To assist his literary researches, he issued a periodical work called “Physico-Œconomical Library,” in which quarterly information was communicated respecting the newest works connected with the arts, manufactures, and agriculture, giving short extracts of whatever was valuable, instead of severe criticisms, of which he did not approve. It was commenced in 1770, and continued, with some little interruption, until 1807, forming 23 volumes.
Having said thus much respecting his abilities and genius, we will in conclusion take a brief glance at his private character, which, amiable and virtuous as it was, cannot fail to command the world’s estimation. Honest and unpretending, a lover of peace and justice, he lived quite retired, devoted to the conscientious performance of his duties; his candour, his sincerity in friendship, his affability to the students, have been celebrated with one accord by his coadjutors and auditors. In the domestic relations of life, he presented an example of the most exact system of order and œconomy, and enjoyed the reputation of being one of the richest professors of the university; which enabled him to exercise his ready benevolence during a period of severe dearth and suffering. Among his colleagues, Schlœtzer, the distinguished historian, with whom in his youth he had become acquainted in Russia, was the one with whom he maintained the most uninterrupted intimacy, arising, no doubt, from the congeniality of their pursuits. Few were better qualified than Schlœtzer to appreciate the researches of Beckmann, as he had himself insisted with so much force on the necessity of introducing into history a simultaneous view of the influence exercised on social institutions by the efforts of industry, and the rise and maturity of domestic arts. Beckmann married the daughter of Hollmann, his tutor and friend, with whom he enjoyed a long and uninterrupted course of happiness; she survived him only a few weeks, leaving a son and daughter who had arrived at years of maturity. His decease took place on the 3rd of February, 1811, in the 72nd year of his age. His illustrious colleague, Heyne, pronounced an eloquent eulogium on him before the Academy, which was published in the Göttingen Transactions, from which we subjoin a few extracts.
“O colleagues, if we indulge in deep sorrow at this new diminution of our fraternity by the death of one of its seniors, it must be forgiven, as consonant to our duty and piety, as well as to the affections of human nature. Indeed, when his death was announced, and when I afterwards beheld the mournful pomp of his funeral, I was afflicted with the utmost grief. Nor can this be wondered at, when it is borne in mind that he was nearly of my own age, and next to me the eldest of our Society; the habit, too, of friendly intercourse enjoyed for many years, has great influence in riveting the affections of the mind.
“There is a narrative in Herodotus, concerning Psammenitus king of Egypt, who was conquered by Cambyses king of Persia. The city of Memphis being taken by storm, he had fallen into the hands of Cambyses; who, enraged at the vigorous defence he had encountered, commanded the royal family to be brought forth and put to death. In the first place, his daughter was paraded before him, with many maidens of noble birth, clothed as slaves; and though the other parents uttered piteous lamentations, yet Psammenitus kept his eyes fixed on the ground: in like manner, when his sons, together with two thousand of the principal youths, their necks bound with ropes, with bridles in their mouths, were ignominiously led to death, the king did not even utter a groan; but on seeing an aged man approach, one of his old friends, who had formerly partaken of the royal table, walking in the dress of a mendicant, and imploring mercy through the different ranks of the army, then indeed the king could restrain his emotions no longer, but broke forth into the most bitter wailings. The cause of this strange grief it would be foreign to our present purpose to discuss; I only wish to draw this conclusion – that the death of an old friend and companion was alone able to subdue his mind, even after it had supported him against the severest calamities. For the force of habit and friendly intercourse is most powerful: we bring to recollection many things which prey upon our feelings; they rush upon our memory with one impetus, and swell the rising grief; we dwell on early struggles, on proofs of mental power, and instances of benevolence, which formerly we had passed unheeded.
“What is known favourably of the character of him who is taken away from us, it is our pleasing duty to bring before you; what is otherwise, if anything exist, it is not our province to remember.
“The studies of Beckmann were applied to other branches of learning, quite distinct from those in which I am occupied: but it was this very circumstance which cemented our acquaintance. His conversations on scientific subjects could not but prove profitable; especially as he blended them with a feeling for ancient literature. I was accustomed to consult him concerning subjects of nature and art, which I did not sufficiently understand; and he sometimes referred to me respecting philological matters, of which he wished to gain further information. But the varied talents of this illustrious man were wonderful: an unceasing desire to search into the origin of arts and sciences, and the history and success of inventors, was united with an insatiable thirst for general knowledge and classical learning. He was incessantly in our public library, eagerly investigating and comparing rare books in pursuit of his object; seizing their hidden treasures, and then contributing his booty to the mental improvement of the million.”
The remainder of this elegant oration concerns the details of his career, which are already embodied in the preceding sketch.
ITALIAN BOOK-KEEPING
Those who are acquainted with the Italian method of book-keeping must allow that it is an ingenious invention, of great utility to men in business, and that it has contributed to extend commerce and to facilitate its operations. It requires no less attention, care, and accuracy, than many works which are styled learned: but it is undoubtedly true, that most mercantile people, without knowing the foundation of the rules on which they proceed, conduct their books in as mechanical a manner as many of the literati do their writings.
The name, Italian book-keeping, Doppia scrittura, with several words employed in this branch of science and still retained in all languages, make it probable that it was invented by the Italians; and that other nations borrowed it, as well as various short methods of reckoning, from their mercantile houses, at the time when all the East-India trade passed through Italy.
De la Porte says8, “About the year 1495, brother Luke, an Italian, published a treatise of it in his own language. He is the oldest author I have seen upon the subject.” Anderson, in his Historical and Chronological Deduction of the Origin of Commerce9, gives the following account: “In all probability, this art of double-entry accounts had its rise, or at least its revival, amongst the mercantile cities of Italy: possibly it might be first known at Venice, about the time that numeral algebra was taught there; from the principles of which science double-entry, or what we call