oversight ot the bookkeepers' and cashiers' work, preparation of statements, balance-sheets, profit and loss accounts, etc. In the U. S. the term is more loosely applied to any one who keeps books of account, and it is not customary to attach expert accountants permanently to a single business. The expert accountant is temporarily engaged to disentangle accounts of special complexitv, to report periodically on the affairs of large business enterprises, to determine impartially the accuracy of accounts in question or to give expert testimony in matters under litigation.

Account Current, a periodical statement of the debit and credit transactions between parties, in order of date; usually made up in such a form as to show the interest charged or allowed on each item at the date of rendering.

Account Sales, a statement sent by an agent or a broker to the consignor of goods when sold, giving particulars of weight, price obtained, etc., and showing the net proceeds after deduction of expenses.

Accra, seapt., W. Africa, cap. of British colony of Gold Coast. Exports gold dust, gum, palm oil, ivory, timber, and rubber. A tech'nical school has been established. Pop. 15,000.

Accresclmento, in music, the prolongation of a note for another half of its value, by a dot placed after it.

Accretion. The addition made to riparian land by the gradual action of the water. Such addition, if imperceptible in its prog

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