George Nichols Packer, Our Calendar
“ As the day and the civil year always commence at the same instance, so they must end at the same instance; and as the solar year always ends with a fraction, not only of a day, but of an hour, a minute and even a second; so there is no rule of intercalation by which the solar and the civil year can be made to coincide exactly. But the discrepancy is only a few hours in a hundred years, and that is so corrected by the Gregorian rule of intercalation that it would amount to a little more than a day in 4,000 years ”
