As it very frequently happens that an observation may not be obtained for the latitude, at the precise instant of noon, it becomes a most desirable object to supply that loss by every possible means. The method which I am about to detail, I have long practised, and from the experience of many hundred trials, I can recommend it, as combining much simplicity with the greatest accuracy; since one day's observations may be equal to those derived from the chances of three weeks of the ordinary course of weather in our climate. This method consists in merely reducing to noon these observations, the same as if made when the sun's centre was on the meridian, by the means of a very simple calculation, which I shall detail, and illustrate with the observations for two days, in order to shew the accuracy of the results thus obtained. Having previously ascertained the time of noon, either by equal altitudes, or from simple ones, in the manner I had the honour to detail in a former communication to the Society, “On the Mode of determining Time with the Sextant” I begin nearly 10′ from noon to observe the sun's altitude, from an artificial horizon of oil, or quicksilver, and continue making as many observations as I can accomplish until the sun has nearly the same altitude as when I began, which will be the case about as long past noon, during which an expert observer will easily take 20 altitudes, which, in most cases, will be sufficient to enable him to retain all those that appear to be consistent, and to reject those that differ much from the mean.