Selected quad for the lemma: money_n

Word A	Word B	Word C	Word D	Occurrence	Frequency Band	MI	MI Band	Prominent
money_n	account_n	good_n	sell_v	2,414	5	10.4551	5	true

Text snippets containing the quad

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

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

explanation_n of_o a_o journal_n parcel_v 217_o explanation_n of_o the_o ledger_n 219_o explanation_n of_o arbitration_n 237_o f._n factory_a or_o invoice_n how_o to_o make_v one_o 43_o factory_a the_o copy_n of_o one_o 44_o folio_n what_o it_o be_v in_o a_o book_n 47_o freight_v what_o it_o be_v 81_o factor_n what_o he_o be_v and_o how_o qualify_v 112_o factorage_n what_o it_o be_v instance_n of_o it_o 113_o feather_n sell_v at_o time_n 211_o fair_a journal_n the_o use_n of_o it_o 217_o g._n good_n how_o to_o know_v what_o sell_v &_o what_o rest_v 58_o good_n according_a to_o the_o appraisement_n 167_o good_n at_o first_o cost_n ibid._n good_n buy_v for_o my_o own_o account_n how_o to_o book_n they_o 210_o good_n buy_v of_o 2_o or_o 3_o man_n in_o one_o day_n 210_o good_n buy_v for_o ready_a money_n 210_o good_n buy_v part_n money_n part_n time_n 211_o good_n buy_v with_o good_n ibid._n good_n sell_v for_o money_n ibid._n good_n send_v out_o for_o my_o own_o account_n 213_o good_n sell_v beyond_o sea_n by_o my_o factor_n how_o to_o make_v he_o debtor_n 213_o good_n send_v i_o for_o my_o account_n in_o return_n 213_o good_n sell_v to_o a_o man_n that_o break_v 214_o 215_o good_n sell_v for_o a_o friend_n account_n to_o a_o man_n that_o break_v 215_o general_n rule_n to_o enter_v any_o parcel_n by_o 216_o h._n house_n how_o to_o book_n they_o 204_o i._n invoice_n tear_v what_o it_o be_v 15_o interest_n in_o its_o several_a kind_n 117_o interest_n how_o to_o cast_v it_o up_o exact_v 119_o 120_o interest_n at_o 7_o 8_o 10_o etc._n etc._n per_fw-la cent._n 122_o 123_o increase_n of_o money_n by_o interest_n 123_o 124_o insurance_n what_o it_o be_v 142_o 143_o insure_v good_n outward_a bind_v 148_o insurance_n on_o good_n bind_v home_o 148_o insurance_n on_o life_n of_o person_n 149_o insurance-mony_n how_o cast_v up_o 153_o 154_o importation_n the_o meaning_n of_o it_o 197_o inventory_n the_o nature_n of_o it_o 204_o indenture_n the_o meaning_n of_o it_o 235_o k._n knowledge_n of_o good_n require_v in_o a_o merchant_n 236_o l._n letter_n for_o mark_v how_o to_o make_v they_o 13_o letter_n how_o to_o lay_v they_o up_o 36_o letter_n how_o to_o write_v they_o 40_o letter_n the_o form_n of_o one_o 41_o letter_n of_o credit_n what_o it_o be_v 105_o 107_o loss_n by_o insurance_n what_o must_v be_v do_v 155_o letter_n of_o licence_n what_o it_o be_v 173_o 174_o 175_o legacy_n receive_v by_o i_o how_o to_o book_n it_o 207_o linen_n send_v i_o by_o a_o man_n to_o sell_v 214_o linen_n sell_v by_o i_o for_o another_o man_n in_o barter_n for_o good_n money_n etc._n etc._n ibid._n ledger_n the_o use_n and_o meaning_n of_o it_o 217_o ledger_n the_o manner_n of_o rule_v it_o 218_o m._n multiplication_n the_o use_n of_o it_o 4_o mark_v and_o number_n what_o it_o be_v 11_o merchant_n duty_n as_o to_o mark_v 12_o measure_v good_n 16_o mark_n how_o to_o make_v they_o 13_o maxim_n about_o get_v in_o debt_n 180_o 181_o manufactory_a what_o it_o be_v 189_o monopoly_n what_o it_o be_v ibid._n money_n i_o take_v up_o at_o interest_n to_o book_n it_o 205_o money_n receive_v for_o insurance_n to_o book_n it_o 206_o money_n i_o lend_v out_o at_o interest_n ibid._n money_n receive_v for_o insurance_n for_o my_o account_n 206_o money_n pay_v for_o insurance_n for_o another_o ibid._n money_n receive_v on_o a_o bill_n of_o exchange_n at_o time_n 208_o money_n reduce_v one_o nation_n coin_v into_o that_o of_o another_o 242_o 243_o 244_o 245_o 246_o n._n number_n what_o they_o be_v 14_o number_n upon_o piece_n of_o good_n what_o they_o be_v 57_o non_fw-mi acceptance_n of_o a_o bill_n of_o exchange_n 93_o o._n order_n give_v a_o factor_n nature_n of_o they_o 112_o 113_o order_fw-fr libre_fw-la what_o it_o be_v 113_o 114_o outlawry_n what_o it_o be_v 185_o p._n pocket-book_n 11_o page_n what_o they_o be_v in_o a_o book_n 47_o profit_n and_o loss_n which_o be_v which_o 59_o petty_a expence-book_n what_o it_o be_v 74_o 75_o 76_o public_a notary_n what_o he_o be_v 93_o 94_o 95_o protest_v of_o a_o bill_n of_o exchange_n what_o it_o be_v 96_o 97_o person_n name_v in_o a_o bill_n of_o exchange_n 98_o price_n allow_v broker_n for_o buy_v or_o sell_v 111_o price_n allow_v factor_n for_o buy_v or_o sell_v 113_o power_n of_o a_o factor_n to_o compound_v a_o debt_n 116_o pawn-broker_n what_o he_o be_v 126_o 127_o procuration_n what_o it_o be_v 128_o policy_n of_o insurance_n what_o it_o be_v 144_o 145_o proposal_n of_o man_n fail_v in_o business_n 158_o 159_o payment_n to_o be_v make_v with_o security_n 161_o personal_a security_n what_o it_o be_v 162_o procuration_n what_o it_o be_v 187_o price-current_n what_o it_o be_v 196_o prohibit_v good_n what_o it_o mean_v 198_o pay_v a_o man_n money_n how_o to_o book_n it_o 205_o post_v in_o the_o ledger_n 221_o prick_a of_o book_n what_o it_o be_v 224_o prick_a book_n twice_o over_o 225_o r._n rule_n necessary_a in_o arithmetic_n 1_o receipt_n from_o the_o master_n or_o pursex_n of_o a_o ship_n 30_o receipt-book_n what_o it_o be_v 79_o 80_o redrawing_a a_o bill_n of_o exchange_n what_o it_o be_v 105_o release_v a_o general_a release_n what_o it_o be_v 159_o 160_o real_a security_n what_o it_o be_v 164_o rate_n of_o merchandise_n or_o book_n of_o rate_n 197_o receive_v money_n how_o to_o book_n it_o 205_o s._n substraction_n the_o use_n of_o it_o 3_o send_v good_n home_o when_o sell_v 26_o ship_n off_o of_o good_n 28_o sign_v what_o it_o be_v 159_o seal_v what_o it_o be_v 159_o single_a security_n upon_o bond_n what_o it_o be_v 165_o sell_v good_n by_o lot_n 191_o seizure_n what_o they_o mean_v 199_o 201_o smugler_n who_o they_o be_v 201_o 202_o smugle_a what_o it_o be_v 202_o t._n tear_v what_o it_o be_v 14_o tare_n how_o to_o set_v they_o down_o 16_o tret_n what_o it_o be_v 23_o tret_n how_o to_o cast_v it_o up_o ibid._n time_n give_v in_o bill_n of_o exchange_n 101_o tally-man_n what_o they_o be_v 125_o thought_n fit_a for_o a_o merchant_n 236_o v._n unlade_v of_o good_n 32_o usance_n what_o it_o be_v 99_o 100_o usurer_n what_o they_o be_v 124_o umpire_n what_o he_o be_v and_o his_o work_n 241_o w._n work_v the_o first_o a_o boy_n be_v put_v unto_o 6_o work_n in_o weigh_v good_n 9_o weigher_n the_o meaning_n of_o that_o name_n 10_o weight_n of_o good_n to_o set_v they_o down_o 15_o weight_n to_o reduce_v gross_a into_o small_a 22_o weight_n gross_a the_o meaning_n of_o it_o ibid._n way_n to_o attain_v to_o be_v a_o exact_a factor_n 114_o 115_o write_v letter_n when_o necessary_a 115_o witness_n what_o they_o be_v 159_o 160_o writ_n from_o the_o king_n bench_n what_o it_o be_v 185_o way_n of_o sell_v good_n by_o the_o candle_n 195_o waste-book_n what_o it_o be_v and_o how_o make_v 202_o wine_n sell_v part_n money_n part_v a_o bill_n part_n in_o logwood_n part_n at_o time_n 212_o advertisement_n that_o rare_a invention_n of_o cake_n ink_n so_o convenient_a for_o carriage_n as_o well_o by_o land_n as_o sea_n already_o experience_v by_o many_o thousand_o in_o england_n and_o foreign_a part_n to_o be_v the_o black_a fluent_a and_o strong_a ink_n yet_o invent_v and_o the_o more_o desirable_a because_o he_o that_o have_v the_o least_o bit_n of_o it_o in_o his_o pocket_n be_v possess_v of_o the_o best_a ink._n be_v to_o be_v have_v at_o mrs_n vernons_n coffeehouse_n against_o vintner_n hall_n in_o thames-street_n in_o london_n or_o at_o benj._n billingsley_n at_o the_o printing-press_n in_o cornhill_n with_o direction_n how_o to_o use_v it_o these_o book_n of_o account_n be_v sell_v by_o benjamin_n billingsley_n at_o the_o printing-press_a in_o cornhill_n 1._o speculum_fw-la mercativum_fw-la or_o the_o young_a merchant_n glass_n wherein_o be_v exact_a rule_n of_o all_o weight_n coin_n measure_n exchange_n and_o other_o matter_n necessary_a use_v in_o commerce_n as_o also_o variety_n of_o merchant_n account_n after_o the_o italian_a way_n of_o debtor_n and_o creditor_n in_o factorage_n parnership_n and_o barter_n likewise_o the_o method_n of_o keep_v purser_n book_n by_o john_n every_o at_o barnstaple_n in_o devon_n in_o folio_n 2._o creditor_n and_o debtor_n make_v easy_a or_o a_o short_a instruction_n for_o the_o attain_v the_o right_a use_n of_o account_n after_o the_o best_a method_n use_v by_o merchant_n fit_v to_o the_o trade_n and_o way_n of_o deal_v in_o these_o several_a capacity_n viz._n the_o youth_n or_o young_a scholar_n  _fw-fr the_o husbandman_n or_o farmer_n  _fw-fr the_o country-gentleman_n  _fw-fr the_n retail_v shopkeeper_n  _fw-fr the_o handicraft_n man._n  _fw-fr the_o merchant_n by_o stephen_n mounteage_n in_o quarto_n 3._o advice_n to_o the_o woman_n and_o maiden_n of_o london_n show_v that_o instead_o of_o

debtor_n and_o which_o must_v be_v the_o creditor_n sundry_a account_n must_v be_v debtor_n and_o stock_n must_v be_v creditor_n and_o that_o because_o here_o you_o be_v possess_v of_o several_a good_n by_o make_v sundry_a account_n debtor_n you_o will_v beget_v as_o you_o will_v see_v afterward_o a_o account_n for_o each_o sort_n of_o good_n stock_n must_v be_v creditor_n because_o it_o be_v possess_v of_o such_o and_o such_o good_n and_o then_o name_v the_o sum_n of_o money_n for_o they_o and_o the_o reason_n of_o the_o parcel_n yo._n pray_v sir_n proceed_v to_o the_o second_o what_o must_v i_o do_v when_o i_o owe_v several_a man_n money_n mr._n you_o must_v then_o make_v stock_n debtor_n and_o the_o several_a man_n creditor_n yo._n how_o must_v i_o do_v if_o i_o receive_v money_n of_o john_n bell_n upon_o bond_n bill_n or_o book_n mr._n you_o must_v make_v cash_n debtor_n and_o the_o party_n of_o who_o you_o receive_v it_o creditor_n yo._n how_o must_v i_o do_v when_o i_o pay_v any_o man_n money_n mr._n you_o must_v make_v the_o man_n debtor_n and_o cash_n creditor_n yo._n suppose_v i_o take_v up_o money_n at_o interest_n for_o any_o certain_a time_n more_o or_o less_o how_o must_v i_o book_n it_o mr._n you_o must_v make_v cash_n debtor_n for_o the_o principal_a money_n profit_n and_o loss_n debtor_n for_o the_o sum_n of_o interest_n and_o make_v the_o man_n that_o lend_v it_o creditor_n for_o the_o whole_a both_o principal_a and_o interest_n yo._n suppose_v i_o lend_v money_n myself_o out_o at_o interest_n how_o must_v i_o book_n that_o mr._n you_o must_v debtor_n the_o borrower_n for_o the_o whole_a sum_n of_o principal_a and_o interest_n and_o you_o must_v credit_v cash_n for_o the_o principal_a money_n that_o go_v out_o there_o and_o you_o must_v credit_v profit_n and_o loss_n for_o the_o interest_n money_n that_o be_v mention_v yo._n but_o if_o i_o receive_v money_n for_o insurance_n how_o must_v i_o book_n that_o mr._n you_o must_v debit_fw-la cash_n because_o that_o receive_v the_o money_n and_o you_o must_v credit_v profit_n and_o loss_n because_o it_o be_v so_o much_o money_n get_v clear_a yo._n what_o if_o i_o pay_v money_n for_o insurance_n what_o must_v i_o then_o do_v mr._n then_o must_v you_o credit_n cash_n because_o the_o money_n go_v out_o of_o it_o and_o debit_fw-la profit_n and_o loss_n because_o it_o be_v so_o much_o that_o be_v as_o good_a as_o lose_v yo._n but_o suppose_v that_o my_o insurance_n be_v for_o another_o man_n account_n mr._n then_o debit_fw-la he_o for_o the_o whole_a and_o credit_n cash_n for_o the_o money_n that_o be_v pay_v out_o to_o the_o insurer_n and_o credit_n profit_n and_o loss_n for_o your_o provision_n of_o the_o say_a insurance_n yo._n suppose_v i_o pay_v money_n upon_o good_n that_o go_v out_o of_o the_o nation_n for_o charge_n as_o custom_n and_o pack_v etc._n etc._n for_o my_o own_o account_n what_o must_v i_o do_v then_o mr._n then_o you_o must_v make_v the_o voyage_n to_o that_o place_n debtor_n in_o the_o hand_n of_o such_o a_o man_n your_o factor_n debtor_n for_o the_o whole_a and_o credit_v the_o man_n that_o trust_v you_o with_o the_o good_n if_o you_o buy_v they_o at_o time_n or_o cash_n if_o buy_v the_o good_n at_o ready_a money_n and_o credit_n cash_n for_o the_o money_n that_o go_v out_o for_o charge_n and_o profit_n and_o loss_n for_o your_o commission_n of_o the_o say_a good_n yo._n suppose_v i_o lay_v out_o money_n for_o charge_n upon_o good_n that_o come_v in_o from_o sea_n mr._n debtor_n the_o say_a good_n whether_o for_o another_o man_n account_n or_o your_o own_o and_o credit_n cash_n for_o the_o money_n pay_v out_o yo._n but_o if_o i_o lie_v out_o a_o sum_n of_o money_n for_o another_o man_n account_n for_o good_n i_o ship_n for_o he_o what_o must_v i_o do_v in_o that_o case_n mr._n you_o must_v not_o make_v the_o good_n debtor_n but_o the_o man_n for_o who_o account_n the_o good_n be_v must_v be_v make_v debtor_n for_o the_o whole_a sum_n and_o cash_n must_v be_v make_v credit_n for_o the_o money_n that_o go_v out_o in_o charge_n yo._n if_o i_o receive_v money_n for_o any_o legacy_n that_o be_v leave_v i_o how_o must_v i_o book_n that_o same_o mr._n you_o must_v debtor_n cash_n because_o it_o receive_v the_o money_n and_o credit_n profit_n and_o loss_n because_o it_o be_v so_o much_o profit_n to_o you_o or_o you_o may_v credit_v stock_n for_o the_o money_n it_o come_v all_o to_o one_o yo._n suppose_v i_o have_v a_o bill_n of_o exchange_n that_o be_v remit_v i_o at_o any_o time_n at_o double_a usance_n or_o usance_n etc._n etc._n how_o must_v i_o book_n it_o mr._n you_o must_v debit_fw-la bill_n of_o exchange_n remit_v there_o be_v a_o account_n so_o call_v and_o credit_v the_o man_n for_o the_o money_n he_o do_v remit_v and_o the_o reason_n be_v the_o remittor_fw-la must_v be_v make_v creditor_n and_o it_o be_v a_o very_a great_a error_n in_o they_o that_o will_v say_v the_o remitter_n be_v not_o to_o be_v credit_v until_o the_o money_n be_v receive_v for_o the_o remitter_n must_v have_v credit_n as_o soon_o as_o the_o bill_n be_v accept_v but_o cash_n can_v be_v make_v debit_fw-la because_o it_o do_v not_o receive_v any_o money_n into_o it_o until_o two_o month_n after_o so_o that_o this_o account_n be_v set_v up_o and_o here_o be_v upon_o this_o a_o true_a sight_n of_o all_o the_o bill_n you_o have_v stand_v out_o at_o any_o time_n without_o go_v to_o the_o bill-book_n yo._n but_o what_o must_v i_o do_v then_o when_o that_o bill_n be_v receive_v in_o money_n mr._n then_o must_v you_o debit_fw-la cash_n and_o credit_v the_o account_n before_o mention_v of_o bill_n of_o exchange_n remit_v because_o cash_n have_v the_o money_n and_o this_o account_n of_o bill_n of_o exchange_n have_v discharge_v its_o trust._n yo._n but_o suppose_v i_o have_v a_o bill_n of_o exchange_n that_o be_v remit_v i_o at_o sight_n and_o i_o receive_v money_n for_o it_o mr._n then_o debit_fw-la cash_n and_o credit_v the_o remitter_n yo._n what_o if_o a_o man_n draw_v a_o bill_n of_o exchange_n upon_o i_o at_o time_n mr._n then_o debit_fw-la the_o man_n and_o credit_v the_o account_n of_o bill_n draw_v as_o you_o do_v a_o account_n of_o bill_n remit_v because_o you_o must_v debit_fw-la the_o man_n and_o you_o can_v credit_v cash_n because_o you_o do_v not_o pay_v it_o but_o you_o may_v credit_v bill_n draw_v and_o when_o that_o bill_n come_v due_a debit_fw-la bill_n draw_v and_o credit_n cash_n for_o the_o mony_n yo._n suppose_v a_o man_n draw_v upon_o i_o at_o sight_n this_o sum._n mr._n then_o make_v the_o man_n debit_fw-la and_o cash_n credit_n because_o you_o pay_v the_o money_n present_o yo._n suppose_v i_o have_v sell_v good_n to_o a_o man_n that_o be_v a_o shopkeeper_n and_o he_o come_v for_o damage_n to_o have_v a_o abatement_n how_o must_v i_o enter_v this_o mr._n there_o be_v several_a way_n to_o enter_v this_o as_o it_o shall_v fall_v out_o for_o the_o good_n may_v be_v of_o several_a sort_n some_o for_o your_o own_o account_n and_o some_o for_o other_o man_n account_n and_o sometime_o the_o account_n be_v shut_v up_o before_o and_o sometime_o a_o account_n be_v send_v to_o the_o man_n the_o good_n belong_v unto_o yo._n how_o must_v i_o do_v when_o i_o make_v allowance_n for_o damage_n of_o the_o good_n that_o be_v for_o my_o own_o account_n mr._n then_o debit_fw-la the_o account_n of_o those_o good_n and_o credit_v the_o man_n the_o good_n be_v sell_v unto_o yo._n but_o if_o the_o good_n be_v all_o sell_v and_o i_o have_v put_v that_o account_n on_o the_o book_n and_o carry_v the_o profit_n or_o loss_n to_o its_o proper_a place_n how_o be_v it_o then_o mr._n then_o must_v you_o make_v profit_n and_o loss_n debit_fw-la and_o credit_v the_o man_n that_o be_v to_o have_v the_o allowance_n make_v he_o yo._n but_o suppose_v it_o be_v for_o the_o account_n of_o another_o man_n and_o he_o have_v have_v that_o account_n send_v he_o before_o mr._n then_o you_o must_v make_v that_o man_n account_n current_a debtor_n &_o credit_v the_o account_n of_o the_o man_n that_o be_v to_o have_v the_o allowance_n make_v he_o yo._n but_o if_o i_o shall_v have_v a_o allowance_n of_o any_o man_n that_o have_v sell_v i_o good_n how_o shall_v i_o book_n that_o mr._n you_o must_v make_v that_o man_n debtor_n and_o the_o account_n of_o good_n buy_v credtor_n or_o if_o they_o be_v another_o man_n account_n then_o must_v you_o make_v that_o man_n account_n credit_n by_o the_o former_a man_n that_o do_v make_v the_o allowance_n yo._n if_o i_o buy_v good_n for_o my_o own_o account_n of_o any_o man_n as_o cloth_n lead_v stuff_n herring_n etc._n etc._n

how_o must_v i_o book_n that_o mr._n you_o must_v frame_v a_o account_n for_o those_o good_n stuff_n etc._n etc._n and_o make_v they_o debtor_n and_o the_o man_n you_o buy_v they_o of_o creditor_n specify_v the_o number_n length_n price_n and_o what_o they_o come_v unto_o with_o the_o time_n they_o be_v buy_v for_o yo._n if_o i_o buy_v good_n in_o one_o day_n of_o two_o or_o three_o man_n for_o my_o own_o account_n at_o time_n how_o must_v i_o book_n it_o then_o mr._n you_o must_v then_o make_v the_o good_n debtor_n to_o sundry_a account_n and_o those_o sundry_a account_n must_v be_v the_o man_n you_o buy_v they_o of_o and_o this_o avoid_v make_v of_o several_a parcel_n in_o the_o journal_n yo._n but_o what_o if_o i_o buy_v any_o good_n for_o ready_a money_n and_o that_o of_o one_o man_n or_o of_o more_o mr._n then_o debit_fw-la the_o good_n and_o credit_n cash_n because_o the_o good_n be_v in_o your_o possession_n and_o the_o money_n go_v away_o from_o you_o yo._n but_o what_o if_o i_o shall_v buy_v good_n for_o part_n money_n and_o part_n time_n mr._n then_o must_v you_o debit_fw-la those_o good_n that_o be_v buy_v and_o credit_n cash_n for_o the_o money_n that_o go_v out_o and_o credit_v the_o man_n that_o do_v give_v you_o credit_n for_o the_o remainder_n yo._n but_o if_o i_o buy_v one_o parcel_n of_o good_n for_o another_o as_o cotton_n to_o be_v pay_v in_o sugar_n mr._n then_o debit_fw-la the_o good_n that_o come_v in_o viz._n cotton_n and_o credit_v sugar_n that_o go_v out_o the_o first_o remain_v by_o you_o and_o the_o last_o pass_v away_o yo._n but_o if_o i_o shall_v sell_v my_o good_n as_o lead_v etc._n etc._n for_o ready_a mony_n mr._n then_o debit_fw-la cash_n for_o the_o money_n and_o credit_n lead_v because_o lead_n go_v away_o and_o money_n come_v in_o yo._n suppose_v i_o sell_v a_o parcel_n of_o feather_n etc._n etc._n for_o time_n to_o any_o man._n mr._n then_o debit_fw-la the_o man_n that_o buy_v they_o and_o credit_v the_o good_n because_o that_o man_n that_o do_v buy_v they_o have_v not_o yet_o pay_v for_o they_o and_o the_o good_n they_o pass_v from_o you_o yo._n but_o if_o i_o sell_v a_o parcel_n of_o cheese_n for_o part_n money_n and_o part_n time_n what_o must_v i_o do_v then_o mr._n debit_fw-la the_o man_n that_o buy_v they_o for_o so_o much_o as_o the_o good_n at_o time_n come_v unto_o and_o debit_fw-la cash_n for_o so_o much_o money_n as_o be_v receive_v and_o then_o credit_v the_o account_n of_o those_o good_n sell_v for_o the_o whole_a sum_n of_o monies_n another_o way_n be_v use_v by_o some_o man_n but_o nothing_o so_o well_o for_o the_o buyer_n and_o that_o be_v to_o debit_fw-la the_o buyer_n for_o the_o whole_a sum_n the_o good_n come_v unto_o and_o in_o another_o article_n debit_fw-la cash_n and_o credit_v the_o buyer_n for_o the_o ready_a mony_n but_o this_o come_v not_o nigh_o unto_o the_o other_o for_o dispatch_n and_o neatness_n but_o be_v round_o the_o bush_n if_o the_o money_n be_v pay_v the_o same_o day_n yo._n but_o it_o may_v so_o fall_v out_o that_o i_o may_v sell_v a_o parcel_n of_o canvas_n for_o part_n money_n part_n time_n and_o part_v holland_n than_o what_o be_v to_o be_v do_v by_o i_o mr._n debit_fw-la cash_n for_o the_o money_n it_o receive_v into_o it_o debit_fw-la the_o buyer_n for_o what_o he_o do_v buy_v at_o time_n and_o debtor_n holland_n for_o what_o they_o amount_v unto_o and_o credit_v the_o canvas_n for_o the_o whole_a sum_n of_o monies_n yo._n but_o yet_o further_o sir_n suppose_v i_o sell_v a_o parcel_n of_o wine_n for_o part_v money_n part_v a_o bill_n part_n in_o logwood_n and_o part_n at_o time_n what_o must_v i_o do_v then_o mr._n then_o must_v you_o debit_fw-la cash_n for_o the_o money_n it_o receive_v debit_fw-la the_o man_n the_o bill_n or_o bond_n be_v make_v by_o for_o the_o same_o recite_v the_o content_n of_o it_o and_o the_o endorser_n if_o any_o debit_fw-la logwood_n for_o what_o that_o come_v unto_o and_o then_o debit_fw-la the_o buyer_n for_o what_o he_o buy_v still_o say_v sundry_a account_n be_v debit_fw-la and_o credit_v your_o account_n of_o wine_n for_o the_o whole_a sum_n that_o all_o these_o come_v unto_o yo._n but_o what_o if_o i_o send_v a_o parcel_n of_o good_n out_o for_o my_o own_o account_n to_o any_o factor_n at_o hamborough_n cadiz_n etc._n etc._n what_o must_v i_o do_v then_o mr._n then_o must_v you_o make_v voyage_n to_o hamburg_n etc._n etc._n in_o the_o hand_n of_o such_o a_o man_n my_o factor_n debtor_n and_o then_o make_v the_o man_n or_o man_n that_o sell_v the_o good_n to_o you_o at_o time_n credit_n and_o then_o make_v the_o cash_n credit_n for_o any_o ready_a money_n that_o be_v lay_v out_o for_o pack_v custom_n etc._n etc._n yo._n and_o when_o the_o factor_n sell_v the_o good_n what_o be_o i_o to_o do_v when_o he_o have_v send_v i_o a_o account_n of_o the_o sale_n of_o they_o mr._n you_o must_v debit_fw-la the_o factor_n my_o account_n and_o credit_v that_o voyage_n to_o hamburg_n and_o that_o you_o must_v do_v in_o a_o double_a margin_n of_o two_o species_n one_o of_o the_o coin_n of_o hamburg_n etc._n etc._n and_o the_o other_o of_o the_o place_n you_o live_v in_o the_o inner_a column_n must_v be_v the_o column_n for_o the_o outlandish_a money_n that_o which_o be_v next_o your_o left_a hand_n in_o writing_n yo._n but_o suppose_v instead_o of_o money_n my_o factor_n send_v my_o good_n what_o must_v i_o do_v with_o that_o mr._n you_o must_v then_o make_v those_o good_n that_o come_v debit_fw-la and_o credit_v the_o factor_n your_o account_n with_o a_o double_a margin_n as_o be_v before_o say_v of_o both_o species_n yo._n and_o what_o if_o that_o factor_n shall_v send_v i_o a_o parcel_n of_o linen_n for_o his_o own_o account_n how_o must_v i_o book_n that_o mr._n you_o must_v make_v those_o good_n debtor_n and_o specify_v for_o who_o account_n they_o be_v and_o credit_n cash_n for_o the_o money_n lay_v out_o for_o the_o charge_n upon_o they_o pay_v by_o you_o at_o their_o land_n yo._n and_o suppose_v i_o shall_v sell_v any_o of_o these_o good_n of_o my_o friend_n for_o good_n in_o barter_n money_n time_n and_o a_o note_n of_o a_o man_n hand_n mr._n the_o sell_v of_o good_n for_o your_o own_o account_n or_o that_o of_o any_o friend_n of_o you_o be_v all_o one_o the_o buyer_n must_v be_v make_v debtor_n and_o the_o good_n always_o name_v for_o who_o account_n they_o be_v be_v to_o be_v make_v credit_n but_o in_o this_o present_a case_n debit_fw-la cash_n for_o the_o money_n receive_v debit_fw-la the_o man_n for_o those_o at_o time_n debit_fw-la the_o good_n receive_v in_o barter_n debit_fw-la the_o stranger_n for_o his_o note_n and_o credit_v the_o good_n of_o your_o friend_n for_o the_o entire_a sum_n that_o they_o come_v unto_o yo._n suppose_v sir_n a_o man_n to_o who_o i_o have_v sell_v a_o parcel_n of_o good_n amount_v to_o l._n 100_o for_o my_o account_n instead_o of_o pay_v i_o at_o two_o month_n shall_v break_v and_o give_v i_o ¼_n part_v down_o ¼_n on_o security_n ¼_n at_o time_n ¼_n lost._n how_o must_v i_o set_v this_o upon_o my_o waste-book_n in_o order_n mr._n you_o must_v say_v sundry_a account_n debtor_n and_o make_v the_o man_n that_o break_v creditor_n for_o the_o whole_a sum_n of_o l._n 000_o 0_o 0_o d._n and_o the_o account_n that_o must_v be_v debtor_n be_v viz._n cash_n for_o ¼_n down_o 25_o 0_o 0_o j._n b._n his_o friend_n bind_v at_o 6_o m._n 25_o 0_o 0_o j._n p._n himself_o at_o 3_o m._n 25_o 0_o 0_o profit_n and_o loss_n lose_v by_o he_o 25_o 0_o 0_o  _fw-fr 100_o 0_o 0_o and_o this_o be_v all_o enter_v in_o one_o parcel_n yo._n but_o suppose_v these_o good_n be_v none_o of_o my_o own_o but_o for_o a_o friend_n account_n and_o that_o i_o have_v send_v he_o his_o account_n of_o the_o sales_n of_o they_o some_o time_n since_o what_o must_v i_o do_v then_o mr._n then_o you_o must_v debit_fw-la your_o friend_n account_n current_n instead_o of_o profit_n and_o loss_n and_o give_v he_o advice_n of_o it_o yo._n be_v there_o no_o other_o thing_n to_o be_v observe_v in_o enter_v parcel_n in_o the_o journal_n mr._n yes_o there_o be_v several_a nicety_n and_o rarity_n in_o book-keeping_a but_o to_o tell_v you_o of_o they_o will_v be_v but_o to_o burden_v your_o memory_n and_o the_o practical_a and_o sensitive_a part_n be_v require_v before_o you_o can_v be_v perfect_o able_a to_o do_v a_o thing_n as_o it_o shall_v but_o here_o be_v a_o general_a rule_n to_o be_v observe_v by_o you_o in_o enter_v every_o parcel_n and_o if_o you_o do_v mind_n it_o you_o can_v never_o be_v out_o yo._n pray_v

their_o usual_a pastime_n and_o education_n in_o needlework_a lace_n and_o point-making_a it_o be_v far_o more_o necessary_a and_o profitable_a to_o apply_v themselves_o to_o the_o right_a understanding_n and_o practice_n of_o the_o method_n of_o keep_v book_n of_o account_n whereby_o either_o single_a or_o marry_v they_o may_v know_v their_o estate_n carry_v on_o their_o trade_n and_o avoid_v the_o danger_n of_o a_o helpless_a and_o forlorn_a condition_n incident_a to_o widow_n with_o some_o essay_n or_o rudiment_n for_o young_a beginner_n in_o twelve_o article_n by_o one_o of_o that_o sex_n in_o quart_n the_o complete_a compting-house_n youth_n i_o be_o a_o young_a lad_n that_o have_v be_v at_o school_n some_o time_n and_o have_v go_v through_o most_o part_n of_o arithmetic_n and_o will_v willing_o be_v now_o make_v fit_a for_o a_o merchant_n either_o to_o serve_v my_o time_n at_o home_n or_o to_o go_v abroad_o which_o my_o friend_n shall_v think_v most_o convenient_a for_o i_o but_o i_o know_v not_o what_o use_n to_o make_v of_o what_o i_o have_v learn_v master_n what_o rule_n have_v you_o learn_v at_o school_n yo._n i_o have_v learn_v addition_n substraction_n multiplication_n division_n the_o rule_n of_o three_o and_o practice_n mr._n what_o use_n be_v these_o rule_n put_v unto_o let_v i_o know_v and_o begin_v with_o the_o first_o of_o they_o yo._n the_o first_o be_v addition_n and_o that_o teach_v i_o to_o see_v what_o many_o several_a draught_n of_o weight_n length_n of_o stuff_n or_o sum_n of_o money_n put_v together_o do_v amount_v unto_o in_o the_o whole_a mr._n can_v you_o show_v i_o any_o example_n of_o it_o yo._n yes_o sir_n i_o believe_v i_o can_v my_o father_n send_v i_o the_o other_o day_n to_o take_v some_o stuf_n with_o our_o man_n from_o several_a place_n i_o have_v of_o our_o packer_n 6_o  _fw-fr dyer_n 19_o  _fw-fr presser_z 17_o  _fw-fr drawer_n 4_o  _fw-fr  _fw-fr 46_o and_o in_o all_o i_o bring_v home_o 46_o stuff_n from_o those_o several_a place_n and_o when_o i_o have_v they_o he_o order_v i_o to_o measure_v they_o and_o the_o 6_o hold_v 227_o yard_n  _fw-fr 19_o 1172_o  _fw-fr 17_o 964_o  _fw-fr 4_o 142_o  _fw-fr 46_o 2505_o yard_n so_o that_o i_o esteem_v the_o 46_o piece_n hold_v 2505_o yd_n mr._n you_o be_v right_a and_o by_o the_o same_o rule_n you_o may_v give_v a_o answer_n if_o you_o do_v receive_v any_o quantity_n of_o money_n of_o several_a man_n what_o be_v receive_v in_o all_o or_o if_o you_o sell_v any_o good_n by_o weight_n what_o several_a draught_n come_v unto_o be_v add_v up_o together_o but_o what_o can_v you_o tell_v i_o concern_v the_o next_o rule_n which_o you_o call_v substraction_n yo._n i_o believe_v sir_n i_o can_v answer_v that_o likewise_o for_o i_o have_v be_v already_o send_v abroad_o to_o receive_v some_o money_n and_o have_v be_v order_v to_o pay_v some_o out_o again_o and_o i_o believe_v what_o remain_v be_v the_o answer_n to_o your_o question_n mr._n you_o be_v in_o the_o right_a but_o can_v you_o give_v i_o a_o instance_n how_o you_o do_v it_o yo._n yes_o sir_n i_o remember_v i_o receive_v of_o mr._n web_n l._n 42_o 16_o 4_o  _fw-fr mr._n long_n 64_o 9_o 3_o  _fw-fr mr._n shaw_n 92_o 3_o 4_o  _fw-fr l._n 199_o 8_o 11_o and_o my_o father_n order_v i_o to_o pay_v out_o again_o to_o three_o man_n some_o of_o the_o money_n to_o mr._n dixe_v l._n 40_o 00_o 00_o  _fw-fr mr._n jenny_n 90_o 00_o 00_o  _fw-fr mr._n cook_n 10_o 00_o 00_o  _fw-fr l._n 140_o 00_o 00_o and_o have_v receive_v l._n 199_o 8_o 11_o d._n and_o pay_v out_o l._n 140_o 00_o 00_o d._n there_o remain_v by_o i_o the_o sum_n of_o l._n 59_o 8_o 11_o d._n mr._n you_o be_v in_o the_o right_n and_o so_o it_o be_v do_v if_o he_o have_v order_v you_o to_o receive_v stuff_n sugar_n etc._n etc._n and_o to_o sell_v out_o again_o or_o deliver_v any_o part_n of_o they_o to_o any_o body_n to_o see_v what_o remain_v but_o what_o say_v you_o to_o the_o next_o rule_n you_o call_v multiplication_n yo._n this_o rule_n i_o imagine_v save_v much_o time_n in_o put_v down_o several_a sum_n and_o then_o add_v of_o they_o up_o for_o by_o multiplication_n i_o can_v see_v immediate_o what_o they_o come_v all_o unto_o without_o addition_n if_o it_o be_v but_o a_o single_a multiplication_n for_o if_o my_o father_n give_v i_o 3_o d._n for_o 9_o day_n together_o i_o need_v not_o set_v down_o 9_o time_n 3_o d._n but_o set_v down_o 9_o and_o multiply_v by_o 3_o for_o 3_o time_n 9_o be_v 27_o d._n and_o by_o this_o rule_n of_o multiplication_n i_o can_v tell_v you_o many_o thing_n as_o suppose_v i_o be_o send_v to_o school_v 9_o mile_n from_o home_n and_o i_o have_v be_v at_o school_n 224_o time_n than_o i_o have_v go_v 2016_o mile_n whereas_o if_o i_o shall_v set_v down_o 9_o 224_o time_n it_o will_v be_v very_o tedious_a and_o troublesome_a mr._n what_o say_v you_o of_o division_n and_o what_o use_n do_v you_o put_v that_o unto_o yo._n that_o answer_v i_o many_o question_n for_o if_o i_o will_v know_v how_o many_o shilling_n there_o be_v in_o 100_o d._n i_o need_v only_o divide_v 100_o by_o 12_o and_o there_o come_v out_o 8_o s._n and_o 4_o d_o in_o the_o quotient_a and_o be_v exceed_o useful_a in_o the_o work_n of_o many_o question_n as_o if_o there_o be_v 21469_o inch_n if_o i_o divide_v it_o by_o 12_o than_o i_o know_v that_o there_o be_v 1789_o foot_n and_o 1_o inch_n and_o if_o i_o will_v know_v how_o many_o yard_n there_o be_v i_o do_v but_o divide_v it_o by_o 3_o and_o there_o be_v 596_o yard_n and_o 2_o foot_n mr._n this_o be_v very_o true_a as_o i_o shall_v explain_v to_o you_o in_o many_o thing_n hereafter_o and_o indeed_o all_o manner_n of_o question_n be_v answer_v and_o wrought_v by_o addition_n substraction_n multiplication_n and_o division_n let_v they_o be_v never_o so_o hard_a and_o difficult_a yo._n sir_n i_o have_v often_o hear_v of_o many_o short_a rule_n that_o be_v use_v by_o merchant_n which_o cut_v off_o that_o tedious_a way_n of_o the_o rule_n of_o three_o but_o never_o can_v do_v any_o of_o they_o nor_o have_v i_o ever_o see_v they_o do_v mr._n if_o you_o resolve_v upon_o learning_n the_o mystery_n of_o a_o merchant_n and_o that_o you_o will_v serious_o bend_v your_o mind_n unto_o it_o i_o will_v endeavour_v to_o instruct_v you_o in_o any_o thing_n that_o be_v necessary_a thereunto_o yo._n sir_n i_o return_v you_o my_o hearty_a thanks_o for_o it_o and_o do_v assure_v you_o i_o shall_v not_o only_o be_v very_o careful_a in_o observe_v your_o direction_n but_o also_o very_o thankful_a for_o the_o same_o and_o hope_v you_o will_v pardon_v my_o trouble_v you_o with_o many_o mean_a and_o insignificant_a question_n which_o through_o my_o ignorance_n i_o shall_v be_v force_v to_o ask_v you_o mr._n i_o shall_v be_v very_o willing_a to_o hearken_v to_o all_o your_o question_n and_o to_o answer_v they_o to_o the_o best_a of_o my_o skill_n yo._n i_o pray_v sir_n let_v i_o know_v then_o the_o work_v i_o shall_v be_v put_v upon_o when_o i_o come_v to_o be_v a_o apprentice_n from_o the_o low_a unto_o the_o high_a mr._n the_o first_o work_v you_o will_v be_v put_v unto_o and_o which_o indeed_o be_v the_o low_a you_o can_v be_v put_v unto_o be_v the_o fetch_a letter_n from_o the_o posthouse_n and_o carry_v letter_n to_o the_o posthouse_n in_o the_o discharge_n of_o which_o there_o require_v not_o much_o skill_n but_o a_o great_a deal_n of_o care_n honesty_n and_o diligence_n yo._n sir_n i_o can_v conceive_v what_o great_a matter_n this_o may_v be_v to_o i_o for_o a_o porter_n may_v carry_v a_o letter_n or_o a_o maid_n or_o footboy_n wherein_o can_v my_o care_n honesty_n or_o diligence_n be_v discern_v in_o this_o matter_n mr._n in_o several_a respect_n a_o master_n may_v be_v damage_v very_o considerable_o if_o the_o servant_n be_v not_o careful_a and_o honest_a his_o letter_n may_v be_v lose_v or_o may_v miscarry_v or_o may_v come_v too_o late_o for_o he_o to_o answer_v his_o ends._n yo._n i_o desire_v you_o then_o sir_n to_o show_v i_o how_o i_o shall_v avoid_v do_v my_o master_n harm_n in_o this_o particular_a and_o how_o i_o may_v discharge_v myself_o as_o i_o shall_v and_o i_o will_v endeavour_v so_o to_o do_v mr._n you_o must_v be_v sure_a when_o you_o be_v send_v to_o carry_v letter_n to_o the_o posthouse_n to_o tell_v the_o letter_n as_o you_o receive_v they_o from_o your_o master_n and_o tell_v they_o in_o again_o to_o the_o post-office_n for_o if_o you_o receive_v twenty_o letter_n and_o lose_v one_o of_o they_o by_o the_o way_n that_o very_a letter_n may_v undo_v your_o master_n and_o it_o be_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

be_v well_o if_o they_o get_v ⅛_n per_fw-la cent._n clear_a now_o thus_o much_o for_o brokerage_n which_o require_v far_o more_o than_o i_o can_v say_v and_o therefore_o i_o shall_v leave_v it_o it_o be_v now_o grow_v common_a for_o man_n to_o use_v they_o for_o their_o own_o end_n and_o when_o once_o they_o have_v sell_v but_o one_o case_n of_o good_n by_o a_o broker_n mean_n and_o know_v the_o customer_n themselves_o to_o turn_v merchant_n and_o broker_n too_o and_o never_o mind_n the_o broker_n more_o yo._n pray_v now_o let_v i_o know_v what_o you_o mean_v when_o you_o speak_v of_o a_o factor_n be_v not_o a_o factor_n and_o a_o merchant_n all_o one_o mr._n no_o there_o be_v a_o great_a deal_n of_o difference_n betwixt_o a_o merchant_n and_o a_o factor_n although_o every_o factor_n be_v proper_o a_o merchant_n yet_o every_o merchant_n be_v not_o a_o factor_n yo._n pray_v sir_n let_v i_o know_v what_o a_o factor_n be_v mr._n a_o factor_n be_v one_o that_o buy_v or_o sell_v good_n for_o another_o man_n account_n and_o receive_v a_o certain_a salary_n for_o his_o pain_n but_o be_v not_o to_o run_v any_o manner_n of_o risque_n or_o hazard_v if_o the_o good_n be_v lose_v or_o burn_v or_o any_o accident_n happen_v he_o be_v not_o to_o bear_v it_o and_o for_o the_o bad_a debt_n if_o there_o happen_v any_o the_o factor_n be_v not_o to_o bear_v it_o unless_o he_o go_v contrary_a to_o his_o order_n that_o do_v employ_v he_o then_o in_o such_o case_n the_o factor_n be_v to_o bear_v the_o loss_n and_o not_o the_o proprietor_n yo._n pray_v sir_n let_v i_o know_v a_o instance_n or_o a_o example_n of_o what_o you_o say_v mr._n suppose_v you_o have_v a_o parcel_n of_o tobacco_n for_o the_o account_n of_o a_o merchant_n at_o virginia_n and_o the_o good_n be_v not_o come_v to_o your_o hand_n but_o perish_v at_o sea_n that_o be_v nothing_o to_o you_o but_o if_o they_o come_v to_o your_o hand_n and_o you_o have_v a_o true_a order_n from_o he_o for_o the_o enter_n of_o the_o same_o and_o pay_v the_o custom_n shall_v of_o your_o own_o head_n or_o by_o any_o accident_n or_o mistake_n enter_v the_o good_n false_a and_o the_o same_o shall_v be_v seize_v the_o loss_n will_v lie_v at_o your_o door_n or_o if_o he_o order_v you_o to_o sell_v these_o good_n for_o ready_a money_n and_o you_o sell_v they_o for_o one_o month_n or_o for_o any_o time_n and_o the_o debt_n become_v bad_a it_o will_v lie_v at_o your_o door_n and_o so_o in_o the_o buy_v any_o manner_n of_o good_n if_o the_o good_n be_v not_o according_a to_o order_n the_o man_n may_v refuse_v they_o when_o he_o have_v receive_v they_o and_o the_o damage_n shall_v fall_v upon_o you_o yo._n pray_v sir_n what_o satisfaction_n then_o have_v a_o man_n for_o all_o these_o hazard_n he_o run_v as_o a_o factor_n mr._n factorage_n be_v do_v at_o several_a price_n in_o several_a place_n according_a to_o the_o custom_n of_o the_o country_n in_o some_o country_n they_o take_v 8_o and_o 10_o per_fw-la cent._n as_o at_o barbadoes_n jamaica_n virginia_n and_o most_o of_o those_o western_a part_n in_o other_o 2_o ½_o &_o 3_o per_fw-la cent._n as_o general_o throughout_o all_o italy_n 2_o per_fw-la cent._n as_o in_o france_n spain_n portugal_n etc._n etc._n 1_o ½_o per_fw-la cent._n as_o in_o holland_n and_o other_o place_n but_o the_o generality_n only_o take_v throughout_o europe_n 2_o per_fw-mi cent._n yo._n what_o then_o be_o i_o to_o observe_v to_o be_v a_o very_a exact_a factor_n mr._n your_o chief_a work_n be_v to_o observe_v your_o order_n with_o all_o manner_n of_o watchfulness_n and_o abide_v by_o they_o unless_o you_o have_v a_o general_a order_n order_fw-fr libre_fw-la that_o every_o thing_n be_v leave_v to_o your_o own_o liberty_n then_o may_v you_o act_v as_o for_o yourself_o and_o nothing_o can_v ever_o be_v impute_v to_o you_o yo._n what_o be_v the_o general_n order_v you_o speak_v of_o mr._n it_o be_v this_o if_o a_o man_n do_v order_n you_o to_o buy_v good_n or_o sell_v good_n and_o do_v limit_v you_o to_o nothing_o but_o for_o price_n time_n quality_n and_o quantity_n etc._n etc._n leave_v it_o to_o your_o discretion_n then_o be_v you_o free_a but_o if_o you_o be_v tie_v up_o in_o the_o least_o manner_n you_o can_v call_v it_o a_o order_fw-fr libre_fw-la or_o general_a order_n yo._n be_v there_o then_o no_o difference_n betwixt_o a_o merchant_n and_o a_o factor_n but_o this_o that_o what_o a_o merchant_n buy_v or_o sell_v or_o order_n he_o do_v for_o his_o own_o account_n but_o when_o he_o do_v it_o by_o another_o man_n order_n and_o receive_v a_o provision_n for_o his_o pain_n it_o be_v by_o factorage_n mr._n none_o at_o all_o but_o this_o set_v this_o aside_o they_o be_v all_o one_o a_o merchant_n and_o a_o factor_n and_o it_o be_v as_o great_a a_o honour_n to_o be_v a_o factor_n as_o a_o merchant_n and_o general_o at_o the_o long-run_a most_o money_n be_v get_v by_o they_o that_o be_v careful_a and_o vigilant_a factor_n yo._n but_o what_o will_v make_v i_o a_o careful_a and_o vigilant_a factor_n mr._n the_o due_a observe_v to_o answer_v all_o letter_n write_v to_o you_o to_o answer_v the_o particular_n of_o each_o letter_n as_o well_o as_o the_o letter_n in_o general_a to_o refer_v nothing_o until_o to_o morrow_n that_o can_v be_v do_v to_o day_n but_o answer_v as_o soon_o as_o may_v be_v to_o be_v always_o advise_v the_o true_a rise_n and_o fall_v of_o commodity_n the_o best_a season_n to_o buy_v or_o sell_v in_o which_o be_v a_o continual_a beget_n of_o business_n and_o make_v your_o employer_n think_v of_o that_o business_n which_o otherwise_o they_o will_v not_o dream_v of_o yo._n but_o be_v it_o manner_n for_o i_o that_o be_o a_o factor_n to_o write_v to_o a_o man_n when_o i_o have_v no_o letter_n of_o he_o to_o answer_n nor_o any_o manner_n of_o business_n to_o do_v will_v not_o he_o think_v it_o very_o impertinent_a in_o i_o mr._n provide_v your_o discourse_n be_v rational_a as_o the_o price_n of_o good_n the_o come_n in_o or_o go_v out_o of_o any_o ship_n the_o sudden_a rise_n of_o any_o commodity_n or_o the_o probability_n of_o profit_n in_o any_o respect_n whatsoever_o either_o in_o buy_v or_o sell_v any_o commodity_n then_o be_v your_o letter_n as_o welcome_a to_o any_o man_n of_o reason_n and_o part_n as_o if_o it_o be_v write_v purposely_o by_o his_o order_n and_o be_v of_o great_a concernment_n so_o to_o do_v for_o it_o be_v a_o continual_a keep_v a_o trade_n on_o foot_n and_o letter_n thus_o write_v be_v just_a like_o seed_n that_o be_v sow_v in_o the_o ground_n it_o will_v come_v up_o one_o time_n or_o other_o fear_v it_o not_o and_o if_o the_o first_o letter_n do_v not_o answer_v expectation_n be_v not_o weary_a of_o continue_v for_o it_o will_v gain_v you_o not_o only_o the_o profit_n you_o intend_v but_o the_o character_n of_o a_o ingenious_a careful_a industrious_a young_a man_n and_o although_o that_o man_n have_v not_o occasion_n to_o make_v use_n of_o you_o at_o present_a he_o may_v be_v send_v you_o other_o man_n as_o occasion_n offer_v yo._n these_o thing_n i_o see_v and_o shall_v endeavour_v to_o follow_v but_o what_o time_n be_v there_o that_o a_o man_n must_v of_o absolute_a necessity_n write_v mr._n whenever_o you_o have_v buy_v or_o sell_v good_n or_o ship_v or_o unlade_v good_n for_o if_o you_o have_v buy_v good_n and_o do_v not_o present_o give_v advice_n of_o their_o be_v buy_v your_o order_n may_v be_v contradict_v and_o a_o quarrel_n may_v arise_v and_o he_o may_v pretend_v that_o the_o good_n can_v not_o be_v buy_v then_o because_o he_o have_v no_o advice_n at_o the_o best_a it_o will_v look_v with_o a_o evil_a aspect_n and_o you_o will_v go_v nigh_o to_o be_v by_o your_o arbitrator_n condemn_v to_o be_v sure_a you_o will_v be_v very_o much_o blame_v for_o your_o negligence_n the_o like_a for_o good_n sell_v if_o any_o accident_n happen_v no_o say_v the_o proprietor_n that_o can_v be_v for_o i_o have_v not_o so_o much_o as_o news_n of_o my_o good_n be_v sell_v at_o such_o a_o time_n when_o you_o have_v ship_v good_n immediate_o the_o very_a first_o post_n fail_v not_o and_o if_o possible_o send_v the_o bill_n of_o lade_n to_o give_v advice_n of_o it_o to_o he_o for_o who_o account_n it_o be_v ship_v and_o for_o receive_v good_n the_o like_a for_o many_o hundred_o of_o accident_n may_v happen_v as_o i_o say_v before_o that_o you_o will_v be_v condemn_v for_o and_o this_o be_v in_o part_n your_o duty_n you_o be_v to_o do_v as_o a_o factor_n yo._n but_o suppose_v a_o man_n break_v to_o who_o i_o have_v sell_v good_n for_o the_o account_n of_o any_o of_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 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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 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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

demandable_a for_o or_o during_o this_o present_a intend_a voyage_n well_o and_o true_o pay_v or_o cause_n to_o be_v pay_v unto_o the_o say_a master_n his_o executor_n administrator_n or_o assign_v ______o the_fw-fr sum_n of_o ______o of_o lawful_a money_n of_o england_n in_o manner_n and_o form_n follow_v that_o be_v to_o say_v ______o part_n thereof_o within_o ______o day_n after_o the_o say_a ship_n shall_v be_v enter_v in_o the_o customhouse_n of_o ______o item_n ______o more_o thereof_o within_o ______o day_n than_o next_o follow_v and_o the_o remain_a part_n of_o the_o say_v whole_a freight_n within_o ______o day_n next_o after_o the_o say_a ship_n shall_v be_v deliver_v of_o her_o lade_n here_o at_o ______o aforesaid_a and_o it_o be_v mutual_o agree_v by_o and_o between_o the_o say_a party_n to_o these_o present_n for_o themselves_o their_o several_a executor_n and_o administrator_n that_o all_o port-charge_n which_o shall_v grow_v due_a payable_a or_o demandable_a during_o 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say_a merchant_n their_o executor_n administrator_n and_o assign_v or_o any_o of_o they_o be_v and_o aught_o to_o be_v keep_v pay_v and_o perform_v the_o say_v merchant_n do_v bind_v and_o oblige_v themselves_o their_o executor_n and_o administrator_n joint_o and_o several_o together_o with_o their_o good_n to_o be_v lade_v on_o board_n the_o say_a ship_n this_o present_a intend_a voyage_n unto_o the_o say_a master_n his_o executor_n administrator_n and_o assign_v and_o every_o of_o they_o in_o the_o like_a sum_n and_o penalty_n of_o ______o of_o like_a lawful_a money_n of_o england_n also_o well_o and_o true_o to_o be_v pay_v by_o these_o present_n in_o witness_v whereof_o the_o party_n aforesaid_a to_o these_o present_a charter-party_n indent_a have_v interchangeable_o put_v their_o hand_n and_o seal_n the_o day_n and_o year_n first_o above_o write_v seal_v and_o deliver_v in_o the_o presence_n of_o j._n f._n ☉_o j._n b._n d._n d._n yo._n when_o the_o form_n be_v thus_o make_v who_o must_v set_v his_o hand_n to_o it_o the_o merchant_n or_o the_o master_n of_o a_o ship_n and_o where_o must_v it_o remain_v mr._n as_o i_o say_v before_o it_o be_v in_o the_o same_o nature_n as_o the_o lease_n of_o a_o house_n and_o each_o party_n have_v one_o it_o be_v a_o indenture_n the_o merchant_n sign_v one_o to_o the_o master_n and_o the_o master_n one_o to_o the_o merchant_n yo._n what_o mean_v you_o by_o a_o indenture_n i_o know_v what_o that_o mean_n that_o be_v often_o name_v betwixt_o master_n and_o servant_n but_o i_o know_v not_o how_o you_o can_v bring_v it_o in_o here_o mr._n the_o meaning_n of_o a_o indenture_n be_v when_o two_o write_n be_v draw_v upon_o any_o account_n whatsoever_o word_n for_o word_n alike_o and_o that_o one_o man_n sign_n seal_n and_o deliver_v one_o and_o another_o man_n sign_n the_o other_o and_o the_o reason_n they_o be_v call_v indenture_n be_v because_o a_o skin_n of_o parchment_n or_o a_o sheet_n of_o paper_n be_v take_v and_o cut_v through_o the_o middle_n in_o this_o manner_n so_o that_o after_o they_o be_v cut_v if_o you_o come_v to_o join_v they_o together_o again_o you_o will_v present_o see_v if_o they_o do_v agree_v or_o no_o for_o if_o one_o of_o they_o be_v counterseit_v they_o will_v not_o exact_o join_v together_o again_o and_o this_o be_v the_o meaning_n of_o a_o indenture_n and_o each_o person_n keep_v one_o of_o they_o by_o he_o that_o so_o at_o any_o time_n he_o may_v have_v recourse_n unto_o it_o and_o see_v the_o covenant_n he_o be_v to_o perform_v or_o what_o be_v by_o other_o to_o be_v perform_v to_o he_o yo._n have_v thus_o far_o satisfy_v i_o pray_v let_v i_o next_o know_v what_o be_v mean_v by_o a_o thing_n i_o have_v often_o hear_v speak_v of_o and_o that_o be_v arbitration_n and_o make_v of_o a_o award_n mr._n arbitration_n be_v a_o thing_n much_o use_v among_o merchant_n and_o trader_n of_o all_o sort_n and_o be_v use_v when_o there_o be_v any_o difference_n betwixt_o man_n and_o man_n rather_o than_o to_o suffer_v the_o party_n to_o go_v to_o law_n and_o there_o to_o spend_v their_o money_n and_o time_n which_o thing_n be_v both_o equal_a to_o a_o trader_n for_o a_o trader_n thought_n ought_v to_o be_v possess_v of_o the_o best_a season_n for_o buy_v good_n the_o nature_n and_o quality_n of_o the_o good_n he_o buy_v the_o time_n and_o place_n that_o be_v best_o for_o sell_v his_o good_n the_o usage_n and_o custom_n with_o the_o money_n and_o exchange_n of_o the_o nation_n he_o trade_v unto_o and_o not_o to_o spend_v his_o time_n in_o frivolous_a dispute_n and_o quarrel_n if_o he_o do_v he_o may_v be_v more_o fit_o call_v a_o solicitor_n than_o a_o merchant_n and_o therefore_o man_n of_o repute_n and_o they_o that_o be_v good_a husband_n of_o their_o time_n and_o money_n will_v be_v willing_a to_o refer_v any_o difference_n that_o shall_v happen_v unto_o they_o unto_o merchant_n or_o tradesman_n that_o understand_v their_o dispute_n and_o therefore_o to_o make_v you_o the_o 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to_o set_v down_o his_o mark_n upon_o his_o book_n of_o account_n and_o he_o instance_n several_a man_n that_o have_v lose_v their_o good_n by_o mark_v they_o with_o other_o man_n mark_n indeed_o the_o best_a way_n for_o every_o man_n be_v to_o keep_v his_o own_o mark_n and_o therefore_o be_v very_o cautious_a how_o you_o do_v meddle_v with_o any_o other_o but_o learn_v well_o how_o to_o mark_v for_o it_o be_v a_o great_a grace_n to_o see_v a_o man_n make_v a_o good_a mark_n as_o well_o as_o to_o write_v well_o and_o that_o you_o may_v do_v it_o you_o must_v learn_v to_o make_v the_o 24_o letter_n very_o plain_a a_o b_o c_o d_o e_o f_o g_o h_o i_o k_n l_o m_o n_o o_o p_o q_o r_o s_o t_o v_o w_n x_o y_fw-fr z._n and_o for_o number_n they_o be_v general_o begin_v by_o the_o first_o parcel_n of_o good_n that_o be_v send_v the_o first_o hogshead_n be_v mark_v number_n 1._o the_o second_o n_o o._n 2._o the_o three_o n_o o._n 3_o etc._n etc._n and_o so_o continue_v according_a to_o the_o quantity_n that_o be_v send_v and_o by_o these_o number_n any_o hogshead_n or_o cask_n be_v know_v and_o distinguish_v one_o from_o another_o yo._n i_o desire_v you_o will_v now_o proceed_v to_o let_v i_o know_v what_o i_o must_v do_v when_o i_o have_v set_v down_o the_o mark_n and_o number_n mr._n when_o you_o have_v set_v down_o the_o mark_v the_o hogshead_n be_v and_o the_o number_n it_o be_v than_o mind_n your_o weight_n in_o the_o scale_n and_o count_v it_o yourself_o for_o fear_n of_o the_o inconvenience_n before_o mention_v before_o you_o consent_v to_o the_o book_n it_o down_o when_o you_o have_v set_v the_o weight_n down_o then_o look_v upon_o the_o say_a cask_n again_o and_o see_v what_o tare_n be_v mark_v upon_o it_o if_o any_o and_o set_v down_o that_o even_o with_o the_o weight_n yo._n i_o know_v not_o what_o you_o mean_v by_o the_o tare_n pray_v let_v i_o know_v the_o meaning_n of_o that_o word_n mr._n tare_n signify_v the_o weight_n of_o the_o empty_a cask_n or_o pack_v the_o good_n be_v make_v up_o in_o what_o it_o weigh_v before_o they_o be_v pack_v for_o it_o be_v not_o just_a that_o he_o that_o buy_v your_o good_n shall_v pay_v the_o same_o price_n for_o wood_n leather_n canvas_n etc._n etc._n or_o whatever_o your_o good_n be_v pack_v in_o as_o for_o your_o good_n therefore_o there_o be_v a_o allowance_n upon_o all_o good_n for_o the_o tare_n for_o it_o be_v impossible_a to_o take_v all_o good_n out_o of_o the_o cask_n to_o see_v what_o the_o weight_n be_v and_o therefore_o according_a to_o the_o good_n there_o be_v several_a custom_n and_o usage_n among_o merchant_n and_o trader_n as_o viz._n some_o take_v the_o tare_n as_o it_o be_v mark_v upon_o the_o several_a cask_n and_o that_o be_v call_v invoice_n tare_n or_o tear_v according_a to_o factory_a other_o have_v that_o tear_v and_o 2_o 3_o to_z 10_o lb_n upon_o a_o draught_n or_o chest_n for_o break_v they_o call_v it_o over_z and_o above_o invoice_n tear_v other_o take_v so_o much_o constant_o per_fw-mi hogshead_n so_o much_o per_fw-mi butt_n so_o much_o per_fw-mi barrel_n etc._n etc._n and_o this_o constant_o round_a the_o year_n when_o once_o they_o know_v the_o honesty_n of_o the_o pack_v but_o general_o all_o tobacco_n be_v constant_a at_o so_o much_o per_fw-mi hogshead_n according_a to_o the_o wight_n if_o 5_o c._n so_o much_o if_o 7_o c._n so_o much_o if_o 8_o c._n so_o much_o but_o this_o be_v in_o general_a the_o meaning_n of_o tare_n yo._n but_o at_o present_a know_v this_o i_o shall_v be_v glad_a to_o have_v your_o direction_n how_o to_o set_v they_o down_o in_o my_o paper_n or_o pocket-book_n that_o i_o may_v know_v the_o right_a method_n mr._n if_o you_o will_v know_v the_o right_a method_n do_v it_o thus_o suppose_v you_o have_v seven_o hogshead_n of_o sugar_n  _fw-fr  _fw-fr  _fw-fr c._n q._n lb_n  _fw-fr c._n q._n lb_n n_o o_fw-it 1_o 4_o 3_o 17_o tear_v 0_o 2_o 14_o  _fw-fr  _fw-fr 2_o 6_o 2_o 14_o 0_o 3_o 27_o  _fw-fr  _fw-fr 3_o 6_o 3_o 17_o 0_o 2_o 16_o  _fw-fr  _fw-fr 4_o 8_o 1_o 21_o 0_o 3_o 15_o  _fw-fr  _fw-fr 5_o 7_o 3_o 14_o 0_o 3_o 22_o  _fw-fr  _fw-fr 6_o 5_o 2_o 19_o 0_o 3_o 27_o  _fw-fr  _fw-fr 7_o 4_o 3_o 17_o 0_o 3_o 21_o have_v thus_o set_v down_o your_o weight_n then_o before_o you_o go_v away_o from_o the_o scale_n be_v sure_a to_o call_v over_o your_o weight_n with_o he_o that_o weigh_v they_o with_o you_o for_o there_o be_v always_o two_o person_n to_o take_v the_o weight_n one_o for_o the_o buyer_n and_o one_o for_o the_o seller_n compare_v your_o draught_n and_o if_o any_o difficulty_n arise_v be_v sure_a to_o end_v it_o before_o you_o part_v by_o weigh_v the_o same_o over_o again_o for_o some_o may_v be_v so_o roguish_a as_o to_o put_v ½_o c._n or_o 1_o c._n more_o upon_o a_o draught_n than_o it_o weigh_v because_o they_o think_v a_o young_a raw_a lad_n will_v not_o be_v so_o patient_a or_o trouble_v himself_o to_o rumage_n 20_o or_o 30_o cask_n to_o weigh_v that_o over_o again_o and_o so_o a_o man_n be_v cheat_v by_o the_o negligence_n of_o his_o servant_n when_o you_o have_v thus_o weigh_v your_o good_n than_o you_o may_v compare_v they_o and_o so_o be_v your_o work_n of_o that_o nature_n end_v if_o you_o have_v good_n to_o measure_n the_o like_a care_n be_v to_o be_v have_v but_o for_o many_o commodity_n the_o city_n have_v take_v a_o sufficient_a care_n for_o their_o weight_n and_o measure_n mistake_n which_o be_v subject_a to_o all_o man_n only_o except_v as_o for_o corn_n of_o all_o sort_n coal_n hop_n etc._n etc._n see_v custom_n of_o city_n yo._n have_v thus_o discharge_v my_o trust_n in_o weigh_v or_o measure_v or_o meet_v good_n below_o at_o the_o waterside_n what_o may_v my_o next_o work_n be_v mr._n your_o next_o work_n will_v be_v in_o the_o countinghouse_n or_o warehouse_n according_a as_o your_o mr._n trade_n lie_v to_o receive_v good_n in_o from_o the_o dyer_n  _fw-fr drawer_n  _fw-fr hot-pressers_a  _fw-fr warehouse-man_n  _fw-fr factor_n etc._n etc._n or_o from_o any_o place_n that_o good_n be_v send_v in_o unto_o you_o or_o send_v from_o you_o you_o must_v be_v very_o careful_a and_o diligent_a in_o this_o respect_n so_o far_o as_o you_o be_v entrust_v to_o see_v that_o you_o receive_v in_o the_o quantity_n of_o good_n according_a to_o the_o content_n of_o the_o bill_n of_o parcel_n or_o note_v that_o come_v with_o they_o yo._n sir_n i_o do_v not_o know_v what_o you_o mean_v by_o bill_n of_o parcel_n or_o note_v pray_v explain_v the_o meaning_n of_o it_o unto_o i_o mr._n you_o must_v know_v every_o man_n that_o sell_v a_o parcel_n of_o good_n make_v a_o bill_n of_o parcel_n of_o they_o or_o at_o least_o ought_v so_o to_o do_v and_o the_o bill_n of_o parcel_n ought_v to_o contain_v these_o several_a thing_n viz._n 1._o the_o man_n name_n that_o sell_v the_o good_n 2._o the_o man_n name_n that_o buy_v the_o good_n 3._o the_o date_n of_o the_o year_n or_o month_n in_o which_o they_o be_v sold._n 4._o the_o place_n where_o they_o be_v sold._n 5._o the_o mark_n and_o number_n of_o each_o piece_n hogshead_n butt_n barrel_n bail_n etc._n etc._n 6._o the_o weight_n or_o measure_n of_o the_o good_n 7._o the_o price_n the_o good_n be_v sell_v at_o 8._o the_o sum_n of_o money_n they_o come_v unto_o 9_o and_o the_o time_n they_o be_v sell_v at_o yo._n here_o be_v much_o in_o one_o of_o these_o bill_n of_o parcel_n as_o you_o call_v they_o pray_v sir_n let_v i_o know_v how_o it_o be_v make_v and_o in_o what_o form_n for_o i_o shall_v not_o comprehend_v it_o else_o mr._n to_o do_v it_o in_o form_n you_o must_v take_v a_o piece_n of_o paper_n that_o be_v suitable_a to_o the_o quantity_n of_o good_n that_o be_v to_o be_v put_v down_o some_o more_o and_o some_o less_o when_o you_o have_v your_o paper_n then_o put_v it_o down_o thus_o suppose_v your_o master_n have_v sell_v 10_o piece_n of_o stuff_n at_o one_o month_n time_n at_o 3_o s._n 8_o d._n per_fw-la yard_n lond._n 10_o dec._n 1677._o mr._n john_n pape_n at_o 1_o m_o time_n buy_v of_o  _fw-fr james_n dover_n  _fw-fr  _fw-fr yard_n  _fw-fr stuff_n with_o satin_n stripe_n n_o o_o 1_o 24_o ¾_n  _fw-fr  _fw-fr 2_o 22_o ½_o  _fw-fr  _fw-fr 3_o 27_o ½_o  _fw-fr  _fw-fr 4_o 22_o ¾_n  _fw-fr  _fw-fr 5_o 28_o ¼_n  _fw-fr  _fw-fr 6_o 27_o ¼_n  _fw-fr  _fw-fr 7_o 22_o ¾_n  _fw-fr  _fw-fr 8_o 24_o ¼_n  _fw-fr  _fw-fr 9_o 27_o ½_o  _fw-fr  _fw-fr 10_o 26_o ¾_n  _fw-fr 254_o ¼_n at_o 3_o s._n 8_o d._n l._n 46_o 12_o 3_o thus_o you_o see_v how_o the_o good_n

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 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the_o factory_a be_v from_o that_o you_o be_v go_v to_o book_n 2._o you_o must_v rehearse_v as_o much_o as_o will_v be_v convenient_a of_o the_o title_n of_o the_o factory_a 3._o you_o must_v set_v down_o the_o particular_n 4._o you_o must_v set_v down_o the_o mark_n and_o number_n of_o the_o cask_n 5._o you_o must_v set_v down_o the_o total_a 6._o you_o must_v bring_v it_o into_o english_a money_n if_o for_o your_o own_o account_n 7._o you_o must_v put_v down_o the_o english_a charge_n that_o be_v lay_v out_o upon_o it_o yo._n what_o do_v you_o mean_v by_o the_o six_o thing_n of_o bring_v it_o into_o english_a money_n mr._n by_o bring_v it_o into_o english_a money_n i_o mean_v the_o work_n of_o it_o from_o the_o coin_n of_o any_o place_n where_o the_o factory_a come_v from_o into_o that_o of_o england_n where_o you_o live_v but_o that_o i_o shall_v show_v you_o when_o i_o come_v further_o to_o the_o teach_v you_o how_o to_o calculate_v exchange_n yo._n but_o what_o do_v you_o mean_v then_o sir_n by_o put_v down_o the_o english_a charge_n what_o do_v you_o mean_v by_o english_a charge_n mr._n by_o english_a charge_n i_o mean_v these_o follow_v viz._n 1._o freight_v to_o the_o master_n of_o the_o ship_n 2._o custom_n and_o petty-charge_n 3._o unlade_v the_o good_n porter_n wharfage_n lighterage_n boatage_n cellarage_n carman_n etc._n etc._n or_o whatever_o be_v lay_v out_o for_o the_o good_n until_o they_o be_v safe_a in_o your_o warehouse_n or_o in_o your_o cellar_n and_o afterward_o brokerage_n and_o provision_n yo._n then_o pray_v sir_n be_v please_v to_o show_v i_o how_o a_o account_n of_o the_o sale_n of_o good_n look_v when_o put_v into_o a_o good_a form_n 1676._o silk_n for_o my_o account_n of_o the_o send_n of_o a._n p._n merchant_n of_o paris_n receive_v from_o on_o board_n the_o james_n william_n jameson_n mr._n from_o rouen_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr p._n c._n n_o o_o 1._o n_o o._n 125_o aun_n 24_o ¼_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 126_o aun_n 27_o ¼_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 127_o aun_n 27_o ½_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 164_o aun_n 26_o ¼_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 172_o aun_n 24_o ¼_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 186_o aun_n 22_o ½_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 174_o aun_n 22_o ¼_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 182_o aun_n 27_o ½_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 194_o aun_n 26_o ¾_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 174_o aun_n 24_o ½_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr 253_o 0_o aun_n at_o 60_o s._n  _fw-fr 759_o  _fw-fr for_o pack_v etc._n etc._n  _fw-fr 17_o 6_o 5_o  _fw-fr for_a carriage_n  _fw-fr 1_o 13_o 5_o  _fw-fr for_o provision_n at_o 2_o per_fw-la cent._n  _fw-fr 15_o 11_o 2_o  _fw-fr  _fw-fr l._n 793_o 11_o 0_o  _fw-fr for_n l._n 793_o 11_o make_v at_o 56_o d._n l._n 61_o 14_o 4_o  _fw-fr for_a custom_n and_o charge_n l._n 9_o 11_o 3_o  _fw-fr for_o carman_n etc._n etc._n  _fw-fr 19_o 4_o  _fw-fr profit_n carry_v to_o profit_n &_o loss_n l._n 30_o 8_o 10_o  _fw-fr  _fw-fr l._n 102_o 13_o 9_o 1676._o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr cr._n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr may_n 7._o sell_v george_n crab_n 1_o m._n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr n_o o._n 172_o 24_o ½_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 174_o 22_o ¼_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 164_o 26_o ¼_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 186_o 22_o ½_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 95_o ½_o at_o 6_o s._n l._n 28_o 13_o  _fw-fr n_o o._n 126_o 27_o ¼_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 127_o 27_o ½_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 124_o 24_o ¼_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 79_o at_z 6_o s._n 3_o d._n l._n 12_o 16_o 09_o may_n 1._o sell_v to_o john_n green_n 1_o m._n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr n_o o._n 174_o 22_o ¼_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 182_o 27_o ½_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 194_o 26_o ¾_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 79_o ½_o at_o 16_o s._n  _fw-fr 61_o 04_o  _fw-fr  _fw-fr  _fw-fr l._n 102_o 13_o 09_o 1676._o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr silk_n for_o account_n of_o anthony_n pelelyer_n receive_v from_o paris_n by_o dover_n and_o callais_n mark_v and_o number_v as_o in_o margin_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr a._n p._n n_o o-122_a 22_o ½_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr n_o o._n b._n 123_o 22_o ¼_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 124_o 23_o ¾_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 125_o 24_o ●_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 126_o 24_o ½_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 127_o 25_o ¼_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 128_o 26_o ¾_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 129_o 27_o ¼_n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 130_o 22_o ½_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 131_o 22_o ½_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr freight_v pay_v at_o dover_n  _fw-fr l._n 16_o 4_o  _fw-fr custom_n and_o charge_n  _fw-fr l._n 9_o 4_o 8_o  _fw-fr carriage_n to_o london_n etc._n etc._n  _fw-fr  _fw-fr 17_o 4_o  _fw-fr for_o several_a odd_a penny_n abate_v  _fw-fr  _fw-fr 3_o 8_o *_o for_o my_o commission_n at_o 2_o per_fw-la c._n  _fw-fr  _fw-fr 1_o 10_o 7_o  _fw-fr  _fw-fr  _fw-fr l._n 12_o 12_o 7_o *_o for_o brokerage_n of_o l._n 42_o 12_o 3._o at_o ½_o per_fw-la cent._n  _fw-fr  _fw-fr 4_o 3_o  _fw-fr  _fw-fr  _fw-fr l._n 12_o 16_o 10_o  _fw-fr for_o the_o neat_n proceed_v

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

the_o value_n be_v receive_v in_o london_n the_o 16_o july_n 1677._o j._n w._n s._n m._n have_v occasion_n to_o pay_v money_n to_o another_o and_o he_o endorse_n it_o to_o g._n s._n and_o so_o he_o to_o another_o and_o sometime_o to_o seven_o or_o eight_o until_o at_o last_o the_o bill_n be_v pay_v and_o this_o be_v the_o meaning_n of_o a_o endorsement_n yo._n have_v tell_v i_o this_o pray_v let_v i_o again_o return_v to_o the_o bill_n of_o exchange_n and_o tell_v i_o what_o be_v mean_v by_o the_o word_n usance_n or_o double_a usance_n i_o see_v mention_v mr._n that_o be_v a_o set_a time_n that_o be_v limit_v to_o have_v the_o money_n pay_v at_o from_o the_o date_n of_o the_o bill_n and_o that_o be_v according_a to_o the_o custom_n of_o the_o country_n where_o the_o bill_n be_v make_v and_o in_o which_o they_o be_v payable_a yo._n why_o be_v not_o usance_n one_o and_o the_o same_o thing_n and_o quantity_n of_o time_n in_o each_o country_n and_o nation_n mr._n no_o it_o differ_v much_o yo._n pray_v let_v i_o know_v where_o and_o how_o it_o differ_v and_o then_o i_o can_v the_o better_a judge_n of_o the_o thing_n i_o desire_v to_o know_v mr._n from_o london_n to_o amsterdam_n be_v one_o month_n from_o the_o date_n of_o the_o bill_n  _fw-fr paris_n  _fw-fr  _fw-fr antwerp_n  _fw-fr  _fw-fr middleburgh_n  _fw-fr  _fw-fr rotterdam_n  _fw-fr  _fw-fr lille_n  _fw-fr  _fw-fr rouen_n  _fw-fr  _fw-fr lion_n  _fw-fr and_o so_o from_o those_o place_n to_o london_n but_o from_o venice_n general_o 2_o month_n be_v 1_o usance_n to_o amsterdam_n but_o from_o venice_n to_o london_n 1_o usance_n be_v 3_o month_n in_o england_n at_o sight_n at_o lion_n in_o payment_n or_o fair_n which_o they_o have_v in_o every_o nation_n according_a to_o its_o custom_n yo._n and_o be_v a_o bill_n at_o usance_n due_a when_o one_o month_n be_v past_a or_o how_o shall_v i_o know_v when_o a_o bill_n of_o exchange_n be_v due_a mr._n several_a country_n according_a to_o their_o several_a custom_n some_o allow_v more_o day_n after_o the_o month_n and_o some_o less_o as_o amsterdam_n 6_o rotterdam_n 6_o paris_n 10_o rouen_n 5_o london_n 3_o antwerp_n 14_o lille_n 14_o hamburgh_n 12_o beside_o the_o usance_n or_o double_a usance_n these_o day_n be_v allow_v in_o the_o last_o of_o which_o day_n before_o the_o sun_n be_v set_v you_o must_v make_v your_o protest_v or_o else_o you_o will_v be_v too_o late_o yo._n and_o suppose_v i_o be_o too_o late_a must_v i_o lose_v my_o money_n mr._n no_o but_o if_o you_o have_v a_o good_a drawer_n and_o five_o or_o six_o good_a endorser_n you_o lose_v the_o benefit_n of_o ever_o sue_v of_o they_o they_o be_v discharge_v by_o law_n and_o you_o have_v only_o the_o man_n that_o have_v accept_v the_o bill_n and_o according_a to_o his_o ability_n you_o either_o get_v or_o lose_v your_o money_n of_o which_o you_o be_v to_o have_v a_o especial_a care_n yo._n pray_v sir_n let_v i_o know_v how_o i_o may_v be_v sure_a to_o know_v when_o a_o bill_n of_o exchange_n be_v due_a that_o i_o may_v not_o run_v myself_o into_o this_o labyrinth_n mr._n you_o have_v understand_v what_o usance_n be_v as_o i_o have_v before_o tell_v you_o you_o must_v next_o to_o that_o take_v care_n of_o the_o date_n the_o bill_n be_v draw_v at_o yo._n pray_v let_v i_o see_v by_o some_o example_n how_o i_o shall_v know_v when_o a_o bill_n of_o exchange_n be_v due_a as_o suppose_v i_o have_v a_o bill_n of_o 500_o crown_n from_o paris_n due_a in_o london_n draw_v the_o 20_o of_o june_n new_a style_n mr._n you_o must_v understand_v what_o usance_n be_v when_o i_o say_v usance_n be_v 1_o month_n it_o be_v not_o to_o be_v understand_v that_o it_o be_v a_o month_n of_o 28_o day_n as_o many_o person_n do_v reckon_v nor_o be_v it_o 31_o day_n but_o usance_n be_v complete_o from_o such_o a_o day_n of_o may_n to_o the_o same_o day_n of_o june_n or_o from_o such_o a_o day_n may_v to_o such_o a_o day_n of_o july_n be_v double_a usance_n so_o that_o you_o must_v mind_v the_o date_n of_o your_o bill_n that_o the_o 20_o of_o june_n in_o paris_n will_v be_v the_o 20_o of_o july_n in_o london_n then_o go_v back_o 10_o day_n because_o it_o be_v new_a style_n and_o you_o will_v find_v it_o be_v the_o 10_o of_o july_n unto_o which_o add_v the_o three_o day_n according_a to_o the_o custom_n of_o the_o place_n you_o live_v in_o and_o you_o will_v find_v it_o be_v the_o 13_o day_n of_o july_n your_o bill_n be_v due_a but_o for_o this_o and_o many_o more_o rarity_n and_o nicety_n and_o good_a observation_n upon_o bill_n of_o exchange_n i_o refer_v you_o to_o a_o little_a book_n and_o some_o table_n of_o mr._n jo._n marius_n print_v in_o london_n 1674_o who_o treat_v full_o of_o this_o matter_n of_o exchange_n and_o the_o nature_n of_o bill_n and_o this_o shall_v suffice_v for_o i_o to_o tell_v you_o at_o present_a yo._n but_o before_o you_o break_v off_o pray_v tell_v i_o what_o i_o must_v do_v in_o case_n a_o man_n do_v not_o pay_v the_o bill_n at_o the_o day_n it_o be_v due_a must_v i_o send_v back_o the_o bill_n present_o mr._n no_o that_o will_v be_v too_o much_o rigour_n and_o too_o much_o hard_a usage_n you_o may_v with_o safety_n when_o you_o have_v do_v your_o diligence_n by_o protest_v it_o in_o time_n keep_v the_o bill_n of_o exchange_n one_o post_n or_o two_o by_o you_o but_o send_v away_o the_o protest_v for_o it_o be_v possible_a and_o it_o so_o fall_v out_o many_o time_n that_o many_o a_o good_a substantial_a merchant_n may_v be_v put_v to_o such_o a_o pinch_n that_o he_o may_v not_o have_v money_n by_o he_o that_o night_n his_o bill_n be_v due_a but_o the_o next_o day_n he_o may_v have_v money_n enough_o for_o this_o will_v be_v a_o mean_n to_o ruin_v a_o man_n reputation_n yo._n what_o must_v i_o do_v next_o if_o the_o bill_n rest_v unpaid_a mr._n you_o must_v see_v if_o any_o merchant_n will_v pay_v it_o for_o the_o honour_n of_o the_o drawer_n or_o of_o any_o of_o the_o endorser_n yo._n what_o then_o be_v mean_v by_o see_v if_o any_o other_o man_n will_v pay_v it_o for_o the_o honour_n of_o the_o drawer_n or_o any_o of_o the_o endorser_n mr._n the_o meaning_n of_o it_o be_v this_o that_o though_o the_o person_n the_o bill_n be_v draw_v upon_o will_v not_o pay_v it_o yet_o peradventure_o some_o other_o may_v for_o the_o honour_n of_o the_o drawer_n and_o to_o endeavour_v that_o you_o must_v go_v to_o the_o exchange_n when_o you_o see_v the_o man_n will_v not_o pay_v it_o that_o it_o be_v draw_v upon_o and_o there_o you_o may_v inquire_v if_o any_o person_n will_v pay_v such_o a_o bill_n for_o the_o honour_n of_o the_o drawer_n or_o of_o any_o of_o the_o endorser_n and_o there_o you_o will_v find_v some_o body_n undoubted_o that_o will_v and_o he_o must_v pay_v you_o the_o principal_a and_o the_o charge_n of_o the_o protest_v and_o interest_n if_o any_o due_a etc._n etc._n yo._n but_o what_o must_v i_o do_v if_o i_o will_v pay_v it_o myself_o for_o the_o honour_n of_o any_o of_o the_o endorser_n or_o the_o drawer_n mr._n in_o case_n you_o will_v do_v so_o you_o must_v go_v to_o a_o public_a notary_n and_o intimate_v your_o desire_n of_o pay_v this_o bill_n in_o that_o nature_n and_o then_o he_o will_v make_v a_o protest_v and_o declare_v public_o that_o such_o a_o day_n such_o a_o man_n pay_v the_o say_a bill_n for_o the_o honour_n of_o a._n b._n drawer_n or_o p._n c._n endorser_n yo._n and_o when_o i_o have_v so_o do_v what_o must_v i_o do_v with_o the_o bill_n and_o the_o protest_v mr._n you_o must_v draw_v out_o a_o small_a account_n to_o send_v your_o friend_n in_o which_o you_o must_v put_v viz._n 1._o the_o principal_a of_o the_o bill_n of_o exchange_n 2._o the_o interest_n due_a unto_o you_o 3._o the_o charge_n of_o protest_v and_o letter_n 4._o the_o charge_n of_o brokerage_n in_o draw_v this_o money_n upon_o he_o at_o present_a 5._o your_o commission_n for_o pay_v this_o money_n and_o draw_v of_o it_o etc._n etc._n this_o account_n be_v draw_v out_o so_o you_o must_v in_o the_o next_o place_n draw_v it_o upon_o the_o man_n for_o who_o account_n you_o pay_v it_o and_o he_o be_v bind_v by_o the_o law_n of_o merchant_n to_o accept_v your_o bill_n and_o pay_v it_o and_o give_v you_o thanks_o for_o step_v in_o and_o so_o uphold_v his_o credit_n for_o it_o be_v a_o great_a discredit_n unto_o the_o drawer_n or_o any_o of_o the_o endorser_n when_o a_o bill_n of_o exchange_n come_v back_o and_o be_v not_o pay_v for_o his_o honour_n yo._n what_o mean_v you_o when_o you_o speak_v of_o a_o letter_n of_o

kind_n of_o man_n be_v these_o that_o i_o may_v have_v a_o ca●e_n of_o they_o in_o my_o deal_n in_o the_o world_n and_o avoid_v the_o run_n upon_o this_o desperate_a rock_n mr._n these_o people_n be_v general_o divide_v into_o three_o several_a sort_n and_o they_o shelter_v themselves_o under_o the_o name_n of_o very_o good_a people_n that_o uphold_v the_o poor_a and_o without_o they_o they_o say_v it_o be_v impossible_a the_o poor_a shall_v live_v the_o first_o of_o these_o and_o the_o most_o reasonable_a be_v they_o that_o lend_v out_o l._n 5_o without_o any_o manner_n of_o security_n at_o all_o and_o for_o this_o five_o pound_n they_o only_o take_v a_o bond_n or_o note_n of_o the_o borrower_n hand_n if_o they_o can_v write_v if_o not_o a_o tally_n and_o when_o they_o pay_v the_o borrower_n the_o money_n they_o take_v out_o 10_o s._n of_o the_o money_n so_o they_o lend_v but_o l._n 4_o 10_o s._n this_o they_o take_v for_o the_o interest_n and_o then_o every_o monday_n five_o shilling_n must_v be_v bring_v they_o until_o that_o the_o whole_a sum_n of_o five_o pound_n be_v pay_v that_o be_v in_o twenty_o week_n now_o suppose_v the_o person_n so_o civil_a that_o they_o never_o arrest_v or_o in_o the_o least_o manner_n trouble_v the_o borrower_n if_o he_o miss_v now_o and_o then_o a_o week_n this_o be_v after_o the_o rate_n of_o l._n 50._o per_fw-la cent._n per_fw-la annum_fw-la and_o yet_o here_o be_v something_o to_o be_v plead_v for_o this_o for_o it_o may_v be_v all_o the_o friend_n the_o borrower_n ever_o have_v in_o the_o world_n be_v not_o able_a or_o willing_a to_o lend_v he_o l._n 5_o or_o l._n 10._o and_o so_o in_o many_o little_a peddle_v trade_n a_o poor_a man_n that_o be_v ingenious_a can_v if_o he_o be_v never_o so_o ingenious_a ever_o come_v to_o be_v a_o man_n for_o himself_o whereas_o if_o he_o have_v this_o he_o can_v set_v up_o and_o pay_v 5_o s._n per_fw-la week_n with_o no_o great_a trouble_n and_o here_o there_o be_v no_o body_n bind_v for_o the_o man._n a_o second_o sort_n be_v they_o they_o call_v tally-man_n and_o these_o be_v much_o like_o the_o former_a save_v only_o that_o of_o the_o former_a you_o have_v money_n and_o can_v go_v and_o lay_v it_o out_o again_o and_o by_o your_o care_n in_o lay_v it_o out_o save_v a_o good_a part_n of_o the_o extortion_n you_o pay_v by_o buy_v with_o ready_a money_n but_o here_o instead_o of_o money_n you_o have_v good_n and_o the_o tally-man_n make_v you_o pay_v according_a to_o your_o judgement_n in_o they_o or_o according_a to_o your_o necessity_n for_o they_o and_o here_o you_o may_v have_v any_o manner_n of_o good_n fit_v for_o man_n use_n in_o a_o house_n viz._n here_o you_o may_v have_v bed_n  _fw-fr rug_n  _fw-fr blanket_n  _fw-fr sheet_n  _fw-fr shift_n  _fw-fr linen_n  _fw-fr woollen_a  _fw-fr silk_n  _fw-fr stuff_n etc._n etc._n or_o any_o manner_n of_o household-good_n whatever_n and_o if_o he_o let_v the_o buyer_n have_v l._n 10_o in_o good_n he_o general_o get_v 3_o or_o 4_o l._n and_o here_o you_o must_v pay_v he_o back_o 10_o s._n per_fw-la week_n or_o 8_o or_o 9_o or_o what_o you_o can_v agree_v upon_o and_o if_o you_o miss_v you_o have_v as_o good_a be_v bury_v alive_a almost_o you_o be_v present_o hunt_v from_o pillar_n to_o post_n and_o you_o be_v at_o last_o catch_v the_o reckon_a inflame_v and_o you_o fling_v into_o goal_n so_o that_o general_o if_o 20_o man_n be_v in_o the_o marshalsey_n the_o major_a part_n of_o they_o be_v at_o the_o suit_n of_o some_o tally-man_n and_o this_o man_n make_v if_o he_o be_v pay_v at_o least_o 60_o per_fw-la cent._n nay_o it_o be_v possible_a 70_o or_o 80_o l._n per_fw-la cent._n as_o he_o buy_v his_o good_n but_o the_o three_o and_o last_o sort_n be_v the_o cruel_a and_o merciless_a pawn-broker_n that_o however_o the_o borrower_n be_v poor_a appear_v to_o he_o as_o good_a a_o man_n as_o can_v be_v for_o he_o do_v not_o demand_v any_o credit_n from_o he_o he_o bring_v he_o a_o sufficient_a pledge_n of_o gold_n silver_n stuff_n silk_n cloth_n etc._n etc._n for_o the_o money_n he_o borrow_v and_o receive_v no_o credit_n at_o all_o from_o the_o broker_n and_o yet_o see_v how_o this_o poor_a creature_n be_v devour_v it_o may_v be_v a_o poor_a man_n lie_v sick_a and_o have_v a_o wise_a and_o four_o or_o five_o small_a child_n he_o want_v bread_n and_o necessary_n away_o go_v plate_n ring_n clothes_n or_o what_o can_v make_v to_o sustain_v he_o in_o this_o dismal_a case_n to_o the_o pawn-broker_n bring_v he_o five_o pound_n worth_a he_o will_v not_o lend_v above_o three_o pound_n on_o it_o unless_o it_o be_v plate_n for_o this_o l._n 3_o you_o shall_v pay_v according_a to_o the_o conscience_n of_o the_o lender_n sometime_o 40_o 50_o 60_o per_fw-la cent._n for_o for_o bearance_n and_o bill-mony_n or_o enter_v of_o it_o etc._n etc._n and_o well_o if_o ever_o you_o have_v your_o good_n again_o for_o to_o be_v sure_a if_o you_o tarry_v above_o 1_o year_n you_o come_v too_o late_o the_o good_n be_v sell_v and_o all_o be_v go_v i_o myself_o have_v occasion_n to_o pawn_n in_o necessity_n l._n 440_o of_o fresh_a silk_n at_o the_o price_n they_o cost_v and_o to_o borrow_v but_o l._n 240_o upon_o they_o and_o have_v be_v by_o necessity_n force_v to_o outstay_v the_o time_n instead_o of_o have_v the_o overplus_n of_o my_o good_n return_v they_o have_v be_v by_o the_o lender_n dispose_v of_o as_o he_o pretend_v be_v sue_v for_o want_v of_o money_n to_o satisfy_v the_o principal_a and_o interest_n until_o the_o law_n take_v place_n and_o then_o my_o cannibal_n can_v return_v above_o l._n 230_o in_o the_o same_o good_n unsold_a and_o take_v 10_o per_fw-la cent._n for_o his_o mony_n this_o be_v not_o all_o for_o they_o be_v the_o wicked_a harbourer_n of_o rogue_n and_o thief_n who_o have_v no_o soon_o steal_v a_o thing_n but_o away_o it_o be_v go_v to_o the_o pawn-broker_n he_o will_v lend_v money_n upon_o it_o and_o the_o borrower_n never_o fetch_v it_o out_o again_o whereas_o these_o people_n shun_v all_o open_a market_n or_o place_n that_o people_n common_o buy_v and_o sell_v in_o for_o fear_v of_o fall_v into_o the_o hand_n of_o justice_n and_o receive_v their_o reward_n from_o the_o magistrate_n but_o here_o they_o be_v hug_v and_o be_v furnish_v with_o money_n and_o this_o enrich_v the_o say_a pawn-broker_n which_o be_v so_o much_o the_o worse_a to_o the_o poor_a needy_a person_n because_o these_o rogue_n give_v so_o much_o the_o broker_n will_v abate_v nothing_o to_o the_o poor_a needy_a creature_n and_o thus_o have_v i_o show_v you_o the_o misery_n of_o he_o that_o be_v constrain_v to_o take_v up_o money_n at_o interest_n let_v he_o go_v the_o best_a way_n he_o can_v if_o it_o be_v but_o at_o 6_o per_fw-la cent._n it_o will_v eat_v as_o you_o see_v strange_o yo._n but_o pray_v sir_n what_o be_v that_o that_o be_v call_v procuration_n and_o continuation_n i_o have_v hear_v that_o go_v along_o with_o interest_n what_o may_v the_o meaning_n of_o that_o 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pay_v and_o the_o lender_n be_v in_o extreme_a want_n of_o his_o money_n he_o have_v a_o child_n to_o marry_v by_o such_o a_o day_n or_o he_o have_v a_o purchase_n and_o the_o money_n be_v to_o be_v pay_v by_o such_o a_o day_n and_o he_o can_v tarry_v the_o borrower_n he_o be_v at_o a_o stand_n and_o know_v not_o how_o to_o pay_v away_o run_v he_o to_o the_o procurer_n tell_v he_o of_o the_o letter_n he_o have_v receive_v but_o know_v not_o in_o the_o least_o manner_n how_o to_o answer_v the_o content_n of_o it_o the_o procurer_n make_v a_o hard_a matter_n of_o it_o but_o however_o

provide_v he_o may_v have_v a_o small_a spill_v for_o himself_o it_o may_v be_v 40_o s._n 50_o s._n nay_o l._n 5._o as_o he_o can_v weather_v the_o point_n he_o will_v see_v to_o get_v his_o friend_n supply_v another_o way_n or_o he_o will_v get_v he_o to_o tarry_v and_o this_o that_o be_v give_v in_o this_o manner_n be_v call_v continuation-mony_n and_o it_o be_v give_v upon_o the_o condition_n to_o continue_v the_o money_n 6_o month_n or_o 12_o month_n long_o as_o occasion_n shall_v present_v itself_o yo._n i_o thank_v you_o sir_n i_o be_o now_o well_o satisfy_v as_o to_o this_o but_o what_o be_v that_o interest_n i_o hear_v they_o talk_v of_o that_o they_o call_v discompt_n or_o discompt_v a_o sum_n of_o money_n mr._n this_o be_v when_o a_o shopkeeper_n or_o any_o other_o owe_v you_o a_o sum_n of_o money_n and_o this_o money_n be_v to_o be_v pay_v at_o 12_o month_n and_o you_o be_v willing_a to_o allow_v he_o the_o discompt_n if_o instead_o of_o pay_v you_o at_o 12_o month_n he_o will_v pay_v you_o present_o yo._n what_o do_v you_o mean_v when_o you_o say_v discompt_n be_v not_o that_o interest_n mr._n yes_o that_o be_v interest_n at_o 6_o 8_o or_o 10_o per_fw-la cent._n as_o you_o shall_v agree_v yo._n oh_o than_o i_o be_o well_o i_o must_v abate_v he_o the_o interest_n of_o his_o money_n for_o 12_o month_n and_o to_o do_v that_o i_o must_v cast_v it_o up_o as_o you_o have_v already_o show_v i_o mr._n no_o although_o discompt_n be_v proper_o interest_n you_o must_v not_o cast_v it_o up_o the_o same_o way_n but_o another_o way_n yo._n i_o can_v comprehend_v that_o for_o if_o i_o be_o to_o receive_v l._n 100_o of_o a_o man_n 12_o month_n hence_o and_o i_o receive_v it_o now_o and_o allow_v he_o the_o interest_n at_o 6_o per_fw-la cent._n per_fw-la annum_fw-la then_o be_o i_o to_o receive_v l._n 94_o there_o be_v nothing_o clear_a than_o that_o mr._n i_o will_v convince_v you_o of_o that_o in_o show_v how_o you_o shall_v work_v it_o and_o then_o in_o show_v you_o how_o you_o must_v comprehend_v it_o thus_o 1._o take_v your_o sum_n l._n 100_o 0_o 0_o d._n 2._o bring_v it_o into_o penny_n as_o usual_o 3._o multiply_v by_o the_o month_n 4._o divide_v those_o penny_n by_o 200_o and_o the_o quantity_n of_o time_n that_o be_v to_o be_v allow_v 5._o the_o quotient_a by_o 12_o and_o divide_v by_o the_o former_a dividend_n example_n the_o reason_n of_o it_o be_v this_o that_o if_o you_o allow_v the_o sum_n of_o l._n 6_o than_o you_o allow_v the_o full_a interest_n of_o l._n 100_o but_o you_o do_v not_o receive_v the_o sum_n of_o l._n 100_o and_o wherefore_o shall_v you_o allow_v the_o interest_n for_o l._n 100_o you_o must_v only_o allow_v the_o interest_n of_o what_o you_o do_v receive_v and_o the_o sum_n you_o be_v to_o receive_v you_o can_v guess_v at_o yo._n yes_o sir_n i_o think_v i_o can_v guess_v at_o it_o for_o if_o the_o debt_n be_v l._n 100_o for_o one_o year_n than_o i_o be_o to_o take_v l._n 6_o out_o and_o so_o i_o receive_v but_o l._n 94_o and_o therefore_o must_v allow_v the_o interest_n of_o l._n 94_o and_o thus_o i_o can_v see_v what_o sum_n i_o be_o to_o receive_v and_o take_v it_o off_o mr._n this_o be_v true_a for_o a_o single_a even_a sum_n of_o l._n 100_o or_o l._n 200_o but_o then_o suppose_v you_o have_v a_o odd_a break_a sum_n as_o l._n 122_o 11_o 4_o d._n for_o 3_o month_n how_o will_v you_o know_v exact_o what_o you_o must_v receive_v i_o know_v no_o manner_n of_o way_n but_o one_o that_o be_v true_a and_o exact_a and_o that_o be_v by_o this_o rule_n as_o i_o have_v already_o show_v you_o viz._n so_o that_o for_o the_o discompt_n you_o must_v allow_v out_o of_o the_o l._n 122_o 11_o 4_o d._n you_o be_v to_o receive_v the_o sum_n of_o l._n 1_o 16_o 2_o ¾_n d._n thus_o and_o thus_o have_v i_o show_v you_o this_o rule_n for_o many_o man_n though_o they_o have_v live_v many_o year_n and_o receive_v many_o thousand_o of_o pound_n know_v not_o this_o distinction_n and_o so_o may_v lose_v very_o much_o in_o the_o year_n yo._n this_o be_v very_o true_a but_o yet_o methinks_v the_o difference_n can_v be_v much_o i_o shall_v think_v it_o scarce_o worth_a the_o while_n for_o we_o to_o mind_v such_o trifle_n and_o man_n will_v not_o trouble_v themselves_o with_o it_o if_o it_o be_v but_o a_o trifle_n mr._n but_o when_o you_o pass_v for_o a_o merchant_n i_o assure_v you_o you_o will_v find_v it_o a_o difficult_a matter_n so_o to_o do_v for_o they_o that_o see_v your_o bill_n of_o parcel_n and_o find_v that_o they_o be_v not_o cast_v up_o so_o will_v take_v you_o to_o be_v very_o weak_a in_o your_o judgement_n and_o very_o lavish_a in_o your_o purse_n and_o will_v all_o say_v you_o be_v never_o breed_v a_o merchant_n and_o because_o i_o will_v have_v you_o know_v the_o difference_n i_o be_o willing_a to_o demonstrate_v it_o yet_o more_o plain_a to_o you_o yo._n pray_v sir_n let_v i_o see_v a_o demonstration_n of_o it_o by_o two_o different_a bill_n of_o parcel_n one_o the_o common_a way_n and_o the_o other_o this_o way_n you_o be_v now_o endeavour_v to_o teach_v i_o mr._n that_o i_o will_v do_v and_o be_o the_o more_o willing_a to_o dwell_v the_o long_o upon_o this_o subject_a because_o i_o daily_o meet_v with_o they_o that_o have_v be_v old_a trader_n and_o experience_a man_n and_o yet_o be_v ignorant_a of_o it_o and_o i_o hate_v to_o think_v a_o man_n shall_v pretend_v to_o pass_v for_o a_o merchant_n and_o yet_o the_o shopkeeper_n stand_v and_o laugh_v in_o his_o sleeve_n to_o see_v his_o ignorance_n and_o folly_n and_o not_o only_o cheat_v he_o of_o his_o money_n but_o jeer_v he_o when_o he_o be_v go_v yo._n well_o sir_n i_o have_v sell_v 10_o bag_n of_o pepper_n at_o 9_o d._n ½_o d._n per_fw-la lb_fw-la what_o must_v i_o receive_v upon_o the_o discompt_v of_o my_o debt_n at_o 6_o per_fw-la cent._n for_o 11_o month_n if_o i_o do_v it_o the_o right_a way_n and_o what_o must_v i_o do_v if_o i_o do_v it_o the_o common_a way_n if_o you_o do_v it_o the_o common_a way_n you_o will_v receive_v but_o l._n 184_o 15_o 10_o ¾_n d._n but_o if_o the_o true_a way_n you_o will_v receive_v l._n 185_o 7_o 4_o d._n here_o be_v 11_o s._n 6_o d._n lose_v for_o want_n of_o knowledge_n which_o i_o hope_v you_o will_v avoid_v yo._n i_o shall_v observe_v what_o you_o say_v and_o do_v it_o but_o now_o pray_v sir_n let_v i_o know_v what_o be_v mean_v by_o that_o which_o they_o call_v bottomree_a for_o i_o have_v hear_v many_o cry_n that_o down_o for_o one_o of_o the_o great_a exaction_n that_o be_v in_o the_o world_n and_o i_o will_v willing_o know_v what_o it_o be_v that_o i_o may_v be_v arm_v against_o it_o mr._n bottomree_a be_v indeed_o a_o very_a strange_a thing_n for_o it_o eat_v out_o sleep_v and_o wake_v and_o as_o man_n do_v now_o subtle_o use_v it_o it_o be_v one_o of_o the_o great_a advantage_n that_o can_v be_v make_v of_o money_n and_o with_o little_a or_o no_o hazard_n which_o make_v the_o profit_n the_o large_a and_o this_o be_v very_o much_o use_v at_o this_o time_n we_o live_v in_o yo._n pray_v sir_n what_o be_v the_o nature_n of_o it_o and_o from_o whence_o take_v it_o this_o name_n mr._n it_o have_v its_o name_n derive_v from_o the_o bottom_n of_o the_o ship_n or_o keel_n and_o be_v practise_v in_o this_o manner_n a_o master_n of_o a_o ship_n be_v go_v for_o india_n the_o strait_o turkey_n etc._n etc._n and_o he_o want_v l._n 100_o to_o carry_v out_o in_o any_o commodity_n he_o think_v he_o can_v make_v a_o profit_n by_o you_o lend_v he_o l._n 100_o and_o agree_v with_o he_o to_o have_v for_o this_o l._n 100_o l._n 130_o or_o l._n 140_o or_o l._n 150_o or_o what_o you_o can_v agree_v for_o at_o the_o ship_n return_v but_o if_o the_o ship_n do_v happen_v to_o be_v sink_v burn_v take_a or_o any_o manner_n of_o damage_n happen_v that_o the_o ship_n come_v not_o home_n than_o you_o can_v recover_v one_o penny_n of_o the_o money_n that_o you_o lend_v of_o the_o man_n that_o borrow_v it_o nor_o arrest_v his_o body_n for_o he_o be_v to_o pay_v you_o at_o the_o return_n of_o the_o ship_n and_o not_o at_o the_o return_n of_o his_o person_n yo._n how_o then_o can_v this_o be_v so_o profitable_a as_o you_o do_v make_v it_o to_o be_v he_o may_v be_v lose_v at_o sea_n mr._n the_o general_a way_n now_o be_v to_o lend_v a_o man_n l._n 100_o at_o 30_o or_o 40_o per_fw-la cent._n and_o then_o find_v out_o one_o that_o will_v assure_v the_o ship_n outward_o and_o inward_o

s._n it_o be_v a_o composition_n and_o suppose_v your_o master_n debtor_n for_o the_o cloth_n do_v owe_v he_o l._n 100_o if_o your_o master_n take_v any_o sum_n under_o l._n 100_o and_o do_v discharge_v he_o it_o be_v a_o composition_n yo._n what_o be_v a_o composition_n general_o make_v at_o mr._n from_o 5_o s._n to_o 15_o s._n be_v look_v upon_o to_o be_v a_o good_a composition_n and_o in_o give_v for_o every_o 20_o s._n 5_o s_o etc._n etc._n per_fw-la l._n the_o man_n be_v discharge_v and_o have_v a_o release_n in_o full_a and_o be_v in_o law_n as_o well_o discharge_v as_o if_o he_o pay_v the_o entire_a debt_n of_o l._n 100_o yo._n pray_v what_o be_v mean_v by_o a_o general_n release_v be_v not_o a_o recept_n sufficient_a enough_o mr._n no_o in_o such_o case_n general_n release_v be_v give_v on_o both_o side_n because_o all_o matter_n be_v then_o end_v betwixt_o man_n and_o man._n yo._n pray_v let_v i_o know_v what_o be_v mean_v by_o a_o general_n release_v and_o what_o it_o be_v mr._n a_o general_n release_v be_v as_o follow_v which_o must_v be_v sign_v seal_v and_o deliver_v before_o two_o witness_n at_o least_o yo._n what_o mean_v you_o by_o sign_v seal_v &_o c_o mr._n sign_v be_v when_o the_o man_n write_v his_o name_n to_o it_o and_o seal_v be_v when_o he_o put_v his_o seal_n to_o it_o with_o wax_n or_o wafer_n and_o deliver_v be_v when_o he_o take_v that_o write_n up_o in_o his_o right_a hand_n and_o take_v off_o the_o seal_n and_o say_v these_o word_n this_o i_o deliver_v as_o my_o act_n and_o deed_n to_o the_o use_n of_o the_o party_n within_o mention_v yo._n what_o then_o must_v these_o two_o man_n do_v that_o sit_v by_o for_o witness_n mr._n they_o must_v see_v this_o do_v and_o then_o set_v their_o hand_n as_o witness_n unto_o it_o yo._n pray_v let_v i_o see_v one_o of_o they_o do_v mr._n it_o be_v thus_o know_v all_o man_n by_o these_o present_n that_o i_o j._n j._n of_o london_n merchant_n have_v remise_v release_v and_o for_o ever_o quit_v claim_n and_o by_o these_o present_n do_v for_o i_o my_o heir_n executor_n and_o administrator_n remit_v release_v and_o for_o ever_o quite_o claim_v unto_o j._n m._n citizen_n and_o draper_n his_o heir_n executor_n and_o administrator_n all_o and_o all_o manner_n of_o action_n suit_n bill_n bond_n write_n obligatory_a debt_n due_n duty_n account_n sum_n and_o sum_n of_o money_n judgement_n execution_n extent_n quarrel_n controversy_n trespass_n damage_n and_o demand_n whatsoever_o both_o in_o law_n and_o equity_n or_o otherwise_o however_o which_o against_o the_o say_v j._n m._n i_o ever_o have_v now_o have_v or_o which_o i_o my_o heir_n executor_n and_o administrator_n shall_v or_o may_v have_v claim_n challenge_v or_o demand_v for_o or_o by_o reason_n of_o any_o matter_n cause_n or_o thing_n from_o the_o begin_n of_o the_o world_n unto_o the_o day_n of_o the_o date_n of_o these_o present_n in_o witness_v whereof_o i_o have_v hereunto_o put_v my_o hand_n and_o seal_v this_o first_o day_n of_o june_n in_o the_o 29_o year_n of_o the_o reign_n of_o our_o sovereign_a lord_n king_n charles_n the_o second_o of_o england_n scotland_n france_n and_o ireland_n defender_n of_o the_o faith_n etc._n etc._n and_o the_o year_n of_o our_o lord_n god_n 1677._o j._n j._n ☉_o sealed_n and_o deliver_v in_o presence_n of_o j._n d._n e._n f._n ☞_o here_o note_n it_o be_v very_o convenient_a to_o write_v underneath_o where_o your_o witness_n live_v for_o many_o cause_n have_v be_v lose_v because_o the_o survivor_n can_v never_o find_v out_o who_o be_v the_o witness_n or_o where_o any_o of_o they_o live_v yo._n for_o the_o second_o when_o he_o pay_v part_n in_o money_n and_o part_n in_o security_n how_o be_v this_o do_v mr._n it_o be_v do_v in_o this_o manner_n the_o debtor_n absent_v and_o offer_v to_o give_v you_o 10_o s._n in_o the_o pound_n in_o money_n and_o 10_o s._n upon_o security_n yo._n i_o know_v what_o the_o money_n mean_v but_o i_o do_v not_o know_v what_o you_o mean_v by_o security_n pray_v let_v i_o know_v that_o mr._n security_n be_v to_o be_v understand_v two_o way_n either_o personal_a or_o real_a if_o personal_n than_o another_o man_n be_v bind_v with_o the_o party_n that_o be_v the_o debtor_n to_o pay_v the_o money_n at_o a_o certain_a day_n if_o the_o debtor_n do_v not_o if_o it_o be_v real_a than_o it_o be_v the_o make_n over_o some_o land_n lease_n house_n or_o good_n by_o a_o deed_n for_o that_o purpose_n yo._n well_o suppose_v this_o man_n for_o this_o l._n 100_o give_v i_o 10_o s._n per_fw-la pound_n in_o ready_a money_n and_o 5_o s._n upon_o personal_a security_n mr._n j._n a._n be_v bind_v for_o it_o and_o 5_o s._n in_o the_o mortgage_n of_o some_o land_n or_o house_n etc._n etc._n what_o must_v i_o then_o do_v how_o must_v it_o be_v end_v pray_v sir_n let_v i_o see_v a_o example_n of_o it_o mr._n the_o man_n owe_v l._n 100_o for_o the_o money_n you_o receive_v 10_o s._n in_o the_o pound_n be_v l._n 50._o for_o the_o bond_n you_o make_v it_o thus_o know_v all_o man_n by_o these_o present_n that_o we_o j._n a._n and_o a._n b._n citizen_n and_o salter_n do_v owe_v and_o be_v bind_v unto_o j._n j._n citizen_n and_o joiner_n the_o full_a sum_n of_o fifty_o pound_n of_o lawful_a money_n of_o england_n to_o be_v pay_v to_o the_o say_v j._n j._n his_o certain_a attorney_n executor_n administrator_n or_o assign_v to_o which_o payment_n well_o and_o true_o to_o be_v make_v we_o bind_v ourselves_o our_o heir_n executor_n and_o administrator_n firm_o by_o these_o present_n date_v the_o 20_o july_n in_o the_o 29_o year_n of_o the_o reign_n of_o our_o sovereign_a lord_n king_n charles_n the_o second_o anno_fw-la 1677._o the_o condition_n of_o this_o obligation_n be_v such_o that_o if_o the_o above-bounden_a j._n a._n and_o a._n b._n their_o heir_n executor_n administrator_n or_o assign_v or_o either_o of_o they_o do_v well_o and_o true_o pay_v or_o cause_n to_o be_v pay_v unto_o the_o within-named_n j._n j._n his_o heir_n executor_n administrator_n or_o assign_v the_o just_a and_o full_a sum_n of_o five_o and_o twenty_o pound_n of_o lawful_a money_n of_o england_n at_o or_o upon_o the_o 20_o of_o july_n next_o ensue_v the_o date_n hereof_o at_o the_o now_o dwell_v house_n of_o the_o say_v j._n j._n situate_v in_o cornhill_n london_n then_o this_o obligation_n to_o be_v void_a or_o else_o to_o remain_v in_o full_a force_n and_o virtue_n seal_v and_o deliver_v in_o presence_n of_o j._n a._n +_o a._n b._n ☉_o j._n p._n p._n c._n thus_o much_o for_o the_o money_n and_o the_o security_n but_o for_o the_o next_o the_o mortgage_n etc._n etc._n the_o best_a way_n be_v to_o get_v a_o experience_a scrivener_n to_o make_v those_o thing_n sufficient_a for_o every_o man_n in_o his_o trade_n you_o may_v be_v much_o wrong_v if_o you_o shall_v build_v on_o your_o own_o judgement_n for_o that_o matter_n and_o you_o have_v receive_v the_o money_n l._n 50_o 0_o 0_o the_o bond_n l._n 25_o 0_o 0_o the_o mortgage_n l._n 25_o 0_o 0_o  _fw-fr l._n 100_o 0_o 0_o you_o discharge_v the_o debtor_n that_o be_v if_o he_o pay_v you_o the_o full_a of_o your_o debt_n the_o same_o be_v do_v if_o you_o agree_v to_o take_v less_o than_o the_o debt_n for_o the_o whole_a debt_n in_o this_o manner_n yo._n but_o what_o must_v i_o do_v when_o i_o come_v to_o take_v part_n at_o time_n and_o that_o with_o security_n and_o part_n without_o security_n mr._n suppose_v the_o debtor_n owe_v l._n 100_o and_o he_o pay_v l._n 50_o at_o 1_o year_n at_o security_n make_v a_o bond_n for_o it_o as_o the_o last_o be_v and_o for_o the_o other_o l._n 50_o make_v a_o bond_n for_o he_o only_o to_o seal_n and_o sign_n because_o it_o be_v without_o security_n yo._n how_o must_v that_o bond_n be_v make_v mr._n just_o as_o the_o former_a be_v make_v only_o as_o that_o have_v two_o man_n bind_v this_o have_v but_o one_o and_o be_v as_o follow_v know_v all_o man_n by_o these_o present_n that_o i_o a._n b._n citizen_n and_o joiner_n do_v owe_v and_o be_o indebt_v unto_o j._n j._n citizen_n and_o salter_n the_o just_a and_o full_a sum_n of_o one_o hundred_o pound_n to_o be_v pay_v to_o the_o say_v j._n j._n his_o certain_a attorney_n executor_n administrator_n or_o assign_v to_o the_o which_o payment_n well_o and_o true_o to_o be_v make_v i_o bind_v i_o my_o heir_n executor_n and_o administrator_n firm_o by_o these_o present_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 20_o july_n in_o the_o 29_o year_n of_o the_o reign_n of_o our_o sovereign_a lord_n king_n charles_n 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 bett●●_n understand_v it_o i_o will_v set_v down_o the_o parcel_n again_o london_n 26_o may_n 1677._o 17_o 19_o james_n webster_n of_o derby_n dr._n to_o cash_n l._n 100_o 00_o 00_o d._n for_o so_o much_o pay_v by_o his_o order_n unto_o t._n w._n of_o london_n as_o by_o his_o letter_n of_o the_o 24_o instant_a l._n 100_o 00_o 00_o in_o post_v this_o observe_v these_o follow_a rule_n 1._o seek_v at_o the_o begin_n of_o your_o ledger_n for_o your_o alphabet_n what_o folio_n the_o say_a james_n webster_n account_n stand_v in_o suppose_v it_o stand_v in_o folio_n 17_o turn_v to_o that_o folio_n and_o there_o proceed_v thus_o in_o the_o first_o column_n put_v down_o may_v in_o the_o second_o column_n put_v down_o the_o 26_o in_o the_o three_o column_n put_v down_o the_o party_n to_o who_o he_o be_v debit_fw-la to_o cash_n with_o as_o much_o as_o you_o can_v of_o the_o reason_n of_o the_o parcel_n in_o one_o line_n but_o be_v sure_a never_o make_v two_o line_n in_o the_o post_n of_o any_o parcel_n in_o the_o ledger_n upon_o any_o account_n whatsoever_o and_o in_o the_o four_o column_n put_v the_o folio_n where_o cash_n stand_v and_o that_o be_v folio_n 19_o and_o then_o set_v the_o sum_n of_o money_n l._n 100_o 0_o 0_o and_o so_o the_o parcel_n be_v post_v and_o when_o you_o have_v post_v it_o in_o this_o manner_n then_o return_v to_o your_o journal_n and_o there_o you_o will_v find_v such_o a_o small_a stroke_n at_o the_o begin_n of_o it_o as_o this_o be_v there_o you_o must_v put_v this_o mark_n of_o the_o folio_n where_o james_n webster_n account_n stand_v which_o be_v folio_n 17_o and_o then_o that_o stroke_n will_v stand_v thus_o 17_o then_o have_v you_o do_v that_o part_n which_o be_v the_o debit_fw-la part_n of_o your_o parcel_n and_o that_o be_v just_a the_o one_o half_a then_o must_v you_o go_v unto_o the_o credit_n of_o the_o parcel_n thus_o you_o may_v turn_v to_o folio_n 19_o that_o be_v cash_n and_o there_o you_o must_v name_n in_o the_o first_o column_n may_n in_o the_o second_o 26_o in_o the_o three_o by_o james_n webster_n in_o the_o four_o the_o folio_n james_n webster_n account_n do_v stand_v in_o and_o then_o the_o sum_n of_o money_n which_o be_v l._n 100_o 0_o 0_o d._n and_o so_o you_o return_v to_o the_o journal_n and_o there_o you_o find_v the_o post_a line_n to_o stand_v thus_o 17_o and_o now_o under_o this_o you_o must_v put_v this_o folio_n of_o cash_n n_o o_fw-fr 19_o and_o then_o it_o will_v show_v thus_o 17_o 19_o and_o so_o your_o parcel_n be_v quite_o do_v both_o for_o debtor_n and_o creditor_n and_o wherever_o you_o meet_v with_o a_o parcel_n that_o have_v but_o one_o side_n of_o this_o posting-line_n supply_v with_o figure_n than_o there_o be_v one_o side_n unpo_v yo._n sir_n i_o do_v not_o well_o understand_v what_o it_o be_v to_o look_v into_o this_o alphabet_n pray_v tell_v i_o what_o a_o alphabet_n mean_v mr._n a_o alphabet_n be_v a_o book_n of_o 24_o leave_n sometime_o 12_o leaf_n or_o 24_o leave_v at_o the_o begin_n of_o the_o ledger_n and_o therein_o be_v contain_v the_o 24_o letter_n of_o your_o alphabet_n from_o whence_o it_o derive_v its_o name_n if_o 24_o leaf_n there_o be_v 1_o letter_n for_o each_o leaf_n but_o if_o but_o 12_o leave_n then_o be_v there_o 2_o letter_n for_o each_o leaf_n yo._n pray_v let_v i_o see_v a_o example_n of_o this_o mr._n it_o can_v be_v show_v but_o in_o the_o thing_n itself_o because_o this_o book_n be_v too_o little_a but_o this_o be_v the_o manner_n of_o it_o a._n c._n e._n ascue_n james_n 1_o crouch_v will._n 3_o edmunds_n jos._n 5_o b._n d._n f._n beek_n samuel_n 2_o davis_n sam._n 4_o french_z john_n 6_o now_o suppose_v you_o look_v