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viii Preface

Acknowledgments
The genesis for this book and its approach reflect the oral tradition of my colleagues, past
and present, at the University of Rochester. William Meckling and Michael Jensen stimu-
lated my thinking and provided much of the theoretical structure underlying the book, as
anyone familiar with their work will attest. My long and productive collaboration with
Ross Watts further refined the approach. He also furnished most of the intellectual capi-
tal for Chapter 3, including the problem material. Ray Ball offered transformative ideas.
Clifford Smith and James Brickley continue to enhance my economic education. Three
colleagues, Andrew Christie, Dan Gode, and Scott Keating, supplied particularly insightful
comments that enriched the analysis at critical junctions. Valuable comments from Anil
Arya, Ron Dye, Andy Leone, Dale Morse, Ram Ramanan, K. Ramesh, Shyam Sunder, and
Joseph Weintrop are gratefully acknowledged.
This project benefited greatly from the honest and intelligent feedback of numerous
instructors. I wish to thank Mahendra Gupta, Susan Hamlen, Badr Ismail, Charles Kile,
Leslie Kren, Don May, William Mister, Mohamed Onsi, Stephen Ryan, Michael Sandretto,
Richard Sansing, Deniz Saral, Gary Schneider, Joe Weber, and William Yancey. This book
also benefited from three of my other textbook projects. Writing Management Accounting:
Analysis and Interpretation (McGraw-Hill Companies, 1997) with Dale Morse, Manage-
rial Economics and Organizational Architecture (McGraw Hill Education, 2016) with
James Brickley and Clifford Smith, and Management Accounting in a Dynamic Environ-
ment (Routledge, 2016) with Cheryl McWatters helped me to better present key concepts.
To the numerous students who endured the development process, I owe an enormous
debt of gratitude. I hope they learned as much from the material as I learned teaching them.
Some were even kind enough to provide critiques and suggestions—in particular, Jan
Dick Eijkelboom. Others supplied, either directly or indirectly, the problem material in
the text. The able research assistance of P. K. Madappa, Eamon Molloy, Jodi Parker, Steve
Sanders, Richard Sloan, and especially Gary Hurst contributed amply to the manuscript
and problem material. Janice Willett and Barbara Schnathorst did a superb job of editing
the manuscript and problem material.
The very useful comments and suggestions from the following reviewers are greatly
appreciated:

Urton Anderson William M. Cready Robert Hurt

Howard M. Armitage James M. Emig Douglas A. Johnson
Vidya Awasthi Gary Fane Lawrence A. Klein
Kashi Balachandran Anita Feller Thomas Krissek
Da-Hsien Bao Tahirih Foroughi A. Ronald Kucic
Ron Barden Ivar Fris Wikil Kwak
Howard G. Berline Jackson F. Gillespie Daniel Law
Margaret Boldt Irving Gleim Chi-Wen Jevons Lee
David Borst Jon Glover Suzanne Lowensohn
Eric Bostwick Gus Gordon James R. Martin
Marvin L. Bouillon Sylwia Gornik-Tomaszewski Alan H. McNamee
Wayne Bremser Tony Greig Marilyn Okleshen
David Bukovinsky Susan Haka Shailandra Pandit
Linda Campbell Bert Horwitz Sam Phillips
Jane Cote Steven Huddart Frank Probst
Preface ix

Kamala Raghavan Henry Schwarzbach Clark Wheatley

William Rau Elizabeth J. Serapin Lourdes F. White
Jane Reimers Steve Shively Paul F. Williams
Thomas Ross Norman Shultz Robert W. Williamson
Harold P. Roth James C. Stallman Peggy Wright
P. N. Saksena William Thomas Stevens Jeffrey A. Yost
Donald Samaleson Monte R. Swain S. Mark Young
Michael J. Sandretto Heidi Tribunella Mustafa Younis
Richard Saouma Suneel Udpa
Arnold Schneider Robert Wesoloskie

To my wife, Dodie, and daughters, Daneille and Amy, thank you for setting the right
priorities and for giving me the encouragement and environment to be productive. Finally,
I wish to thank my parents for all their support.
Jerold L. Zimmerman
University of Rochester
 Brief Contents

1 Introduction 1
2 The Nature of Costs 21
3 Opportunity Cost of Capital and Capital Budgeting 84
4 Organizational Architecture 124
5 Responsibility Accounting and Transfer Pricing 156
6 Budgeting 211
7 Cost Allocation: Theory 273
8 Cost Allocation: Practices 319
9 Absorption Cost Systems 384
10 Criticisms of Absorption Cost Systems: Incentive to Overproduce 439
11 Criticisms of Absorption Cost Systems: Inaccurate Product Costs 473
12 Standard Costs: Direct Labor and Materials 527
13 Overhead and Marketing Variances 563
14 Management Accounting in a Changing Environment 597

Solutions to Concept Questions 644

Glossary 654
Index 658

x
 Contents

1 Introduction 1
A. Managerial Accounting: Decision Making and Control 2
B. Design and Use of Cost Systems 4
C. Marmots and Grizzly Bears 7
D. Management Accountant’s Role in the Organization 9
E. Evolution of Management Accounting: A Framework for Change 11
F. Vortec Medical Probe Example 14
G. Outline of the Text 17
H. Summary 18

2 The Nature of Costs 21

A. Opportunity Costs 22
1. Characteristics of Opportunity Costs 23
2. Examples of Decisions Based on Opportunity Costs 23
B. Cost Variation 27
1. Fixed, ­Marginal, and Average Costs 27
2. Linear Approximations 30
3. Other Cost Behavior Patterns 31
4. Activity Measures 32
C. Cost–Volume–Profit Analysis 33
1. Copier Example 33
2. Calculating Break-Even and Target Profits 34
3. Limitations of Cost–Volume– Profit Analysis 38
4. Multiple Products 40
5. Operating Leverage 41
D. Opportunity Costs versus Accounting Costs 43
1. Period versus Product Costs 45
2. Direct Costs, Overhead Costs, and Opportunity Costs 45
E. Cost Estimation 47
1. Account Classification 47
2. Motion and Time Studies 48
F. Summary 48
Appendix: Costs and the Pricing Decision 49

3 Opportunity Cost of Capital and Capital Budgeting 84

A. Opportunity Cost of Capital 85
B. Interest Rate Fundamentals 88
1. Future Values 88

xi
xii Contents

2. Present Values 89
3. Present Value of a Cash Flow Stream 90
4. Perpetuities 91
5. Annuities 91
6. Multiple Cash Flows per Year 92
C. Capital Budgeting: The Basics 94
1. Decision to Acquire an MBA 94
2. Decision to Open a Day Spa 95
3. Essential Points about Capital Budgeting 96
D. Capital Budgeting: Some Complexities 97
1. Risk 97
2. Inflation 99
3. Taxes and Depreciation Tax Shields 100
E. Alternative Investment Criteria 102
1. Payback 102
2. Accounting Rate of Return 103
3. Internal Rate of Return 105
4. Methods Used in Practice 108
F. Summary 108

4 Organizational Architecture 124

A. Basic Building Blocks 125
1. Self-Interested Behavior, Team Production, and Agency Costs 125
2. Decision Rights and Rights Systems 130
3. Role of Knowledge and Decision Making 131
4. Markets ­versus Firms 132
5. Influence Costs 134
B. Organizational Architecture 135
1. Three-Legged Stool 135
2. Decision Management versus Decision Control 138
C. Accounting’s Role in the Organization’s Architecture 140
D. Example of Accounting’s Role: Executive Compensation Contracts 143
E. Summary 143

5 Responsibility Accounting and Transfer Pricing 156

A. Responsibility Accounting 157
1. Cost Centers 158
2. Profit Centers 160
3. Investment Centers 161
4. Economic Value Added (EVA®) 165
5. Controllability Principle 168
B. Transfer Pricing 169
1. International Taxation 169
2. Economics of Transfer Pricing 171
3. Common Transfer-Pricing Methods 175
4. Reorganization: The Solution if All Else Fails 180
5. Recap 180
C. Summary 182
Contents xiii

6 Budgeting 211
A. Generic Budgeting Systems 213
1. Country Club 213
2. Large Corporation 217
B. Trade-Off between Decision Management and Decision Control 220
1. Communicating Specialized Knowledge versus Performance
Evaluation 220
2. Budget Ratcheting 220
3. Participative Budgeting 223
4. New Approaches to Budgeting 224
5. Managing the Trade-Off 226
C. Resolving Organizational Problems 226
1. Short-Run versus Long-Run Budgets 227
2. Line-Item Budgets 229
3. Budget Lapsing 229
4. Static versus Flexible Budgets 230
5. Incremental versus Zero-Based Budgets 233
D. Summary 234
Appendix: Comprehensive Master Budget Illustration 235

7 Cost Allocation: Theory 273

A. Pervasiveness of Cost Allocations 274
1. Manufacturing Organizations 276
2. Hospitals 277
3. Universities 277
B. Reasons to Allocate Costs 279
1. External Reporting/Taxes 279
2. Cost-Based Reimbursement 280
3. Decision Making and Control 281
C. Incentive/Organizational Reasons for Cost Allocations 282
1. Cost Allocations Are a Tax System 282
2. Taxing an Externality 283
3. Insulating versus Noninsulating Cost Allocations 289
D. Summary 292

8 Cost Allocation: Practices 319

A. Death Spiral 320
B. Allocating Capacity Costs: Depreciation 325
C. Allocating Service Department Costs 325
1. Direct Allocation Method 327
2. Step-Down Allocation Method 329
3. Service Department Costs and Transfer Pricing of Direct and Step-Down
Methods 331
4. Reciprocal Allocation Method 334
5. Recap 336
D. Joint Costs 336
1. Joint Cost Allocations and the Death Spiral 338
2. Net Realizable Value 340
3. Decision Making and Control 344
xiv Contents

E. Segment Reporting and Joint Benefits 345

F. Summary 346
Appendix: Reciprocal Method for Allocating Service Department Costs 346

9 Absorption Cost Systems 384

A. Job Order Costing 386
B. Cost Flows through the T-Accounts 388
C. Allocating Overhead to Jobs 390
1. Overhead Rates 390
2. Over/­Underabsorbed Overhead 392
3. Flexible ­Budgets to ­Estimate Overhead 395
4. Expected versus Normal Volume 398
D. Permanent versus Temporary Volume Changes 402
E. Plantwide versus Multiple Overhead Rates 403
F. Process Costing: The Extent of Averaging 406
G. Summary 407
Appendix A: Process Costing 408
Appendix B: Demand Shifts, Fixed Costs, and Pricing 413

10 Criticisms of Absorption Cost Systems: Incentive to Overproduce 439

A. Incentive to Overproduce 441
1. Example 441
2. Reducing the Overproduction Incentive 444
B. Variable (Direct) Costing 445
1. Background 445
2. Illustration of Variable Costing 445
3. Overproduction Incentive under Variable Costing 448
C. Problems with Variable Costing 449
1. Classifying Fixed Costs as Variable Costs 449
2. Variable ­Costing Excludes the Opportunity Cost of Capacity 451
D. Beware of Unit Costs 452
E. Summary 453

11 Criticisms of Absorption Cost Systems: Inaccurate Product Costs 473

A. Inaccurate Product Costs 474
B. Activity-Based Costing 479
1. Choosing Cost Drivers 479
2. Absorption versus Activity-Based Costing: An Example 485
C. Analyzing Activity-Based Costing 489
1. Reasons for Implementing Activity-Based Costing 490
2. Benefits and Costs of Activity-Based Costing 491
3. ABC Measures Costs, Not Benefits 493
D. Acceptance of Activity-Based Costing 495
E. Summary 498

12 Standard Costs: Direct Labor and Materials 527

A. Standard Costs 528
1. Reasons for Standard Costing 529
Contents xv

2. Setting and Revising Standards 530

3. Target Costing 533
B. Direct Labor and Materials Variances 535
1. Direct Labor Variances 535
2. Direct Materials Variances 539
3. Risk Reduction and Standard Costs 543
C. Incentive Effects of Direct Labor and Materials Variances 543
1. Build Inventories 544
2. Externalities 544
3. Discouraging Cooperation 545
4. Mutual Monitoring 545
5. Satisficing 545
D. Disposition of Standard Cost Variances 546
E. The Costs of Standard Costs 548
F. Summary 550

13 Overhead and Marketing Variances 563

A. Budgeted, Standard, and Actual Volume 564
B. Overhead Variances 567
1. Flexible Overhead Budget 567
2. Overhead Rate 568
3. Overhead Absorbed 569
4. Overhead Efficiency, Volume, and Spending Variances 569
5. Graphical Analysis 573
6. Inaccurate Flexible Overhead Budget 575
C. Marketing Variances 576
1. Price and Quantity Variances 576
2. Mix and Sales Variances 577
D. Summary 579

14 Management Accounting in a Changing Environment 597

A. Integrative Framework 598
1. Organizational Architecture 599
2. Business Strategy 600
3. Environmental and Competitive Forces Affecting Organizations 602
4. Implications 603
B. Organizational Innovations and Management Accounting 604
1. Six Sigma/Total Quality Management 604
2. Lean/Just-in-Time Production 609
3. Balanced Scorecard 613
4. Big Data/Data Analytics 619
C. When Should the Internal Accounting System Be Changed? 621
D. Summary 622
Solutions to Concept Questions   644
Glossary  654
Index  658
Chapter One

Introduction
Chapter Outline
A. Managerial Accounting: Decision Making
and Control
B. Design and Use of Cost Systems
C. Marmots and Grizzly Bears
D. Management Accountant’s Role in the
Organization
E. Evolution of Management Accounting:
A Framework for Change
F. Vortec Medical Probe Example
G. Outline of the Text
H. Summary

1
2 Chapter 1

A. Managerial Accounting: Decision Making and Control

Managers at Hyundai must decide which car models to produce, the quantity of each
model to produce given the selling prices for the models, and how to manufacture the auto-
mobiles. They must decide which car parts, such as headlight assemblies, Hyundai should
manufacture internally and which parts should be outsourced. They must decide not only
on advertising, distribution, and product positioning to sell the cars, but also the quantity
and quality of the various inputs. For example, they must determine which models will
have leather seats and the quality of the leather to be used. Similarly, in deciding which
investment projects to accept, capital budgeting analysts require data on future cash flows.
How are these numbers derived? How does one coordinate the activities of hundreds or
thousands of employees in the firm so that these employees accept senior management’s
leadership? At Hyundai, and at other organizations small and large, managers must have
good information to make all these decisions.
Information about firms’ future costs and revenues must be estimated by managers.
Organizations’ internal information systems provide some of the knowledge for these pric-
ing, production, capital budgeting, and marketing decisions. These systems range from the
informal and the rudimentary to very sophisticated, electronic management information
systems. The term information system should not be interpreted to mean a single, inte-
grated system. Most information systems consist not only of formal, organized, tangible
records such as payroll and purchasing documents, but also informal, intangible bits of
data such as memos, special studies, and managers’ impressions and opinions. The firm’s
information system also contains nonfinancial information such as customer and employee
satisfaction surveys. As firms grow from single proprietorships to large global corpora-
tions with tens of thousands of employees, managers lose the knowledge of enterprise
affairs gained from personal, face-to-face contact in daily operations. Higher-level manag-
ers of larger firms come to rely more and more on formal operating reports.
The internal accounting system, an important component of a firm’s information
system, includes budgets, data on the costs of each product and current inventory, and
periodic financial reports. In many cases, especially in small companies, these accounting
reports are the only formalized part of the information system providing the knowledge
for decision making. Many larger companies have other formalized, nonaccounting–based
information systems, such as production planning systems. This book focuses on how
internal accounting systems provide knowledge for decision making.
After making decisions, managers must implement them in organizations in which the
interests of the employees and the owners do not necessarily coincide. Just because senior
managers announce a decision does not ensure that the decision will be implemented.
Organizations do not have objectives; people do. One common objective of owners of
the organization is to maximize profits, or the difference between revenues and expenses.
Maximizing firm value is equivalent to maximizing the stream of profits over the organiza-
tion’s life. Employees, suppliers, and customers also have their own objectives—usually
maximizing their self-interest.
Not all owners care only about monetary flows. An owner of a professional sports team
might care more about winning (subject to covering costs) than maximizing profits. Nonprof-
its do not have owners with the legal rights to the organization’s profits. Moreover, nonprof-
its seek to maximize their value by serving some social goal such as education or health care.
No matter what the firm’s objective, the organization will survive only if its inflow of
resources (such as revenue) is at least as large as the outflow. Accounting information is
useful to help manage the inflow and outflow of resources and to help align the owners’
and employees’ interests, no matter what objectives the owners wish to pursue.
Introduction 3

Throughout this book, we assume that individuals maximize their self-interest. The
owners of the firm usually want to maximize profits, but managers and employees will do
so only if it is in their interest. Hence, a conflict of interest exists between owners—who,
in general, want higher profits—and employees—who want easier jobs, higher wages, and
more fringe benefits. To control this conflict, senior managers and owners design systems
to monitor employees’ behavior and incentive schemes that reward employees for generat-
ing more profits. Not-for-profit organizations face similar conflicts. Those people responsi-
ble for the nonprofit organization (boards of trustees and government officials) must design
incentive schemes to motivate their employees to operate the organization efficiently.
All successful firms must devise mechanisms that help align employee interests with
maximizing the organization’s value. All of these mechanisms constitute the firm’s control
system; they include performance measures and incentive compensation systems, promo-
tions, demotions and terminations, security guards and video surveillance, internal audi-
tors, and the firm’s internal accounting system.
As part of the firm’s control system, the internal accounting system helps align the
interests of managers and shareholders to cause employees to maximize firm value. It
sounds like a relatively easy task to design systems to ensure that employees maximize
firm value. But a significant portion of this book demonstrates the exceedingly complex
nature of aligning employee interests with those of the owners.
Internal accounting systems serve two purposes: (1) to provide some of the ­knowledge
necessary for planning and making decisions (decision making) and (2) to help moti-
vate and monitor people in organizations (control). Preventing fraud and embezzlement
is the most basic control use of accounting. Maintaining inventory records helps reduce
employee theft. Accounting budgets, discussed more fully in Chapter 6, provide an exam-
ple of both decision making and control. Asking each salesperson in the firm to fore-
cast his or her sales for the upcoming year generates useful information for planning next
year’s production (decision making). However, if the salesperson’s sales forecast is used
to benchmark performance for compensation purposes (control), he or she has incentives
to underestimate those forecasts.
Using internal accounting systems for both decision making and control gives rise to
the fundamental trade-off in these systems: A system cannot be designed to perform two
tasks as well as a system that must perform only one task. Some ability to deliver knowl-
edge for decision making is sacrificed to provide better motivation (control). The trade-off
between providing knowledge for decision making and motivation/control arises continu-
ally throughout this text.
This book is applications oriented: It describes how the accounting system assembles
knowledge necessary for implementing decisions using the theories from microeconomics,
finance, operations management, and marketing. It also shows how the accounting system
helps motivate employees to implement these decisions. Moreover, it stresses the continual
trade-offs that must be made between the decision making and control functions of accounting.
Chief financial officers (CFOs), responsible for their company’s accounting system,
identify “managing costs and profitability” as their most important goal. Other top priori-
ties include setting budgets and measuring performance. These findings indicate that firms
use their internal accounting system both for decision making (managing costs and profit-
ability) and for controlling behavior (setting budgets and measuring performance).1

1
S. White, “How CFOs Can Support the Transformation to a Digital Business Model,” Financial
­Management, November 4, 2015, https://www.fm-magazine.com/news/2015/nov/how-cfos-can-support-
digital-business-model-201513323.html.
4 Chapter 1

The firm’s accounting system provides much of the fabric that helps hold the orga-
nization together. It contains knowledge for decision making, and it provides information
for evaluating and motivating the behavior of individuals within the firm. Being such an
integral part of the organization, the accounting system cannot be studied in isolation from
the other mechanisms used for decision making or for aligning incentives. A firm’s inter-
nal accounting system should be examined from a broad perspective, as part of the larger
organization design question facing managers.
This book uses an economic perspective to study how accounting can motivate and
control behavior in organizations. Besides economics, a variety of other paradigms also are
used to investigate organizations: scientific management (Taylor), the bureaucratic school
(Weber), the human relations approach (Mayo), human resource theory (Maslow, Rickert,
Argyris), the decision-making school (Simon), and the political science school (Selznick).
Behavior is a complex topic. No single theory or approach is likely to capture all the ele-
ments. However, understanding managerial accounting requires addressing the behavioral
and organizational issues. Economics offers one useful and widely adopted framework.

B. Design and Use of Cost Systems

Managers make decisions and monitor subordinates who make decisions. Both manag-
ers and accountants must acquire sufficient familiarity with cost systems to perform their
jobs. Accountants (often called controllers) are charged with designing, improving, and
operating the firm’s accounting system—an integral part of both the decision-making and
performance evaluation systems. Both managers and accountants must understand the
strengths and weaknesses of current accounting systems. Internal accounting systems,
like all s­ ystems within the firm, are constantly being refined and modified. Accountants’
responsibilities include making these changes.
Internal accounting systems:
1. Provide information to assess the profitability of products or services and to
­optimally price and market these products or services.
2. Provide information to detect production inefficiencies to ensure that the
­proposed products and volumes are produced at minimum cost.
3. When combined with the performance evaluation and reward systems, create
incentives for managers to maximize firm value.
4. Support the financial accounting and tax accounting reporting functions.
5. Contribute more to firm value than it costs.
Figure 1–1 portrays the functions of the accounting system. In it, the accounting
system supports both external and internal reporting systems. Examine the top half of
Figure 1–1. The accounting procedures chosen for external reports to shareholders and
taxing authorities are dictated in part by regulators. In the United States, the Securities
and Exchange Commission (SEC) and the Financial Accounting Standards Board (FASB)
regulate the financial statements issued to shareholders. The Internal Revenue Service
(IRS) administers the a­ ccounting procedures used in calculating corporate income taxes. If
the firm is involved in international trade, foreign tax authorities prescribe the accounting
rules applied in c­ alculating foreign taxes. Regulatory agencies constrain public utilities’
and financial institutions’ ­accounting procedures.
Management compensation plans and debt contracts often rely on external reports.
Senior managers’ bonuses are often based on accounting net income. Likewise, if the firm
issues long-term bonds, it agrees in the debt covenants not to violate specified
Discovering Diverse Content Through
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Balm, Wild Mint, Hyssop, Clove-july-flowers, Anise, Fennel, or any
other herbs that have an agreeable scent. Having strained off the
liquor from the herbs, add to it a little Brandy, or camphorated
Spirits of Wine.
This is an excellent bath to strengthen the limbs; it removes
pains proceeding from cold, and promotes perspiration.

2. A Cosmetic Bath.
Take two pounds of Barley or Bean-meal, eight pounds of Bran,
and a few handfuls of Borrage Leaves. Boil these ingredients in a
sufficient quantity of spring water. Nothing cleanses and softens the
skin like this bath.

3. An Emollient Bath for the Feet.

Boil, in water, a pound of Bran, with a few Marsh-mallow Roots,
and two or three handfuls of Mallow Leaves.

4. An Aromatic Bath for the Feet.

Take four handfuls of Pennyroyal, Sage, and Rosemary, three
handfuls of Angelica, and four ounces of Juniper Berries; boil these
ingredients in a sufficient quantity of water, and strain off the liquor
for use.

5. An excellent Preservative Balsam against

the Plague.
Scrape fine twelve Scorzonera and Goatsbread Roots; simmer
them over a gentle fire in three quarts of Lisbon or French White
Wine, in a vessel closely covered, to prevent the too great
evaporation of the vinous spirit. When the roots are sufficiently
boiled, strain off the liquor through a linen strainer with a gentle
pressure: then add to it the Juice of twelve Lemons, with Cloves,
Ginger, Cardamom Seeds, and Aloes Wood, grossly powdered, of
each half an ounce; and about one ounce of each of the following
herbs, viz. fresh Leaves of Rue, Elder, Bramble, and Sage; boil all
together over a gentle fire, till one quart is wasted away; strain the
liquor off immediately through a strong linen bag, and keep it in an
earthen or glass vessel close stopped. Drink every morning fasting,
for nine days together, half a pint of this Balsam, by which means
you will be able to resist the malignancy of the Atmosphere, though
you even visit infected persons. The same end may be promoted by
washing the mouth and nostrils with Vinegar; and by holding to the
nose a bit of Camphire, slightly wrapped in muslin; or by frequently
chewing a piece of Gum Myrrh.

6. An excellent Cosmetic for the Face.

Take a pound of levigated Hartshorn, two pounds of Rice Powder,
half a pound of Ceruss, Powder of dried Bones, Frankincense, Gum
Mastic, and Gum Arabic, of each two ounces. Dissolve the whole in a
sufficient quantity of Rose-water, and wash the face with this fluid.

7. A curious Perfume.
Boil, in two quarts of Rose-water, an ounce of Storax, and two
ounces of Gum Benjamin; to which add, tied up in a piece of gauze
or thin muslin, six Cloves bruised, half a drachm of Labdanum, as
much Calamus Aromaticus, and a little Lemon-peel. Cover the vessel
up close, and keep the ingredients boiling a great while: strain off
the liquor without strong pressure, and let it stand till it deposit the
sediment, which keep for use in a box.

8. Perfumed Chaplets and Medals.

Take Marechal Powder, and make it into a paste with Mucilage of
Gum Tragacanth and Arabic, prepared with All-flower-water (the
receipt for which is contained in this book.) The mould into which it
is put must be rubbed with a little Essence of Jassmine, or of any
other sweet-scented herb, to prevent the Paste from sticking. This
Paste in colour resembles Coffee.

9. Receipt to thicken the Hair, and make it

grow on a bald part.
Take Roots of a Maiden Vine, Roots of Hemp, and Cores of soft
Cabbages, of each two handfuls; dry and burn them; afterwards
make a lye with the ashes. The head is to be washed with this lye
three days successively, the part having been previously well rubbed
with Honey.

10. An approved Depilatory, or a Fluid for

taking off the Hair.
Take Polypody of the Oak, cut into very small pieces; put them
into a glass vessel, and pour on them as much Lisbon, or French
White Wine, as will rise about an inch above the ingredients: digest
in balneo Mariæ (or a bath of hot water) for twenty-four hours; then
distil off the liquor by the heat of boiling water, till the whole has
come over the helm. A linen cloth wetted with this fluid, may be
applied to the part on which the hair grows, and kept on it all night;
repeating the application periodically till the hair falls off.
The distilled water of the Leaves and Roots of Celandine, applied
in the same manner, has the like effect.

11. A Powder to prevent Baldness.

Powder your head with powdered Parsley Seed, at night, once in
three or four months, and the hair will never fall off.

12. To quicken the Growth of Hair.

Dip the teeth of your comb every morning in the expressed Juice
of Nettles, and comb the hair the wrong way. This expedient will
surprisingly quicken the growth of the hair.
Some, after having shaved the head, foment it with a decoction
of Wormwood, Southernwood, Sage, Betony, Vervain, Marjoram,
Myrtle, Roses, Dill, Rosemary, or Misletoe.

13. A compound Oil for the same Intention.

Take half a pound of green Southernwood bruised, boil it in a
pint and a half of Sweet Oil, and half a pint of Red Wine; when
sufficiently boiled, remove it from the fire, and strain off the liquor
through a linen bag: repeat this operation three times with fresh
Southernwood. The last time add to the strained liquor two ounces
of Bears-grease.
This oil quickly makes the hair shoot out.

14. A Fluid to make the Hair grow.

Take the tops of Hemp as soon as the plant begins to appear
above ground, and infuse them four and twenty hours in water. Dip
the teeth of the comb in this fluid, and it will certainly quicken the
growth of the hair.

15. A Liniment of the same Kind.

Take six drachms of Labdanum, two ounces of Bears-grease, half
an ounce of Honey, three drachms of powdered Southernwood, a
drachm and a half of Ashes of Calamus Aromaticus Roots, three
drachms of Balsam of Peru, and a little Oil of Sweet Almonds. Mix
into a liniment.

16. To change the Colour of the Hair.

First wash your head with spring-water, then dip your comb in Oil
of Tartar, and comb yourself in the Sun: repeat this operation three
times a day, and at the end of eight days at most the hair will turn
black. If you are desirous of giving the hair a fine scent, moisten it
with Oil of Benjamin.

17. Simple Means of producing the same

Effect.
The Leaves of the Wild Vine change the hairs black, and prevent
their falling off. Burnt Cork; Roots of the Holm-oak, and Caper-tree;
Barks of Willow, Walnut-tree and Pomegranate; Leaves of
Artichoaks, the Mulberry-tree, Fig-tree, Rasberry-bush Shells of
Beans; Gall and Cypress-nuts; Leaves of Myrtle; green Shells of
Walnuts; Ivy-berries, Cockle, and red Beet-seeds, Poppy-flowers,
Alum, and most preparations of Lead. These ingredients may be
boiled in Rain-water, Wine or Vinegar, with the addition of some
cephalic Plant, as Sage, Marjoram, Balm, Betony, Clove-july-flowers,
Laurel, &c. &c.

18. To change the Hair or Beard black.

Take Oil of Costus and Myrtle, of each an ounce and a half; mix
them well in a leaden mortar; adding liquid Pitch, expressed Juice of
Walnut Leaves and Laudanum, of each half an ounce; Gall-nuts,
Black-lead, and Frankincense, of each a drachm; and a sufficient
quantity of Mucilage of Gum Arabic made with a decoction of Gall
Nuts.
Rub the head and chin with this mixture, after they have been
shaved.

19. A Fluid to die the Hair of a flaxen Colour.

Take a quart of Lye prepared from the Ashes of Vine Twigs;
Briony, Celandine Roots, and Turmeric, of each half an ounce;
Saffron and Lily Roots, of each two drachms; Flowers of Mullein,
Yellow Stechas, Broom, and St. John's-wort, of each a drachm; boil
these ingredients together, and strain off the Liquor clear.
 Frequently wash the hair with this fluid, and in a little time it will
change to a beautiful flaxen colour.

20. A perfumed Basket.

Place a layer of perfumed Cotton extremely thin and even on a
piece of Taffety stretched in a frame; strew on it some Violet Powder,
and then some Cypress Powder; cover the whole with another piece
of Taffety: nothing more remains to complete the work, but to quilt
it, and cut it of the size of the basket, trimming the edges with
ribband.

21. Natural Cosmetics.

The Juice that issues from the Birch-Tree, when wounded with an
auger in spring, is detersive and excellent to clear the complexion:
the same virtue is attributed to its distilled water. Some people
recommend Strawberry-water; others the decoction of Orpiment,
and some Frog-spawn-water.

22. A remedy for Corns on the Feet.

Roast a Clove of Garlic, or an Onion, on a live coal or in hot
ashes; apply it to the corn, and fasten it on with a piece of cloth.
This softens the corn to such a degree, as to loosen and wholly
remove it in two or three days. Foment the corn every other night in
warm water, after which renew the application.
The same intention will be yet more effectually answered by
applying to the corn a bit of the plaster of Diachylon with the Gums,
spread on a small piece of linen; removing it occasionally to foment
the corn with warm water, and pare off the softened part with a
penknife.

23. A Coral Stick for the Teeth.

 Make a stiff Paste with Tooth Powder and a sufficient quantity of
Mucilage of Gum Tragacanth: form with this Paste little cylindrical
Rollers, the thickness of a large goose quill, and about three inches
in length. Dry them in the shade. The method of using this stick is to
rub it against the teeth, which become cleaner in proportion as it
wastes.

24. A receipt to clean the Teeth and Gums, and

make the Flesh grow close to the Root of the
Enamel.
Take an ounce of Myrrh in fine powder, two spoonfuls of the best
white Honey, and a little green Sage in fine powder; mix them well
together, and rub the teeth and gums with a little of this Balsam
every night and morning.

25. Ditto, to strengthen the Gums and fasten

loose Teeth.
Dissolve an ounce of Myrrh as much as possible in half a pint of
Red Wine and the same quantity of Oil of Almonds: Wash the mouth
with this fluid every morning.
This is also an excellent remedy against worms in the teeth.

26. Another.
Dissolve a drachm of Cachoe (an Indian perfume) in a quart of
Red Wine, and use it for washing the mouth.

27. Or rather.
Bruise Tobacco Roots in a mortar, and rub the teeth and gums
with a linen cloth dipped in the Juice. You may also put some
Tobacco bruised between the fingers into the hollow of the tooth. Or
take the green Leaves of a Plum-tree, or of Rosemary, and boil them
in Lees of Wine or Vinegar; gargle the mouth with the Wine as hot
as you can bear it, and repeat it frequently.

28. For rotten Teeth.

Make a balsam with a sufficient quantity of Honey, two scruples
of Myrrh in fine powder, a scruple of Gum Juniper, and ten grains of
Roch Alum. Frequently apply this mixture to the decayed tooth.

29. A liquid Remedy for decayed Teeth.

Take a pint of the Juice of the Wild Gourd, a quarter of a pound
of Mulberry Bark, and Pellitory of Spain, each three ounces; Roch
Alum, Sal Gem, and Borax, of each half an ounce. Put these
ingredients into a glass vessel, and distill in a sand heat to dryness;
take of this liquor and Brandy, each an equal part, and wash the
mouth with them warm. This mixture removes all putridity, and
cleanses away dead flesh.

30. A Powder to clean the Teeth.

Take Dragon's Blood and Cinnamon, of each one ounce and a
half, Burnt Alum, or Cream of Tartar, one ounce; beat all together
into a very fine powder, and rub a little on the teeth every other day.

31. A Remedy for sore Gums and loose Teeth.

Boil Oak Leaves in spring-water, and add to the decoction a few
drops of Spirit of Sulphur. Gargle the mouth with a little of this liquor
every morning while necessary.

32. An approved Receipt against that

troublesome Complaint, called the Teeth set
on Edge.
 Purslain, Sorrel, Sweet or Bitter Almonds, Walnuts, or burnt
Bread, chewed, will certainly remove this disagreeable sensation.

33. A Liquid for cleansing the Teeth.

Take Lemon Juice, two ounces, Burnt Alum and Salt, of each six
grains; boil them together about a minute in a glazed pipkin, and
then strain through a linen cloth. The method of application is to
wrap a bit of clean rag round the end of a stick, dipping it in the
Liquid, and rub it gently against the teeth. You must be careful not
to have too much of the Liquid on the rag, for fear it should
excoriate the gums or inside of the mouth. This application ought
not to be used above once every two or three months.

34. A sure Preservative from the Tooth Ache,

and Defluxions on the Gums or Teeth.
After having washed your mouth with water, as cleanliness and
indeed health requires, you should every morning rince the mouth
with a tea spoonful of Lavender-Water mixed with an equal quantity
of warm or cold water, whichever you like best, to diminish its
activity. This simple and innocent remedy is a certain preservative,
the success of which has been confirmed by long experience.

35. A Method to make the Teeth beautifully

white.
Take Gum Tragacanth, one ounce; Pumice-stone, two drachms;
Gum Arabic, half an ounce; and Crystals of Tartar, finely powdered,
one ounce; dissolve the Gums in Rose-water, and adding to it the
powder, form the whole into little sticks, which are to be dried slowly
in the shade, and afterwards kept for use.

36. Or,
 Take dried Leaves of Hyssop, Wild Thyme, and Mint, of each half
an ounce; Roch Alum, prepared Hartshorn, and Salt, of each a
drachm; calcine these ingredients together in a pot placed on
burning coals; when sufficiently calcined, add of Pepper and Mastic,
each half a drachm, and of Myrrh a scruple; reduce the whole into a
fine powder, and make them into a proper consistence with Storax
dissolved in Rose-water. Rub the teeth with a small bit of this
Mixture every morning, and afterwards wash the mouth with warm
Wine.

37. Or,
Dip a piece of clean rag in Vinegar of Squills, and rub the teeth
and gums with it. This not only whitens, but fastens and strengthens
the roots of the teeth, and corrects an offensive breath.

38. Or,
Take Rose-water, Syrup of Violets, clarified Honey, and Plantain-
water, of each half an ounce; Spirit of Vitriol one ounce; mix them
together. Rub the teeth with a linen rag moistened in this Liquor, and
then rince the mouth with equal parts of Rose and Plantain-water.

39. Or,
Rub them well with Nettle or Tobacco Ashes, or rather with Vine
Ashes mixed with a little Honey.

40. A Powder to cleanse the Teeth.

Take prepared Coral and Dragons-blood, of each an ounce;
Cinnamon and Cloves, of each six drachms; Cuttle-bone, and
calcined Egg-shells, of each half an ounce; Sea Salt decrepitated, a
drachm, all in fine powder: mix them in a marble mortar.
 41. The following was communicated by Mr.
Rae, Surgeon Dentist, in the Adelphi, London.
Take of Cuttlefish-bone, and the finest prepared Chalk, each half
an ounce; Peruvian Bark, and Florentine Iris Root, each two
drachms: reduce the whole into a fine Powder, and mix them. This
may be coloured with a little Rose Pink, and scented with a few
drops of Oil of Cinnamon.

42. Or,
Take Pumice-stone prepared, Sealed Earth, and Red Coral
prepared, of each an ounce; Dragons-blood, half an ounce; Cream
of Tartar, an ounce and a half; Cinnamon, a quarter of an ounce;
and Cloves, a scruple: beat the whole together into a Powder.
This Powder serves to cleanse, whiten, and preserve the Teeth;
and prevents the accidents that arise from the collection of Tartar or
any other foulness about them.

43. An efficacious Tooth-Powder.

Take Myrrh, Roch Allum, Dragon's Blood, and Cream of Tartar, of
each half an ounce; Musk, two grains; and make them into a very
fine powder. This, though simple, is an efficacious dentifrice; but
nothing of this kind should be applied too frequently to the teeth for
fear of hurting the enamel.

44. A Powder to cleanse the Teeth.

Take Pumice-Stone and Cuttle-fish Bone, of each half an ounce;
Tartar vitriolated, and Mastich, of each a drachm; Oil of Rhodium
four drops: mix all into a fine powder.
 45. A Tincture to strengthen the Gums and
prevent the Scurvy.
Take an ounce of Peruvian Bark grossly powdered, infuse it a
fortnight or longer in half a pint of Brandy. Gargle the mouth every
night or morning, with a tea spoonful of this Tincture diluted with an
equal quantity of Rose-water.

46. Manner of preparing the Roots for cleaning

the Teeth, according to Mr. Baumè.
The roots that are used to clean the teeth are formed at both
ends like little brushes; and in all probability were substituted in the
room of Tooth-brushes, on account of their being softer to the gums
and more convenient. They are used in the following manner; one of
the ends is moistened with a little water, dipped into the Tooth-
Powder, and then rubbed against the teeth till they look white.
Fibrous and woody Roots are best formed into little brushes, and on
this account deserve a preference to others. The Roots are deprived
of their juicy parts by boiling them several times in a large quantity
of fresh Water. When Lucern Roots are used, those of two years
growth are chosen, about the thickness of one's little finger; such as
are thicker, unsound or worm-eaten, being rejected. They are cut
into pieces about six inches long, and, as we have just observed, are
boiled in water till all the juicy parts are extracted. Being then taken
out, they are left to drain; after which each end of the roots is slit
with a penknife into the form of a little brush, and they are slowly
dried to prevent their splitting. In the same manner are prepared
Liquorice Roots. Marsh-mallow Roots are prepared in an easier way;
but, on account of the mucilage they contain, they become very
brittle when dry. Such as are large and very even are made choice
of, and rasped with a knife to remove the outer bark. They are dyed
red by infusing them in the same dye as is used to colour spunges.
When the Roots have remained twenty-four hours in the dye, they
are taken out, slowly dried, and varnished with two or three coats of
a strong Mucilage of Gum Tragacanth, each being suffered to dry
before another is laid on. The whole is afterwards repeatedly
anointed with Friars Balsam, in order to form a varnish less
susceptible of moisture.
Lucern and Liquorice Roots are dyed and varnished in the same
manner: those of Marsh-mallows, from the loss of their Mucilage,
considerably diminish in thickness during the time they stand in
infusion.

47. Manner of preparing Sponges for the Teeth

For this purpose very thin sponges are made choice of, which are
to be washed in several waters; squeezing them with the hands, to
loosen and force away the little shells that adhere to their internal
surface. Being afterwards dried, they are neatly cut into the shape of
balls about the size of small eggs; and when they have undergone
this preparation, they are dyed in the following manner.
Take Brazil Wood rasped, four ounces; Cochineal bruised, three
drachms; Roch Alum, half an ounce; Water, four pints: put them into
a proper vessel, and boil till one half of the Liquor is consumed.
Then strain the decoction through a piece of linen, and pour it hot
upon the sponges, which are to be left in infusion twelve hours; at
the expiration of which time, they are to be repeatedly washed in
fresh water, as long as any colour proceeds from them. Being dried,
they are afterwards dipped in Spirit of Wine, aromatized with
Essential Oil of Cinnamon, Cloves, Lavender, &c. The sponges are
then fit for use, and when dried by squeezing, are kept in a wide-
mouthed glass-bottle well corked.

48. Rules for the Preservation of the Teeth and

Gums.
The teeth are bones thinly covered with a fine enamel, which is
more or less strong in different persons. When this enamel is
wasted, either by a scorbutic humour or any external cause, the
tooth cannot long remain sound, and must therefore be cleaned, but
with great caution. For this purpose the best instrument is a small
piece of wood, like a butcher's skewer, rendered soft at the end. It is
generally to be used alone; only once in a fortnight dip it into a few
grains of gunpowder, which has previously been bruised. This will
remove every spot and blemish, and give your Teeth an
inconceivable whiteness. It is almost needless to say, that the mouth
must be well washed after this operation; for besides the necessity
of so doing, the salt-petre, &c. used in the composition of
Gunpowder, would, if it remained, prove injurious to the gums, &c.
but has not, nor can have, any bad effect in so short a time.
It is necessary to observe, that very near the gums of people
whose teeth are otherwise good, there is apt to grow a crust, both
within and without, which, if neglected, separates the gums from the
fangs of the teeth; and the latter being by this means left bare, are
frequently destroyed. This crust must therefore be carefully scraped
off.

49. For stopping the Decay of Teeth.

Take of Bole Armenian the quantity of a large nutmeg, a like
quantity of Roch Alum, two penny-worth of Cochineal bruised, and a
small handful of the Chips of Lignum Vitæ; simmer them with four
ounces of Honey in a new pipkin, for a little time, well stirring them
all the while, till the ingredients are mixed. In using it, take a large
skewer, on the end of which is tied a piece of linen rag; dip the rag
in the medicine, and rub the teeth and gums with it. The longer you
abstain from spitting, after the use of the remedy, the better. Wash
the mouth well at least once every day, particularly after meals, first
rubbing the teeth with salt upon the end of your finger. Teeth much
decayed, or useless, should be drawn, if the operation can be
performed with safety.
 The reader will find several other receipts for the Teeth, under
the article of Waters.
 WATERS.
50. The Celestial Water.
Take the best Cinnamon, Nutmegs, Ginger, Zedoary, Galangals,
and White-Pepper, of each an ounce; six Lemon-peels, pared thin;
two handfuls of Damascene Grapes; as much Jujebs; a handful of
Pith of Dwarf-Elder; four handfuls of Juniper-berries perfectly ripe;
Fennel-Seeds, Flowers of Sweet Basil, St. John's-wort, Rosemary,
Marjoram, Pennyroyal, Stechas, Musk Roses, Rue, Scabious,
Centaury, Fumitory, and Agrimony, of each a handful; Spikenard,
Aloes-Wood, Grains of Paradise, Calamus Aromaticus, Mace, Gum
Olibanum, and Yellow Sanders, of each two ounces; Hepatic Aloes,
fine Amber and Rhubarb, of each two drachms. All these drugs being
procured good in their kind, beat in a mortar those that ought to be
pulverized, and put the whole, thoroughly mixed together, into a
large strong glass alembic; pouring as much genuine brandy upon
them as will rise at least three fingers breadth above the ingredients.
Then having well closed the mouth of the alembic, bury the vessel
fifteen days in warm horse-dung, and afterwards distil the Tincture
in balneo Mariæ, the water almost boiling hot. When you perceive
the water in the receiver change its colour, instantly stop the
process, and separate the phlegm from the spirit, by another
distillation conducted in the same manner. The liquor thus obtained
is the genuine Celestial Water. Note, when you perceive this second
water begin to lose its transparency, and incline to a reddish colour,
put it by in a strong glass bottle closely stopped, and dissolve in the
residue half a pound of the best Treacle, with as much Venice
Turpentine and fresh Oil of Almonds. Place the alembic in a sand
heat, and urge the fire to the first degree, to have the genuine
Balsamic Oil, which ought to be of the consistence of clarified Honey.
 If a person rubs himself in the morning with this water on the
forehead, eyelids, back of the head, and nape of the neck, it renders
him quick and easy of conception, strengthens the memory, enlivens
the spirits, and greatly comforts the sight. By putting a few drops
with a bit of cotton up the nostrils, it becomes a sovereign cephalic,
and cleanses the brain of all superfluous cold and catarrhal humours.
If a table spoonful is drank every third day, it tends to preserve the
body in vigour. It is an excellent remedy against asthmatic
complaints, and corrects an offensive breath.

51. A Receipt to make the genuine Hungary-

Water.
Put into an alembic a pound and a half of fresh pickt Rosemary
Flowers; Pennyroyal and Marjoram Flowers, of each half a pound;
three quarts of good Coniac Brandy; having close stopped the mouth
of the alembic to prevent the Spirit from evaporating, bury it twenty-
eight hours in horse-dung to digest, and then distil off the Spirit in a
water-bath.
A drachm of Hungary-Water diluted with Spring-Water, may be
taken once or twice a week in the morning fasting. It is also used by
way of embrocation to bathe the face and limbs, or any part affected
with pains, or debility. This remedy recruits the strength, dispells
gloominess and strengthens the sight. It must always be used cold,
whether taken inwardly as a medicine, or applied externally.

52. Another Receipt to make Hungary-Water.

Fill a glass or stone cucurbit half full of fresh gathered Rosemary-
tops picked in their prime; pour on them as much Spirit of Wine as
will thoroughly soak them. Put the vessel in a water-bath, and
having closely luted on the head and receiver, leave it to digest on a
gentle fire for three days; at the expiration of which period unlute
the vessel, and pour back into the cucurbit whatever liquor you find
in the receiver. Then lute your cucurbit again, and encrease the fire
so as to cause the Spirit to rise fast over the helm. When about two
thirds of the liquor are drawn off, remove the fire, and let the vessel
stand to cool; you will find in the receiver an excellent Hungary-
Water, which is to be kept in a glass bottle closely stopped. Hungary-
water must be drawn off with a brisk fire, or the Spirit of Wine will
come over the helm, very little impregnated with the essence of
Rosemary.

53. Directions for making Lavender-Water.

Fill a glass or earthen body two thirds full of Lavender Flowers
and then fill up the vessel with Brandy or Melasses Spirits. Let the
Flowers stand in infusion eight days, or less if straitened for time;
then distil off the Spirit, in a water-bath with a brisk fire, at first in
large drops or even a small stream, that the Essential Oil of the
Flowers may rise with the Spirit. But as this cannot be done without
the phlegm coming over the helm at the same time, the Spirit must
be rectified. The first distillation being finished, unlute the still, throw
away what remains in the body, and, fill it with fresh Flowers of
Lavender, in the proportion of two pounds of Lavender Flowers to
one pint of Spirit; pour the Spirit already distilled according to the
foregoing directions, on the Lavender Flowers, and distil a second
time in a vapour-bath.

54. Another Method.

Take fresh or dried Lavender Flowers, sprinkle them with White
Wine, Brandy, Melasses Spirit, or Rose-water; let them stand in
infusion for some days, and then distil off the Spirit. The distilled
water will be more odoriferous, if the Flowers are dried in the sun in
a glass bottle close stopped, and White Wine afterwards poured
upon them.
If you would have speedily, without the trouble of distillation, a
water impregnated with the flavour of Lavender, put two or three
drops of Oil of Spike, and a lump of Sugar, into a pint of clear Water,
or Spirit of Wine, and shake them well together in a glass phial, with
a narrow neck. This Water, though not distilled, is very fragrant.

55. To make Rose-Water.

To make an excellent Rose-water, let the Flowers be gathered
two or three hours after sun-rising in very fine weather; beat them
in a marble mortar into a paste, and leave them in the mortar
soaking in their juice, for five or six hours; then put the mass into a
coarse canvas bag, and press out the Juice; to every quart of which
add a pound of fresh Damask Roses, and let them stand in infusion
for twenty-four hours. Then put the whole into a glass alembic, lute
on a head and receiver, and place it on a sand heat. Distil at first
with a gentle fire, which is to be encreased gradually till the drops
follow each other as quick as possible; draw off the water as long as
it continues to run clear, then put out the fire, and let the alembic
stand till cold. The distilled water at first will have very little
fragrancy, but after being exposed to the heat of the sun about eight
days, in a bottle lightly stopped with a bit of paper, it acquires an
admirable scent.

56. Or,
Infuse in ten or twenty pints of Juice of Damask Roses,
expressed in the manner above described, a proportionable quantity
of Damask Rose Leaves gathered with the usual precautions. After
standing in infusion twenty-four hours, pour the whole into a short-
necked alembic, distil in a sand heat, and draw off as much as
possible, taking care not to leave the residuum quite dry, for fear the
distilled water should have an empyreumatic or still-burnt flavour.
After emptying the alembic, pour the distilled water a second time
into it, and add a good quantity of fresh picked Damask Roses. Lute
it well, placing it again in a sand heat, and repeat the distillation. But
content yourself this time with a little more than half the water you
put back into the alembic. To impress on Rose-water the utmost
degree of fragrancy of which it is susceptible, it is necessary to
expose it to the genial warmth of the sun.
Rose-water is an excellent lotion for the eyes, if used every
morning, and makes a part in all collyriums prescribed for
inflammations of these parts; it is also proper in many other
complaints.

57. To make Orange-Flower Water.

Having gathered (two hours before sun-rise, in fine weather) a
quantity of Orange-Flowers, pluck them leaf by leaf, and throw away
the stalks and stems: fill a tin cucurbit two thirds full of these picked
Flowers; lute on a low bolt-head, not above two inches higher than
the cucurbit; place it in balneo Mariæ, or a water-bath, and distill
with a strong fire. You run no risk from pressing forward the
distillation with violence, the water-bath effectually preventing the
Flowers from being burnt. In this method you pay no regard to the
quantity, but the quality of the water drawn off. If nine pounds of
Orange Flowers were put into the still, be satisfied with three or four
quarts of fragrant water; however, you may continue your
distillation, and save even the last droppings of the still, which have
some small fragrancy. During the operation, be careful to change the
water in the refrigeratory vessel as often as it becomes hot. Its
being kept cool prevents the distilled water from having an
empyreumatic or burnt smell, and keeps the quintessence of the
Flowers more intimately united with its phlegm.

58. Another Method.

Take four pounds of unpicked Orange Flowers, bruise them in a
marble mortar, and pour on them nine quarts of clear Water. Distil in
a cold still, and draw off five or six quarts, which will be exquisitely
fragrant. If you are desirous of having it still higher flavoured, draw
off at first full seven quarts, unlute the still and throw away the
residuum; empty back the water already distilled, and add to it two
pounds of fresh Orange Flowers bruised. Again luting the still, repeat
the distillation, and draw of five or six quarts. Then stop, being
careful not to draw off too much water, lest the Flowers should
become dry and burn too.
The use of Orange-Flower Water is very extensive. It is high in
esteem for its aromatic perfume; and is used with success for
hysteric complaints.
Waters from all kinds of Flowers are made in the same manner
as Orange-Flower and Rose-water; but waters from dried odoriferous
plants, such as Thyme, Hyssop, Marjoram and Wormwood, are made
as follows.
Fill two thirds of a large stone jar with the tops of the plant you
propose to distil; boil, in a sufficient quantity of water, some twigs or
tops of the same plant; and when one half of the water has
evaporated, pour the remainder into a jar over the flowers, and let
them stand to infuse three or four days; then distil them in a
common or cold still. Care, however, must be taken not to distil to
dryness, lest you risque the bottom of the vessel; to prevent which
accident, the best way is never to draw off more than two thirds of
the liquor put into the still. If you be desirous that the distilled water
should acquire a higher flavour, after the first distillation unlute the
still, throw out what remains at the bottom, and fill it half full of
fresh tops of the plant, pouring on them the water already distilled;
repeat the distillation, and this second time the water drawn off will
be highly odoriferous. If the plant contains a large portion of
Essential Oil, it will not fail to float on the top of the liquor contained
in the receiver, and may be separated by the usual method.

59. Magisterial Balm-Water.

Take half a pound of Cinnamon, six ounces of Cardamon-seeds,
and the same quantity of green Aniseeds; Cloves, four ounces;
Coriander-seeds, eight ounces: beat these spices in a marble mortar,
and putting them afterwards into a stone jar, add the Yellow Rind of
eight Lemons, a pound of Juniper-berries bruised, twelve handfuls of
Balm gathered in its prime, six handfuls of Rosemary-tops, as much
Sage, Hyssop, and Angelica, Sweet Marjoram and Thyme, of each
six handfuls; Wormwood a handful; cut the herbs very small, putting
them into the jar with the spices, and pour on four gallons of Brandy
or Melasses Spirits. When they have stood in infusion eight days,
empty the ingredients and liquor into an alembic of a common
height, and distil in a water-bath. At first draw off ten quarts, which
are to be thrown again into the alembic, continue the same degree
of fire for some time, then gradually lessen it till the aromatic spirit
comes off in quick drops. Continue your distillation in this manner till
you perceived the phlegm rise, which is easily known by the
weakness of the Spirit, and when the process is ended, expose the
aromatic spirit which has been drawn off to the rays of the sun, in a
glass bottle, stopped only with a loose paper cork, to give the fiery
particles an opportunity of evaporating. What remains in the body of
the still is not to be considered as wholly useless. After evaporating
it to dryness, burn the residuum of the plants and aromatics; and
when the whole mass is reduced to ashes, throw them into a vessel
of boiling water, in which let them remain two or three minutes on
the fire. Then remove the vessel, and let the water stand till cold,
when it is to be filtered through blotting paper: The water, which
appears limpid, is to be set on the fire again, and wholly evaporated.
At the bottom of the vessel, which ought to be a new-glazed earthen
pot, will remain a pure white fixed salt, which may be dissolved in
the Magisterial Balm-water.
This water is highly esteemed, and has even acquired a
reputation equal to that of Hungary-water, (the receipt for preparing
which has been already given) and in particular cases is preferable.

60. Compound Balm-Water, commonly called

Eau de Carmes.
Take of the fresh Leaves of Balm, a quarter of a pound; Yellow
Rind of Lemons, two ounces; Nutmegs and Coriander-seeds, of each
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