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
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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 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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 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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 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some_o foolish_a young_a man_n do_v and_o think_v it_o long_o ere_o the_o letter_n be_v copy_v and_o their_o work_n over_o yo._n but_o pray_v sir_n let_v i_o know_v what_o you_o mean_v by_o copy_v of_o letter_n for_o i_o know_v not_o what_o it_o mean_v have_v never_o yet_o see_v any_o thing_n like_o it_o mr._n copy_v of_o letter_n be_v this_o when_o your_o master_n have_v write_v a_o letter_n than_o he_o give_v it_o you_o and_o you_o take_v a_o book_n he_o have_v only_o for_o that_o purpose_n and_o copy_v the_o same_o word_n exact_o word_n for_o word_n as_o your_o master_n have_v write_v it_o except_o that_o at_o the_o bottom_n of_o his_o letter_n usual_o put_v to_o all_o letter_n your_o humble_a servant_n t._n b._n this_o you_o leave_v out_o yo._n i_o be_o now_o satisfy_v in_o this_o particular_a of_o copy_v of_o letter_n and_o shall_v not_o think_v my_o time_n ill_o spend_v if_o i_o do_v copy_n many_o but_o shall_v endeavour_v to_o learn_v what_o i_o can_v out_o of_o they_o of_o the_o custom_n of_o merchant_n etc._n etc._n but_o what_o be_v the_o next_o work_n i_o may_v expect_v mr._n the_o next_o work_v you_o may_v expect_v be_v to_o be_v send_v to_o the_o waterside_n to_o take_v the_o weight_n of_o any_o good_n that_o be_v buy_v or_o sell_v by_o your_o master_n and_o herein_o you_o must_v be_v very_o careful_a for_o here_o many_o cheat_n and_o inconvenience_n may_v be_v put_v upon_o you_o by_o several_a person_n as_o carman_n porter_n waterman_n weigher_n or_o other_o merchant_n man_n old_a than_o yourself_o and_o long_o verse_v in_o the_o way_n of_o trade_n yo._n pray_v sir_n let_v i_o know_v how_o i_o can_v have_v any_o cheat_n put_v upon_o i_o or_o how_o i_o may_v be_v wrong_v and_o i_o will_v endeavour_v to_o avoid_v it_o for_o i_o will_v very_o willing_o acquit_v myself_o as_o i_o ought_v mr._n the_o work_v you_o will_v be_v put_v upon_o at_o the_o waterside_n will_v be_v weigh_v of_o good_n your_o master_n have_v buy_v and_o here_o you_o must_v have_v a_o especial_a eye_n to_o he_o that_o be_v the_o weigh_o for_o nothing_o be_v more_o common_a than_o for_o he_o to_o receive_v a_o bribe_n and_o slip_v out_o ½_o a_o c._n weight_n or_o ¼_n c._n to_o your_o prejudice_n more_o or_o less_o yo._n i_o know_v not_o what_o you_o mean_v by_o a_o weigh_o mr._n i_o will_v explain_v it_o unto_o you_o suppose_v you_o be_v weigh_v a_o parcel_n of_o sugar_n there_o be_v a_o crew_n they_o call_v they_o of_o tackle-porter_n they_o come_v and_o bring_v scale_n and_o weight_n and_o these_o porter_n carry_v your_o good_n from_o the_o warehouse_n to_o the_o scale_n and_o there_o one_o of_o they_o be_v the_o man_n that_o manage_n the_o weight_n and_o when_o the_o scale_n be_v even_o and_o ready_a to_o be_v unload_v come_v another_o of_o the_o same_o crew_n and_o they_o two_o tell_v out_o the_o ½_o c._n weight_n in_o which_o tell_v they_o be_v very_o apt_a to_o mistake_v that_o which_o you_o have_v to_o do_v in_o that_o respect_n be_v to_o have_v a_o especial_a eye_n to_o the_o scale_n and_o not_o to_o mind_v other_o ramble_a object_n for_o a_o master_n be_v much_o wrong_v by_o his_o servant_n negligence_n herein_o another_o thing_n you_o must_v learn_v to_o grapple_v with_o be_v unruly_a carman_n and_o that_o you_o may_v pretty_a well_o do_v if_o you_o keep_v in_o your_o pocket_n from_o time_n to_o time_n a_o abstract_n of_o the_o law_n for_o their_o regulation_n and_o the_o same_o for_o waterman_n upon_o their_o unreasonable_a demand_n take_v but_o their_o name_n or_o number_n of_o the_o carman_n carr_n and_o you_o will_v find_v a_o present_a alteration_n in_o they_o nay_o if_o you_o proceed_v you_o will_v find_v good_a justice_n immediate_o do_v you_o without_o any_o charge_n therefore_o to_o avoid_v be_v cheat_v by_o they_o be_v not_o run_v down_o with_o their_o damn_v and_o swear_v language_n nor_o do_v you_o ever_o make_v yourself_o familiar_a with_o they_o for_o if_o you_o do_v make_v yourself_o familiar_a they_o will_v present_o crow_v over_o you_o therefore_o always_o keep_v such_o fellow_n at_o a_o distance_n from_o you_o and_o sit_v not_o as_o some_o do_v too_o often_o to_o their_o master_n prejudice_n drink_v etc._n etc._n with_o they_o yo._n this_o i_o will_v observe_v but_o wherein_o will_v my_o work_n consist_v and_o what_o have_v i_o to_o do_v at_o the_o waterside_n if_o my_o master_n do_v buy_v or_o sell_v any_o good_n by_o weight_n mr._n your_o work_n be_v to_o have_v a_o small_a pocket-book_n in_o your_o pocket_n and_o when_o the_o scale_n be_v all_o fix_a then_o to_o begin_v order_z the_o porter_n to_o put_v the_o first_o draught_n into_o the_o scale_n and_o then_o when_o it_o be_v in_o the_o scale_n do_v you_o look_v out_o the_o mark_n and_o number_n of_o it_o and_o set_v it_o down_o upon_o your_o small_a paper-book_n or_o a_o clean_a sheet_n of_o paper_n for_o that_o purpose_n yo._n i_o know_v not_o what_o you_o mean_v by_o mark_n and_o number_n i_o pray_v sir_n explain_v that_o unto_o i_o mr._n you_o must_v know_v every_o merchant_n have_v his_o particular_a mark_n belong_v to_o he_o by_o which_o his_o good_n anre_v know_v from_o another_o man_n sometime_o the_o letter_n of_o his_o name_n sometime_o a_o star_n a_o grape_n a_o hand_n and_o many_o thing_n and_o herein_o be_v most_o judicious_a merchant_n cautious_a not_o of_o mark_v with_o any_o other_o man_n mark_n but_o their_o own_o for_o many_o inconvenience_n may_v arise_v thereupon_o lex_fw-la mercat_n pag._n the_o property_n of_o the_o good_n and_o merchandise_n be_v judge_v to_o he_o by_o who_o mark_n they_o be_v mark_v or_o seal_v every_o merchant_n be_v
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 â—_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
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 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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 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