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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
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 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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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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
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
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
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
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 bettâ—â—_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
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 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