At the Reformation the epacts were given by the line D. The year 1600 was a leap year; the intercalation accordingly took place as usual, and there was no interruption in the order of the epacts; the line D was employed till 1700. In that year the omission of the intercalary day rendered it necessary to diminish the epacts by unity, or to pass to the line C. In 1800 the solar equation again occurred, in consequence of which it was necessary to descend one line to have the epacts diminished by unity; but in this year the lunar equation also occurred, the anticipation of the new moons having amounted to a day; the new moons accordingly happened a day earlier, which rendered it necessary to take the epacts in the next higher line. There was, consequently, no alteration; the two equations destroyed each other. The line of epacts belonging to the present century is therefore C. In 1900 the solar equation occurs, after which the line is B. The year 2000 is a leap year, and there is no alteration. In 2100 the equations again occur together and destroy each other, so that the line B will serve three centuries, from 1900 to 2200. From that year to 2300 the line will be A. In this manner the line of epacts belonging to any given century is easily found, and the method of proceeding is obvious.

When the solar equation occurs alone, the line of epacts is changed to the next lower in the table; when the lunar equation occurs alone, the line is changed to the next higher; when both equations occur together, no change takes place. In order that it may be perceived at once to what centuries the different lines of epacts respectively belong, they have been placed in a column on the left hand side of the table on next page.

The use of the epacts is to show the days of the new moons, and consequently the moon's age on any day of the year. For this purpose they are placed in the calendar (Table IV.) along with the days of the month and dominical letters, in a retrograde order, so that the asterisk stands beside the 1st of January, 29 beside the 2nd, 28 beside the 3rd and so on to 1, which corresponds to the 30th. After this comes the asterisk, which corresponds to the 31st of January, then 29, which belongs to the 1st of February, and so on to the end of the year. The reason of this distribution is evident. If the last lunation of any year ends, for example, on the 2nd of December, the new moon falls on the 3rd; and the moon's age on the 31st, or at the end of the year, is twenty-nine days. The epact of the following year is therefore twenty-nine. Now that lunation having commenced on the 3rd of December, and consisting of thirty days, will end on the 1st of January. The 2nd of January is therefore the day of the new moon, which is indicated by the epact twenty-nine. In like manner, if the new moon fell on the 4th of December, the epact of the following year would be twenty-eight, which, to indicate the day of next new moon, must correspond to the 3rd of January.

When the epact of the year is known, the days on which the new moons occur throughout the whole year are shown by Table IV., which is called the Gregorian Calendar of Epacts. For example, the golden number of the year 1832 is ((1832 + 1) / 19) = 9, and the epact, as found in Table III., is twenty-eight. This epact occurs at the 3rd of January, the 2nd of February, the 3rd of March, the 2nd of April, the 1st of May, etc., and these days are consequently the days of the ecclesiastical new moons in 1832. The astronomical new moons generally take place one or two days, sometimes even three days, earlier than those of the calendar.

There are some artifices employed in the construction of this table, to which it is necessary to pay attention. The thirty epacts correspond to the thirty days of a full lunar month; but the lunar months consist of twenty-nine and thirty days alternately, therefore in six months of the year the thirty epacts must correspond only to twenty-nine days. For this reason the epacts twenty-five and twenty-four are placed together, so as to belong only to one day in the months of February, April, June, August, September and November, and in the same months another 25′, distinguished by an accent, or by being printed in a different character, is placed beside 26, and belongs to the same day. The reason for doubling the 25 was to prevent the new moons from being indicated in the calendar as happening twice on the same day in the course of the lunar cycle, a thing which actually cannot take place. For example, if we observe the line B in Table III., we shall see that it contains both the epacts twenty-four and twenty-five, so that if these correspond to the same day of the month, two new moons would be indicated as happening on that day within nineteen years.

Now the three epacts 24, 25, 26, can never occur in the same line; therefore in those lines in which 24 and 25 occur, the 25 is accented, and placed in the calendar beside 26. When 25 and 26 occur in the same line of epacts, the 25 is not accented, and in the calendar stands beside 24. The lines of epacts in which 24 and 25 both occur, are those which are marked by one of the eight letters b, e, k, n, r, B, E, N, in all of which 25′ stands in a column corresponding to a golden number higher than 11. There are also eight lines in which 25 and 26 occur, namely, c, f, l, p, s, C, F, P. In the other 14 lines, 25 either does not occur at all, or it occurs in a line in which neither 24 nor 26 is found. From this it appears that if the golden number of the year exceeds 11, the epact 25, in six months of the year, must correspond to the same day in the calendar as 26; but if the golden number does not exceed 11, that epact must correspond to the same day as 24. Hence the reason for distinguishing 25 and 25′. In using the calendar, if the epact of the year is 25, and the golden number not above 11, take 25; but if the golden number exceeds 11, take 25′.