PARCA. The Fates, powerful goddesses who presided over the birth and life of mankind.

PEGASUS. A winged horse sprung from the blood of Medusa. According to Ovid he fixed his abode on Mount Helicon, where, by striking the earth with his foot, he raised a fountain which has been called Hippocrene.

PHLEGETHON. A river in the infernal regions, between the banks of which flames of fire flowed instead of water.

PHYLLIS. A daughter of Sichon. She received Demophoon, who landed on her coasts on his return from the Trojan war, and fell in love with him, and he reciprocated her affection; but afterwards proving faithless, Phyllis hanged herself, and according to an old tradition was changed into an almond tree. FIDUS. King of Latium, son of Saturn, who married Venilia. As he was hunting he was met by Circe, who became enamored with him. She changed him into a woodpecker.

PLEIADES. A name given to seven daughters of Atlas and Pleione. They were placed after death in the heavens and formed a constellation.

PLUTO, son of Saturn and Ops, inherited his father's kingdom with his brothers, Jupiter and Neptune. He received as his portion the kingdom of the infernal regions, of death, and funerals. He seized Proserpine as she was gathering flowers, and carrying her away on his chariot, she became his wife and queen of the infernal regions.

PLUTUS, the god of riches, was the son of Jason, or Jasius, and Ceres.

POLYHYMNIA. One of the Muses, daughter of Jupiter and Mnemosyne. She presided over singing and rhetoric.

POMONA. A nymph at Rome, who was supposed to preside over gardens and to be the goddess of fruit trees.

PROSERPINA, a daughter of Ceres and Jupiter, called by the Greeks Persephone. As she was gathering flowers Pluto carried her off to the infernal regions, where he married her. Ceres, having learnt that her daughter had been carried away by Pluto, demanded of Jupiter that Pluto should be punished. As queen of hell, Proserpine presided over the death of mankind.

PSYCHE. A nymph who married Cupid. Venus put her to death because of this, but Jupiter, at the request of Cupid, granted immortality to her.

PYTHON. A celebrated serpent sprung from the mud and stagnated waters which remained on the surface of the earth after the deluge of Deucalion. Apollo killed the monster. SIRENES. The Sirens. They lured to destruction those who listened to their songs. When Ulysses sailed past their island he stopped the ears of his companions with wax, and had himself tied to the mast of his ship. Thus he passed with safety, and the Sirens, disappointed of their prey, drowned themselves.

SATURNUS. The son of Coelus, or Uranus, by Terra. It was customary to offer human victims on his altars till this custom was abolished by Hercules. He is generally represented as an old man bent with age, and holding a scythe in his right hand.

SILENUS. A demigod, who is represented generally as a fat old man riding on an ass, with flowers crowning his head. SISYPHUS. Son of Eolus and Enaretta. After death he was condemned, in the infernal regions, to roll a stone to the summit of a hill, which always rolled back, and rendered his punishment eternal.

SOMNUS, son of Nox and Erebus, was one of the infernal deities, and presided over sleep.

SPHINX. A monster, having the head and breasts of a woman, the body of a dog, the tail of a serpent, the wings of a bird, and the paws of a lion.

STYX. A celebrated river of the infernal regions. The gods held it in such veneration that they always swore by it, the oath being inviolable.

TARTARUS. One of the regions of hell, where, according to Virgil, the souls of those who were exceptionally depraved were punished.

TERPISICHORE. One of the Muses, daughter of Jupiter and Mnemosyne. She presided over dancing.

THALIA. One of the Muses. She presided over festivals and comic poetry.

THETIS. A sea deity, daughter of Nereus and Doris. She married Peleus, their son being Achilles, whom she plunged into the Styx, thus rendering him invulnerable in every part of the body except the heel by which she held him.

TITANES. The Titans. A name given to the gigantic sons of Colus and Terra.

TRITON. A Sea deity, son of Neptune and Amphitrite. He was very powerful, and could calm the sea and abate storms at his pleasure TYPHŒEUS, or TYPHON. A famous giant, son of Tartarus and Terra, who had a hundred heads. He made war against the gods, and was put to flight by the thunderbolts of Jupiter, who crushed him under Mount Etna.

URANIA. One of the Muses, daughter of Jupiter and Mnemosyne. She presided over astronomy.

VENUS. One of the most celebrated deities of the ancients; the goddess of beauty and mother of love. She sprang from the foam of the sea, and was carried to heaven, where all the gods admired her beauty.

VESTA. A goddess, daughter of Rhea and Saturn. The Palladium, a celebrated statue of Pallas, was supposed to be preserved within her sanctuary, where a fire was kept continually burning.

VULCANUS. The god who presided over fire, and who was the pa tron of those who worked in iron.

Acceptance. A draft drawn on a party and by him indorsed on the face with his agreement to pay it when due.

Account. A statement of indebtedness, etc.

Acquittance. Aischarge in full.

Ad valorem. In proportion to value.

Annul. To cancel.

Assets. Funds or effects.

Assignment. A transfer of property on certain conditions for

stated purposes.

Assignee. A person to whom anything is assigned.

Assignor. The person who assigns.

Balance. Difference between two statements or accounts.

Bankrupt. A person unable to pay his debts.

Bill of Exchange. An order for money to be paid.

Bill of Sale. A contract signed and sealed for the sale of personal
property.

Bills Payable. Name given to notes made ard to be paid by a party.
Bills Receivable. Note made and to be paid to a party.

Bond. An instrument or deed providing a money security.

Capital. The amount ofsets on hien pusiness is carried on.
Check. An order on a bank for the payment of money.
Capitation. A tax on every male who is of age.

Commission. The amount or proportion charged by an agent in a
business transaction.

Company. An association for transacting business.

Consideration. The sum of money or thing for which a transaction is made.

Consign. To send goods, etc., to a party.

Consignee. Que to whom goods are consigned.

Consignor. One who consigns goods.

Contract. A bargain or agreement.

Conveyance. A document transferring property.

Days of Grace. Three days legally allowed beyond the date for

payment.

Debit. To make debtor in an account or books.

Default. Failure to pay.

Discount. A sum taken from a bill or note.

Dividend. Interest on stock investments, etc.

Draft. An order for the payment of a certain sum

Drawer. One who draws a draft, etc.

Prawee. The person on whom the draft is drawn.

Effects. Property of every description.

Entry. A record made in books of account.

Executor. One appointed to carry out the provisions of a will.
Exhibit. A writing or official statement.

Face. The sum named in a note, etc.

Failure. A bankruptcy.

Firm. The style or name of a company under which it transacts business.

Foreclose. To deprive a mortgagor by legal process of his right of

redemption.

Goods. A term applied generally to merchandise, etc.
Gross. Entire, as gross receiptз. "welve dozen.

Guarantee. A security.

Honor. To accept and pay a note, draft, etc.

Hypothecate. To make a security of.

Ind rsement. A signature on the back of a bill, note, etc.

Insolvent. Unable to pay all debts.

Interest. A certain proportion of a sum as profit; a share.
Inventory. A catalogue, or list.

Joint Stock. Stock held by more than one person, or in company.
Judgment. Decree of court to pay in a suit.

Lease. A usually written contract for hiring of land or buildings. Legal Tender. Money decreed by the Government to be legal and a proper means of payment.

Letter of Credit. A letter giving a certain credit to a person named therein.

Letters Patent. A written instrument granting certain rights and powers.

Letters of Administration. The instrument granting authority to administrators.

Lien. A valid claim by reason of some debt.

Liquidation. The settling and adjustment of accounts.

Maturity. The time when a payment is due.

Mortgage. A conditional conveyance of property giving a right of redemption.

Mortgagor. One giving such a conveyance.

Mortgagee. One to whom such a conveyance is given.

Net. The amount remaining after making all deductions. Partnership. An association of two or more persons for the transaction of business.

Par Value. The face value.

Payee. The person to whom a payment is due.

Protest. A notary's official notice of non-payment of a note, draft, or check.

Rebate. A reduction in consideration of prompt payment.

Receipt. A written acknowledgment of payment.

Salvage. Compensation for assistance in saving a vessel.

Schedule. An inventory.

Set-off. A claim off-setting a debt.

Sight. The time when a draft is presented.

Suspend. To stop payment.

Silent Partner. One who furnishes capital but whose name does

not appear in a firm.

Sterling. The British standard of coinage.

Scrip. A certificate of joint stock.

Staple. A standard commodity or production.

Teller. A bank official who pays out and receives money.

Transfer. A conveyance of right, property or title.

Voucher. A document proving a receipt or other fact.

NAUTICAL VOCABULARY.

Abaft. Toward the stern.

About. To take the opposite tack.

Anchor. The heavy piece of iron which holds the ship at rest.
Alee. On the side away from the wind.

Astern. In the direction of the stern.

Athwart. In a line across the ship.

Beating. Sailing against the wind by tacking.

Bow. The front of a vessel.

Bend. To fasten; as, to bend on a rope.

Berth. A ship's anchorage, or a narrow shelf for sleeping on.
Block. A pulley.

Bolt Rope. The rope surrounding the sail to which it is sewed. Brace. A rope attached to a boom or yard by which they are moved.

Boom. The spar at the bottom of a sail by which it is extended. Bulkhead. A partition within the hull.

Bulwarks. The sides of a vessel surrounding and extending above the deck.

Cable. A strong rope or chain.

Caboose. A kitchen on deck.

Camel. An arrangement for assisting a ship over shoals.

Carry Away. To break or lose a rope or spar.

Cat Block. The tackle block for hoisting the anchor.

Cat's Paw. A light puff of wind.

Caulk. To make tight the seams of a vessel.

Clew. To bind up.

Clew Lines. Ropes for clewing.

Combings. The raised edges around the hatches.

Cock Pit. A room for wounded men in a war vessel.

Companionway. The cabin stairway.

Compass. An instrument showing the vessel's course

Coxswain. The steerer of a small boat.

Deadlight. An iron shutter covering a port hole.

Dead Reckoning. The keeping the course of a vessel with the use

of log line and compass.

Deck. The covering or floor to a ship.

Draught. The depth of water required to float a vessel.

Fathom. Six feet.

Fender. A piece of wood or other material to prevent the contact of two vessels.

Footrope. A rope extending along and under a yard on which the seamen stand.

Fore and Aft. From bow to stern.

Forecastle. That part forward of the foremast.

Foremast. The mast nearest the bow.

Forge. To move slowly ahead

Founder. To sink.

Furl. To roll up.

Gaff. The upper spar holding up a fore and aft sail.