In comparing the magnifying powers of two telescopes, or of the same telescope, when different magnifying powers are employed, I generally use the following simple method. The telescopes are placed at 8 or 10 feet distant from a window, with their eye-ends parallel to each other, or at the same distance from the window. Looking at a distant object, I fix upon a portion of it whose magnified image will appear to fill exactly two or three panes of the window. Then putting on a different power, or looking through another telescope, I observe the same object, and mark exactly the extent of its image on the window-panes, and compare the extent of the one image with the other. Suppose for example, that the one telescope has been previously found to magnify 90 times, and that the image of the object fixed upon exactly fills three panes of the window, and that with the other power or the other telescope, the image fills exactly two panes, then the magnifying power is equal to two thirds of the former, or 60 times; and were it to fill only one pane, the power would be about 30 times. A more correct method is to place at one side of the window, a narrow board, two or three feet long, divided into 15 or 20 equal parts, and observe how many of these parts appear to be covered by the respective images, of the different telescopes. Suppose, in the one case, 10 divisions to be covered by the image, in a telescope magnifying 90 times, and that the image of the same object in another telescope, measures 6 divisions, then its power is found by the following proportion, 10 : 90 : 6 : 54 : that is, this telescope magnifies 54 times.