sactions of the day, receipts,
payments, &c., are entered miscellaneously as they occur, and of which no
account is immediately taken, no value immediately found; whence, so to
speak, the mass of affairs is undigested, and the wilderness or _waste_ is
uncultivated, and without result until entries are methodically made in the
day-book and ledger; without which latter appliances there would, in
book-keeping, be _waste_ indeed, in the worst sense of the term. The word
_day-book_ explains itself. The word _ledger_ is explained in Johnson's and
in Ash's _Dictionary_, from the Dutch, as signifying a book that lies in
the counting-house _permanently in one place_. The etymology there given
also explains why certain lines used in fishing-tackle, by old Isaak
Walton, and by his disciples at the present day, are called _ledger-lines_.
It, however, does not seem to explain the phrase _ledger-lines_, used in
music; namely, the term applied to those short lines added above or below
the staff of five lines, when the notes run very high or very low, and
which are exactly those which are not _permanent_. Here the French word
_leger_ tempts the etymologist a little.

ROBERT SNOW.

_Deus Justificatus_ (Vol. ii., p. 441.).--There is no doubt that this work
was written by Henry Hallywell, and not by Cudworth. Dr. Worthington, whose
intercourse with the latter was of the most intimate kind, and who would
have been fully aware of the fact had he been the author, observes, in a
letter not dated, but written circ. September, 1668, addressed to Dr. More,
and of which I have a copy now before me:

"I bought at London Mr. Hallywell's _Deus Justificatus_. Methinks it is
better written than his former Letter. He will write better and
better."

In a short account of Hallywell, who was of the school of Cudworth and
More, and whose MS. correspondence with the latter is now in my possession,
in Wood's _Fasti_, vol. ii. p. 187. Edit. Bliss, Wood, "amongst several
things that he hath published," enumerates five only, but does not give the
_Deus Justificatus_ amongst them. It {196} appears (Wood's _Athenae_, vol.
iv. p. 230.) that he was ignorant who the author of this tract was.

It is somewhat singular that the mistake in ascribing _Deus Justificatus_
to Cudworth should have been continued in Kippis's edition of the
_Biographia Britannica_. It was so ascribed to him, first, as far as I can
find, by a writer of the name of Fancourt, in t