Selected quad for the lemma: book_n

Word A	Word B	Word C	Word D	Occurrence	Frequency Band	MI	MI Band	Prominent
book_n	call_v	know_v	see_v	1,774	5	3.0076	3	false

Text snippets containing the quad

ID	Title	Author	Corrected Date of Publication (TCP Date of Publication)	STC	Words	Pages
A64859	The compleat comptinghouse, or, The young lad taken from the writing school and fully instructed by way of dialogue in all the mysteries of a merchant from his first understanding of plain arithmetick, to the highest pitch of trade whereby the master is saved much labour and lad is led by the hand to all his work and business : which to youth is accouted troublesome but will here seem pleasant : a work very necessary for all that are concerned in keeping accompts of what quality soever / by John Vernon.	Vernon, John.	1678 (1678)	Wing V249; ESTC R3623	95,284	266

ledger_n 13._o a_o street-book_n 14._o a_o file_n of_o waste-paper_n yo._n methinks_v sir_n here_o be_v many_o book_n and_o i_o have_v often_o hear_v say_v the_o few_o book_n the_o better_a mr._n the_o few_o book_n the_o better_a indeed_o but_o one_o that_o will_v be_v a_o true_a and_o exact_a merchant_n must_v not_o have_v any_o of_o these_o abate_v to_o his_o compting-house_n it_o be_v true_a some_o man_n be_v great_a trader_n and_o keep_v all_o their_o business_n in_o 1_o book_n and_o it_o be_v as_o true_a that_o many_o a_o oyster-woman_n drive_v a_o continual_a trade_n and_o keep_v no_o book_n at_o all_o if_o you_o will_v be_v a_o merchant_n you_o must_v act_v as_o a_o merchant_n and_o real_o i_o can_v see_v how_o any_o of_o they_o can_v well_o be_v abate_v yo._n what_o else_o must_v i_o have_v to_o make_v my_o countinghouse_n complete_a for_o i_o will_v fain_o be_v exact_a in_o that_o matter_n mr._n you_o must_v have_v ruler_n pen_n ink_n paper_n seal_n penknife_n etc._n etc._n and_o such_o odd_a trifle_n not_o worth_a the_o name_n yo._n then_o sir_n if_o you_o please_v i_o will_v willing_o proceed_v and_o desire_v you_o to_o tell_v i_o what_o use_v i_o must_v make_v of_o these_o book_n how_o they_o be_v to_o be_v rule_v and_o to_o explain_v it_o so_o to_o i_o as_o that_o i_o may_v not_o be_v to_o seek_v in_o any_o thing_n or_o if_o my_o master_n shall_v not_o put_v thing_n in_o a_o right_a method_n that_o i_o may_v be_v able_a to_o do_v it_o as_o it_o shall_v be_v for_o my_o master_n have_v much_o business_n and_o not_o at_o leisure_n to_o do_v thing_n with_o that_o exactness_n they_o repuire_v therefore_o i_o desire_v you_o sir_n to_o let_v i_o know_v what_o use_n every_o book_n be_v put_v unto_o and_o to_o begin_v with_o the_o first_o the_o copy-book_n mr._n to_o begin_v with_o the_o copy-book_n you_o be_v to_o have_v a_o large_a book_n in_o folio_n unruled_a and_o herein_o you_o be_v to_o copy_v every_o word_n verbatim_o as_o i_o tell_v you_o page_n 9_o that_o your_o master_n write_v yo._n but_o suppose_v sir_n my_o master_n never_o see_v the_o exact_a way_n of_o a_o merchant_n writing_n letter_n must_v i_o follow_v his_o rule_n pray_v let_v i_o know_v how_o i_o may_v discern_v between_o good_a and_o bad_a and_o whether_o my_o master_n be_v in_o the_o right_n or_o wrong_a way_n mr._n to_o distinguish_v betwixt_o good_a and_o bad_a you_o must_v know_v that_o there_o be_v several_a thing_n to_o be_v observe_v in_o write_v a_o letter_n and_o in_o place_v every_o thing_n in_o its_o proper_a place_n and_o like_o a_o merchant_n 1._o you_o must_v mention_v his_o name_n you_o write_v unto_o 2._o you_o must_v mention_v the_o place_n you_o write_v from_o 3._o you_o must_v mention_v the_o date_n you_o write_v 4._o you_o must_v mention_v the_o title_n you_o put_v on_o he_o you_o write_v unto_o 5._o you_o must_v mention_v when_o you_o write_v last_o to_o he_o or_o when_o you_o receive_v the_o last_o letter_n from_o he_o 6._o you_o must_v answer_v every_o thing_n that_o your_o friend_n desire_v to_o know_v or_o you_o must_v give_v he_o a_o punctual_a account_n of_o every_o thing_n you_o desire_v to_o have_v of_o he_o 7._o then_o must_v you_o conclude_v with_o your_o own_o name_n 8._o and_o at_o the_o bottom_n his_o title_n again_o 9_o the_o price_n of_o the_o exchange_n yo._n this_o sir_n i_o do_v pretty_a well_o comprehend_v but_o yet_o i_o shall_v understand_v it_o far_o better_a if_o you_o will_v let_v i_o see_v a_o example_n before_o i_o of_o a_o letter_n write_v upon_o any_o trade_n account_n wherein_o there_o be_v mention_v make_v of_o somewhat_o receive_v and_o somewhat_o send_v forth_o by_o which_o i_o may_v better_o judge_v then_o now_o in_o this_o description_n you_o have_v make_v i_o and_o i_o will_v glad_o follow_v it_o mr._n that_o i_o will_v do_v and_o here_o observe_v then_o what_o follow_v lond._n 3d._n may_n 1677._o mr._n sam._n shaw_n sir_n you_o of_o 27_o past_a i_o receive_v and_o perceive_v you_o have_v load_v on_o board_n the_o william_n and_o james_n for_o this_o place_n 40_o hogshead_n of_o sugar_n when_o they_o come_v to_o hand_n i_o shall_v do_v for_o you_o as_o for_o myself_o in_o the_o disposal_n thereof_o i_o have_v according_a to_o your_o former_a order_n ship_v aboard_o the_o simon_n your_o 10_o bail_n be_v of_o cloth_n amount_v as_o by_o the_o invoice_n enclose_v to_o the_o sum_n of_o l._n 117_o 10_o 4d_n the_o bill_n of_o lade_n you_o shall_v have_v by_o the_o next_o post_n in_o the_o interim_n i_o be_o sir_n your_o humble_a servant_n j._n johnson_n paris_n 54_o d._n ¼_n usual_o but_o your_o own_o reason_n must_v be_v the_o best_a guide_n you_o can_v have_v for_o none_o can_v so_o well_o judge_v as_o yourself_o you_o must_v answer_v always_o full_o and_o yet_o as_o pithy_a and_o concise_a as_o may_v be_v and_o be_v sure_o omit_v nothing_o material_a as_o for_o compliment_n merchant_n be_v wise_a man_n than_o to_o lose_v their_o time_n in_o make_v of_o they_o and_o therefore_o be_v not_o studious_a of_o that_o but_o rather_o to_o know_v the_o just_a price_n of_o good_n etc._n etc._n yo._n have_v thus_o understand_v from_o you_o sir_n what_o belong_v to_o i_o as_o i_o be_o a_o copier_n of_o letter_n pray_v let_v i_o know_v at_o present_a what_o belong_v to_o the_o next_o book_n that_o you_o call_v a_o copy-book_n of_o good_n you_o send_v outward_o mr._n this_o book_n be_v make_v of_o good_a middling_a paper_n and_o be_v rule_v with_o a_o large_a margin_n with_o pound_n shilling_n and_o penny_n in_o this_o manner_n the_o manner_n of_o use_v this_o factory-book_n be_v thus_o as_o soon_o as_o you_o have_v any_o factory_a or_o invoice_n of_o good_n for_o any_o friend_n beyond_o the_o sea_n go_v you_o immediate_o and_o enter_v the_o factory_a and_o content_n of_o it_o word_n for_o word_n as_o it_o stand_v yo._n i_o can_v tell_v what_o you_o mean_v by_o factory_a or_o invoice_n i_o desire_v you_o will_v explain_v that_o to_o i_o and_o how_o it_o be_v make_v mr._n to_o the_o make_v a_o invoice_n there_o be_v require_v several_a thing_n 1._o the_o name_n factory_a or_o invoice_n 2._o the_o quantity_n of_o good_n be_v butt_n pack_n etc._n etc._n 3._o the_o person_n who_o account_n they_o be_v for_o 4._o the_o ship_n name_v they_o be_v lade_v upon_o 5._o the_o place_n they_o be_v bind_v for_o 6._o the_o particular_n of_o piece_n weight_n measure_n etc._n etc._n 7._o the_o price_n buy_v at_o 8._o the_o charge_n on_o they_o until_o ship_v 9_o the_o provision_n 10._o the_o date_n yo._n suppose_v my_o master_n have_v send_v a_o man_n at_o rouen_n 10_o pack_n of_o calve-skin_n how_o will_v the_o factory_a stand_n mr._n observe_v to_o set_v it_o thus_o and_o it_o will_v be_v well_o factory_a of_o 10_o pack_n of_o calve-skin_n for_o account_v of_o mr._n will._n p._n of_o rouen_n ship_v for_o his_o account_n and_o risque_n on_o board_n the_o samuel_n john_n hunter_n master_n mark_v and_o number_v as_o in_o the_o margin_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr n_o o._n 1._o to_o 10._o no_o 1_o 5_o do_v 160_o lb_v  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 2_o 5_o 172_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 3_o 5_o 161_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 4_o 5_o 176_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 5_o 5_o 189_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 6_o 5_o 172_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 7_o 5_o 174_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 8_o 5_o 182_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 9_o 5_o 173_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 10_o 5_o 184_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 50_o 1754_o lb_n at_o 1_o s._n l._n  _fw-fr 87_o 14_o 00_o  _fw-fr custom_n 7_o 10_o 7_o 10_o 0_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr petty_a charge_n 0_o 14_o 6_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr pack_v etc._n etc._n 1_o 7_o 2_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 9_o 11_o 08_o  _fw-fr for_o my_o commission_n of_o l._n 97_o 5_o 8._o at_o 2_o per_fw-la c._n  _fw-fr 1_o 18_o 10_o  _fw-fr lond._n 16._o may_v 1677._o  _fw-fr l._n 99_o 04_o 6d_o  _fw-fr j._n johnson_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr young_a this_o i_o understand_v perfect_o and_o shall_v observe_v but_o there_o be_v one_o thing_n in_o it_o i_o know_v not_o how_o to_o do_v but_o by_o the_o rule_n of_o three_o which_o be_v very_o tedious_a mr._n what_o be_v that_o yo._n it_o be_v the_o commission_n at_o 2_o per_fw-la cent._n how_o must_v i_o do_v that_o mr._n you_o must_v 1._o take_v out_o your_o sum_n of_o money_n that_o the_o good_n amount_v unto_o thus_o 2._o have_v take_v it_o so_o multiply_v it_o by_o 2_o for_o

that_o be_v thus_o in_o a_o parenthesis_n mr._n these_o word_n be_v always_o express_v when_o good_n be_v sell_v for_o another_o man_n account_n as_o this_o second_o account_n be_v where_o there_o be_v l._n 63_o 13_o 11_o d._n carry_v to_o his_o credit_n but_o now_o if_o any_o error_n shall_v be_v make_v and_o it_o appear_v afterward_o that_o there_o be_v but_o l._n 53_o 13_o 11_o d._n or_o any_o manner_n of_o mistake_n it_o must_v be_v allow_v on_o the_o one_o side_n or_o the_o other_o or_o suppose_v that_o this_o james_n web_n break_v whatever_o be_v lose_v by_o he_o must_v be_v carry_v to_o the_o debit_fw-la of_o mr._n pelelyer_n for_o who_o account_n the_o good_n be_v sell_v or_o whatever_o loss_n happen_v of_o those_o good_n to_o any_o other_o person_n unto_o who_o you_o sell_v they_o and_o this_o be_v the_o meaning_n of_o that_o expression_n error_n and_o bad_a debt_n except_v if_o any_o mistake_n in_o account_n or_o any_o bad_a debt_n the_o party_n must_v be_v make_v debtor_n for_o it_o and_o thus_o i_o have_v show_v you_o the_o use_n of_o the_o three_o book_n call_v a_o copy-book_n of_o account_n of_o good_n you_o sell_v for_o any_o man._n now_o some_o according_a to_o their_o quantity_n of_o business_n and_o trade_n will_v put_v both_o these_o book_n into_o one_o and_o that_o may_v be_v do_v with_o ease_n the_o difficulty_n be_v only_o in_o the_o page_a some_o leave_n and_o foljo_v of_o other_o yo._n pray_v sir_n proceed_v to_o the_o next_o which_o you_o call_v a_o bill-book_n and_o tell_v i_o what_o that_o be_v mr._n this_o book_n be_v very_o useful_a for_o those_o that_o trade_n much_o in_o exchange_n because_o here_o they_o can_v immediate_o go_v and_o cast_v a_o eye_n upon_o it_o and_o see_v what_o bill_n they_o have_v to_o receive_v and_o what_o to_o pay_v each_o day_n of_o the_o month_n and_o never_o have_v the_o trouble_n of_o look_v over_o the_o bill_n themselves_o yo._n i_o desire_v you_o will_v please_v to_o give_v i_o a_o instance_n of_o this_o by_o show_v i_o the_o use_n of_o the_o say_a book_n as_o you_o have_v do_v of_o the_o former_a three_o book_n mr._n for_o the_o use_n of_o it_o provide_v yourself_o a_o book_n of_o middling_a paper_n rule_v pound_n shilling_n and_o penny_n 1676._o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr january_n to_o receive_v l._n  _fw-fr  _fw-fr 4_o of_o sim._n web_n 400_o cr._n at_o 54_o d._n per_fw-la cr._n bill_n 90_o 19_o of_o john_n shaw_n from_o exon._n d._n 5._o bill_n 150_o 23_o of_o james_n web_n from_o bristol_n p._n 5._o bill_n 100_o 27_o of_o peter_n short_a from_o amsterdam_n s._n w._n bill_n 125_o 1676._o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr january_n to_o pay_v l._n  _fw-fr  _fw-fr 7_o to_z david_n le_fw-fr mew_n 150_o cr._n at_o 56_o d._n ap._n bill_n 35_o 17_o to_o david_n perin_n 170_o cr._n at_o 54_o d._n cd_o bill_n 38_o 5_o 24_o to_o pr._n lawson_n h._n baudens_n bill_n 170_o 29_o to_o james_n dockininé_n good_n 60_o the_o explication_n or_o meaning_n of_o this_o book_n be_v this_o 1._o the_o book_n be_v rule_v with_o a_o usual_a margin_n and_o with_o pound_n shilling_n and_o penny_n 2._o your_o book_n be_v folioe_v and_o not_o page_v 3._o your_o 12_o folio_n be_v for_o the_o 12_o month_n of_o the_o year_n begin_v the_o first_o folio_n january_a to_o receive_v january_a to_o pay_v and_o so_o forward_o to_o december_n 4._o you_o put_v down_o the_o date_n that_o your_o bill_n of_o exchange_n fall_v due_a the_o last_o day_n of_o the_o bill_n 5._o you_o put_v down_o as_o much_o of_o the_o body_n of_o the_o bill_n as_o you_o can_v in_o one_o line_n that_o be_v to_o say_v from_o whence_o it_o be_v draw_v and_o who_o send_v it_o you_o and_o in_o the_o margin_n the_o sum_n of_o money_n it_o come_v unto_o 6._o for_o good_n if_o you_o have_v sell_v any_o that_o you_o be_v to_o receive_v your_o money_n for_o set_v it_o down_o here_o and_o by_o that_o mean_v you_o will_v know_v all_o you_o be_v to_o receive_v each_o month_n and_o the_o like_v you_o be_v to_o pay_v each_o month_n and_o this_o will_v be_v a_o very_a great_a ease_n to_o you_o in_o your_o business_n because_o here_o if_o you_o intend_v to_o be_v a_o man_n of_o reputation_n you_o will_v see_v when_o you_o be_v to_o receive_v any_o money_n particular_o yo._n now_o sir_n what_o be_v the_o next_o book_n you_o treat_v of_o which_o you_o call_v a_o book_n to_o note_v all_o the_o order_n of_o buy_v and_o sell_v mr._n this_o book_n be_v not_o now_o in_o use_n by_o many_o merchant_n but_o if_o you_o will_v weigh_v your_o own_o reason_n you_o will_v find_v it_o to_o be_v a_o book_n exceed_o useful_a example_n suppose_v you_o receive_v 4_o or_o 5_o letter_n in_o a_o post_n some_o man_n receive_v 20_o 30_o or_o 40_o and_o those_o letter_n bring_v every_o one_o of_o they_o a_o order_n for_o good_n some_o more_o some_o less_o to_o be_v buy_v for_o they_o will_v you_o run_v to_o every_o one_o of_o these_o letter_n to_o see_v what_o it_o order_n no_o have_v your_o order_n all_o write_v out_o as_o soon_o as_o your_o letter_n be_v read_v and_o when_o you_o have_v effect_v they_o then_o draw_v a_o line_n across_o each_o order_n or_o mark_v what_o be_v effect_v and_o what_o not_o and_o so_o you_o will_v never_o burden_n your_o memory_n yo._n what_o kind_n of_o book_n must_v this_o be_v and_o how_o must_v it_o be_v rule_v mr._n this_o book_n must_v be_v according_a to_o the_o quantity_n of_o business_n you_o be_v like_a to_o have_v some_o more_o and_o some_o less_o and_o if_o any_o thing_n considerable_a than_o a_o good_a middling_a sort_n of_o paper_n in_o quarto_n or_o else_o a_o good_a large_a octavo_n but_o it_o must_v not_o be_v rule_v yo._n pray_v sir_n let_v i_o see_v one_o example_n of_o it_o suppose_v this_o day_n my_o master_n letter_n be_v come_v to_o hand_n and_o there_o be_v a_o order_n for_o buy_v some_o good_n for_o a_o man_n at_o paris_n how_o must_v i_o set_v it_o down_o here_o mr._n to_o make_v a_o memorandum_n set_v it_o thus_o paris_n 24_o april_n 1677._o out_o of_o anthony_n peloone_n letter_n a_o order_n for_o 124_o dozen_o of_o calve-skin_n from_o 40_o to_o 48_o lb_fw-la per_fw-la dozen_o to_o be_v pack_v in_o 10_o pack_n and_o ship_v for_o rouen_n consign_v to_o t._n l._n g._n mark_v with_o his_o mark_n not_o to_o exceed_v 14_o d._n per_fw-la lb_fw-la 200_o pair_n of_o hose_n at_o 3_o s._n 2_o d._n per_fw-la pair_n of_o brown_n make_v of_o wells_n this_o be_v the_o nature_n of_o put_v what_o you_o find_v order_v you_o in_o each_o letter_n and_o when_o it_o be_v do_v examine_v it_o against_o the_o letter_n to_o see_v if_o it_o be_v right_a and_o it_o will_v prove_v of_o much_o ease_n to_o your_o mind_n yo._n what_o mean_v you_o by_o the_o six_o book_n for_o set_v down_o good_n you_o expect_v from_o friend_n mr._n this_o book_n be_v much_o of_o the_o same_o nature_n with_o the_o other_o and_o for_o the_o right_a use_n of_o it_o you_o be_v to_o examine_v your_o letter_n as_o soon_o as_o they_o come_v in_o and_o see_v what_o good_n be_v consign_v your_o master_n and_o take_v out_o the_o sum_n of_o the_o letter_n into_o the_o memorandum_n book_n either_o from_o the_o letter_n or_o from_o the_o bill_n of_o lade_n one_o of_o the_o two_o but_o it_o be_v very_o ill_o trust_v to_o a_o bill_n of_o lade_n for_o accident_n do_v daily_o happen_v and_o i_o have_v know_v much_o damage_n by_o trust_v to_o a_o bill_n of_o lade_n therefore_o as_o soon_o as_o your_o master_n letter_n come_v in_o you_o may_v take_v the_o book_n and_o enter_v they_o in_o this_o follow_a manner_n diepe_a 24_o septemb_n 1677._o from_o madame_fw-fr le_fw-fr jeune_fw-fr in_o the_o london_n merchant_n john_n thomas_n 9_o bail_n be_v of_o canvas_n mark_v and_o number_v ap._n n_o o._n 1._o to_o 9_o for_o account_n of_o anthony_n peloone_n of_o paris_n cane_n 24_o septemb_n 1677._o from_o peter_n sanson_n in_o the_o providence_n james_n martin_n 25_o bales_n of_o paper_n contain_v 1624._o ream_n for_o account_n of_o john_n degraves_fw-la of_o st._n maloes_n mark_v adg_n n_o o._n 1._o to_o 50._o thus_o you_o see_v this_o book_n be_v just_a in_o the_o nature_n of_o the_o former_a and_o if_o your_o trade_n be_v not_o too_o big_a you_o may_v make_v the_o one_o end_n to_o put_v order_n for_o buy_v good_n in_o at_o and_o the_o other_o end_n for_o the_o expectation_n of_o have_v good_n from_o beyond_o the_o sea_n at_o but_o it_o be_v not_o so_o like_o a_o merchant_n as_o to_o have_v two_o book_n yo._n have_v see_v the_o use_n of_o this_o be_v please_v to_o let_v i_o know_v

well_o and_o true_o pay_v or_o cause_n to_o be_v pay_v unto_o the_o say_v ______o his_o executor_n administrator_n or_o assign_v the_o full_a and_o entire_a sunime_n of_o lawful_a money_n of_o england_n which_o the_o say_v good_n shall_v amount_v unto_o at_o the_o rate_n and_o price_n agree_v upon_o aforesaid_a at_o or_o in_o the_o now_o dwellinghouse_n or_o shop_n of_o mr._n ______o before_o i_o shall_v receive_v the_o say_v good_n or_o any_o part_n or_o parcel_n thereof_o into_o my_o custody_n or_o possession_n in_o manner_n and_o form_n follow_v ______o and_o then_o to_o receive_v and_o take_v away_o the_o say_v good_n out_o of_o the_o house_n or_o warehouse_n wherein_o now_o they_o be_v at_o my_o own_o proper_a cost_n and_o charges_n without_o any_o delay_n pretence_n or_o pretence_n to_o the_o contrary_n whatsoever_o and_o for_o the_o true_a performance_n of_o all_o and_o singular_a the_o premise_n and_o due_a payment_n in_o manner_n and_o form_n aforesaid_a i_o do_v bind_v myself_o my_o heir_n executor_n administrator_n and_o assign_v unto_o the_o say_v ______o his_o executor_n and_o assign_v in_o the_o sum_n of_o ______o of_o lawful_a money_n of_o england_n firm_o by_o these_o present_n to_o be_v pay_v unto_o the_o say_v ______o his_o executor_n or_o assign_v immediate_o after_o any_o default_n make_v contrary_a to_o the_o true_a intent_n and_o meaning_n of_o these_o present_n and_o furthermore_o upon_o any_o such_o default_n make_v i_o do_v by_o these_o present_v full_o and_o absolute_o for_o myself_o my_o heir_n executor_n administrator_n and_o assign_v remise_v release_v and_o for_o ever_o quit_v claim_v and_o discharge_v unto_o the_o say_v ______o his_o executor_n and_o assign_v all_o and_o singular_a my_o right_n title_n interest_n benefit_n claim_v and_o demand_v whatsoever_o of_o in_o and_o unto_o the_o say_a good_n or_o any_o part_n or_o parcel_n thereof_o which_o i_o ever_o have_v and_o which_o i_o my_o heir_n executor_n administrator_n or_o assign_v shall_v or_o may_v have_v claim_n challenge_v or_o demand_v for_o or_o by_o reason_n occasion_n source_n or_o virtue_n or_o in_o respect_n of_o this_o present_a sale_n or_o agreement_n in_o witness_v whereof_o i_o have_v hereunto_o set_v my_o hand_n and_o seal_n date_v in_o london_n ______o year_n of_o the_o reign_n of_o our_o sovereign_a lord_n charles_n the_o second_o king_n of_o england_n etc._n etc._n and_o the_o year_n of_o our_o lord_n god_n sealed_n signed_n and_o deliver_v in_o the_o presence_n of_o this_o be_v seal_v and_o deliver_v do_v remain_v in_o the_o hand_n of_o they_o that_o sell_v the_o good_n until_o such_o time_n as_o they_o fetch_v out_o the_o good_n they_o buy_v and_o then_o they_o have_v the_o bond_n deliver_v they_o to_o cancel_v etc._n etc._n this_o way_n of_o sell_v good_n have_v be_v use_v time_n out_o of_o mind_n and_o be_v a_o excellent_a way_n for_o the_o speedy_a dispatch_n of_o any_o good_n that_o lie_v on_o hand_n and_o if_o at_o the_o go_v out_o of_o the_o candle_n as_o be_v before_o recite_v there_o happen_v any_o difference_n to_o arise_v the_o same_o be_v decide_v by_o five_o seven_o nine_o or_o more_o or_o less_o quantity_n of_o person_n that_o be_v desire_v to_o attend_v the_o say_a sale_n as_o judge_n and_o the_o majority_n of_o their_o hand_n be_v lift_v up_o decide_v the_o difference_n but_o if_o it_o shall_v so_o happen_v that_o they_o can_v decide_v the_o difference_n because_o sometime_o 20_o 30_o or_o 40_o people_n upon_o a_o good_a lot_n will_v all_o speak_v together_o as_o it_o often_o happen_v than_o the_o same_o lot_n be_v put_v up_o again_o and_o if_o possible_a better_a order_n be_v observe_v in_o the_o bid_n but_o i_o have_v know_v a_o lot_n many_o time_n set_v up_o five_o or_o six_o time_n one_o after_o the_o other_o before_o it_o can_v be_v sell_v so_o many_o have_v bid_v at_o once_o and_o then_o a_o commodity_n advance_v much_o yo._n then_o he_o that_o bid_v the_o last_o before_o the_o candle_n go_v out_o if_o he_o bid_v more_o or_o less_o have_v he_o the_o good_n mr._n that_o he_o have_v and_o if_o the_o good_n prove_v never_o so_o bad_a or_o a_o hard_a bargain_n he_o be_v oblige_v to_o take_v they_o yo._n how_o do_v that_o appear_v mr._n because_o so_o soon_o as_o the_o candle_n be_v out_o and_o the_o parcel_n be_v sell_v the_o party_n that_o buy_v it_o be_v present_v with_o a_o bond_n that_o he_o must_v sign_n yo._n be_v now_o satisfy_v in_o this_o pray_v let_v i_o know_v next_o what_o that_o be_v that_o you_o call_v a_o price-current_n mr._n a_o price-current_n be_v a_o small_a piece_n of_o paper_n that_o be_v print_v in_o most_o place_n where_o a_o trade_n be_v use_v that_o specify_v what_o all_o manner_n of_o good_n be_v worth_a and_o that_o be_v so_o print_v once_o every_o week_n and_o send_v by_o one_o merchant_n to_o another_o and_o this_o be_v call_v a_o price-current_n yo._n what_o use_n may_v a_o merchant_n make_v of_o these_o price-current_n mr._n if_o the_o price-current_n be_v exact_a a_o merchant_n may_v reap_v much_o advantage_n by_o it_o for_o he_o may_v look_v into_o it_o for_o any_o commodity_n he_o have_v a_o mind_n to_o bring_v from_o beyond_o the_o sea_n and_o see_v what_o it_o be_v worth_a there_o the_o first_o penny_n then_o see_v what_o the_o charge_n out_o of_o that_o nation_n be_v and_o then_o he_o may_v see_v what_o the_o freight_v custom_n and_o other_o charge_n be_v here_o by_o a_o book_n of_o rate_n and_o if_o there_o be_v money_n to_o be_v get_v by_o it_o he_o may_v begin_v but_o if_o not_o he_o may_v let_v it_o alone_o and_o so_o he_o be_v at_o a_o certainty_n for_o it_o yo._n pray_v let_v i_o know_v what_o you_o mean_v by_o that_o you_o call_v a_o book_n of_o rate_n mr._n a_o book_n of_o rate_n be_v a_o little_a book_n which_o each_o kingdom_n have_v wherein_o be_v set_v down_o the_o price_n that_o every_o commodity_n shall_v pay_v at_o its_o exportation_n or_o at_o its_o importation_n and_o this_o be_v of_o great_a case_n and_o benefit_n to_o the_o merchant_n for_o by_o this_o the_o merchant_n examine_v if_o his_o servant_n or_o factor_n do_v cast_v up_o their_o good_n aright_o that_o they_o pay_v custom_n for_o or_o as_o i_o say_v before_o they_o may_v see_v what_o any_o parcel_n of_o good_n come_v unto_o for_o custom_n in_o any_o country_n before_o they_o send_v they_o away_o yo._n what_o mean_v you_o by_o the_o word_n exportation_n and_o importation_n mr._n the_o meaning_n of_o these_o word_n be_v that_o the_o good_n which_o be_v say_v to_o be_v export_v be_v good_n send_v out_o from_o home_n and_o the_o good_n import_v be_v those_o which_o be_v bring_v in_o and_o unload_v from_o any_o part_n beyond_o the_o sea_n yo._n what_o be_v mean_v by_o those_o bill_n i_o have_v hear_v much_o discourse_n of_o that_o be_v call_v the_o custom-house_n bill_n mr._n by_o a_o custom-house_n bill_n be_v mean_v a_o sheet_n of_o paper_n that_o come_v out_o every_o day_n except_o holy_a day_n in_o which_o paper_n there_o be_v set_v down_o all_o the_o good_n by_o themselves_o that_o be_v import_v and_o all_o they_o that_o be_v export_v by_o themselves_o and_o there_o be_v put_v the_o place_n they_o be_v import_v from_o the_o merchant_n name_n that_o import_v they_o and_o the_o quantity_n of_o good_n and_o so_o for_o the_o exportation_n of_o good_n a_o thing_n exceed_v prejudicial_a to_o merchant_n and_o which_o make_v the_o trade_n and_o mystery_n of_o a_o merchant_n as_o free_a and_o open_a to_o a_o cobbler_n as_o to_o a_o merchant_n that_o have_v be_v breed_v forty_o year_n to_o the_o trade_n for_o if_o i_o be_o a_o merchant_n and_o have_v be_v at_o great_a charge_n and_o expense_n to_o find_v out_o a_o fit_a place_n for_o a_o commodity_n to_o be_v sell_v at_o i_o must_v enter_v my_o good_n and_o the_o place_n they_o be_v bind_v unto_o and_o then_o every_o man_n know_v what_o commodity_n be_v fit_a for_o such_o and_o such_o place_n by_o which_o mean_v if_o any_o thing_n be_v to_o be_v get_v he_o that_o never_o know_v any_o thing_n of_o trade_n get_v as_o good_a a_o price_n and_o as_o much_o for_o his_o commodity_n as_o he_o that_o do_v well_o understand_v it_o and_o have_v spend_v many_o hundred_o of_o pound_n to_o find_v it_o out_o yo._n pray_v sir_n show_v i_o by_o some_o instance_n how_o this_o can_v be_v for_o i_o do_v not_o very_o well_o as_o yet_o understand_v what_o you_o mean_v mr._n the_o thing_n i_o mean_v be_v this_o mr._n w._n s._n be_v a_o merchant_n and_o he_o ship_n off_o it_o may_v be_v 1000_o piece_n of_o serge_n for_o spain_n and_o this_o stand_v in_o the_o custom-house_n bill_n thus_o cadiz_n w._n s._n 1000_o serges_n roven_n d._n b._n 321_o

for_o any_o of_o these_o man_n account_n james_n ascue_n etc._n etc._n samuel_n beek_n  _fw-fr will._n crouch_v  _fw-fr sam._n davis_n  _fw-fr jos._n edmunds_n  _fw-fr john_n french_a  _fw-fr take_v the_o surname_n and_o look_v under_o what_o letter_n it_o be_v and_o the_o first_o be_v james_n ascue_n say_v ascue_n james_n under_o the_o letter_n a_o and_o set_v folio_n 1_o beek_n samuel_n beek_n under_o the_o letter_n b_o folio_n 2_o and_o so_o for_o the_o follow_a name_n now_o when_o you_o have_v occasion_n to_o look_v out_o samuel_n davis_n his_o account_n see_v davis_n sam._n under_o the_o d._n and_o you_o will_v find_v it_o to_o be_v fol._n 4._o and_o so_o of_o the_o rest_n yo._n what_o be_v the_o meaning_n of_o prick_v a_o pair_n of_o book_n over_o mr._n by_o the_o prick_n of_o a_o pair_n of_o book_n be_v mean_v one_o man_n take_v the_o journal_n and_o call_v that_o over_o against_o the_o waste-book_n that_o be_v read_v article_n by_o article_n by_o another_o man_n and_o when_o they_o have_v do_v with_o that_o then_o to_o have_v one_o man_n take_v the_o journal_n and_o another_o man_n the_o ledger_n and_o repost_n every_o parcel_n as_o if_o you_o be_v real_o post_v it_o anew_o again_o and_o against_o each_o mark_n make_v a_o prick_n yo._n pray_v let_v i_o see_v a_o example_n of_o that_o that_o i_o may_v know_v how_o to_o do_v it_o mr._n you_o may_v suppose_v this_o article_n of_o the_o 26_o of_o may_n of_o james_n webster_n to_o be_v the_o thing_n in_o question_n when_o you_o have_v post_v the_o debit_fw-la the_o figure_n will_v stand_v thus_o .17_o 19_o and_o when_o you_o have_v examine_v both_o debit_fw-la and_o credit_n it_o will_v stand_v thus_o .17_o .19_o if_o you_o shall_v have_v occasion_n to_o prick_v your_o boook_n twice_o before_o you_o find_v out_o the_o fault_n then_o will_v they_o stand_v thus_o ..17_o ..19_o or_o thus_o .17_o .19_o which_o you_o like_v best_a yo._n what_o be_v mean_v by_o the_o balance_a of_o a_o pair_n of_o book_n mr._n by_o the_o balance_a of_o a_o pair_n of_o book_n be_v mean_v take_v a_o sheet_n of_o paper_n and_o set_v the_o balance_n of_o each_o account_n under_o one_o another_o the_o debit_fw-la altogether_o and_o the_o credit_n in_o like_a manner_n altogether_o and_o if_o both_o side_n do_v equal_o balance_v with_o one_o another_o then_o be_v the_o book_n right_a but_o if_o they_o do_v not_o than_o the_o book_n be_v wrong_a and_o you_o must_v prick_v they_o over_o until_o you_o find_v out_o the_o error_n yo._n have_v thus_o explain_v the_o meaning_n of_o the_o several_a book_n unto_o i_o i_o desire_v you_o will_v now_o answer_v i_o two_o or_o three_o question_n which_o i_o find_v i_o be_o ignorant_a of_o mr._n what_o be_v they_o yo._n the_o first_o be_v charter-party_n which_o i_o find_v mention_v by_o you_o but_o know_v not_o what_o you_o mean_v when_o you_o speak_v of_o they_o mr._n charter-party_n be_v the_o same_o thing_n to_o a_o merchant_n as_o a_o lease_n be_v betwixt_o landlord_n and_o tenant_n herein_o be_v all_o thing_n necessary_a contain_v that_o belong_v to_o a_o agreement_n betwixt_o a_o merchant_n or_o merchant_n in_o freight_v of_o a_o ship_n and_o the_o master_n or_o master_n and_o owner_n sometime_o of_o the_o say_v ship_n yo._n for_o my_o further_a light_n into_o this_o business_n i_o desire_v you_o sir_n to_o let_v i_o know_v what_o it_o be_v and_o let_v i_o as_o you_o have_v do_v here_o in_o like_a case_n see_v some_o form_n of_o a_o charter-party_n mr._n that_o you_o may_v do_v in_o the_o follow_a form_n which_o be_v a_o charter-party_n word_n for_o word_n the_o copy_n of_o a_o charter-party_n of_o affreightment_n this_o charter-party_n of_o affreightment_n indent_a make_v the_o ______o of_o the_o month_n of_o ______o anno_fw-la domini_fw-la ______o and_o in_o the_o ______o of_o the_o reign_n of_o our_o sovereign_a lord_n charles_n the_o second_o by_o the_o grace_n of_o god_n king_n of_o england_n scotland_n france_n and_o ireland_n defender_n of_o the_o faith_n etc._n etc._n between_o ______o master_n under_o god_n of_o the_o good_a ship_n or_o vessel_n call_v the_o ______o of_o the_o burden_n of_o ______o tun_n or_o thereabouts_o now_o ride_v at_o anchor_n in_o the_o river_n of_o thames_n of_o the_o one_o part_n and_o ______o of_o london_n merchant_n of_o the_o other_o part_n witness_v that_o the_o say_a master_n have_v grant_v and_o let_v the_o say_a ship_n to_o freight_n unto_o the_o say_a merchant_n and_o that_o they_o the_o say_v merchant_n have_v according_o hire_v she_o for_o the_o voyage_n and_o upon_o the_o term_n and_o condition_n follow_v that_o be_v to_o say_v the_o say_a master_n do_v covenant_n promise_n and_o grant_v for_o himself_o his_o executor_n and_o administrator_n to_o and_o with_o the_o say_a merchant_n and_o either_o of_o they_o their_z and_o either_o of_o their_o executor_n administrator_n and_o assign_v by_o these_o present_n that_o the_o say_a ship_n strong_a and_o staunch_v and_o well_o and_o sufficient_o victual_v tackle_a man_v and_o apparel_v with_o all_o thing_n meet_v needful_a and_o necessary_a for_o the_o performance_n of_o the_o voyage_n hereafter_o mention_v shall_v by_o the_o first_o and_o next_o fair_a wind_n and_o wether_n which_o god_n shall_v send_v after_o the_o date_n of_o these_o present_n depart_v from_o the_o port_n of_o ______o with_o all_o such_o good_n and_o merchandize_n as_o the_o say_a merchant_n or_o their_o assign_v shall_v in_o the_o mean_a time_n lade_v and_o put_v on_o board_n she_o and_o therewith_o direct_o sail_v and_o apply_v unto_o ______o as_o wind_n and_o wether_n shall_v best_o serve_v for_o the_o say_a ship_n to_o sail_v and_o be_v arrive_v as_o near_o to_o the_o say_a place_n of_o ______o he_o the_o say_a master_n or_o assign_v shall_v and_o will_v within_z ______o work_n day_n next_o from_o and_o after_o such_o her_o arrival_n to_o be_v account_v not_o only_o unlade_v and_o deliver_v the_o say_v good_n and_o merchandize_n put_v on_o board_n the_o say_a ship_n at_o ______o aforesaid_a unto_o the_o say_a merchant_n their_o factor_n or_o assign_v or_o some_o or_o one_o of_o they_o in_o safety_n and_o well_o condition_v the_o danger_n of_o the_o sea_n and_o restraint_n of_o prince_n and_o ruler_n except_v but_o also_o shall_v and_o will_v receive_v relade_v and_o take_v on_o board_n the_o say_a ship_n of_o and_o from_o the_o say_a merchant_n their_o factor_n or_o assign_v or_o some_o or_o one_o of_o they_o all_o such_o good_n and_o merchandize_n as_o they_o or_o any_o of_o they_o shall_v there_o please_v to_o lade_v and_o put_v on_o board_n she_o to_o the_o say_a ship_n full_a and_o complete_a lade_n that_o be_v to_o say_v as_o much_o as_o can_v convenient_o be_v stow_v in_o the_o whole_a hold_n and_o between_o deck_n afore_o the_o mainmast_n room_n only_o reserve_v for_o the_o say_a ship_n provision_n tackle_n and_o apparel_n and_o the_o say_v ______o work_n day_n be_v expire_v or_o the_o say_a ship_n there_o soon_o dispatch_v which_o first_o shall_v happen_v he_o the_o say_a master_n or_o his_o assign_v shall_v and_o will_v with_o the_o then_o next_o opportunity_n of_o wind_n and_o wether_n from_o her_o say_a unlade_v and_o relade_v port_n of_o ______o aforesaid_a direct_o sail_v return_n and_o come_v back_o with_o the_o say_a ship_n and_o lade_n unto_o the_o port_n of_o ______o and_n here_o within_o ______o work_n day_n next_o after_o the_o say_a ship_n shall_v be_v enter_v in_o the_o customhouse_n of_o this_o say_v ______o he_o the_o say_a master_n or_o his_o assign_v shall_v and_o will_v unlade_v and_o deliver_v the_o say_v good_n and_o merchandize_n lade_v on_o board_n the_o say_a ship_n at_o her_o unlade_v and_o relade_v ______o aforesaid_a unto_o the_o say_a merchant_n their_o executor_n administrator_n or_o assign_v in_o safety_n and_o well_o condition_v the_o danger_n '_o of_o the_o sea_n and_o restraint_n of_o prince_n and_o ruler_n except_v and_o so_o end_v the_o say_v intend_a voyage_n and_o the_o say_a merchant_n do_v covenant_n promise_n and_o grant_v for_o themselves_o and_o either_o of_o they_o their_z and_o either_o of_o their_o executor_n and_o administrator_n to_o and_o with_o the_o say_a master_n his_o executor_n administrator_n and_o assign_v by_o these_o present_n that_o ______o executor_n administrator_n factor_n or_o assign_v shall_v and_o will_v not_o only_o unlade_v and_o relade_v the_o say_a ship_n at_o she_o unlade_v and_o relade_v port_n of_o ______o aforesaid_a and_o dispatch_n and_o discharge_v the_o same_o at_o this_o ______o in_o manner_n and_o form_n as_o above_o express_v and_o within_o the_o respective_a day_n and_o time_n above_o mention_v but_o also_o shall_v and_o will_v in_o full_a of_o all_o freight_n to_o be_v due_a payable_a or_o

to_o set_v down_o his_o mark_n upon_o his_o book_n of_o account_n and_o he_o instance_n several_a man_n that_o have_v lose_v their_o good_n by_o mark_v they_o with_o other_o man_n mark_n indeed_o the_o best_a way_n for_o every_o man_n be_v to_o keep_v his_o own_o mark_n and_o therefore_o be_v very_o cautious_a how_o you_o do_v meddle_v with_o any_o other_o but_o learn_v well_o how_o to_o mark_v for_o it_o be_v a_o great_a grace_n to_o see_v a_o man_n make_v a_o good_a mark_n as_o well_o as_o to_o write_v well_o and_o that_o you_o may_v do_v it_o you_o must_v learn_v to_o make_v the_o 24_o letter_n very_o plain_a a_o b_o c_o d_o e_o f_o g_o h_o i_o k_n l_o m_o n_o o_o p_o q_o r_o s_o t_o v_o w_n x_o y_fw-fr z._n and_o for_o number_n they_o be_v general_o begin_v by_o the_o first_o parcel_n of_o good_n that_o be_v send_v the_o first_o hogshead_n be_v mark_v number_n 1._o the_o second_o n_o o._n 2._o the_o three_o n_o o._n 3_o etc._n etc._n and_o so_o continue_v according_a to_o the_o quantity_n that_o be_v send_v and_o by_o these_o number_n any_o hogshead_n or_o cask_n be_v know_v and_o distinguish_v one_o from_o another_o yo._n i_o desire_v you_o will_v now_o proceed_v to_o let_v i_o know_v what_o i_o must_v do_v when_o i_o have_v set_v down_o the_o mark_n and_o number_n mr._n when_o you_o have_v set_v down_o the_o mark_v the_o hogshead_n be_v and_o the_o number_n it_o be_v than_o mind_n your_o weight_n in_o the_o scale_n and_o count_v it_o yourself_o for_o fear_n of_o the_o inconvenience_n before_o mention_v before_o you_o consent_v to_o the_o book_n it_o down_o when_o you_o have_v set_v the_o weight_n down_o then_o look_v upon_o the_o say_a cask_n again_o and_o see_v what_o tare_n be_v mark_v upon_o it_o if_o any_o and_o set_v down_o that_o even_o with_o the_o weight_n yo._n i_o know_v not_o what_o you_o mean_v by_o the_o tare_n pray_v let_v i_o know_v the_o meaning_n of_o that_o word_n mr._n tare_n signify_v the_o weight_n of_o the_o empty_a cask_n or_o pack_v the_o good_n be_v make_v up_o in_o what_o it_o weigh_v before_o they_o be_v pack_v for_o it_o be_v not_o just_a that_o he_o that_o buy_v your_o good_n shall_v pay_v the_o same_o price_n for_o wood_n leather_n canvas_n etc._n etc._n or_o whatever_o your_o good_n be_v pack_v in_o as_o for_o your_o good_n therefore_o there_o be_v a_o allowance_n upon_o all_o good_n for_o the_o tare_n for_o it_o be_v impossible_a to_o take_v all_o good_n out_o of_o the_o cask_n to_o see_v what_o the_o weight_n be_v and_o therefore_o according_a to_o the_o good_n there_o be_v several_a custom_n and_o usage_n among_o merchant_n and_o trader_n as_o viz._n some_o take_v the_o tare_n as_o it_o be_v mark_v upon_o the_o several_a cask_n and_o that_o be_v call_v invoice_n tare_n or_o tear_v according_a to_o factory_a other_o have_v that_o tear_v and_o 2_o 3_o to_z 10_o lb_n upon_o a_o draught_n or_o chest_n for_o break_v they_o call_v it_o over_z and_o above_o invoice_n tear_v other_o take_v so_o much_o constant_o per_fw-mi hogshead_n so_o much_o per_fw-mi butt_n so_o much_o per_fw-mi barrel_n etc._n etc._n and_o this_o constant_o round_a the_o year_n when_o once_o they_o know_v the_o honesty_n of_o the_o pack_v but_o general_o all_o tobacco_n be_v constant_a at_o so_o much_o per_fw-mi hogshead_n according_a to_o the_o wight_n if_o 5_o c._n so_o much_o if_o 7_o c._n so_o much_o if_o 8_o c._n so_o much_o but_o this_o be_v in_o general_a the_o meaning_n of_o tare_n yo._n but_o at_o present_a know_v this_o i_o shall_v be_v glad_a to_o have_v your_o direction_n how_o to_o set_v they_o down_o in_o my_o paper_n or_o pocket-book_n that_o i_o may_v know_v the_o right_a method_n mr._n if_o you_o will_v know_v the_o right_a method_n do_v it_o thus_o suppose_v you_o have_v seven_o hogshead_n of_o sugar_n  _fw-fr  _fw-fr  _fw-fr c._n q._n lb_n  _fw-fr c._n q._n lb_n n_o o_fw-it 1_o 4_o 3_o 17_o tear_v 0_o 2_o 14_o  _fw-fr  _fw-fr 2_o 6_o 2_o 14_o 0_o 3_o 27_o  _fw-fr  _fw-fr 3_o 6_o 3_o 17_o 0_o 2_o 16_o  _fw-fr  _fw-fr 4_o 8_o 1_o 21_o 0_o 3_o 15_o  _fw-fr  _fw-fr 5_o 7_o 3_o 14_o 0_o 3_o 22_o  _fw-fr  _fw-fr 6_o 5_o 2_o 19_o 0_o 3_o 27_o  _fw-fr  _fw-fr 7_o 4_o 3_o 17_o 0_o 3_o 21_o have_v thus_o set_v down_o your_o weight_n then_o before_o you_o go_v away_o from_o the_o scale_n be_v sure_a to_o call_v over_o your_o weight_n with_o he_o that_o weigh_v they_o with_o you_o for_o there_o be_v always_o two_o person_n to_o take_v the_o weight_n one_o for_o the_o buyer_n and_o one_o for_o the_o seller_n compare_v your_o draught_n and_o if_o any_o difficulty_n arise_v be_v sure_a to_o end_v it_o before_o you_o part_v by_o weigh_v the_o same_o over_o again_o for_o some_o may_v be_v so_o roguish_a as_o to_o put_v ½_o c._n or_o 1_o c._n more_o upon_o a_o draught_n than_o it_o weigh_v because_o they_o think_v a_o young_a raw_a lad_n will_v not_o be_v so_o patient_a or_o trouble_v himself_o to_o rumage_n 20_o or_o 30_o cask_n to_o weigh_v that_o over_o again_o and_o so_o a_o man_n be_v cheat_v by_o the_o negligence_n of_o his_o servant_n when_o you_o have_v thus_o weigh_v your_o good_n than_o you_o may_v compare_v they_o and_o so_o be_v your_o work_n of_o that_o nature_n end_v if_o you_o have_v good_n to_o measure_n the_o like_a care_n be_v to_o be_v have_v but_o for_o many_o commodity_n the_o city_n have_v take_v a_o sufficient_a care_n for_o their_o weight_n and_o measure_n mistake_n which_o be_v subject_a to_o all_o man_n only_o except_v as_o for_o corn_n of_o all_o sort_n coal_n hop_n etc._n etc._n see_v custom_n of_o city_n yo._n have_v thus_o discharge_v my_o trust_n in_o weigh_v or_o measure_v or_o meet_v good_n below_o at_o the_o waterside_n what_o may_v my_o next_o work_n be_v mr._n your_o next_o work_n will_v be_v in_o the_o countinghouse_n or_o warehouse_n according_a as_o your_o mr._n trade_n lie_v to_o receive_v good_n in_o from_o the_o dyer_n  _fw-fr drawer_n  _fw-fr hot-pressers_a  _fw-fr warehouse-man_n  _fw-fr factor_n etc._n etc._n or_o from_o any_o place_n that_o good_n be_v send_v in_o unto_o you_o or_o send_v from_o you_o you_o must_v be_v very_o careful_a and_o diligent_a in_o this_o respect_n so_o far_o as_o you_o be_v entrust_v to_o see_v that_o you_o receive_v in_o the_o quantity_n of_o good_n according_a to_o the_o content_n of_o the_o bill_n of_o parcel_n or_o note_v that_o come_v with_o they_o yo._n sir_n i_o do_v not_o know_v what_o you_o mean_v by_o bill_n of_o parcel_n or_o note_v pray_v explain_v the_o meaning_n of_o it_o unto_o i_o mr._n you_o must_v know_v every_o man_n that_o sell_v a_o parcel_n of_o good_n make_v a_o bill_n of_o parcel_n of_o they_o or_o at_o least_o ought_v so_o to_o do_v and_o the_o bill_n of_o parcel_n ought_v to_o contain_v these_o several_a thing_n viz._n 1._o the_o man_n name_n that_o sell_v the_o good_n 2._o the_o man_n name_n that_o buy_v the_o good_n 3._o the_o date_n of_o the_o year_n or_o month_n in_o which_o they_o be_v sold._n 4._o the_o place_n where_o they_o be_v sold._n 5._o the_o mark_n and_o number_n of_o each_o piece_n hogshead_n butt_n barrel_n bail_n etc._n etc._n 6._o the_o weight_n or_o measure_n of_o the_o good_n 7._o the_o price_n the_o good_n be_v sell_v at_o 8._o the_o sum_n of_o money_n they_o come_v unto_o 9_o and_o the_o time_n they_o be_v sell_v at_o yo._n here_o be_v much_o in_o one_o of_o these_o bill_n of_o parcel_n as_o you_o call_v they_o pray_v sir_n let_v i_o know_v how_o it_o be_v make_v and_o in_o what_o form_n for_o i_o shall_v not_o comprehend_v it_o else_o mr._n to_o do_v it_o in_o form_n you_o must_v take_v a_o piece_n of_o paper_n that_o be_v suitable_a to_o the_o quantity_n of_o good_n that_o be_v to_o be_v put_v down_o some_o more_o and_o some_o less_o when_o you_o have_v your_o paper_n then_o put_v it_o down_o thus_o suppose_v your_o master_n have_v sell_v 10_o piece_n of_o stuff_n at_o one_o month_n time_n at_o 3_o s._n 8_o d._n per_fw-la yard_n lond._n 10_o dec._n 1677._o mr._n john_n pape_n at_o 1_o m_o time_n buy_v of_o  _fw-fr james_n dover_n  _fw-fr  _fw-fr yard_n  _fw-fr stuff_n with_o satin_n stripe_n n_o o_o 1_o 24_o ¾_n  _fw-fr  _fw-fr 2_o 22_o ½_o  _fw-fr  _fw-fr 3_o 27_o ½_o  _fw-fr  _fw-fr 4_o 22_o ¾_n  _fw-fr  _fw-fr 5_o 28_o ¼_n  _fw-fr  _fw-fr 6_o 27_o ¼_n  _fw-fr  _fw-fr 7_o 22_o ¾_n  _fw-fr  _fw-fr 8_o 24_o ¼_n  _fw-fr  _fw-fr 9_o 27_o ½_o  _fw-fr  _fw-fr 10_o 26_o ¾_n  _fw-fr 254_o ¼_n at_o 3_o s._n 8_o d._n l._n 46_o 12_o 3_o thus_o you_o see_v how_o the_o good_n

business_n be_v complete_v and_o have_v pay_v your_o money_n in_o the_o morning_n if_o you_o go_v to_o the_o ship_n in_o the_o afternoon_n you_o will_v find_v there_o a_o warrant_n for_o the_o deliver_v your_o good_n unto_o you_o yo._n wherefore_o then_o do_v man_n say_v that_o there_o be_v much_o damage_n to_o be_v get_v by_o go_v to_o the_o custom-house_n and_o many_o a_o young_a man_n be_v ruin_v thereby_o therefore_o i_o pray_v sir_n tell_v i_o what_o i_o must_v do_v to_o avoid_v this_o danger_n mr._n certain_a it_o be_v that_o there_o be_v much_o damage_n to_o be_v get_v by_o go_v to_o the_o custom-house_n and_o many_o a_o man_n be_v ruin_v thereby_o and_o there_o be_v several_a way_n to_o ruin_v a_o man_n if_o he_o have_v not_o a_o especial_a eye_n over_o his_o action_n there_o for_o example_n 1._o there_o be_v opportunity_n the_o master_n can_v judge_v of_o the_o servant_n time_n here_o so_o well_o as_o at_o another_o place_n for_o sometime_o his_o business_n may_v be_v dispatch_v in_o half_a a_o hour_n that_o at_o another_o time_n can_v be_v dispatch_v in_o two_o hour_n and_o here_o the_o servant_n although_o he_o tarry_v two_o or_o three_o hour_n can_v be_v blame_v but_o then_o the_o misery_n be_v there_o be_v a_o parcel_n of_o poor_a fellow_n that_o hang_v about_o the_o custom-house_n that_o for_o 6_o d._n or_o 1_o s._n will_v take_v your_o note_n and_o money_n and_o whilst_o the_o servant_n sit_v in_o a_o alehouse_n will_v do_v his_o work_n herein_o although_o the_o master_n be_v not_o dammage_v his_o work_n be_v do_v yet_o the_o servant_n get_v idle_a haunt_v and_o come_v acquaint_v with_o idle_a company_n and_o be_v many_o time_n by_o this_o acquaintance_n draw_v into_o such_o inconvenience_n that_o be_v not_o to_o be_v imagine_v another_o injury_n he_o be_v liable_a unto_o be_v that_o many_o time_n by_o such_o fellow_n mean_v business_n be_v not_o quite_o go_v through_o with_o or_o they_o meet_v many_o time_n with_o disappointment_n and_o then_o both_o servant_n and_o master_n too_o be_v injure_v again_o the_o servant_n have_v command_n of_o monies_n be_v tempt_v to_o be_v spend_v that_o which_o be_v not_o his_o own_o and_o if_o so_o than_o he_o be_v force_v to_o make_v it_o up_o again_o by_o many_o unlawful_a way_n as_o enter_v good_n short_a or_o enter_v one_o commodity_n for_o another_o and_o many_o little_a pilfer_a thing_n that_o be_v not_o mind_v by_o they_o because_o they_o pass_v many_o time_n undiscovered_a and_o sometime_o again_o be_v find_v out_o and_o then_o it_o be_v too_o late_o or_o else_o they_o to_o patch_v up_o that_o as_o the_o tinker_n make_v another_o hole_n far_o great_a which_o be_v not_o yet_o perceivable_a but_o in_o short_a time_n after_o make_v the_o remedy_n then_o use_v worse_o than_o the_o disease_n it_o have_v be_v observe_v for_o many_o year_n that_o merchant_n man_n have_v gain_v the_o most_o of_o their_o ill-habit_n by_o the_o loss_n of_o their_o time_n in_o such_o kind_n of_o company_n beside_o there_o be_v several_a thing_n in_o which_o they_o be_v much_o outwitted_a by_o reason_n of_o their_o ignorance_n by_o land-waiter_n tydes-man_n etc._n etc._n and_o therefore_o you_o be_v to_o have_v a_o especial_a care_n of_o be_v tempt_v to_o enter_v good_n too_o short_a or_o of_o land_v good_n before_o the_o custom_n be_v due_o pay_v for_o there_o be_v many_o crafty_a blade_n will_v endeavour_v to_o persuade_v you_o there_o be_v no_o danger_n in_o it_o and_o you_o be_v young_a will_v think_v so_o until_o you_o be_v catch_v which_o thing_n bring_v many_o a_o sober_a lad_n into_o much_o trouble_n and_o his_o master_n to_o great_a damage_n yo._n but_o now_o sir_n have_v be_v in_o this_o manner_n teach_v what_o i_o be_o to_o do_v at_o the_o waterside_n etc._n etc._n in_o ship_v or_o unlade_v good_n i_o desire_v you_o to_o return_v again_o to_o the_o compting-house_n and_o show_v i_o what_o i_o shall_v be_v employ_v in_o next_o mr._n the_o next_o thing_n your_o master_n may_v find_v you_o fit_a for_o may_v be_v for_o copy_v of_o account_n or_o factory_n into_o his_o book_n before_o the_o original_n go_v away_o yo._n before_o i_o go_v any_o further_a i_o desire_v you_o sir_n to_o let_v i_o know_v what_o be_v requisite_a to_o the_o make_v up_o a_o complete_a compting-house_n for_o by_o that_o mean_v i_o shall_v be_v the_o better_a able_a to_o remember_v my_o work_n when_o i_o know_v what_o tool_n i_o shall_v work_v withal_o and_o therefore_o i_o desire_v to_o know_v the_o nature_n and_o all_o the_o material_n as_o well_o book_n as_o paper_n etc._n etc._n that_o belong_v to_o a_o compting-house_n mr._n as_o to_o a_o compting-house_n almost_o so_o many_o merchant_n so_o many_o mind_n or_o fashion_n but_o although_o they_o differ_v in_o trivial_a thing_n yet_o in_o the_o substantial_a thing_n they_o do_v not_o disagree_v much_o in_o a_o well-governed_a compting-house_n there_o must_v be_v these_o follow_a thing_n viz._n 1._o a_o good_a handsome_a large_a room_n lightsome_a and_o pleasant_a about_o ten_o or_o twelve_o foot_n square_a there_o be_v nothing_o more_o agreeable_a to_o a_o merchant_n that_o mind_v his_o business_n than_o room_n for_o there_o be_v no_o pleasure_n in_o be_v squeeze_v up_o to_o a_o narrow_a place_n where_o much_o business_n be_v to_o be_v do_v 2._o there_o must_v be_v two_o convenient_a table_n one_o for_o the_o master_n another_o for_o the_o man_n or_o servant_n either_o make_v shelve_v as_o desk_n or_o else_o flat_a which_o you_o be_v best_a use_v to_o 3._o there_o must_v be_v convenient_a place_n for_o your_o letter_n you_o receive_v and_o herein_o man_n differ_v much_o some_o be_v for_o fold_v up_o their_o letter_n and_o endorse_v on_o the_o backside_n from_o whence_o they_o come_v when_o receive_v and_o when_o answer_v and_o then_o put_v they_o up_o in_o square_a box_n for_o that_o purpose_n like_o pigeon-hole_n before_o they_o and_o other_o be_v for_o have_v so_o many_o file_n as_o they_o have_v place_n they_o receive_v letter_n from_o and_o file_v they_o up_o as_o soon_o as_o they_o be_v answer_v yo._n which_o way_n will_v you_o advise_v i_o then_o to_o take_v of_o the_o two_o mr._n true_o of_o the_o two_o i_o think_v file_v they_o up_o be_v the_o best_a for_o there_o you_o turn_v to_o the_o letter_n in_o a_o minute_n and_o find_v out_o the_o passage_n without_o have_v the_o trouble_n of_o fold_v or_o unfold_a letter_n to_o look_v for_o what_o you_o have_v occasion_n but_o have_v recourse_n to_o they_o immediate_o and_o so_o hang_v they_o up_o again_o but_o whether_o they_o be_v fold_v or_o file_v they_o must_v be_v both_o way_n take_v down_o at_o the_o year_n end_n and_o put_v up_o in_o a_o large_a box_n for_o that_o purpose_n and_o than_o you_o may_v have_v recourse_n unto_o they_o when_o you_o please_v to_o view_v any_o thing_n as_o you_o have_v occasion_n with_o the_o date_n of_o the_o year_n upon_o the_o box._n 4._o the_o like_a may_v be_v do_v by_o your_o bill_n of_o exchange_n or_o recept_n for_o money_n or_o any_o other_o odd_a paper_n too_o tedious_a here_o to_o set_v down_o yo._n how_o often_o must_v i_o file_v up_o or_o fold_v up_o these_o letter_n mr._n as_o often_o as_o your_o time_n will_v permit_v you_o at_o the_o go_v away_o of_o each_o post_n be_v the_o best_a time_n for_o then_o all_o your_o letter_n be_v answer_v and_o you_o have_v nothing_o else_o to_o do_v with_o they_o 5._o the_o next_o thing_n you_o be_v to_o have_v be_v to_o be_v provide_v with_o useful_a book_n for_o your_o compting-house_n such_o as_o be_v necessary_a for_o you_o and_o they_o be_v 1._o a_o copy-book_n of_o letter_n to_o copy_n out_o all_o the_o letter_n that_o be_v send_v out_o word_n for_o word_n 2._o a_o book_n wherein_o you_o copy_v out_o each_o factory_a or_o account_n that_o come_v to_o your_o hand_n from_o beyond_o the_o sea_n of_o good_n send_v your_o master_n 3._o a_o book_n to_o copy_n out_o all_o the_o factory_n your_o master_n send_v out_o of_o england_n 4._o a_o bill-book_n to_o see_v what_o bill_n you_o have_v to_o pay_v and_o what_o to_o receive_v this_o be_v call_v a_o month-book_n 5._o a_o small_a book_n wherein_o you_o note_v all_o the_o order_n that_o be_v give_v you_o for_o the_o buy_n or_o sell_v of_o good_n 6._o a_o book_n wherein_o if_o you_o have_v much_o commission-business_n you_o put_v all_o the_o good_n you_o be_v to_o receive_v on_o board_n any_o ship_n that_o come_v for_o england_n or_o any_o other_o place_n where_o you_o live_v that_o you_o need_v not_o run_v to_o the_o letter_n 7._o a_o cash-book_n 8._o a_o book_n of_o petty_a expense_n 9_o a_o receipt-book_n 10._o a_o waste-book_n 11._o a_o journal_n 12._o a_o

what_o you_o mean_v by_o your_o next_o book_n which_o you_o call_v a_o cash-book_n mr._n by_o a_o cash-book_n i_o mean_v a_o small_a book_n that_o be_v rule_v pound_n shilling_n and_o penny_n and_o be_v folioe_v not_o page_v because_o there_o be_v a_o debtor_n and_o a_o creditor_n both_o appear_v before_o you_o yo._n what_o use_n be_v a_o cash-book_n put_v unto_o and_o who_o use_v it_o master_n or_o servant_n mr._n he_o that_o keep_v the_o money_n be_v master_n of_o the_o cash-book_n and_o he_o be_v to_o write_v all_o himself_o in_o the_o cash-book_n on_o the_o one_o side_n and_o on_o the_o other_o side_n what_o be_v pay_v out_o to_o be_v put_v on_o the_o right_a side_n and_o what_o be_v receive_v put_v on_o the_o left_a yo._n pray_v sir_n let_v i_o see_v some_o instance_n of_o this_o cash-book_n in_o what_o nature_n it_o be_v 1676._o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr cash_n dr._n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr l._n  _fw-fr  _fw-fr may_n 1_o receive_v of_o thomas_n long_n 100_o 7_o receive_v of_o samuel_n webb_n 234_o 9_o receive_v of_o david_n knowles_n 74_o 8_o 6_o 17_o receive_v of_o james_n kiffin_n 122_o 1_o 4_o  _fw-fr  _fw-fr 520_o 9_o 10_o 1676._o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr cash_n cr._n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr l._n  _fw-fr  _fw-fr may_n 4_o paid_n thomas_n winter_n a_o bill_n ap_n 25_o 6_o 4_o 11_o pay_v william_n web_n for_o tallow_n 96_o 4_o 3_o 17_o pay_v sam._n jobson_n in_o full_a 73_o 6_o 8_o 24_o pay_v james_n buck_n a_o bill_n 100_o 28_o pay_v maid_n for_o housekeep_v 5_o  _fw-fr  _fw-fr  _fw-fr 300_o 00_o 3_o thus_o you_o may_v see_v a_o instance_n of_o this_o book_n and_o here_o by_o add_v up_o each_o side_n you_o see_v present_o the_o quantity_n of_o money_n that_o you_o have_v by_o you_o in_o cash_n yo._n how_o do_v that_o appear_v mr._n thus_o add_v up_o the_o left_a side_n which_o be_v the_o money_n receive_v and_o you_o will_v find_v that_o to_o be_v l._n 520_o 9_o 10_o d._n and_o add_v up_o the_o creditor_n side_n and_o you_o will_v find_v that_o to_o be_v l._n 300_o 0_o 3_o d._n then_o subtract_v the_o lesser_a from_o the_o great_a and_o you_o will_v find_v the_o sum_n to_o be_v l._n 220_o 9_o 7_o d._n which_o be_v just_a what_o be_v in_o money_n by_o you_o at_o the_o time_n of_o your_o make_v this_o addition_n and_o when_o you_o have_v do_v this_o you_o be_v as_o well_o satisfy_v as_o if_o you_o have_v take_v your_o money_n and_o tell_v it_o if_o your_o cash-book_n be_v right_a yo._n pray_v explain_v to_o i_o what_o i_o must_v write_v on_o either_o side_n of_o this_o cash-book_n mr._n you_o must_v when_o you_o receive_v any_o money_n take_v the_o cash-book_n and_o on_o the_o left-hand_a side_n or_o debtor_n side_n 1._o set_a the_o month._n 2._o the_o day_n of_o the_o month._n 3._o of_o who_o receive_v and_o for_o what_o as_o much_o as_o one_o line_n will_v well_o contain_v 4._o the_o sum_n of_o money_n in_o the_o margin_n as_o may_v 1._o receive_v of_o john_n long_n l._n 100_o 0_o 0_o and_o so_o just_a in_o the_o same_o nature_n for_o the_o credit_n side_n of_o the_o cash-book_n unto_o who_o pay_v yo._n but_o may_v not_o my_o master_n write_v in_o this_o cash-book_n as_o well_o as_o myself_o mr._n i_o have_v know_v this_o case_n examine_v and_o find_v the_o master_n cast_v which_o may_v serve_v as_o a_o rule_n for_o all_o master_n not_o to_o meddle_v with_o their_o man_n cash-book_n that_o when_o a_o master_n have_v write_v as_o well_o as_o the_o man_n the_o servant_n have_v be_v acquit_v and_o the_o cash_n can_v not_o be_v call_v he_o because_o his_o master_n have_v put_v down_o what_o he_o please_v although_o in_o truth_n the_o master_n have_v do_v nothing_o but_o set_v down_o two_o or_o three_o sum_n which_o he_o have_v receive_v and_o give_v the_o man_n at_o his_o come_n in_o therefore_o this_o may_v serve_v for_o caution_n unto_o master_n yo._n what_o mean_v you_o sir_n by_o this_o book_n which_o you_o call_v a_o book_n of_o petty-expence_n and_o who_o keep_v it_o master_n or_o servant_n mr._n this_o book_n be_v general_o keep_v by_o the_o young_a apprentice_n and_o be_v a_o thing_n very_o easy_a to_o be_v understand_v example_n the_o man_n that_o keep_v the_o cash_n be_v not_o to_o trouble_v himself_o with_o put_v down_o such_o small_a frivolous_a thing_n and_o therefore_o this_o book_n be_v provide_v to_o hinder_v the_o fill_n of_o the_o say_a cash-book_n yo._n pray_v sir_n let_v i_o see_v in_o what_o manner_n be_v this_o book_n make_v and_o what_o must_v i_o write_v in_o it_o mr._n that_o you_o shall_v and_o here_o you_o must_v note_v that_o when_o you_o go_v to_o the_o custom-house_n and_o have_v enter_v any_o good_n inward_o or_o outward_o you_o must_v before_o you_o put_v the_o charge_n down_o in_o your_o cash-book_n if_o the_o sum_n be_v great_a be_v sure_a to_o make_v a_o note_n of_o all_o the_o particular_n and_o put_v that_o note_n upon_o the_o file_n of_o waste-paper_n the_o note_n be_v make_v thus_o suppose_v your_o master_n have_v send_v you_o to_o ship_v off_o 10_o bail_n be_v of_o calves-skin_n aboard_o a_o ship_n for_o france_n 1._o specify_v the_o ship_n name_v 2._o the_o master_n name_n 3._o where_o she_o be_v bind_v 4._o his_o name_n you_o enter_v the_o good_n in_o 5._o the_o quantity_n of_o bail_n be_v pack_n barrel_n and_o mark_n 6._o the_o quantity_n of_o good_n 7._o the_o custom_n you_o pay_v 8._o the_o other_o petty-charge_n in_o the_o james_n william_n pope_n bind_v for_o rouen_n tho._n johnson_n draper_n ap._n n_o o_o 10_o bail_n be_v cont._n 50_o dozen_o of_o calves-skin_n 20_o june_n 1677._o 1_o to_o 10._o  _fw-fr custom_n 7_o 10_o 0_o cocket_a 0_o 3_o 4_o searcher_n 0_o 5_o 0_o carman_n 0_o 2_o 6_o boat-hire_n 0_o 1_o 0_o key_n and_o crane_n 0_o 2_o 0_o  _fw-fr 8_o 3_o 10_o this_o l._n 8_o 3_o 10_o you_o must_v carry_v to_o your_o book_n of_o petty-expence_n or_o cash-book_n which_o you_o think_v most_o convenient_a 1676._o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr petty_a expense_n dr._n l._n  _fw-fr  _fw-fr novemb_n 19_o receive_v of_o cashkeeper_n j._n d._n 20_o 24_o receive_v of_o cashkeeper_n w._n g._n 25_o 27_o receive_v of_o my_o master_n j._n j._n 5_o 1676._o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr cr._n l._n  _fw-fr  _fw-fr novemb_n 20_o pay_v for_o post-letter_n 9_o 4_o paid_n porterage_n of_o good_n buy_v of_o w._n g._n 1_o 7_o paid_n charge_v on_o 10_o bail_n be_v of_o skin_n ap._n 1._o on_o file_n 8_o 7_o 10_o 27_o pay_v the_o stationer_n for_o paper_n 3_o 17_o 6_o decemb._n 10_o pay_v letter_n from_o plantation_n 1_o 7_o 2_o 14_o pay_v rent_n of_o 4_o cellar_n wapping_n 7_o 19_o 4_o have_v thus_o put_v these_o several_a sum_n of_o money_n receive_v and_o pay_v it_o be_v much_o after_o the_o nature_n of_o a_o cash-book_n and_o you_o may_v if_o you_o please_v have_v such_o a_o book_n or_o not_o great_a trader_n as_o i_o say_v before_o will_v not_o have_v their_o cash-book_n clutter_a with_o so_o many_o small_a and_o frivolous_a article_n and_o indeed_o it_o be_v not_o fit_a for_o a_o cashkeeper_n or_o a_o man_n of_o considerable_a business_n in_o the_o house_n to_o have_v to_o do_v with_o such_o small_a and_o such_o inconsiderable_a trifle_n as_o these_o be_v yo._n that_o may_v be_v as_o my_o master_n please_v i_o see_v it_o be_v in_o the_o same_o nature_n as_o a_o cash-book_n and_o i_o shall_v observe_v your_o rule_n but_o what_o be_v your_o next_o book_n that_o you_o call_v a_o receipt-book_n mr._n this_o book_n be_v of_o no_o trouble_n at_o all_o but_o be_v exceed_o useful_a and_o much_o money_n be_v careless_o lose_v for_o want_n of_o it_o for_o if_o you_o take_v receipt_n for_o money_n upon_o paper_n and_o then_o scatter_v they_o careless_o you_o be_v subject_a to_o lose_v they_o or_o when_o you_o want_v they_o can_v find_v they_o without_o much_o trouble_n therefore_o a_o receipt-book_n be_v convenient_a and_o here_o a_o ordinary_a middling_a book_n will_v serve_v a_o man_n 20_o year_n time_n yo._n pray_v sir_n be_v please_v to_o let_v i_o see_v the_o method_n of_o it_o and_o how_o it_o ought_v to_o be_v keep_v mr._n this_o book_n ought_v to_o be_v bind_v long-way_n instead_o of_o broad-way_n as_o other_o book_n be_v for_o general_o receipt_n be_v short_a and_o little_a paper_n serve_v and_o therefore_o it_o will_v be_v but_o waste_a to_o rule_v it_o and_o bind_v it_o broad-way_n but_o let_v it_o be_v long-way_n and_o rule_v with_o a_o margin_n and_o pound_n shilling_n and_o penny_n and_o instead_o of_o be_v folioe_v let_v it_o be_v page_v and_o so_o if_o you_o have_v occasion_n

you_o can_v note_v in_o which_o page_n your_o receipt_n stand_v and_o find_v it_o out_o immediate_o page_n 1._o receive_a june_n 14._o 1677._o in_o part_n for_o lead_n the_o sum_n of_o one_o hundred_o pound_n l._n 100_o 00_o per_n john_n shaw_n  _fw-fr  _fw-fr  _fw-fr received_n july_n 14._o 1677._o in_o full_a for_o coperice_n the_o sum_n of_o twenty_o three_o pound_n six_o penny_n 23_o 00_o 6_o per_fw-la ja._n chamberlain_n  _fw-fr  _fw-fr  _fw-fr received_n july_n 18._o 1677._o in_o part_n for_o glue_v ten_o pound_n for_o my_o mr._n peter_n web._n 10_o per_fw-la sa._n shaw_n  _fw-fr  _fw-fr  _fw-fr received_n july_n 20._o 1677._o in_o full_a payment_n ten_o pound_n eleven_o shilling_n for_o myself_o and_o company_n 10_o 11_o 00_o per_fw-la jo._n vennor_n  _fw-fr  _fw-fr  _fw-fr young_a before_o you_o come_v now_o to_o the_o begin_n of_o the_o other_o book_n and_o to_o show_v i_o the_o use_n of_o the_o waste-book_n journal_n and_o ledger_n i_o desire_v that_o you_o will_v explain_v several_a thing_n i_o have_v hear_v discourse_v of_o which_o i_o do_v not_o in_o the_o least_o manner_n understand_v for_o else_o when_o i_o come_v to_o meddle_v with_o the_o great_a book_n which_o be_v the_o soul_n of_o all_o the_o work_n i_o shall_v hear_v these_o thing_n often_o name_v and_o not_o know_v what_o to_o make_v of_o they_o mr._n i_o like_v your_o proposition_n i_o will_v not_o have_v you_o take_v any_o thing_n up_o for_o truth_n until_o you_o have_v find_v it_o so_o by_o experience_n and_o say_v blue_n be_v blue_a because_o your_o teacher_n tell_v you_o it_o be_v blue_n but_o i_o will_v have_v you_o able_a to_o distinguish_v betwixt_o a_o blue_n and_o a_o green_a by_o your_o own_o knowledge_n and_o therefore_o i_o shall_v be_v very_o willing_a to_o tell_v you_o what_o any_o thing_n mean_v that_o you_o desire_v yo._n the_o thing_n i_o desire_v to_o know_v be_v many_o it_o be_v possible_a that_o i_o can_v now_o remember_v they_o all_o but_o i_o shall_v as_o far_o as_o my_o memory_n do_v reach_v and_o they_o be_v such_o as_o these_o for_o freight_v i_o have_v observe_v you_o have_v speak_v several_a time_n of_o freight_v and_o especial_o in_o the_o copy_n of_o the_o bill_n of_o lade_n in_o folio_n 31._o pray_v let_v i_o know_v what_o it_o mean_v mr._n freight_v be_v a_o certain_a sum_n of_o money_n that_o a_o master_n of_o a_o ship_n be_v to_o have_v for_o carry_v of_o good_n from_o one_o place_n to_o another_o it_o be_v general_o agree_v upon_o by_o the_o merchant_n that_o ship_n the_o good_n and_o the_o master_n of_o the_o ship_n and_o in_o most_o country_n it_o be_v pay_v when_o the_o good_n be_v land_v but_o here_o in_o england_n for_o all_o our_o foreign_a plantation_n it_o be_v pay_v in_o london_n before_o the_o good_n go_v away_o because_o there_o be_v no_o species_n of_o money_n in_o the_o say_a plantation_n yo._n what_o be_v that_o then_o that_o be_v call_v avarage_n in_o the_o bill_n of_o lade_n must_v he_o be_v pay_v two_o sum_n of_o money_n for_o each_o parcel_n of_o good_n he_o carry_v mr._n no_o avarage_n be_v a_o duty_n which_o master_n have_v allow_v they_o upon_o special_a occasion_n as_o when_o a_o master_n of_o a_o ship_n be_v oblige_v to_o throw_v overboard_n any_o good_n for_o the_o safety_n of_o the_o rest_n of_o the_o ship_n load_v or_o when_o to_o save_v a_o ship_n a_o master_n in_o exceed_v bad_a wether_n be_v force_v to_o cut_v a_o anchor_n or_o cable_n etc._n etc._n or_o when_o there_o be_v extraordinary_a charge_n of_o pilotry_n etc._n etc._n in_o go_v up_o a_o river_n yo._n how_o much_o avarage_n be_v due_a to_o a_o master_n in_o such_o case_n mr._n the_o general_a avarage_n that_o a_o master_n have_v be_v 1_o d_o cr_n 2_o d_o in_o every_o shilling_n freight_v but_o if_o any_o very_a great_a damage_n or_o some_o extraordinary_a storm_n happen_v than_o he_o be_v to_o have_v proportionable_a to_o that_o sum_n he_o have_v suffer_v equal_o divide_v upon_o all_o his_o freight_v and_o this_o be_v call_v avarage_n yo._n what_o mean_v you_o when_o you_o speak_v of_o pay_v custom_n for_o the_o good_n you_o send_v out_o or_o bring_v in_o mr._n custom_n be_v a_o duty_n that_o be_v pay_v to_o the_o prince_n or_o state_n under_o who_o government_n you_o live_v and_o be_v pay_v unto_o they_o towards_o the_o great_a charge_n they_o be_v at_o in_o the_o defence_n of_o their_o kingdom_n or_o dominion_n against_o their_o enemy_n and_o for_o protection_n of_o their_o subject_n trade_n and_o the_o maintenance_n of_o ship_n garrison_n etc._n etc._n yo._n but_o how_o shall_v i_o know_v what_o i_o must_v pay_v for_o these_o custom_n and_o duty_n you_o speak_v of_o be_v there_o any_o certain_a rule_n to_o go_v by_o mr._n yes_o each_o nation_n have_v a_o book_n of_o the_o rate_n and_o price_n set_v down_o that_o all_o commodity_n shall_v pay_v out_o or_o in_o into_o their_o several_a kingdom_n and_o dominion_n yo._n be_v it_o easy_a to_o be_v find_v out_o by_o these_o book_n of_o rate_n mr._n yes_o very_o easy_a suppose_v you_o have_v 50_o hogshead_n of_o caper_n &_o you_o will_v know_v what_o you_o must_v pay_v custom_n inward_o for_o they_o look_v in_o the_o book_n of_o rate_n under_o the_o letter_n c_o and_o you_o will_v find_v caper_n and_o there_o you_o will_v find_v what_o the_o caper_n be_v value_v at_o and_o for_o every_o pound_n of_o english_a money_n that_o they_o be_v value_v at_o you_o must_v pay_v so_o many_o shilling_n and_o so_o of_o any_o other_o good_n whatsoever_o but_o though_o in_o other_o country_n the_o book_n of_o rate_n shall_v differ_v yet_o this_o be_v the_o nature_n and_o true_a meaning_n of_o it_o yo._n have_v see_v what_o custom_n be_v pray_v sir_n let_v i_o now_o know_v what_o man_n mean_v when_o they_o talk_v of_o barter_v of_o good_n mr._n barter_v of_o good_n be_v the_o sell_v of_o good_n and_o instead_o of_o money_n at_o the_o time_n of_o payment_n they_o take_v good_n at_o a_o certain_a price_n and_o so_o good_n pay_v for_o good_n former_o before_o the_o use_n of_o monies_n be_v know_v good_n be_v always_o give_v for_o good_n as_o corn_n for_o cloth_n sugar_n for_o linen_n etc._n etc._n and_o this_o be_v call_v barter_n and_o although_o money_n be_v the_o thing_n that_o answer_v all_o our_o occasion_n here_o in_o england_n holland_n france_n etc._n etc._n yet_o most_o of_o other_o place_n as_o the_o east_n and_o west-indies_n one_o commodity_n be_v give_v for_o another_o commodity_n and_o they_o know_v not_o what_o money_n mean_v yo._n now_o sir_n that_o we_o be_v about_o this_o discourse_n of_o monies_n and_o barter_v commodity_n pray_v let_v i_o know_v what_o that_o be_v which_o they_o call_v exchange_n and_o how_o it_o be_v to_o be_v understand_v because_o i_o have_v hear_v much_o discourse_n of_o it_o and_o that_o for_o a_o bill_n of_o exchange_n i_o can_v have_v any_o commodity_n send_v i_o mr._n exchange_n indeed_o be_v a_o excellent_a conveniency_n and_o be_v very_o commodious_a for_o all_o sort_n of_o trader_n and_o hinder_v much_o trouble_n danger_n charge_n and_o perplexity_n of_o mind_n but_o before_o i_o tell_v you_o what_o it_o be_v i_o will_v tell_v you_o what_o that_o rare_a merchant_n the_o author_n of_o lex_fw-la mercatoria_fw-la say_v of_o it_o the_o exchange_n for_o monies_n be_v of_o great_a antiquity_n for_o since_o the_o first_o silver_n monies_n coin_v by_o the_o roman_n be_v almost_o 1900_o year_n and_o even_o as_o money_n be_v invent_v to_o be_v make_v of_o the_o best_a metal_n to_o avoid_v the_o troublesome_a carriage_n of_o commodity_n up_o and_o down_o and_o from_o one_o country_n into_o another_o so_o upon_o the_o like_a consideration_n when_o other_o nation_n imitate_v the_o roman_n do_v coin_n monies_n exchange_n by_o bill_n for_o monies_n be_v devise_v to_o avoid_v both_o the_o danger_n and_o the_o adventure_n of_o monies_n and_o the_o troublesome_a carriage_n thereof_o this_o money_n now_o be_v make_v by_o divers_a nation_n of_o several_a standard_n and_o divers_a stamp_n and_o inscription_n as_o a_o mark_n of_o sovereignty_n cause_v they_o to_o appoint_v a_o certain_a exchange_n for_o the_o permutation_n of_o the_o several_a sort_n of_o coin_n in_o divers_a country_n with_o ut_fw-la any_o transportation_n of_o the_o coin_n but_o give_v par_n pro_fw-la pari_fw-la or_o value_v for_o value_n with_o a_o certain_a allowance_n to_o accommodate_v the_o merchant_n this_o he_o certify_v to_o be_v the_o cause_n of_o exchange_n yo._n but_o pray_v sir_n let_v i_o know_v what_o exchange_n be_v and_o how_o it_o be_v manage_v betwixt_o man_n and_o man_n by_o some_o one_o example_n mr._n that_o you_o shall_v propound_v unto_o i_o your_o question_n and_o i_o will_v answer_v it_o yo._n my_o

sir_n let_v i_o know_v what_o that_o be_v and_o i_o will_v endeavour_v to_o remember_v it_o mr._n every_o parcel_n consist_v and_o be_v make_v up_o of_o four_o several_a thing_n viz._n 1._o the_o debit_fw-la 2._o the_o credit_n 3._o the_o sum._n 4._o the_o reason_n of_o it_o yo._n pray_v explain_v this_o unto_o i_o by_o some_o example_n that_o i_o may_v know_v it_o mr._n that_o i_o shall_v by_o this_o example_n you_o have_v pay_v l._n 100_o 0_o 0_o d._n for_o the_o account_n of_o james_n webster_n of_o derby_n and_o in_o your_o journal_n it_o be_v write_v thus_o london_n 25_o may_n 1677._o james_n webster_n of_o derby_n debtor_n to_o cash_n l._n 100_o for_o so_o much_o pay_v for_o he_o to_o tho._n w._n of_o london_n as_o by_o his_o order_n the_o 24_o instant_a be_v l._n 100_o 0_o 0_o here_o you_o may_v observe_v 1._o j._n w._n be_v the_o debtor_n 2._o cash_n be_v the_o creditor_n 3._o l._n 100_o 0_o 0_o d._n be_v the_o sum._n 4._o the_o reason_n of_o the_o parcel_n it_o be_v for_o money_n pay_v to_o t._n w._n of_o london_n by_o his_o order_n of_o the_o 24_o of_o june_n 1677._o and_o carry_v this_o in_o your_o mind_n you_o will_v find_v a_o admirable_a advantage_n for_o whenever_o you_o be_v enter_v a_o parcel_n and_o can_v remember_v it_o this_o will_v bring_v each_o part_n to_o your_o perfect_a memory_n because_o it_o be_v the_o foundation-wall_n upon_o which_o all_o be_v build_v of_o each_o parcel_n yo._n well_o sir_n have_v now_o perfect_o learn_v to_o enter_v every_o thing_n upon_o the_o waste-book_n or_o the_o journal_n what_o be_v my_o next_o work_n i_o be_o to_o do_v mr._n the_o next_o work_n you_o have_v to_o do_v be_v to_o post_v out_o of_o the_o fair_a journal_n into_o the_o ledger_n yo._n i_o know_v not_o what_o you_o mean_v by_o the_o ledger_n pray_v explain_v it_o unto_o i_o mr._n the_o ledger_n be_v the_o great_a book_n that_o be_v the_o judge_n of_o all_o the_o other_o and_o here_o you_o see_v present_o what_o you_o owe_v to_o any_o one_o or_o what_o any_o one_o owe_v to_o you_o or_o what_o good_n you_o have_v by_o you_o that_o be_v not_o sell_v without_o go_v into_o any_o warehouse_n or_o cellar_n what_o you_o have_v in_o any_o factor_n hand_n beyond_o the_o sea_n and_o what_o you_o may_v have_v get_v in_o any_o time_n of_o your_o trade_n at_o the_o very_a first_o open_n of_o your_o book_n yo._n this_o book_n deserve_v look_v after_o for_o that_o it_o be_v a_o rare_a thing_n to_o be_v satisfy_v present_o upon_o any_o of_o these_o question_n but_o how_o shall_v i_o know_v this_o book_n from_o the_o journal_n or_o any_o other_o of_o the_o book_n mr._n it_o be_v distinguish_v with_o much_o ease_n present_o if_o you_o have_v respect_v but_o only_o to_o the_o rule_n of_o it_o which_o be_v thus_o yo._n pray_v let_v i_o see_v at_o present_a a_o example_n of_o any_o thing_n how_o it_o stand_v upon_o the_o journal_n and_o how_o it_o be_v upon_o the_o ledger_n that_o i_o may_v know_v the_o difference_n more_o plain_o mr._n you_o may_v remember_v in_o page_n 216._o how_o james_n webster_n of_o derby_n stand_v debtor_n for_o l._n 100_o 0_o odd_a now_o if_o you_o post_v it_o to_o the_o say_v james_n webster_n account_n upon_o the_o ledger_n it_o will_v stand_v thus_o as_o underneath_o 1676._o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr james_n webster_n of_o derby_n dr._n  _fw-fr  _fw-fr  _fw-fr may_n 25_o to_o cash_n pay_v t._n w._n 6_o 100_o 00_o yo._n now_o you_o have_v set_v it_o down_o pray_v explain_v the_o meaning_n of_o it_o mr._n that_o i_o shall_v in_o every_o particular_a and_o that_o you_o may_v the_o better_o be_v able_a to_o comprehend_v it_o i_o have_v mark_v each_o column_n with_o a_o figure_n n_o o_z 1_o 2_o 3_o etc._n etc._n i_o begin_v with_o the_o first_o column_n n_o o_o 1._o that_o be_v for_o the_o month_n therein_o you_o only_o set_v the_o name_n of_o the_o month._n in_o the_o column_n n_o o_fw-fr 2._o you_o only_a put_v the_o day_n of_o the_o month_n in_o figure_n always_o in_o the_o three_o colum_n you_o put_v the_o matter_n of_o the_o parcel_n be_v it_o of_o the_o debit_fw-la side_n or_o of_o the_o credit_n side_n of_o each_o parcel_n as_o you_o see_v in_o this_o last_o parcel_n of_o james_n webster_n in_o the_o four_o column_n you_o see_v the_o figure_n of_o the_o account_n you_o post_v unto_o and_o if_o you_o turn_v to_o that_o figure_n you_o will_v find_v out_o where_o that_o account_n stand_v and_o the_o particular_n the_o column_n n_o o_fw-fr 5._o be_v pound_n n_o o_fw-mi 6._o be_v shilling_n n_o o_fw-mi 7._o be_v penny_n yo._n now_o i_o have_v see_v what_o the_o ledger_n be_v i_o will_v willing_o be_v instruct_v how_o to_o post_v any_o question_n but_o especial_o pray_v let_v i_o know_v how_o i_o shall_v post_v this_o of_o james_n webster_n in_o page_n 216_o and_o 219._o mr._n that_o you_o may_v the_o bett●●_n understand_v it_o i_o will_v set_v down_o the_o parcel_n again_o london_n 26_o may_n 1677._o 17_o 19_o james_n webster_n of_o derby_n dr._n to_o cash_n l._n 100_o 00_o 00_o d._n for_o so_o much_o pay_v by_o his_o order_n unto_o t._n w._n of_o london_n as_o by_o his_o letter_n of_o the_o 24_o instant_a l._n 100_o 00_o 00_o in_o post_v this_o observe_v these_o follow_a rule_n 1._o seek_v at_o the_o begin_n of_o your_o ledger_n for_o your_o alphabet_n what_o folio_n the_o say_a james_n webster_n account_n stand_v in_o suppose_v it_o stand_v in_o folio_n 17_o turn_v to_o that_o folio_n and_o there_o proceed_v thus_o in_o the_o first_o column_n put_v down_o may_v in_o the_o second_o column_n put_v down_o the_o 26_o in_o the_o three_o column_n put_v down_o the_o party_n to_o who_o he_o be_v debit_fw-la to_o cash_n with_o as_o much_o as_o you_o can_v of_o the_o reason_n of_o the_o parcel_n in_o one_o line_n but_o be_v sure_a never_o make_v two_o line_n in_o the_o post_n of_o any_o parcel_n in_o the_o ledger_n upon_o any_o account_n whatsoever_o and_o in_o the_o four_o column_n put_v the_o folio_n where_o cash_n stand_v and_o that_o be_v folio_n 19_o and_o then_o set_v the_o sum_n of_o money_n l._n 100_o 0_o 0_o and_o so_o the_o parcel_n be_v post_v and_o when_o you_o have_v post_v it_o in_o this_o manner_n then_o return_v to_o your_o journal_n and_o there_o you_o will_v find_v such_o a_o small_a stroke_n at_o the_o begin_n of_o it_o as_o this_o be_v there_o you_o must_v put_v this_o mark_n of_o the_o folio_n where_o james_n webster_n account_n stand_v which_o be_v folio_n 17_o and_o then_o that_o stroke_n will_v stand_v thus_o 17_o then_o have_v you_o do_v that_o part_n which_o be_v the_o debit_fw-la part_n of_o your_o parcel_n and_o that_o be_v just_a the_o one_o half_a then_o must_v you_o go_v unto_o the_o credit_n of_o the_o parcel_n thus_o you_o may_v turn_v to_o folio_n 19_o that_o be_v cash_n and_o there_o you_o must_v name_n in_o the_o first_o column_n may_n in_o the_o second_o 26_o in_o the_o three_o by_o james_n webster_n in_o the_o four_o the_o folio_n james_n webster_n account_n do_v stand_v in_o and_o then_o the_o sum_n of_o money_n which_o be_v l._n 100_o 0_o 0_o d._n and_o so_o you_o return_v to_o the_o journal_n and_o there_o you_o find_v the_o post_a line_n to_o stand_v thus_o 17_o and_o now_o under_o this_o you_o must_v put_v this_o folio_n of_o cash_n n_o o_fw-fr 19_o and_o then_o it_o will_v show_v thus_o 17_o 19_o and_o so_o your_o parcel_n be_v quite_o do_v both_o for_o debtor_n and_o creditor_n and_o wherever_o you_o meet_v with_o a_o parcel_n that_o have_v but_o one_o side_n of_o this_o posting-line_n supply_v with_o figure_n than_o there_o be_v one_o side_n unpo_v yo._n sir_n i_o do_v not_o well_o understand_v what_o it_o be_v to_o look_v into_o this_o alphabet_n pray_v tell_v i_o what_o a_o alphabet_n mean_v mr._n a_o alphabet_n be_v a_o book_n of_o 24_o leave_n sometime_o 12_o leaf_n or_o 24_o leave_v at_o the_o begin_n of_o the_o ledger_n and_o therein_o be_v contain_v the_o 24_o letter_n of_o your_o alphabet_n from_o whence_o it_o derive_v its_o name_n if_o 24_o leaf_n there_o be_v 1_o letter_n for_o each_o leaf_n but_o if_o but_o 12_o leave_n then_o be_v there_o 2_o letter_n for_o each_o leaf_n yo._n pray_v let_v i_o see_v a_o example_n of_o this_o mr._n it_o can_v be_v show_v but_o in_o the_o thing_n itself_o because_o this_o book_n be_v too_o little_a but_o this_o be_v the_o manner_n of_o it_o a._n c._n e._n ascue_n james_n 1_o crouch_v will._n 3_o edmunds_n jos._n 5_o b._n d._n f._n beek_n samuel_n 2_o davis_n sam._n 4_o french_z john_n 6_o now_o suppose_v you_o look_v

the_o complete_a comptinghouse_n or_o the_o young_a lad_n take_v from_o the_o write_n school_n and_o full_o instruct_v by_o way_n of_o dialogue_n in_o all_o the_o mystery_n of_o a_o merchant_n from_o his_o first_o understanding_n of_o plain_a arithmetic_n to_o the_o high_a pitch_n of_o trade_n whereby_o the_o master_n be_v save_v much_o labour_n and_o the_o lad_n be_v lead_v by_o the_o hand_n to_o all_o his_o work_n and_o business_n which_o to_o youth_n be_v account_v troublesome_a but_o will_v here_o seem_v pleasant_a a_o work_n very_o necessary_a for_o all_o that_o be_v concern_v in_o keep_v account_n of_o what_o quality_n soever_o by_o john_n vernon_z london_n print_a by_o j._n d._n for_o benj._n billingsley_n at_o the_o printing-press_n in_o cornhill_n 1678._o to_o the_o reader_n the_o general_a want_n of_o some_o plain_a and_o familiar_a direction_n to_o youth_n have_v cause_v these_o follow_a line_n in_o which_o he_o be_v direct_v to_o the_o thing_n he_o must_v of_o necessity_n pass_v through_o in_o trade_n he_o be_v advertise_v of_o the_o danger_n he_o be_v likely_a to_o meet_v with_o he_o be_v by_o many_o short_a rule_n direct_v to_o escape_v those_o long_a tedious_a one_o he_o be_v daily_o teach_v in_o the_o school_n he_o be_v enable_v to_o discourse_n of_o the_o mystery_n of_o trade_n as_o well_o as_o if_o he_o have_v serve_v his_o time_n the_o chief_a end_n and_o design_n i_o have_v in_o it_o be_v that_o a_o master_n may_v have_v his_o mind_n present_o understand_v by_o his_o servant_n who_o general_o be_v keep_v four_o or_o five_o year_n to_o run_v of_o errand_n etc._n etc._n because_o his_o capacity_n extend_v no_o further_a and_o consequent_o his_o work_n do_v to_o his_o content_n that_o the_o servant_n may_v be_v respect_v of_o his_o master_n and_o cause_v he_o to_o be_v employ_v the_o first_o year_n as_o much_o as_o some_o be_v the_o last_o of_o their_o time_n and_o that_o by_o so_o do_v he_o may_v avoid_v evil_a company_n which_o general_o attend_v many_o sober_a lad_n for_o want_n of_o employment_n and_o last_o when_o he_o come_v into_o business_n he_o may_v be_v able_a to_o demonstrate_v by_o reason_n what_o he_o have_v learn_v by_o rote_n and_o not_o stand_v gape_v and_o say_v woollen_a cloth_n be_v woollen_a cloth_n why_o because_o his_o master_n say_v it_o be_v woollen_a cloth_n and_o have_v not_o one_o word_n of_o reason_n to_o prove_v it_o to_o be_v what_o he_o allege_v such_o as_o it_o be_v in_o a_o homely_a dress_n i_o present_v unto_o you_o and_o that_o it_o may_v have_v its_o intend_a end_n be_v the_o desire_n of_o your_o humble_a servant_n john_n vernon_z a_o alphabetical_a table_n a._n addition_n the_o use_n of_o it_o 1_o advantage_n in_o be_v careful_a of_o letter_n 8_o account_n of_o good_n sell_v how_o to_o make_v it_o 49_o account_n of_o good_n sell_v for_o account_n of_o a_o friend_n 52_o account_n of_o good_n sell_v for_o yourself_o 54_o avarage_n what_o it_o be_v 82_o acceptation_n of_o a_o bill_n of_o exchange_n what_o it_o be_v 93_o abatement_n to_o insurer_n and_o for_o what_o 155_o action_n the_o way_n of_o enter_v it_o 184_o attachment_n what_o it_o be_v 185_o arrest_v what_o belong_v to_o it_o ibid._n attorney_n what_o it_o be_v for_o another_o man_n 186_o allot_v of_o good_n 191_o allowance_n upon_o good_n you_o have_v sell_v 210_o alphabet_n what_o it_o be_v 223_o arbitratrion_n 236_o arbitrator_n who_o they_o be_v and_o their_o work_n 238_o arbitration_n bond_n what_o it_o be_v 239_o arbitration_n the_o work_n of_o it_o 241_o arbitrator_n if_o they_o disagree_v 241_o award_n what_o it_o be_v 242_o b._n break_v what_o it_o be_v 15_o bill_n of_o parcel_n what_o it_o be_v 17_o bill_n of_o lade_n what_o it_o be_v 31_o bill_n of_o lade_n what_o to_o do_v with_o they_o 30_o book_n of_o use_n in_o a_o compting-house_n 37_o balance_n the_o meaning_n of_o that_o word_n 60_o bill-book_n the_o use_n of_o it_o 62_o book_n to_o set_v down_o order_n 65_o book_n of_o good_n you_o expect_v home_n 67_o book_n of_o rate_n what_o it_o be_v 83_o barter_v of_o good_n what_o it_o be_v 84_o bill_n of_o exchange_n how_o to_o make_v it_o 87_o 90_o 91_o bill_n of_o exchange_n what_o to_o do_v with_o they_o 92_o bill_n of_o exchange_n why_o more_o than_o one_o give_v ibid._n bill_n of_o exchange_n from_o beyond_o sea_n 93_o bill_n of_o exchange_n past_o due_a not_o receive_v 101_o 103_o bill_n of_o exchange_n how_o to_o know_v when_o due_a 102_o bill_n pay_v for_o honour_n of_o any_o one_o what_o it_o be_v 103_o 104_o brokerage_n what_o it_o be_v 108_o 109_o broker_n what_o he_o be_v and_o how_o qualify_v 109_o 110_o bottomree_n what_o it_o be_v 138_o 139_o 140_o break_v of_o a_o trader_n what_o it_o be_v 156_o 157_o bond_n with_o a_o security_n bind_v 163_o bond_n for_o good_n sell_v by_o candle_n 192_o book_v your_o inventory_n of_o what_o be_v by_o you_o 204_o bill_n of_o exchange_n remit_v at_o time_n 206_o bill_n of_o exchange_n receive_v at_o sight_n 208_o bill_n of_o exchange_n draw_v at_o time_n ibid._n bill_n draw_v at_o sight_n 208_o balance_v a_o pair_n of_o book_n 225_o c._n copy_v of_o letter_n 8_o care_n in_o weigh_v good_n 9_o carmen_fw-la to_o deal_v with_o they_o 10_o custom_n and_o usage_n in_o tare_n 15_o call_v over_o weight_n 16_o cheat_n in_o weigh_v ibid._n copy_n of_o a_o exact_a bill_n of_o parcel_n 27_o clough_n what_o it_o be_v 21_o cast_v up_o good_n at_o break_a penny_n 25_o cocket_a what_o it_o be_v 29_o copy_v of_o account_n etc._n etc._n 35_o conveniency_n in_o a_o compting-house_n 36_o copy-book_n of_o letter_n how_o to_o use_v it_o 39_o copy-book_n for_o factory_n 42_o commission_n at_o 2_o per_fw-la cent._n how_o to_o cast_v it_o up_o 45_o commission_n at_o any_o price_n how_o to_o cast_v it_o up_o 46_o coyy-book_n of_o account_n of_o good_n sell_v 47_o cash-book_n meaning_n and_o use_n of_o it_o 69_o 70_o 71_o 72_o custom_n pay_v for_o good_n what_o it_o be_v 83_o charge_n on_o a_o protest_a bill_n of_o exchange_n 105_o continuation_n what_o it_o be_v 129_o cheat_n in_o money_n lend_v at_o bottomree_a 141_o cheat_n in_o insurance_n 149_o 150_o contribution_n what_o it_o be_v 155_o 156_o composition_n what_o it_o be_v 159_o court_n of_o conscience_n the_o proceed_n of_o it_o 183_o commission_n of_o bankrupt_a what_o it_o be_v 185_o custom-house_n bill_n the_o meaning_n 197_o commodity_n forbid_v 200_o charge_n i_o pay_v upon_o good_n of_o i_o that_o go_v out_o 206_o charge_n of_o good_n that_o come_v in_o of_o my_o 207_o charge_n upon_o good_n for_o a._n b_n account_n out_o ibid._n cheese_n sell_v part_n money_n part_n time_n 211_o canvas_n sell_v part_n money_n part_n time_n part_n in_o other_o good_n 212_o column_n of_o the_o ledger_n and_o the_o meaning_n of_o they_o 221_o charter-partie_n what_o it_o mean_v 226_o charter-party_n the_o form_n of_o one_o 227_o charter-party_n what_o to_o be_v do_v with_o it_o when_o make_v 234_o d._n division_n the_o use_n of_o it_o 4_o damage_n to_o a_o master_n by_o a_o careless_a boy_n 6_o direction_n in_o carry_v letter_n 7_o direction_n in_o deliver_v good_n 11_o danger_n in_o enter_v good_n 33_o danger_n in_o not_o write_v timely_a 117_o discompt_n what_o it_o be_v 129_o discompt_n how_o it_o differ_v from_o interest_n 129_o 130_o discompt_n how_o to_o calculate_v it_o 131_o direction_n how_o to_o deal_v with_o a_o man_n fail_v 159_o deliver_v what_o it_o be_v ibid._n debt_n receive_v in_o payment_n 166_o divide_v the_o debtor_n good_n among_o his_o creditor_n 168_o 169_o 170_o direction_n about_o they_o that_o owe_v money_n and_o must_v be_v sue_v for_o it_o 178_o 179_o 180_o debt_n you_o owe_v several_a how_o to_o book_n they_o 205_o damage_n allow_v a_o shopkeeper_n for_o good_n 209_o damage_n for_o good_n on_o my_o account_n 209_o damage_n on_o good_n when_o the_o account_n be_v make_v up_o 209_o damage_n on_o good_n for_o another_o man_n 209_o damage_n on_o good_n the_o account_n be_v send_v before_o 209_o direction_n in_o post_v 221_o damage_n to_o they_o do_v not_o abide_v by_o award_n 242_o direction_n for_o examine_v your_o book_n if_o they_o do_v not_o balance_v 247_o e._n explain_v the_o make_n of_o a_o account_n of_o good_n sell_v 56_o error_n and_o bad_a debt_n explain_v 60_o exchange_n of_o monies_n what_o it_o be_v 84_o 85_o exchange_v money_n how_o to_o manage_v it_o 86_o enlish_a money_n to_o reduce_v into_o french_a 89_o endorser_n what_o they_o be_v 99_o endorsement_n of_o a_o bill_n of_o exchange_n what_o it_o be_v 98_o example_n of_o difference_n in_o discompt_n &_o interest_n 136_o explanation_n of_o a_o policy_n of_o insurance_n 151_o exportation_n the_o meaning_n thereof_o 197_o

the_o 2_o per_fw-la cent._n 3._o then_o must_v you_o cut_v off_o the_o 2_o last_o right-hand_a figure_n of_o the_o pound_n and_o then_o 4._o multiply_v they_o by_o 20_o and_o take_v in_o the_o 11_o shilling_n 5._o multiply_v by_o 12_o d._n and_o take_v in_o the_o 4_o d._n and_o have_v still_o cut_v off_o the_o two_o outside_n figure_n 6._o continue_v by_o 4_o to_o multiply_v and_o you_o will_v find_v the_o sum_n will_v be_v example_n and_o observe_v this_o it_o will_v always_o give_v you_o a_o just_a and_o short_a account_n of_o your_o question_n and_o the_o same_o may_v be_v do_v if_o it_o be_v for_o 3_o 4_o 5_o 6_o 10_o per_fw-la cent._n or_o what_o you_o please_v only_o observe_v this_o that_o if_o it_o be_v but_o at_o 1_o per_fw-la cent._n you_o be_v not_o to_o multiply_v any_o thing_n at_o all_o only_o to_o cut_v off_o the_o two_o last_o figure_n and_o work_v the_o work_n exact_a as_o you_o have_v do_v this_o when_o you_o multiply_v it_o by_o 2_o and_o this_o will_v answer_v your_o end_n yo._n and_o be_v this_o all_o that_o be_v to_o be_v do_v in_o the_o factory_a or_o invoice-book_n mr._n yes_o have_v make_v this_o true_a factory_a or_o invoice_n then_o to_o set_v it_o in_o the_o factory-book_n word_n for_o word_n except_o the_o name_n at_o the_o bottom_n j._n johnson_n that_o you_o need_v not_o put_v because_o the_o book_n itself_o imply_v that_o yo._n what_o may_v i_o then_o do_v with_o the_o other_o side_n of_o this_o book_n mr._n proceed_v and_o make_v the_o next_o factory_a you_o have_v upon_o it_o for_o here_o be_v not_o any_o account_n of_o debtor_n and_o creditor_n this_o factory-book_n be_v page_v and_o not_o folioe_v yo._n i_o know_v not_o what_o you_o mean_v by_o page_n and_o folio_n pray_o explain_v that_o unto_o i_o mr._n by_o page_n be_v the_o put_v a_o set_a number_n from_o one_o side_n to_o the_o other_o on_o every_o side_n as_o number_v 1_o 2_o 3_o etc._n etc._n but_o to_o folio_n a_o book_n be_v to_o put_v the_o folio_n number_v 1_o upon_o the_o left_a side_n and_o the_o like_a upon_o the_o right_a side_n so_o that_o a_o book_n of_o 50_o leave_n reach_v but_o to_o number_v 50_o but_o when_o a_o book_n of_o 50_o leave_n be_v page_v it_o go_v to_o number_v 100_o yo._n what_o must_v i_o understand_v by_o the_o next_o book_n that_o you_o call_v a_o book_n wherein_o you_o put_v the_o copy_n of_o all_o good_n that_o come_v to_o you_o to_o sell_v for_o other_o man_n account_n as_o well_o as_o for_o your_o own_o account_n and_o how_o must_v i_o use_v it_o mr._n this_o book_n may_v be_v make_v equal_a to_o the_o bigness_n of_o the_o factory-book_n and_o it_o may_v be_v rule_v in_o the_o same_o manner_n but_o instead_o of_o be_v page_v it_o must_v be_v folioe_v from_o folio_n 1_o to_o the_o end_n yo._n when_o it_o be_v folio_n what_o must_v i_o then_o do_v with_o it_o mr._n you_o must_v open_v it_o and_o on_o the_o left-hand_a side_n you_o must_v begin_v and_o observe_v these_o thing_n 1._o to_o set_v down_o the_o place_n the_o factory_a be_v from_o that_o you_o be_v go_v to_o book_n 2._o you_o must_v rehearse_v as_o much_o as_o will_v be_v convenient_a of_o the_o title_n of_o the_o factory_a 3._o you_o must_v set_v down_o the_o particular_n 4._o you_o must_v set_v down_o the_o mark_n and_o number_n of_o the_o cask_n 5._o you_o must_v set_v down_o the_o total_a 6._o you_o must_v bring_v it_o into_o english_a money_n if_o for_o your_o own_o account_n 7._o you_o must_v put_v down_o the_o english_a charge_n that_o be_v lay_v out_o upon_o it_o yo._n what_o do_v you_o mean_v by_o the_o six_o thing_n of_o bring_v it_o into_o english_a money_n mr._n by_o bring_v it_o into_o english_a money_n i_o mean_v the_o work_n of_o it_o from_o the_o coin_n of_o any_o place_n where_o the_o factory_a come_v from_o into_o that_o of_o england_n where_o you_o live_v but_o that_o i_o shall_v show_v you_o when_o i_o come_v further_o to_o the_o teach_v you_o how_o to_o calculate_v exchange_n yo._n but_o what_o do_v you_o mean_v then_o sir_n by_o put_v down_o the_o english_a charge_n what_o do_v you_o mean_v by_o english_a charge_n mr._n by_o english_a charge_n i_o mean_v these_o follow_v viz._n 1._o freight_v to_o the_o master_n of_o the_o ship_n 2._o custom_n and_o petty-charge_n 3._o unlade_v the_o good_n porter_n wharfage_n lighterage_n boatage_n cellarage_n carman_n etc._n etc._n or_o whatever_o be_v lay_v out_o for_o the_o good_n until_o they_o be_v safe_a in_o your_o warehouse_n or_o in_o your_o cellar_n and_o afterward_o brokerage_n and_o provision_n yo._n then_o pray_v sir_n be_v please_v to_o show_v i_o how_o a_o account_n of_o the_o sale_n of_o good_n look_v when_o put_v into_o a_o good_a form_n 1676._o silk_n for_o my_o account_n of_o the_o send_n of_o a._n p._n merchant_n of_o paris_n receive_v from_o on_o board_n the_o james_n william_n jameson_n mr._n from_o rouen_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr p._n c._n n_o o_o 1._o n_o o._n 125_o aun_n 24_o ¼_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 126_o aun_n 27_o ¼_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 127_o aun_n 27_o ½_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 164_o aun_n 26_o ¼_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 172_o aun_n 24_o ¼_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 186_o aun_n 22_o ½_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 174_o aun_n 22_o ¼_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 182_o aun_n 27_o ½_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 194_o aun_n 26_o ¾_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 174_o aun_n 24_o ½_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr 253_o 0_o aun_n at_o 60_o s._n  _fw-fr 759_o  _fw-fr for_o pack_v etc._n etc._n  _fw-fr 17_o 6_o 5_o  _fw-fr for_a carriage_n  _fw-fr 1_o 13_o 5_o  _fw-fr for_o provision_n at_o 2_o per_fw-la cent._n  _fw-fr 15_o 11_o 2_o  _fw-fr  _fw-fr l._n 793_o 11_o 0_o  _fw-fr for_n l._n 793_o 11_o make_v at_o 56_o d._n l._n 61_o 14_o 4_o  _fw-fr for_a custom_n and_o charge_n l._n 9_o 11_o 3_o  _fw-fr for_o carman_n etc._n etc._n  _fw-fr 19_o 4_o  _fw-fr profit_n carry_v to_o profit_n &_o loss_n l._n 30_o 8_o 10_o  _fw-fr  _fw-fr l._n 102_o 13_o 9_o 1676._o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr cr._n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr may_n 7._o sell_v george_n crab_n 1_o m._n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr n_o o._n 172_o 24_o ½_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 174_o 22_o ¼_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 164_o 26_o ¼_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 186_o 22_o ½_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 95_o ½_o at_o 6_o s._n l._n 28_o 13_o  _fw-fr n_o o._n 126_o 27_o ¼_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 127_o 27_o ½_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 124_o 24_o ¼_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 79_o at_z 6_o s._n 3_o d._n l._n 12_o 16_o 09_o may_n 1._o sell_v to_o john_n green_n 1_o m._n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr n_o o._n 174_o 22_o ¼_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 182_o 27_o ½_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 194_o 26_o ¾_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 79_o ½_o at_o 16_o s._n  _fw-fr 61_o 04_o  _fw-fr  _fw-fr  _fw-fr l._n 102_o 13_o 09_o 1676._o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr silk_n for_o account_n of_o anthony_n pelelyer_n receive_v from_o paris_n by_o dover_n and_o callais_n mark_v and_o number_v as_o in_o margin_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr a._n p._n n_o o-122_a 22_o ½_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr n_o o._n b._n 123_o 22_o ¼_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 124_o 23_o ¾_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 125_o 24_o ●_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 126_o 24_o ½_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 127_o 25_o ¼_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 128_o 26_o ¾_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 129_o 27_o ¼_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 130_o 22_o ½_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 131_o 22_o ½_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr freight_v pay_v at_o dover_n  _fw-fr l._n 16_o 4_o  _fw-fr custom_n and_o charge_n  _fw-fr l._n 9_o 4_o 8_o  _fw-fr carriage_n to_o london_n etc._n etc._n  _fw-fr  _fw-fr 17_o 4_o  _fw-fr for_o several_a odd_a penny_n abate_v  _fw-fr  _fw-fr 3_o 8_o *_o for_o my_o commission_n at_o 2_o per_fw-la c._n  _fw-fr  _fw-fr 1_o 10_o 7_o  _fw-fr  _fw-fr  _fw-fr l._n 12_o 12_o 7_o *_o for_o brokerage_n of_o l._n 42_o 12_o 3._o at_o ½_o per_fw-la cent._n  _fw-fr  _fw-fr 4_o 3_o  _fw-fr  _fw-fr  _fw-fr l._n 12_o 16_o 10_o  _fw-fr for_o the_o neat_n proceed_v

error_n and_o bad_a debt_n except_v carry_v to_o the_o credit_n of_o his_o account_n currant_n  _fw-fr  _fw-fr 63_o 13_o 11_o  _fw-fr  _fw-fr  _fw-fr l._n 76_o 10_o 9_o 1676_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr may_n 3_o sell_v james_n web_n at_o 1_o m._n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr n_o o._n 126_o 24_o ½_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 129_o 27_o ¼_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 121_o 22_o ½_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 123_o 22_o ¼_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 127_o 25_o ¼_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 121_o ¾_n at_o 7_o s._n  _fw-fr 42_o 12_o 3_o june_n 13._o sell_v james_n long_o 1_o m._n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr n_o o._n 122_o 22_o ½_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 124_o 23_o ¾_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 125_o 24_o 0_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 128_o 26_o ¾_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 97_o at_z 8_o s._n  _fw-fr 23_o 16_o 00_o  _fw-fr n_o o._n 130_o 22_o ½_o at_o 9_o s._n  _fw-fr 10_o 2_o 6_o  _fw-fr  _fw-fr  _fw-fr l._n 76_o 10_o 9_o  _fw-fr scent_n this_o acc_n balance_v to_o a._n p._n lond._n 17_o july_n 1676._o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr j._n johnson_n  _fw-fr  _fw-fr  _fw-fr mr._n thus_o you_o see_v the_o example_n of_o two_o account_n in_o this_o book_n the_o one_o be_v where_o good_n be_v for_o your_o account_n and_o the_o other_o be_v for_o your_o friend_n account_n and_o here_o you_o may_v observe_v much_o variety_n and_o pleasure_n for_o you_o can_v immediate_o see_v by_o this_o book_n what_o be_v want_v in_o any_o parcel_n of_o good_n that_o be_v to_o be_v sell_v etc._n etc._n yo._n pray_v sir_n explain_v to_o i_o a_o little_a more_o at_o large_a the_o meaning_n of_o these_o two_o account_n i_o do_v understand_v some_o thing_n of_o they_o and_o something_o i_o do_v not_o mr._n what_o be_v it_o you_o do_v understand_v of_o they_o yo._n i_o understand_v most_o of_o the_o left_a side_n etc._n etc._n 1._o the_o title_n 2._o the_o place_n they_o come_v from_o 3._o the_o particular_n 4._o the_o mark_n and_o number_n of_o the_o cask_n 5._o the_o charge_n upon_o they_o and_o then_o the_o addition_n of_o each_o side_n and_o the_o provision_n at_o 2_o per_fw-la cent._n more_o or_o less_o that_o be_v to_o be_v take_v the_o thing_n i_o do_v not_o understand_v be_v the_o figure_n before_o each_o content_n of_o yard_n and_o ell_n what_o they_o mean_v and_o then_o the_o stroke_n against_o those_o figure_n and_o the_o thing_n you_o call_v brokerage_n with_o the_o explication_n of_o all_o the_o right-hand_a side_n for_o i_o know_v it_o not_o mr._n for_o the_o first_o thing_n which_o you_o say_v you_o do_v not_o understand_v which_o be_v the_o figure_n n_o o._n 124_o just_a before_o 24_o ell_n ¼_n that_o n_o o._n 124_o and_o the_o figure_n follow_v in_o the_o same_o place_n be_v the_o number_n of_o each_o piece_n mr._n what_o do_v you_o mean_v by_o number_n and_o of_o what_o use_n be_v they_o and_o what_o be_v their_o intent_n mr._n every_o man_n that_o make_v good_n have_v his_o number_n to_o begin_v as_o suppose_v a_o fabriquer_fw-fr of_o silk_n stuff_n etc._n etc._n do_v begin_v to_o make_v silk_n or_o stuff_n he_o do_v put_v upon_o the_o first_o piece_n n_o o._n 1._o and_o the_o length_n the_o next_o piece_n n_o o._n 2._o and_o the_o length_n and_o so_o to_o the_o last_o piece_n that_o he_o make_v of_o any_o good_n i_o have_v know_v some_o fabriquant_n at_o lion_n make_v good_n until_o they_o come_v to_o the_o number_n of_o 35000_o and_o odd_a the_o use_n of_o the_o say_a number_n be_v when_o any_o man_n have_v occasion_n to_o find_v out_o any_o defect_n in_o the_o make_v any_o piece_n or_o any_o manner_n of_o want_n in_o any_o piece_n of_o the_o true_a measure_n than_o you_o have_v reference_n to_o the_o number_n and_o that_o give_v you_o light_n into_o it_o or_o it_o show_v you_o the_o weaver_n that_o make_v it_o or_o the_o man_n that_o callendr_v it_o or_o if_o a_o piece_n be_v lose_v or_o steal_v it_o tell_v you_o which_o it_o be_v and_o many_o other_o thing_n very_o necessary_a yo._n what_o do_v you_o mean_v then_o by_o that_o which_o you_o call_v mark_n and_o number_n in_o the_o margin_n mr._n the_o mark_n and_o number_n in_o the_o margin_n be_v only_o in_o reference_n to_o the_o particular_a pack_n or_o barrel_n and_o not_o to_o the_o several_a piece_n or_o small_a box_n or_o parcel_n that_o be_v contain_v in_o it_o yo._n well_o what_o mean_v you_o by_o the_o stroke_v that_o be_v before_o each_o piece_n or_o number_n mr._n this_o it_o be_v a_o sign_n to_o i_o when_o i_o open_v my_o book_n that_o there_o be_v some_o of_o my_o good_n sell_v and_o some_o be_v unsold_a for_o example_n if_o this_o be_v the_o number_n 124_o 24_o ¼_n and_o it_o be_v unsold_a it_o remain_v as_o it_o be_v but_o if_o it_o be_v sell_v then_o be_v the_o number_n 124_o 24_o ¼_n thus_o set_v down_o 124_o 24_o ¼_n some_o do_v thus_o 124_o 24_o ¼_n which_o way_n of_o these_o you_o please_v but_o they_o that_o be_v so_o mark_v be_v those_o that_o be_v sell_v and_o the_o other_o not_o sell_v so_o that_o you_o satisfy_v your_o curiosity_n in_o a_o moment_n and_o see_v what_o be_v and_o what_o be_v not_o sold._n for_o brokerage_n i_o shall_v explain_v it_o unto_o you_o in_o its_o due_a and_o proper_a place_n but_o for_o the_o right_a side_n of_o either_o of_o these_o account_n there_o you_o set_v down_o the_o month_n you_o sell_v the_o good_n the_o day_n you_o sell_v they_o the_o man_n you_o sell_v they_o to_o and_o the_o time_n that_o you_o sell_v they_o for_o as_o you_o see_v in_o the_o first_o of_o the_o account_n may_v 2._o sell_v to_o george_n crab_n at_o 1_o m._n then_o do_v you_o set_v down_o the_o number_n and_o length_n of_o each_o piece_n with_o the_o price_n you_o sell_v they_o for_o and_o at_o the_o end_n of_o each_o price_n cast_v up_o the_o sum_n of_o money_n it_o come_v unto_o and_o put_v it_o in_o the_o margin_n as_o the_o piece_n in_o the_o second_o account_n n_o o._n 130_o 22_o ½_o at_o 9_o s._n l._n 10_o 2_o 6_o and_o have_v so_o put_v down_o all_o the_o right_a side_n see_v what_o it_o come_v unto_o and_o take_v your_o provision_n out_o at_o 2_o per_fw-la cent._n and_o add_v that_o as_o in_o the_o second_o account_n to_o the_o left_a side_n and_o add_v up_o both_o side_n and_o add_v up_o the_o same_o side_n and_o what_o be_v want_v on_o either_o side_n be_v profit_n or_o loss_n yo._n but_o how_o shall_v i_o know_v which_o be_v profit_n and_o which_o be_v loss_n mr._n when_o the_o right-hand_a side_n where_o the_o sale_n of_o the_o good_n be_v amount_v to_o more_o than_o the_o lefthand_n side_n by_o so_o much_o as_o it_o be_v more_o so_o much_o the_o profit_n be_v as_o in_o the_o first_o account_n the_o profit_n be_v l._n 30_o 8_o 10_o d._n but_o where_o the_o lefthand_n side_n be_v more_o than_o the_o right-hand_a side_n there_o it_o be_v so_o much_o loss_n this_o be_v when_o it_o be_v for_o your_o own_o account_n yo._n but_o what_o must_v i_o do_v when_o the_o good_n be_v for_o another_o man_n account_n as_o for_o example_n the_o second_o account_n how_o must_v i_o do_v that_o mr._n in_o the_o second_o account_n you_o see_v that_o the_o right-hand_a side_n come_v unto_o l._n 76_o 10_o 9d_o so_o much_o the_o good_n be_v sell_v for_o and_o the_o lefthand_n side_n be_v but_o l._n 12_o 16_o 10_o d._n so_o the_o balance_n be_v l._n 63_o 13_o 11._o which_o must_v be_v carry_v to_o the_o credit_n of_o your_o friend_n mr._n anthony_n pelely_a that_o send_v you_o the_o good_n and_o if_o there_o have_v prove_v loss_n as_o that_o the_o good_n shall_v not_o have_v yield_v their_o charge_n as_o sometime_o it_o do_v happen_v than_o you_o must_v carry_v the_o balance_n to_o his_o debit_fw-la yo._n what_o mean_v you_o by_o that_o word_n ballance_n i_o do_v not_o understand_v it_o mr._n by_o the_o word_n balance_v i_o do_v understand_v that_o if_o the_o credit_n side_n be_v l._n 76_o 10_o 9d_o and_o the_o debit_fw-la side_n l._n 12_o 16_o 10d_o than_o the_o balance_n be_v just_a so_o much_o money_n as_o will_v make_v this_o l._n 12_o 16_o 10d_o l._n 76_o 10_o 9d_o because_o then_o both_o side_n like_o a_o just_a balance_n be_v even_o l._n 79_o 10_o 9d_o and_o this_o be_v the_o meaning_n of_o the_o word_n ballance_n yo._n now_o sir_n pray_v let_v i_o know_v what_o you_o mean_v by_o those_o word_n error_n and_o bad_a debt_n except_v

lb._n ginger_n amsterdam_n p._n q._n 245_o yd_v s._n diaper_n my_o cobbler_n he_o come_v to_o read_v this_o and_o there_o he_o find_v w._n s._n send_v serges_n for_o spain_n and_o consider_v such_o a_o man_n be_v a_o good_a man_n and_o a_o wise_a stand_a man_n and_o he_o will_v not_o send_v good_n if_o he_o do_v not_o get_v by_o they_o undoubted_o he_o get_v well_o by_o they_o well_o i_o will_v venture_v and_o send_v some_o too_o and_o so_o send_v away_o a_o parcel_n likewise_o and_o so_o he_o that_o find_v the_o place_n out_o have_v no_o more_o right_a to_o it_o than_o the_o mere_a stranger_n but_o which_o be_v worse_o than_o this_o be_v by_o trader_n know_v what_o come_v into_o the_o nation_n the_o merchant_n lie_v open_a to_o the_o shopkeeper_n that_o can_v tell_v what_o the_o nation_n can_v expend_v and_o what_o it_o needs_o and_o if_o 100_o chest_n of_o china_n orange_n will_v serve_v the_o present_a necessity_n for_o three_o or_o four_o day_n the_o shopkeeper_n know_v the_o merchant_n have_v 4000_o chest_n shall_v buy_v no_o more_o than_o from_o hand_n to_o mouth_n and_o let_v the_o rest_n perish_v unless_o they_o can_v have_v they_o at_o their_o price_n so_o that_o submit_v nevertheless_o to_o better_a judgement_n i_o think_v it_o be_v far_o better_o for_o merchant_n the_o say_v bill_n be_v not_o print_v i_o be_o very_o confident_a they_o will_v have_v more_o encouragement_n to_o go_v on_o cheerful_o in_o export_v and_o import_v most_o sort_n of_o commodity_n yo._n i_o have_v hear_v much_o discourse_n about_o prohibit_v good_n and_o seizure_n be_v not_o all_o good_n lawful_a to_o be_v deal_v in_o provide_v i_o pay_v for_o they_o mr._n no_o there_o be_v many_o good_n although_o you_o buy_v they_o and_o pay_v for_o they_o you_o can_v carry_v they_o out_o of_o the_o nation_n or_o bring_v they_o into_o the_o nation_n because_o they_o be_v by_o act_n of_o parliament_n express_o forbid_v with_o penalty_n upon_o any_o that_o shall_v presume_v to_o do_v it_o and_o a_o merchant_n ought_v to_o be_v very_o well_o advise_v in_o what_o he_o deal_v for_o by_o ignorance_n herein_o many_o a_o man_n have_v have_v great_a loss_n by_o seizure_n etc._n etc._n yo._n pray_v sir_n let_v i_o know_v what_o commodity_n they_o be_v that_o be_v general_o forbid_v or_o prohibit_v to_o be_v bring_v into_o the_o nation_n or_o go_v out_o and_o what_o you_o mean_v by_o seizure_n mr._n the_o commodity_n forbid_v to_o be_v import_v be_v general_o such_o as_o do_v hinder_v our_o own_o native_n from_o work_n and_o there_o be_v many_o of_o they_o i_o shall_v name_v but_o few_o as_o ribond_n of_o silk_n lace_n white_a and_o black_a of_o silk_n thread_n or_o silver_n hat_n glove_n clothes_n stuff_n earthen_a ware_n bacon_n toy_n etc._n etc._n and_o by_o a_o late_a act_n all_o good_n and_o commodity_n of_o the_o growth_n &_o manufactory_a of_o france_n as_o wine_n silk_n paper_n etc._n etc._n and_o for_o they_o that_o go_v out_o money_n either_o in_o coin_n or_o bullion_n of_o gold_n or_o silver_n corn_n and_o any_o provision_n unless_o under_o such_o a_o rate_n wool_n and_o several_a other_o thing_n that_o be_v too_o tedious_a to_o mention_v in_o this_o place_n but_o may_v be_v more_o large_o see_v in_o the_o examine_v those_o act_n of_o parliament_n and_o statute_n in_o force_n for_o that_o purpose_n as_o for_o seizure_n by_o that_o word_n be_v mean_v the_o man_n or_o man_n that_o do_v find_v out_o and_o discover_v such_o good_n and_o take_v the_o same_o away_o and_o secure_v they_o as_o the_o law_n do_v direct_a either_o by_o carry_v they_o to_o his_o majesty_n warehouse_n or_o else_o to_o the_o next_o justice_n of_o the_o peace_n or_o to_o the_o constable_n house_n this_o be_v call_v seize_v the_o good_n yo._n when_o this_o officer_n have_v thus_o seize_v they_o what_o do_v he_o then_o do_v with_o they_o keep_v they_o for_o his_o own_o use_n mr._n no_o he_o have_v no_o power_n over_o they_o but_o must_v in_o such_o a_o certain_a time_n enter_v they_o into_o his_o majesty_n court_n of_o exchequer_n at_o westminster_n by_o way_n of_o information_n and_o then_o come_v to_o trial_n and_o so_o the_o law_n pass_v upon_o they_o either_o they_o be_v guilty_a or_o not_o guilty_a and_o if_o they_o be_v find_v guilty_a each_o party_n have_v his_o share_n as_o the_o act_n of_o parliament_n in_o that_o case_n do_v direct_v as_o in_o some_o good_n his_o majesty_n have_v half_a and_o the_o informer_n half_a in_o other_o the_o poor_a of_o the_o parish_n where_o they_o be_v seize_v have_v half_a and_o the_o informer_n half_a and_o several_a other_o way_n as_o the_o several_a act_n do_v recite_v yo._n what_o do_v they_o do_v with_o the_o man_n that_o they_o take_v these_o good_n from_o be_v they_o to_o have_v no_o punishment_n mr._n yes_o in_o some_o case_n it_o be_v felony_n in_o other_o imprisonment_n in_o other_o fine_n in_o other_o treble_a the_o value_n of_o the_o good_n seize_v and_o all_o these_o different_a according_a to_o the_o crime_n they_o be_v find_v guilty_a of_o yo._n what_o mean_v you_o by_o that_o they_o call_v smugle_v and_o smugler_n i_o have_v hear_v it_o often_o talk_v of_o at_o the_o waterside_n mr._n by_o smugler_n be_v mean_v the_o man_n or_o woman_n that_o do_v convey_v these_o prohibit_v good_n from_o place_n to_o place_n and_o by_o smugle_v be_v carry_v they_o from_o place_n to_o place_n private_o for_o example_n if_o j._n d._n do_v live_v at_o harwich_n and_o take_v up_o good_n private_o against_o law_n he_o be_v the_o smugler_n and_o if_o j._n p._n bring_v they_o in_o the_o night_n to_o colchester_n and_o there_o d._n b._n and_o he_o contrive_v to_o send_v they_o to_o london_n they_o be_v j._n p._n and_o d._n b._n both_o smugle_a be_v order_v and_o send_v forward_o their_o good_n for_o that_o purpose_n yo._n well_o sir_n now_o if_o you_o please_v let_v we_o consider_v of_o come_v to_o the_o book_n of_o every_o thing_n in_o such_o order_n as_o that_o when_o ever_o i_o have_v a_o mind_n i_o may_v present_o see_v what_o i_o have_v in_o the_o world_n and_o see_v what_o be_v due_a to_o i_o and_o what_o i_o owe_v unto_o other_o mr._n that_o be_v very_o true_a and_o you_o will_v find_v much_o pleasure_n and_o satisfaction_n in_o it_o and_o to_o do_v that_o you_o must_v first_o be_v provide_v of_o these_o three_o great_a book_n the_o waste-book_n mention_v page_n 38._o  _fw-fr fair_a journal_n  _fw-fr  _fw-fr ledger_n  _fw-fr which_o must_v be_v rule_v and_o make_v as_o i_o be_o go_v to_o direct_v you_o yo._n pray_v sir_n begin_v with_o the_o waste-book_n and_o show_v i_o how_o that_o must_v be_v rule_v and_o make_v mr._n the_o waste-book_n must_v be_v make_v of_o a_o good_a middling_a paper_n not_o very_o fine_a nor_o very_a course_n and_o it_o must_v be_v rule_v with_o a_o margin_n and_o with_o pound_n shilling_n and_o penny_n and_o herein_o you_o must_v put_v every_o thing_n that_o you_o transact_v because_o from_o hence_o it_o be_v to_o be_v carry_v to_o the_o fair_a journal_n word_n for_o word_n and_o this_o book_n be_v only_o keep_v to_o book_n thing_n immediate_o because_o they_o may_v not_o be_v forget_v and_o because_o there_o may_v be_v amendment_n before_o they_o do_v come_v to_o be_v fair_o post_v into_o the_o fair_a journal_n the_o manner_n of_o rule_v this_o wast-book_n be_v thus_o yo._n well_o sir_n be_v provide_v of_o such_o a_o book_n what_o be_v the_o first_o work_n that_o be_v to_o be_v do_v by_o i_o mr._n the_o first_o work_n be_v to_o make_v your_o inventory_n yo._n what_o mean_v you_o by_o a_o inventory_n i_o do_v not_o understand_v what_o it_o be_v mr._n a_o inventory_n be_v proper_o a_o account_n of_o all_o the_o money_n and_o debt_n owe_v to_o you_o and_o all_o the_o good_n ship_n house_n plate_n etc._n etc._n at_o that_o time_n you_o have_v by_o you_o as_o likewise_o all_o the_o money_n you_o owe_v to_o any_o person_n yo._n and_o how_o must_v i_o make_v this_o inventory_n suppose_v i_o have_v l._n 40_o 6_o 8_o d._n in_o money_n l._n 110_o 6_o 4_o d._n in_o tobacco_n l._n 119_o 6_o 3_o d._n in_o sugar_n l._n 16_o 10_o 4_o d._n due_a by_o a_o man_n at_o bristol_n l._n 119_o 2_o 11_o d._n by_o one_o at_o exon_n l._n 100_o 0_o 0_o by_o one_o at_o york_n a_o quarter_n of_o a_o ship_n l._n 250_o a_o house_n l._n 300_o and_o l._n 39_o 4_o 6_o d._n in_o jewel_n and_o plate_n how_o must_v these_o be_v book_v in_o my_o waste-book_n mr._n to_o answer_v your_o question_n how_o you_o shall_v enter_v this_o first_o parcel_n of_o a_o inventory_n look_v but_o back_o to_o your_o own_o reason_n and_o examine_v which_o must_v be_v the_o

of_o silk_n at_o 5_o s._n 5_o d._n ⅜_n per_fw-la ell._n 1470_o ell_n of_o cloth_n at_o 4_o s._n 6_o d._n ½_o per_fw-la ell._n 237_o lb_v ½_o of_o cinnamon_n at_o 34_o s._n 9_o d._n per_fw-la lb_fw-la this_o every_o schoolboy_n can_v do_v but_o the_o chief_a matter_n be_v this_o whereof_o i_o will_v now_o show_v you_o a_o example_n or_o two_o and_o all_o the_o rest_n be_v the_o same_o viz._n example_n a_o man_n live_v at_o paris_n in_o france_n and_o write_v i_o word_n he_o have_v sell_v some_o good_n for_o i_o the_o neat_n proceed_v of_o which_o be_v l._n 4276_o 17_o 6_o d._n french-mony_n and_o he_o will_v remit_v i_o the_o same_o money_n at_o 54_o d._n ½_o per_fw-la crown_n how_o shall_v i_o know_v whether_o i_o be_o cheat_v or_o no_o i_o know_v how_o to_o cast_v it_o up_o very_o well_o if_o it_o be_v so_o many_o crown_n at_o 54_o d._n ½_o but_o i_o know_v not_o how_o to_o bring_v these_o l._n 4276_o 17_o 6_o d._n into_o crown_n mr._n you_o must_v inquire_v how_o many_o french_a pound_n make_v a_o crown_n and_o you_o will_v find_v three_o divide_v the_o 4276_o 17_o 6_o d._n by_o three_o thus_o and_o there_o remain_v one_o pound_n in_o the_o quotient_a that_o be_v 20_o solz_n and_o the_o 17_o solz_n 6_o denier_n be_v add_v make_v 37_o solz_n 6_o denier_n so_o that_o the_o answer_v you_o will_v have_v be_v you_o will_v find_v just_a 1425_o crown_n 37_o s._n 6_o denier_n now_o if_o you_o can_v tell_v how_o many_o liver_n solz_n and_o denier_n make_v the_o coin_n you_o exchange_n in_o how_o can_v you_o tell_v what_o it_o be_v that_o you_o be_v to_o have_v in_o crown_n for_o he_o may_v as_o well_o make_v you_o good_a but_o 1214_o crown_n as_o your_o due_n 1425_o and_o you_o never_o the_o wise_a the_o same_o may_v be_v do_v also_o for_o spanish-mony_n your_o factor_n at_o cadiz_n write_v you_o word_n he_o have_v sell_v as_o many_o good_n for_o you_o as_o come_v to_o 8756_o rial_n plate_n now_o you_o account_n in_o ryal_n plate_n but_o you_o exchange_v in_o piece_n of_o eight_o and_o it_o behoove_v you_o to_o know_v how_o many_o rial_n plate_n make_v a_o piece_n of_o eight_o there_o be_v 8_o divide_v 8756_o by_o 8_o and_o it_o be_v now_o these_o 1094_o piece_n of_o eight_o ½_o at_o 47_o d._n ¾_n be_v no_o other_o than_o 1094_o ½_o ell_n of_o holland_n at_o 3_o s._n 11_o d._n ¾_n per_fw-la ell_n and_o this_o may_v serve_v you_o as_o a_o general_a rule_n for_o all_o exchange_n and_o the_o daily_a practice_n you_o will_v meet_v with_o will_v give_v you_o better_a satisfaction_n than_o any_o thing_n else_o can_v do_v certain_a direction_n how_o to_o examine_v your_o book_n if_o they_o do_v not_o balance_v 1._o examine_v your_o journal_n against_o your_o waste-book_n to_o see_v if_o that_o agree_v 2._o examine_v the_o journal_n and_o see_v if_o the_o addition_n of_o the_o inside_n column_n be_v right_a and_o that_o they_o amount_v to_o the_o sum_n in_o the_o margin_n 3._o prick_v over_o your_o ledger_n against_o your_o journal_n to_o see_v if_o each_o parcel_n be_v true_o post_v into_o the_o say_a ledger_n out_o of_o the_o journal_n put_v at_o the_o end_n of_o each_o line_n in_o the_o ledger_n this_o mark_n or_o which_o you_o like_v best_a with_o a_o red-lead_a or_o black-lead_a pencil_n 4._o examine_v your_o ballance-sheet_n if_o the_o credit_n be_v not_o put_v for_o the_o debit_fw-la 5._o re-examine_a each_o folio_n in_o the_o ledger_n to_o see_v if_o there_o be_v no_o error_n in_o their_o particular_a balance_n and_o in_o those_o addition_n and_o subtraction_n 6._o re-examine_a each_o account_n although_o it_o stand_v balance_v on_o the_o ledger_n to_o see_v if_o it_o be_v true_a for_o many_o time_n a_o fault_n escape_v 7._o examine_v the_o examining-mark_n in_o the_o ledger_n before_o mention_v to_o see_v if_o there_o be_v not_o some_o parcel_n want_v a_o mark_n and_o the_o reason_n of_o it_o and_o i_o will_v confident_o affirm_v to_o any_o man_n that_o when_o you_o have_v with_o diligence_n seek_v these_o several_a way_n you_o will_v find_v it_o out_o for_o if_o 2_o time_n 3_o be_v 6_o or_o 6_o time_n 3_o be_v 18_o so_o true_a be_v it_o your_o book_n will_v come_v out_o even_o in_o the_o ballance-sheet_n for_o all_o that_o be_v in_o book_n be_v but_o divide_v a_o entire_a sum_n into_o many_o part_n which_o must_v all_o come_v to_o the_o same_o end_n at_o last_o example_n 32_o divide_v it_o thus_o 9_o  _fw-fr  _fw-fr 17_o  _fw-fr  _fw-fr 1_o when_o add_v up_o be_v  _fw-fr 32_o yo._n what_o else_o have_v you_o sir_n that_o you_o can_v advise_v i_o to_o do_v in_o order_n to_o my_o be_v a_o exact_a trader_n mr._n mind_v these_o thing_n i_o have_v now_o lay_v down_o and_o be_v perfect_a and_o expert_a in_o they_o and_o by_o that_o time_n you_o be_v expert_a in_o these_o thing_n it_o be_v possible_a they_o may_v have_v teach_v you_o many_o other_o by_o experience_n for_o in_o trade_n one_o thing_n lead_v to_o the_o knowledge_n of_o another_o as_o one_o link_n of_o a_o chain_n hang_v unto_o the_o other_o finis_fw-la 1._o