for_o a_o small_a matter_n it_o may_v be_v 4_o 5_o 6_o per_fw-la cent._n the_o long_a voyage_n and_o if_o the_o ship_n be_v lose_v he_o recover_v his_o money_n of_o the_o insurer_n and_o thus_o he_o be_v upon_o certain_a ground_n for_o he_o that_o lend_v his_o money_n at_o bottomree_n and_o insure_v it_o general_o if_o the_o ship_n come_v home_o safe_a or_o be_v lose_v at_o sea_n gain_v at_o least_o 22_o or_o 23_o per_fw-la cent._n in_o 30_o per_fw-la cent._n and_o man_n now-adays_a be_v so_o cunning_a that_o they_o will_v not_o only_o have_v part_n of_o the_o ship_n mortgage_v unto_o they_o but_o will_v have_v some_o merchant_n or_o sufficient_a man_n or_o other_o that_o shall_v be_v engage_v for_o it_o and_o so_o have_v the_o borrower_n bond_n as_o well_o as_o the_o ship_n and_o his_o body_n bind_v as_o well_o as_o the_o voyage_n and_o this_o many_o that_o be_v necessitous_a rather_o than_o leave_v the_o money_n will_v run_v into_o but_o they_o seldom_o run_v out_o of_o it_o again_o 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this_o cause_n many_o cheat_n and_o many_o man_n to_o lose_v their_o ship_n on_o purpose_n that_o they_o may_v not_o pay_v the_o money_n which_o they_o take_v up_o at_o bottomree_a mr._n yes_o and_o several_a man_n have_v bring_v their_o ship_n safe_a to_o the_o river_n mouth_n and_o there_o they_o have_v sink_v they_o on_o purpose_n to_o avoid_v the_o payment_n of_o the_o money_n they_o owe_v at_o bottomree_n and_o have_v be_v detect_v and_o punish_v for_o it_o as_o it_o have_v deserve_v yo._n be_v there_o any_o thing_n else_o that_o i_o can_v learn_v that_o may_v be_v beneficial_a unto_o i_o belong_v to_o this_o bottomree_n mr._n nothing_o as_o i_o know_v but_o if_o you_o have_v occasion_n ever_o to_o take_v up_o money_n at_o bottomree_n yourself_o do_v it_o at_o as_o cheap_a a_o rate_n as_o you_o can_v and_o if_o you_o lend_v out_o money_n be_v sure_a to_o have_v to_o do_v as_o near_o as_o you_o can_v with_o honest_a man_n for_o many_o time_n there_o be_v a_o great_a cheat_n under_o 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send_v you_o word_n which_o be_v just_a as_o if_o you_o shall_v wait_v until_o your_o debtor_n send_v you_o word_n your_o bond_n be_v due_a yo._n have_v now_o speak_v in_o this_o matter_n of_o let_v out_o money_n at_o bottomree_n i_o pray_v sir_n let_v i_o know_v what_o the_o meaning_n of_o assurance_n be_v for_o your_o tell_v i_o i_o may_v ensure_v for_o 4_o 5_o or_o 6_o per_fw-la cent._n outward_o and_o inward_o mr._n assurance_n be_v when_o a_o man_n be_v in_o any_o manner_n of_o fear_n of_o the_o ship_n his_o good_n be_v in_o or_o the_o danger_n of_o the_o voyage_n or_o of_o pirate_n etc._n etc._n he_o than_o be_v willing_a to_o give_v another_o man_n a_o certain_a sum_n of_o money_n to_o put_v himself_o in_o your_o place_n and_o if_o any_o danger_n arise_v to_o pay_v you_o for_o the_o same_o good_n the_o value_n that_o you_o have_v assure_v it_o be_v a_o thing_n have_v be_v long_o in_o custom_n and_o use_n among_o trader_n and_o be_v establish_v by_o a_o law_n under_o claudius_n 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hundred_o and_o that_o be_v call_v primo_n and_o in_o the_o consideration_n of_o this_o primo_n the_o man_n that_o be_v your_o insurer_n run_v all_o the_o hazard_n that_o can_v be_v imagine_v until_o these_o good_n arrive_v safe_a at_o cadiz_n yo._n what_o have_v i_o to_o show_v for_o this_o when_o i_o have_v pay_v my_o money_n mr._n you_o have_v a_o policy_n of_o insurance_n and_o that_o be_v sign_v by_o the_o man_n you_o agree_v withal_o or_o by_o 2_o 3_o or_o 4_o if_o you_o deal_v with_o so_o many_o man_n to_o underwrite_v for_o you_o several_a sum_n and_o this_o policy_n of_o insurance_n aught_o to_o be_v copy_v in_o the_o office_n of_o assurance_n that_o be_v in_o a_o book_n keep_v there_o for_o that_o purpose_n and_o for_o which_o you_o pay_v a_o certain_a sum_n unto_o the_o clerk_n or_o clerk_n sit_v at_o that_o time_n yo._n what_o mean_v you_o by_o this_o policy_n of_o assurance_n which_o you_o do_v speak_v of_o what_o kind_n of_o thing_n be_v it_o mr._n it_o be_v a_o sheet_n 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name_n and_o name_n of_o all_o and_o every_o other_o person_n and_o person_n to_o who_o the_o same_o do_v may_v or_o shall_v appertain_v in_o part_n or_o in_o all_o do_v make_v assurance_n and_o cause_v himself_o and_o they_o and_o every_o of_o they_o to_o be_v insure_v lose_v or_o not_o lose_v ______o upon_o any_o kind_n of_o good_n and_o merchandise_n whatsoever_o load_v or_o to_o be_v load_v aboard_o the_o good_a ship_n call_v the_o ______o burden_v ______o tun_n or_o thereabouts_o whereof_o be_v master_n under_o god_n for_o this_o present_a voyage_n ______o or_o whosoever_o
as_o much_o loss_n to_o he_o if_o his_o letter_n be_v thus_o miscarry_v as_o if_o you_o shall_v go_v on_o purpose_n and_o fling_v it_o in_o the_o river_n therefore_o be_v very_o careful_a when_o you_o receive_v your_o letter_n where_o you_o put_v they_o and_o how_o you_o carry_v they_o and_o deliver_v they_o to_o the_o post-office_n yourself_o when_o you_o come_v there_o trust_v not_o to_o other_o to_o give_v in_o your_o letter_n but_o give_v they_o in_o yourself_o and_o see_v that_o the_o post-man_n take_v they_o have_v a_o care_n that_o you_o do_v not_o keep_v back_o as_o too_o many_o unjust_a rascal_n do_v the_o money_n for_o those_o letter_n that_o be_v to_o pay_v and_o because_o you_o can_v put_v it_o off_o with_o a_o lie_n and_o think_v no_o body_n see_v you_o you_o will_v never_o be_v find_v out_o mistake_v it_o not_o for_o in_o eight_o day_n or_o fifteen_o day_n at_o most_o come_v news_n from_o your_o master_n be_v correspondent_a that_o that_o letter_n do_v never_o come_v to_o 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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
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
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