e _of grosses_. Now the _livre_ was equal
only to twelve shillings sterling, so that while the Antwerp
merchant stated a balance of 1l. 13s. 4d., the London merchant would
receive only 1l.--which he might fairly call _A Flemish account!_

The same instructive author furnishes me with a passage in illustration
of a recent question on the _three golden balls_, which seem to require
additional research. It occurs in chap. 181:--

"This citie [Bruges] hath an eminent market in place with a publicke
house for the meeting of all _marchants_, at noone and evening:
which house was called the _Burse_, of the houses of the _extinct
families Bursa_, bearing _three purses for their armes_, ingraven
upon their houses, from whence these meeting places to this day are
called _Burses_ in many countries, which in _London_ wee know by the
name of the _Royall Exchange_ and of _Britaines Burse_."

BOLTON CORNEY.

I think it probably that the expression "Flemish Account" may have been
derived from the fact that the Flemish ell measures only three quarters
of our yard, while the English ell measures five quarters, and that
thence the epithet Flemish was adopted as denoting something
_deficient_.

Q.Q.

When commerce was young, the Flemings were the great merchants of
Western Europe; but these worthies were notorious, when furnishing their
accounts current, for always having the balance at the right side (for
themselves), and hence arose the term. I am not at this moment able to
say where this information is to be had, but have met it somewhere.

JUNIOR.

I wonder that some better scholar than myself should not have explained
the phrase "Flemish account;" but though I cannot quote authority for
the precise expression, I may show whence it is derived. To _flem_, in
old Scotch (and in old English too, I believe), is to "run away;" in
modern slang, to "make oneself scarce," "to levant." _Flemen_ is an
outcast, an outlaw. It is easy to understand the application of the word
to accounts. Your querist should consult some of the old dictionaries.

SCOTUS.

There is an old story that a Count of Flanders once gave an
entertainment to some Flemish merchants, but that the seats on which
they sat were without cushions. These "princes of the earth" thereupon
folded up their costly velvet cloaks, and used them accordingly. When
reminded, on their departure, of having left their cloaks behind, they
replie