In fact, the old subdivision of grammar, inherited from the grammarians of Rome and Alexandria, must be given up and a new one put in its place. What grammar really deals with are all those contrivances whereby the relations of words and sentences are pointed out. Sometimes it is position, sometimes phonetic symbolization, sometimes composition, sometimes flexion, sometimes the use of auxiliaries, which enables the speaker to combine his words in such a way that they shall be intelligible to another. Grammar may accordingly be divided into the three departments of composition or "word-building," syntax and accidence, by which is meant an exposition of the means adopted by language for expressing the relations of grammar when recourse is not had to composition or simple position.

A systematized exposition of grammar may be intended for the purely practical purpose of teaching the mechanism of a foreign language. In this case all that is necessary is a correct and complete statement of the facts. But a correct and complete statement of the facts is by no means so easy a matter as might appear at first sight. The facts will be distorted by a false theory in regard to them, while they will certainly not be presented in a complete form if the grammarian is ignorant of the true theory they presuppose. The Semitic verb, for example, remains unintelligible so long as the explanation of its forms is sought in the conjugation of the Aryan verb, since it has no tenses in the Aryan sense of the word, but denotes relation and not time.

Encyclopaedia Britannica, 11th Edition, Volume 12, Slice 3 — Part 202

A good practical grammar of a language, therefore, should be based on a correct appreciation of the facts which it expounds, and a correct appreciation of the facts is only possible where they are examined and co-ordinated in accordance with the scientific method. A practical grammar ought, wherever it is possible, to be preceded by a scientific grammar.

Encyclopaedia Britannica, 11th Edition, Volume 12, Slice 3 — Part 202

Comparison is the instrument with which science works, and a scientific grammar, accordingly, is one in which the comparative method has been applied to the relations of speech. If we would understand the origin and real nature of grammatical forms, and of the relations which they represent, we must compare them with similar forms in kindred dialects and languages, as well as with the forms under which they appeared themselves at an earlier period of their history. We shall thus have a comparative grammar and an historical grammar, the latter being devoted to tracing the history of grammatical forms and usages in the same language. Of course, an historical grammar is only possible where a succession of written records exists; where a language possesses no older literature we must be content with a comparative grammar only, and look to cognate idioms to throw light upon its grammatical peculiarities. In this case we have frequently to leave whole forms unexplained, or at most conjecturally interpreted, since the machinery by means of which the relations of grammar are symbolized is often changed so completely during the growth of a language as to cause its earlier shape and character to be unrecognizable. Moreover, our area of comparison must be as wide as possible; where we have but two or three languages to compare, we are in danger of building up conclusions on insufficient evidence. The grammatical errors of the classical philologists of the 18th century were in great measure due to the fact that their area of comparison was confined to Latin and Greek.

Encyclopaedia Britannica, 11th Edition, Volume 12, Slice 3 — Part 202