If angles be considered positive when reckoned towards the east, it is quite consistent with this usage that they should be considered negative when reckoned towards the west. It is much more convenient to consider all angles as positive in astronomical tables, but for other purposes it may be more convenient to employ negative angles also, especially when, by so doing, you avoid the use of large numbers. In comparatively small countries, like Great Britain for instance, it is more convenient when giving the longitude of a place in the west of England to consider it as being a few degrees west of Greenwich, rather than 350 and some degrees to the east of that meridian. Commander SAMPSON, Delegate of the United States. Mr. President, while I think the question of reckoning longitude is a matter of detail, I think it devolves upon us to decide it one way or the other. Navigators are more interested in the question than mathematicians, and the longitudes must be engraved upon our hydrographic charts. Now, as the learned Delegate of Great Britain, Prof. ADAMS, who has just spoken, has stated, the principle involved is the same, whether we reckon east or west, or reckon continuously in the same direction. It seems to me, however, that when we come to consider the reckoning of longitude in connection with the adoption of a universal day, we should then make a decided choice in favor of counting longitude from zero to 360 degrees. If we adopt the resolution which my friend, the Delegate of the United States, Mr. RUTHERFURD, has offered, it will be in perfect conformity with the habits of the world. For that reason, and it is a very strong reason, I think it might be adopted; but a little consideration will show that if we reckon the longitude from zero to 360 degrees, east to west, then we will change the existing practice of reckoning longitude; but, of course, only in one hemisphere, and that will be eastward of the prime meridian; but, as we shall all remember, to the eastward of the prime meridian we have the main portions of the continents of Asia, Europe, and Africa, and in all the navigable water lying in the other hemisphere the longitude will continue to be reckoned as now. To navigators of the water lying to the eastward of the prime meridian there will be a change in the method of counting longitude both ways, it would be necessary to adopt two different rules for converting local into universal time. Prof. ADAMS, Delegate of Great Britain. Oh! no; by no means.