Susanne Schulz-Falster Catalogue Eighteen - International League ...

With an early History of Book-keeping
118. WAGNER, Andreas. Neue und leicht zu erlernende Englische
Buchhalterei nach welcher es unmöglich ist, dass ein Fehler in den
Büchern länger als einen halben Tag unentdeckt bleiben, und durch
die man jedes noch so grosse Geschäft in einigen Stunden übersehen
kann. Nach dem Englischen des E.T. Jones völlig umgearbeitet, und
für Deutschlands grosse und kleine Kaufleute brauchbar gemacht.
Leipzig, Sommer, 1803. £850
4to, pp. 63, [1], [2], 22, 12 (numbered ll. 6), 8, 4 (ll. 2), title page
foxed, else clean and crisp; contemporary half sheep over marbled
boards, head and tail of spine chipped, with loss of some spine covering;
corners bumped; with contemporary ownership inscription and
purchase price by Carl Fried. Drechsler, 1804.
Second revised edition of Wagner’s German translation and adaptation
of Jones’ English system of book-keeping, for the use of business, which was
first published in 1796. Jones had claimed that his system gave more
information, required less labour, and could be balanced ‘without the
least inconvenience’. This is in fact an adaptation of Jones’ system, and
incorporates a history of the science, regarded by Bywater & Yamey as
‘one of the earliest sustained attempts at reconstructing the origins and
early development of the subject, with comments on more recent German
expositions of the science of bookkeeping.’ (p. 217)
The illustrative set of account books record business transactions for a
six months period, and include Tage-Buch (daybook or memorial), Register,
and Hauptbuch, together with a number of subsidiary books introduced by
Wagner, and explained in detail. Wagner introduces accounts for each type
of good, with quantities, to allow for an instant profit and loss assessment.
He has clearly modified Jones’ system and adapted it to more complex
transactions.
Wagner’s adaptation of Jones’ system of book-keeping was first published
in 1801 and possibly reprinted in 1802; this 1803 edition contains further
additions and corrections.
Historical Accounting Literature p. 32; Herwood, 506; not in Kress and
Goldsmiths’; see Bywater & Yamey pp. 217–220; uncommon, outside of Germany
OCLC lists one copy in Japan.
Promoting Marginal Utility
119. WALRAS, Auguste A. De la Nature de la Richesse, et de
l’origine de la Valeur; par M. Auguste Walras. Paris, Alexandre
Johanneau, 1831. £7,000
8vo, pp. [iv], xxiv, 334, [1] errata; modern half morocco, marbled
boards, gilt lettering to spine; a very fine copy, lightly washed,
susanne schulz-falster rare books catalogue eighteen
page 29–30 with short repaired tear in blank margin, pages 31–32 and
101–102 with a small tear in outer blank margin.
The very scarce first edition of the principal work of Auguste Walras, father
of Léon, in which can be found the point of departure for Léon’s marginal
utility theory. ‘Auguste Walras was one of the first economists who
perceived that value was not determined by utility. The key to his system
is clearly given in one sentence in his earliest book (i.e. the present work):
‘Mais l’idée de l’échange implique celle de la propriété, et la propriété ellemême
suppose un fait très important et qui jusqu’ici a malheureusement
échappé l’observation des économistes; c’est la limitation de tous les objets
qu’on peut s’approprier et qu’on peut donner ou recevoir en échange.’
He proceeds to explain that value does not come from utility or from cost
of production, but from rareté, or as we should now say, marginal utility
... But it is not quite certain that he completely appreciated exactly what
this rareté or marginal utility is. His more precise description of it is not
very satisfactory. ‘La rareté n’est et ne peut être autre chose que le rapport
qui existe entre la somme des biens limités et la somme des besoins qui en
réclament la jouissance.’ That is to say, in mathematical language, he regards
final utility as a ratio rather than as a differential coefficient. On the other
hand, there are many passages in his writings in which he appears to be on
the point of enunciating in precise language the more correct views that are
now associated with the name of his son Léon Walras and Jevons ...
It is difficult to form an estimate of the importance of his work, but it
is probable that political economy would have got on the right lines at an
earlier stage than it did if economists had been properly conversant with
his works ... His writings are unfortunately very rare ... but a perusal of his
earliest book is quite sufficient to show that he was a man of great originality
of thought, and that he expresses his views in a clear style.’ (Palgrave III,
pp. 652–653).
Kress C.2997; Goldsmiths’ 26693; Einaudi 5960.
120. WATELET, Claude-Henri L’Art de Peindre. Poëme avec
des Réflexions sur ses différentes Parties de la Peinture. Paris,
H.L. Guerin & L. F. Delatour, 1760. £650
8vo, engraved frontispiece, pp. xxiv, 152, with five engraved vignettes
showing putti reading, drawing, etc., eight portrait medallions, seven
culs-de-lampe, and two full-page plates, by Watelet after Jean-Baptiste-
Marie Pierre, and three culs-de-lampe by Marguerite Lecomte; finely
bound in contemporary full red morocco, gilt dentelles, gilt decoration
to sides, spine gilt in compartments, gilt-lettered spine label; extremities
a little rubbed, a good copy.
First edition, illustrated with finely engraved vignettes of Watelet’s
didactic poem on art. In four chants he covers design, colour, picturesque
invention and poetic invention. This is followed by observations in prose
on proportions, ensemble, balance, movement of the figures, beauty, grace,