Selected quad for the lemma: money_n

Word A	Word B	Word C	Word D	Occurrence	Frequency Band	MI	MI Band	Prominent
money_n	bill_n	country_n	exchange_n	1,451	5	10.9785	5	false

Text snippets containing the quad

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

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

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

question_n then_o be_v this_o sir_n my_o master_n have_v buy_v some_o good_n for_o a_o man_n former_o name_v that_o be_v mr._n w._n p._n of_o rouen_n as_o by_o the_o invoice_n send_v he_o 16_o may_n appear_v and_o he_o order_v my_o master_n to_o draw_v the_o same_o money_n upon_o he_o at_o double_a usance_n in_o a_o bill_n of_o exchange_n how_o must_v this_o be_v do_v and_o what_o shall_v i_o know_v my_o master_n be_v to_o draw_v upon_o this_o man_n in_o french_a money_n mr._n this_o be_v answer_v in_o this_o manner_n you_o must_v go_v unto_o the_o exchange_n and_o there_o you_o must_v by_o a_o broker_n inquire_v what_o person_n have_v occasion_n to_o have_v money_n pay_v at_o the_o same_o place_n of_o rouen_n your_o broker_n will_v bring_v you_o several_a man_n then_o your_o work_n be_v to_o demand_v a_o price_n for_o your_o bill_n and_o that_o price_n be_v always_o set_v with_o a_o consideration_n of_o the_o specie_fw-la or_o coin_v the_o other_o nation_n exchange_n in_o now_o france_n exchange_n with_o england_n and_o all_o other_o nation_n in_o the_o world_n with_o crown_n suppose_v you_o demand_v 56_o d._n per_fw-la crown_n for_o your_o sum_n you_o be_v to_o draw_v the_o broker_n he_o offer_v you_o 55_o d._n ½_o your_o work_n be_v to_o maintain_v your_o reputation_n by_o endeavour_v to_o get_v as_o high_a a_o price_n as_o may_v be_v for_o your_o bill_n or_o else_o your_o reputation_n lie_v much_o at_o the_o stake_n at_o last_o you_o be_v agree_v and_o then_o you_o desire_v to_o know_v who_o he_o will_v have_v the_o say_a money_n payable_a unto_o he_o tell_v you_o to_o thomas_n goodwin_n or_o his_o order_n for_o the_o value_n receive_v of_o he_o then_o home_o you_o go_v and_o to_o make_v this_o bill_n yo._n but_o how_o shall_v i_o make_v this_o bill_n sir_n and_o in_o what_o form_n mr._n before_o you_o make_v the_o bill_n you_o must_v see_v what_o quantity_n of_o french_a crown_n he_o must_v have_v at_o 55_o d._n ¾_n in_o france_n for_o this_o l._n 99_o 4_o 6d_o which_o he_o give_v you_o here_o in_o money_n for_o your_o bill_n yo._n this_o i_o doubt_v will_v be_v hard_a for_o i_o for_o i_o do_v not_o yet_o conceive_v the_o manner_n of_o it_o and_o therefore_o i_o be_o fearful_a i_o shall_v not_o well_o understand_v it_o mr._n the_o thing_n be_v very_o easy_a and_o soon_o understand_v if_o you_o do_v but_o observe_v the_o follow_a direction_n yo._n that_o i_o shall_v willing_o do_v because_o i_o have_v a_o great_a inclination_n to_o be_v well_o verse_v in_o this_o mystery_n of_o exchange_n mr._n the_o direction_n i_o shall_v give_v you_o shall_v be_v very_o easy_a and_o plain_a and_o in_o which_o you_o can_v fail_v 1._o set_a down_o your_o sum_n l._n 99_o 4_o 6_o d._n 2._o bring_v this_o down_o into_o penny_n as_o usual_a 3._o set_a down_o the_o price_n of_o your_o exchange_n 4._o if_o your_o exchange_n have_v any_o fraction_n then_o bring_v it_o down_o into_o the_o low_a denomination_n by_o multiply_v it_o by_o the_o fraction_n 5._o multiply_v your_o product_n of_o penny_n of_o l._n 99_o 4_o 6_o d._n by_o the_o sum_n that_o the_o price_n of_o the_o exchange_n do_v make_v 6._o divide_v the_o product_n of_o this_o multiplication_n by_o the_o number_n of_o the_o price_n of_o the_o exchange_n and_o that_o which_o come_v out_o will_v be_v crown_n 7._o what_o be_v in_o the_o quotient_a let_v it_o be_v multiply_v by_o 60_o because_o 60_o solz_n make_v a_o crown_n and_o then_o divide_v by_o the_o price_n of_o the_o exchange_n make_v so_o many_o solz_n 8._o what_o remain_v in_o that_o quotient_a multiply_v by_o 12_o and_o divide_v by_o the_o price_n of_o the_o exchange_n and_o what_o come_v out_o be_v denier_n example_n here_o the_o answer_n be_v plain_a you_o must_v make_v your_o bill_n of_o exchange_n for_o 427_o crown_n 9_o solz_n 5_o denier_n yo._n but_o in_o what_o manner_n must_v i_o make_v this_o bill_n of_o exchange_n and_o what_o be_v the_o meaning_n of_o two_o bill_n of_o exchange_n first_o and_o second_o mr._n in_o the_o bill_n of_o exchange_n you_o must_v be_v sure_a to_o observe_v the_o due_a form_n for_o that_o be_v commendable_a among_o merchant_n and_o therein_o you_o must_v be_v sure_a to_o observe_v these_o follow_a rule_n 1._o to_o name_v the_o place_n whence_o it_o be_v draw_v in_o 1_o line_n above_o the_o body_n of_o the_o bill_n 2._o the_o day_n and_o month_n and_o year_n it_o be_v draw_v  _fw-fr 3_o the_o sum_n the_o price_n and_o time_n in_o figure_n  _fw-fr 4._o at_o the_o beginning_n of_o the_o body_n of_o the_o bill_n to_o name_v the_o time_n and_o if_o first_o or_o second_o bill_n  _fw-fr 5._o to_o who_o payable_a  _fw-fr 6._o the_o sum_n in_o word_n at_o length_n  _fw-fr 7._o of_o who_o the_o value_n receive_v  _fw-fr 8._o the_o conclusion_n refer_v to_o the_o advice_n that_o be_v give_v and_o for_o who_o account_n  _fw-fr 9_o the_o drawer_n name_n  _fw-fr 10._o the_o man_n who_o it_o be_v draw_v upon_o  _fw-fr london_n 18_o may_n 1677._o for_o 472_o 9_o 5_o d._n 2_o use._n at_o 60_o d._n at_o double_a usance_n pay_v this_o my_o first_o bill_n of_o exchange_n unto_o mr._n j._n w._n or_o his_o order_n the_o sum_n of_o four_o hundred_o twenty_o seven_o crown_n nine_o solz_n five_o denier_n at_o sixty_o solz_n per_fw-la crown_n for_o the_o like_a value_n receive_v of_o mr._n p._n b._n and_o pass_v to_o account_n as_o per_fw-la advice_n of_o your_o humble_a seru._n j._n b._n to_o mr._n samuel_n par_fw-fr merchant_n in_o one_a rouen_n lond._n 18_o may_n 1677._o for_o 427_o cr._n 9_o 5_o d._n 2_o use._n at_o 60_o d._n at_o double_a usance_n pay_v this_o my_o second_o bill_n of_o exchange_n my_o first_o not_o be_v pay_v to_o mr._n j._n w._n or_o order_n four_o hundred_o twenty_o seven_o crown_n nine_o solz_n five_o denier_n at_o sixty_o solz_n per_fw-la crown_n for_o the_o like_a value_n receive_v of_o mr._n p._n b._n and_o pass_v to_o account_n as_o per_fw-la advice_n of_o your_o humble_a seru._n j._n b._n to_o mr._n samuel_n par_fw-fr merchant_n in_o 2d_o rouen_n yo._n now_o you_o have_v make_v a_o first_o and_o second_o bill_n of_o exchange_n pray_v sir_n let_v i_o know_v the_o meaning_n of_o so_o do_v mr._n merchant_n usual_o give_v two_o bill_n of_o exchange_n and_o they_o be_v both_o of_o one_o tenor_n except_o these_o word_n my_o first_o not_o be_v pay_v when_o you_o make_v the_o second_o bill_n or_o these_o word_n my_o first_o and_o second_o not_o be_v pay_v when_o you_o make_v your_o three_o bill_n but_o a_o merchant_n be_v oblige_v in_o honour_n to_o give_v two_o three_o four_o or_o more_o bill_n of_o exchange_n until_o the_o money_n be_v pay_v and_o this_o be_v in_o case_n any_o of_o these_o bill_n of_o exchange_n be_v lose_v that_o the_o party_n that_o give_v the_o money_n be_v possess_v of_o a_o bill_n of_o exchange_n until_o he_o have_v receive_v his_o money_n again_o in_o foreign_a part_n and_o this_o be_v the_o cause_n why_o more_o bill_n of_o exchange_n than_o one_o be_v give_v yo._n how_o many_o bill_n be_v usual_o give_v at_o the_o first_o make_v of_o they_o and_o what_o be_v the_o usual_a way_n of_o that_o mr._n the_o usual_a method_n be_v this_o when_o you_o draw_v your_o bill_n of_o exchange_n if_o you_o do_v not_o know_v the_o man_n well_o that_o take_v it_o you_o send_v he_o the_o first_o and_o second_o bill_n together_o and_o receive_v your_o money_n but_o if_o you_o be_v satisfy_v in_o the_o man_n you_o send_v he_o only_o the_o first_o bill_n and_o the_o next_o day_n you_o send_v he_o the_o second_o bill_n by_o a_o servant_n and_o receive_v the_o mony_n yo._n when_o i_o carry_v this_o bill_n the_o next_o day_n may_v i_o part_v with_o it_o before_o i_o have_v my_o money_n mr._n that_o be_v according_a as_o you_o know_v the_o man_n and_o if_o he_o be_v a_o man_n of_o any_o esteem_n you_o may_v deliver_v your_o bill_n before_o you_o have_v the_o money_n for_o that_o will_v be_v very_o abusive_a to_o keep_v your_o bill_n of_o exchange_n until_o you_o have_v the_o money_n and_o if_o your_o master_n have_v give_v he_o credit_n with_o the_o first_o bill_n you_o may_v well_o trust_v he_o with_o the_o second_o bill_n until_o the_o money_n be_v pay_v you_o yo._n but_o now_o sir_n suppose_v my_o master_n have_v a_o bill_n of_o exchange_n send_v he_o from_o beyond_o sea_n upon_o any_o one_o in_o london_n what_o must_v i_o do_v in_o that_o case_n mr._n the_o first_o thing_n you_o have_v to_o do_v be_v to_o get_v the_o say_a bill_n accept_v by_o he_o upon_o who_o it_o be_v draw_v and_o bring_v it_o your_o master_n again_o yo._n but_o suppose_v that_o the_o man_n will_v not_o

accept_v the_o say_a bill_n of_o exchange_n what_o must_v i_o do_v then_o mr._n then_o you_o must_v carry_v it_o unto_o a_o public_a notary_n and_o give_v it_o he_o to_o protest_v it_o yo._n i_o know_v not_o what_o you_o mean_v by_o a_o public_a notary_n and_o protest_v it_o pray_v sir_n let_v i_o know_v what_o the_o meaning_n of_o it_o be_v mr._n a_o public_a notary_n be_v a_o man_n appoint_v by_o the_o king_n majesty_n or_o the_o state_n of_o any_o commonwealth_n to_o be_v witness_n to_o any_o act_n that_o be_v do_v and_o transact_v betwixt_o merchant_n and_o merchant_n or_o man_n and_o man_n in_o any_o matter_n of_o trade_n and_o these_o man_n be_v esteem_v by_o other_o beyond_o the_o sea_n more_o than_o ordinary_a man_n because_o they_o be_v set_v in_o place_n of_o authority_n and_o what_o they_o act_n be_v esteem_v just_a and_o true_a because_o they_o be_v put_v in_o place_n of_o trust_n though_o what_o another_o particular_a man_n say_v be_v not_o much_o regard_v nay_o not_o at_o all_o in_o any_o manner_n of_o difference_n at_o law_n whereas_o the_o affirmation_n of_o the_o other_o be_v as_o good_a as_o any_o witness_n whatever_o yo._n pray_v sir_n let_v i_o know_v what_o these_o man_n be_v use_v general_o for_o mr._n that_o i_o shall_v in_o this_o example_n follow_v you_o have_v receive_v a_o bill_n of_o l._n 100_o from_o a_o friend_n in_o holland_n upon_o mr._n a_o b._n in_o london_n and_o you_o be_v send_v with_o this_o bill_n of_o exchange_n to_o mr._n a._n b._n to_o have_v he_o accept_v it_o and_o he_o tell_v you_o that_o he_o will_v not_o accept_v it_o you_o be_v to_o bring_v back_o this_o bill_n to_o your_o master_n and_o he_o send_v it_o back_o to_o holland_n and_o write_v word_n that_o he_o have_v send_v it_o to_o be_v accept_v and_o mr._n a._n b._n will_v not_o accept_v it_o but_o say_v he_o can_v not_o do_v it_o etc._n etc._n the_o man_n that_o draw_v the_o bill_n at_o holland_n tell_v you_o it_o be_v false_a and_o he_o be_v sure_a mr._n a._n b._n will_v accept_v it_o and_o that_o he_o never_o give_v any_o such_o answer_n this_o now_o beget_v a_o quarrel_n betwixt_o you_o and_o you_o can_v be_v reconcile_v but_o when_o the_o say_a bill_n be_v carry_v to_o a_o notary_n and_o that_o notary_n do_v signify_v by_o protest_v that_o that_o bill_n be_v present_v and_o mr._n a._n b._n say_v he_o will_v not_o accept_v it_o this_o protest_v of_o the_o notary_n where_o there_o be_v nothing_o but_o his_o bare_a word_n be_v believe_v as_o much_o as_o if_o 500_o man_n be_v there_o to_o swear_v it_o yo._n and_o be_v these_o man_n use_v in_o nothing_o but_o for_o bill_n of_o exchange_n mr._n yes_o suppose_v your_o master_n have_v get_v a_o commission_n from_o holland_n etc._n etc._n for_o the_o sell_n of_o 20_o piece_n of_o linens_n and_o those_o linen_n hold_v short_a or_o be_v dammage_v or_o be_v not_o merchantable_a etc._n etc._n upon_o a_o certificate_n before_o a_o notary_n make_v by_o the_o buyer_n of_o the_o good_n or_o by_o person_n that_o be_v know_v in_o the_o say_a commodity_n etc._n etc._n the_o man_n that_o send_v they_o unto_o your_o master_n must_v rest_v satisfy_v or_o if_o he_o have_v buy_v they_o for_o your_o master_n account_n he_o may_v force_v by_o virtue_n of_o that_o certificate_n satisfaction_n from_o they_o that_o sell_v they_o unto_o he_o yo._n in_o what_o other_o case_n be_v these_o man_n necessary_a in_o trade_n mr._n in_o the_o make_n of_o protest_v against_o master_n of_o ship_n for_o demurrage_n in_o the_o demand_v freight_v for_o good_n in_o the_o make_n charter-party_n in_o any_o thing_n wherein_o a_o public_a witness_n be_v necessary_a this_o man_n supply_v the_o place_n and_o answer_v any_o dispute_n that_o be_v make_v or_o if_o you_o have_v any_o paper_n or_o parchment_n that_o be_v useful_a and_o the_o loss_n of_o it_o will_v be_v prejudicial_a unto_o you_o you_o may_v have_v a_o true_a copy_n of_o it_o draw_v by_o a_o notary_n and_o he_o assert_v the_o same_o you_o may_v make_v the_o same_o use_n of_o it_o as_o of_o the_o original_a itself_o yo._n now_o you_o have_v open_v unto_o i_o the_o mystery_n of_o a_o notary_n pray_v sir_n let_v i_o know_v what_o i_o have_v next_o to_o do_v in_o case_n this_o bill_n be_v not_o accept_v or_o that_o it_o be_v accept_v mr._n if_o the_o bill_n be_v not_o accept_v you_o must_v send_v the_o same_o bill_n with_o the_o protest_v back_o unto_o the_o man_n which_o send_v it_o and_o desire_v he_o to_o remit_v you_o other_o money_n or_o to_o have_v a_o care_n of_o himself_o etc._n etc._n as_o you_o shall_v judge_v best_a to_o write_v yo._n but_o still_o sir_n you_o do_v not_o tell_v i_o what_o kind_n of_o thing_n this_o protest_v be_v that_o you_o be_v speak_v of_o all_o this_o while_n i_o desire_v you_o to_o let_v i_o see_v the_o copy_n of_o one_o mr._n well_o that_o you_o shall_v and_o suppose_v the_o bill_n of_o exchange_n be_v from_o paris_n the_o 24_o april_n for_o 600_o crown_n at_o 54_o d._n upon_o j._n m._n draw_v by_o j._n johnson_n at_o double_a usance_n and_o you_o have_v be_v to_o have_v it_o accept_v then_o thus_o do_v the_o protest_v run_v if_o it_o be_v not_o accept_v copy_n of_o a_o protest_v of_o a_o bill_n of_o exchange_n paris_n 24_o april_n 1677._o for_o 600_o cr._n at_o 54_o d._n 2_o use._n at_o double_a usance_n pay_v this_o my_o first_o bill_n of_o exchange_n unto_o mr._n j._n a._n or_o order_n the_o sum_n of_o six_o hundred_o crown_n at_o 54_o d._n per_fw-la crown_n for_o value_v receive_v of_o mr._n j._n d._n and_o pass_v to_o account_n as_o per_fw-la advice_n of_o your_o humble_a seru._n j._n johnson_n to_o mr._n j._n m._n merch._n in_o london_n know_v all_o person_n who_o this_o present_a write_n may_v concern_v that_o the_o 24_o march_n in_o the_o year_n of_o our_o lord_n god_n 1677_o at_o the_o request_n of_o mr._n p._n c._n of_o london_n merchant_n i_o g._n m._n public_a notary_n swear_v and_o admit_v by_o authority_n of_o his_o most_o sacred_a majesty_n do_v go_v to_o the_o dwellinghouse_n or_o habitation_n of_o mr._n j._n m._n upon_o who_o the_o abovenamed_a bill_n of_o exchange_n be_v draw_v and_o show_v the_o original_a unto_o the_o say_v mr._n j._n m._n demand_v his_o acceptance_n of_o the_o same_o who_o answer_v i_o he_o shall_v not_o accept_v the_o same_o bill_n for_o some_o reason_n he_o shall_v write_v mr._n jonathan_n johnson_n the_o drawer_n wherefore_o i_o the_o say_a notary_n do_v protest_v and_o do_v by_o these_o present_n protest_v as_o well_o against_o the_o say_v j._n johnson_n the_o drawer_n as_o likewise_o against_o the_o say_v j._n m._n upon_o who_o it_o be_v draw_v as_o also_o against_o all_o other_o person_n endorser_n or_o other_o therein_o concern_v for_o all_o change_n rechange_n damage_n and_o interest_n whatsoever_o in_o presence_n of_o w._n d._n and_o j._n k._n call_v for_o witness_n to_o this_o present_a act_n do_v in_o my_o office_n in_o london_n the_o day_n and_o year_n above_o mention_v g._n m._n notary_n public_a yo._n this_o i_o be_o full_o satisfy_v in_o i_o beseech_v you_o sir_n let_v i_o know_v what_o you_o mean_v when_o you_o speak_v of_o endorser_n in_o the_o say_v protest_v mr._n you_o must_v understand_v that_o there_o be_v five_o sort_n of_o person_n use_v in_o a_o bill_n of_o exchange_n viz._n 1._o the_o drawer_n 2._o the_o man_n it_o be_v draw_v upon_o 3._o the_o man_n it_o be_v payable_a unto_o 4._o the_o party_n of_o who_o the_o value_n be_v receive_v 5._o the_o endorse_a yo._n pray_v sir_n explain_v this_o unto_o i_o for_o i_o do_v not_o understand_v what_o you_o mean_v by_o it_o mr._n then_o look_v back_o to_o folio_n 91_o there_o you_o will_v see_v the_o copy_n of_o a_o bill_n of_o exchange_n for_o 427_o cr._n 9_o 5._o where_o you_o may_v observe_v j._n v._o be_v the_o drawer_n s._n p._n be_v the_o man_n draw_v upon_o j._n w._n be_v the_o person_n it_o be_v payable_a unto_o now_o the_o endorse_a be_v he_o unto_o who_o j._n w._n do_v make_v it_o payable_a unto_o afterward_o for_o we_o will_v suppose_v j._n w._n be_v a_o man_n in_o london_n that_o have_v occasion_n to_o use_v this_o money_n to_o buy_v good_n in_o france_n and_o he_o know_v not_o which_o of_o his_o factor_n he_o shall_v make_v use_n of_o as_o yet_o but_o keep_v the_o bill_n by_o he_o 12_o or_o 15_o day_n at_o last_o he_o take_v the_o bill_n of_o exchange_n and_o write_v upon_o the_o back_n of_o it_o for_o i_o pay_v the_o content_n of_o this_o bill_n unto_o mr._n s._n m._n or_o order_n value_v receive_v of_o myself_o or_o in_o any_o other_o case_n name_v he_o of_o who_o

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

credit_n for_o so_o much_o money_n be_v not_o that_o the_o same_o thing_n as_o a_o bill_n of_o exchange_n be_v they_o both_o bring_v money_n mr._n no_o there_o be_v a_o great_a deal_n of_o difference_n betwixt_o a_o bill_n of_o exchange_n and_o a_o letter_n of_o credit_n the_o one_o mention_n a_o certain_a sum_n of_o money_n at_o a_o certain_a price_n and_o time_n and_o the_o other_o be_v a_o order_n if_o j._n t._n want_v any_o money_n from_o such_o a_o sum_n to_o such_o a_o sum_n to_o furnish_v he_o with_o it_o and_o to_o take_v his_o bill_n of_o exchange_n or_o bill_n on_o he_o that_o do_v give_v the_o letter_n of_o credit_n this_o letter_n of_o credit_n be_v not_o to_o be_v seal_v but_o be_v to_o be_v carry_v open_a by_o he_o who_o be_v the_o bearer_n and_o it_o be_v convenient_a it_o be_v write_v in_o word_n at_o length_n the_o whole_a body_n of_o it_o because_o it_o be_v less_o subject_a to_o be_v counterfeit_v by_o any_o body_n yo._n pray_v let_v i_o see_v the_o copy_n of_o a_o letter_n of_o credit_n mr._n in_o make_v your_o say_a letter_n of_o credit_n it_o will_v be_v convenient_a to_o observe_v 1._o the_o man_n name_n 2._o the_o place_n it_o be_v from_o 3._o the_o date_n you_o write_v it_o 4._o the_o last_o letter_n you_o have_v from_o he_o 5._o the_o last_o you_o write_v he_o 6._o the_o substance_n of_o your_o desire_n 7._o some_o particular_a passage_n in_o trade_n that_o have_v late_o pass_v betwixt_o you_o and_o this_o the_o better_a to_o enable_v your_o friend_n to_o beware_v of_o a_o cheat_n which_o too_o often_o happen_v in_o this_o nature_n yo._n pray_v let_v i_o see_v the_o true_a copy_n of_o a_o letter_n of_o credit_n mr._n it_o be_v then_o as_o follow_v viz._n lond._n 25._o june_n 1677._o mr._n j._n b._n sir_n since_o i_o of_o the_o 16_o instant_a i_o have_v you_o of_o the_o 14_o ditto_n and_o refer_v myself_o to_o what_o i_o have_v already_o write_v in_o answer_n to_o your_o say_a letter_n this_o serve_v at_o present_a to_o desire_v you_o to_o furnish_v and_o pay_v unto_o mr._n j._n d._n to_o the_o value_n of_o two_o hundred_o crown_n at_o one_o or_o more_o time_n according_a as_o he_o shall_v have_v occasion_n for_o it_o and_o as_o he_o shall_v desire_v it_o from_o you_o take_v his_o bill_n or_o bill_n of_o exchange_n for_o what_o you_o shall_v so_o furnish_v he_o with_o and_o put_v it_o to_o my_o account_n and_o this_o my_o letter_n of_o credit_n shall_v be_v your_o sufficient_a warrant_n for_o so_o do_v sir_n your_o humble_a servant_n j._n p._n yo._n i_o find_v i_o be_o much_o enlighten_v by_o your_o discourse_n in_o this_o matter_n of_o exchange_n but_o pray_v sir_n let_v i_o know_v what_o you_o mean_v by_o brokerage_n and_o be_v a_o broker_n mr._n by_o brokerage_n i_o mean_v not_o that_o which_o be_v call_v with_o we_o a_o pawn-broker_n many_o of_o which_o be_v very_o great_a extortioner_n or_o a_o scandalous_a sort_n of_o people_n not_o fit_a to_o be_v compare_v to_o or_o have_v any_o deal_n with_o merchant_n but_o broker_n be_v person_n general_o that_o have_v have_v misfortune_n in_o the_o world_n and_o have_v be_v breed_v merchant_n or_o else_o they_o be_v not_o capacitate_v to_o be_v broker_n for_o they_o must_v be_v man_n that_o have_v experience_n in_o good_n in_o exchange_n in_o scason_n for_o buy_v and_o sell_v they_o must_v be_v man_n faithful_a and_o of_o repute_n for_o the_o thing_n they_o be_v entrust_v with_o be_v of_o great_a consequence_n and_o these_o man_n be_v employ_v betwixt_o merchant_n and_o tradesman_n and_o their_o employment_n be_v to_o find_v the_o merchant_n a_o shopkeeper_n or_o other_o chapman_n for_o his_o good_n yo._n pray_v sir_n make_v it_o a_o little_a plain_o to_o i_o for_o i_o can_v imagine_v wherein_o these_o man_n be_v so_o necessary_a and_o why_o they_o must_v be_v such_o skilful_a faithful_a man_n and_o man_n of_o such_o understanding_n mr._n that_o i_o shall_v and_o the_o better_a to_o do_v it_o we_o will_v suppose_v your_o master_n have_v a_o commodity_n that_o be_v come_v home_o from_o beyond_o the_o sea_n and_o he_o be_v to_o sell_v it_o he_o speak_v to_o a_o broker_n upon_o the_o exchange_n and_o tell_v he_o i_o have_v such_o a_o commodity_n the_o broker_n work_n be_v then_o to_o find_v out_o a_o man_n fit_a to_o buy_v it_o the_o merchant_n and_o the_o buyer_n meet_v together_o the_o merchant_n he_o demand_v 5_o s._n the_o buyer_n he_o bid_v 4_o s._n they_o part_v and_o can_v agree_v the_o broker_n work_n be_v to_o endeavour_v to_o bring_v they_o to_o a_o agreement_n the_o one_o to_o raise_v of_o his_o offer_n the_o other_o to_o abate_v of_o his_o demand_n when_o he_o have_v so_o do_v he_o be_v to_o note_v it_o in_o a_o book_n for_o that_o purpose_n where_o he_o set_v the_o day_n of_o the_o month_n and_o the_o bargain_n at_o large_a who_o sels_z and_o who_o buy_v at_o what_o price_n and_o at_o what_o time_n and_o for_o his_o pain_n he_o have_v for_o every_o hundred_o pound_n worth_a of_o good_n ten_o shilling_n for_o himself_o if_o the_o bargain_n come_v to_o nothing_o although_o he_o have_v be_v four_o or_o five_o day_n upon_o it_o he_o can_v demand_v nothing_o for_o his_o pain_n unless_o the_o merchant_n will_v be_v so_o civil_a as_o to_o consider_v he_o yo._n well_o sir_n wherein_o lie_v so_o much_o skill_n and_o part_n and_o faithfulness_n as_o you_o express_v be_v require_v in_o these_o man_n mr._n in_o many_o particular_n he_o must_v have_v skill_n in_o the_o commodity_n he_o buy_v and_o sell_v or_o else_o he_o will_v take_v a_o pig_n for_o a_o dog_n and_o call_v one_o thing_n another_o and_o indeed_o herein_o the_o ignorance_n of_o many_o be_v see_v for_o they_o have_v not_o discretion_n to_o hold_v their_o tongue_n but_o will_v be_v talk_v of_o what_o they_o do_v not_o understand_v he_o must_v have_v part_n and_o reason_n or_o else_o he_o can_v have_v fit_a argument_n to_o use_v either_o to_o persuade_v man_n to_o fall_v of_o their_o demand_n or_o to_o rise_v high_a for_o it_o be_v many_o time_n see_v that_o a_o bargain_n be_v lose_v for_o want_n of_o a_o good_a tongue_n to_o express_v the_o thing_n that_o must_v be_v express_v to_o carry_v on_o the_o bargain_n and_o many_o time_n a_o fit_a word_n put_v in_o as_o it_o shall_v cause_v the_o bargain_n to_o go_v on_o he_o must_v be_v very_o faithful_a or_o else_o the_o man_n that_o sell_v and_o he_o that_o buy_v too_o may_v be_v much_o dammage_v for_o as_o the_o merchant_n do_v repose_v trust_n and_o credit_n in_o the_o broker_n so_o ought_v the_o broker_n to_o be_v faithful_a to_o the_o merchant_n and_o not_o persuade_v he_o for_o the_o lucre_n of_o his_o brokerage_n to_o sell_v his_o good_n to_o a_o man_n he_o know_v any_o thing_n amiss_o of_o and_o on_o the_o other_o hand_n many_o of_o they_o be_v such_o rascal_n that_o if_o they_o have_v not_o their_o desire_n cause_n far_o more_o mischief_n than_o the_o merchant_n ever_o intend_v and_o many_o time_n will_v not_o speak_v any_o thing_n to_o the_o disparagement_n of_o a_o man_n because_o they_o lie_v open_a to_o the_o law_n for_o so_o do_v but_o they_o will_v give_v a_o nod_n with_o their_o head_n that_o shall_v do_v his_o work_n as_o much_o as_o 1000_o word_n especial_o they_o that_o be_v concern_v in_o the_o trade_n of_o exchange_n and_o therefore_o this_o city_n have_v a_o commendable_a custom_n that_o they_o will_v have_v security_n for_o all_o that_o be_v broker_n yet_o of_o late_a year_n many_o jew_n and_o other_o rascally_a fellow_n that_o know_v little_a or_o nothing_o of_o merchant_n affair_n adventure_v to_o meddle_v with_o brokerage_n and_o betray_v many_o man_n either_o through_o ignorance_n or_o knavery_n it_o be_v not_o to_o be_v deny_v but_o if_o our_o merchant_n do_v keep_v up_o that_o esteem_n of_o broker_n that_o other_o nation_n have_v of_o they_o it_o will_v be_v far_o better_o for_o they_o and_o they_o will_v not_o meet_v with_o so_o many_o inconvenience_n as_o they_o do_v for_o if_o the_o price_n of_o brokerage_n be_v support_v and_o keep_v up_o it_o will_v be_v a_o great_a encouragement_n for_o they_o to_o inquire_v well_o after_o man_n but_o now_o the_o smallness_n of_o their_o pay_n be_v not_o much_o better_a than_o porter_n wage_n and_o the_o jew_n and_o other_o pitiful_a low-spirited_a fellow_n will_v do_v their_o work_n at_o a_o far_o low_a rate_n than_o the_o merchant_n use_v to_o give_v and_o remit_v it_o of_o one_o side_n so_o they_o may_v have_v it_o of_o the_o other_o in_o former_a day_n the_o broker_n general_o make_v in_o england_n 1_o per_fw-mi cent._n but_o in_o foreign_a part_n 2_o per_fw-la cent._n and_o better_o and_o it_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

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 this_o present_a intend_a voyage_n shall_v be_v pay_v and_o satisfy_v in_o manner_n and_o form_n follow_v that_o be_v say_v ______o thereof_o by_o the_o say_a merchant_n their_o executor_n factor_n or_o assign_v and_o the_o other_o ______o thereof_o by_o the_o say_a master_n his_o executor_n or_o assign_v further_o it_o be_v hereby_o agree_v that_o it_o shall_v and_o may_v be_v lawful_a unto_o and_o for_o the_o say_a merchant_n their_o factor_n or_o assign_v to_o keep_v the_o say_a ship_n in_o dennirrage_n at_o she_o unlade_v and_o relade_v port_n abovementioned_a and_o also_o at_o ______o aforesaid_a over_o and_o above_o the_o respective_a day_n aforementioned_a such_o other_o time_n and_o number_n of_o day_n as_o shall_v be_v requisite_a so_o as_o the_o same_o exceed_v not_o ______o day_n in_o the_o whole_a they_o the_o say_v merchant_n their_o factor_n or_o assign_v for_o each_o and_o every_o such_o day_n pay_v unto_o the_o say_a master_n or_o his_o assign_v ______o day_n by_o day_n where_o the_o same_o shall_v grow_v due_a and_o payable_a any_o thing_n aforesaid_a to_o the_o contrary_a notwithstanding_o and_o for_o the_o performance_n of_o all_o and_o singular_a the_o premise_n which_o on_o the_o part_n and_o behalf_n of_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 be_v and_o aught_o to_o be_v well_o and_o true_o hold_v observe_v and_o perform_v the_o say_a master_n do_v bind_v and_o oblige_v himself_o his_o executor_n and_o administrator_n together_o with_o the_o say_a ship_n and_o her_o freight_n tackle_n and_o apparel_n unto_o the_o say_a merchant_n their_o executor_n administrator_n and_o assign_v and_o every_o of_o they_o in_o the_o sum_n or_o penalty_n of_o ______o pound_n of_o lawful_a money_n of_o england_n well_o and_o true_o to_o be_v pay_v by_o these_o present_n and_o likewise_o for_o the_o performance_n of_o all_o and_o singular_a the_o premise_n which_o on_o the_o part_n and_o behalf_n of_o the_o 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 better_o understand_v what_o arbitration_n be_v let_v i_o know_v from_o you_o what_o difference_n you_o will_v be_v satisfy_v about_o yo._n the_o other_o day_n sir_n my_o master_n sell_v 40_o butt_n of_o currant_n to_o four_o grocer_n in_o company_n and_o i_o weigh_v they_o and_o deliver_v they_o and_o agree_v in_o the_o number_n of_o draught_n as_o you_o former_o do_v direct_v i_o in_o page_n 16_o and_o then_o make_v a_o bill_n of_o parcel_n as_o you_o direct_v in_o page_n 19_o and_o have_v they_o all_o send_v in_o and_o now_o i_o go_v for_o the_o money_n they_o will_v not_o pay_v they_o say_v they_o must_v have_v considerable_a allowance_n for_o damage_n that_o they_o find_v in_o the_o say_a good_n and_o for_o false_a tare_n and_o my_o master_n may_v take_v his_o course_n at_o law_n for_o his_o money_n if_o he_o will_v for_o they_o will_v not_o pay_v the_o money_n my_o master_n he_o say_v he_o do_v not_o care_n for_o go_v to_o law_n he_o have_v rather_o put_v it_o to_o arbitration_n now_o here_o i_o be_o at_o a_o loss_n sir_n i_o know_v not_o what_o this_o arbitration_n be_v mr._n if_o he_o do_v go_v to_o arbitration_n then_o do_v he_o choose_v one_o arbitrator_n and_o the_o grocer_n choose_v another_o and_o these_o arbitrator_n be_v to_o reconcile_v all_o manner_n of_o difference_n betwixt_o your_o master_n and_o they_o by_o such_o a_o day_n if_o these_o two_o arbitrator_n can_v do_v it_o than_o they_o be_v to_o choose_v a_o umpire_n that_o shall_v do_v it_o in_o so_o many_o day_n after_o the_o time_n that_o be_v before_o limit_v yo._n i_o be_o ignorant_a as_o to_o all_o these_o thing_n and_o name_n you_o give_v pray_v let_v i_o know_v how_o they_o proceed_v and_o what_o it_o be_v you_o mean_v when_o you_o name_v the_o word_n

arbitrator_n award_n umpire_n etc._n etc._n and_o whether_o my_o master_n be_v any_o way_n oblige_v to_o stand_v to_o what_o these_o man_n do_v mr._n the_o first_o thing_n that_o be_v do_v be_v a_o bond_n know_v by_o the_o name_n of_o a_o arbitration_n bond_n which_o be_v sign_v sealed_n and_o deliver_v by_o each_o person_n in_o difference_n whereby_o they_o do_v in_o such_o a_o certain_a sum_n of_o money_n oblige_v themselves_o to_o rest_n by_o stand_z to_z and_o perform_v all_o that_o shall_v be_v order_v by_o a._n b._n and_o d._n c._n the_o arbitrator_n yo._n before_o you_o proceed_v any_o further_a pray_v sir_n let_v i_o see_v what_o one_o of_o these_o arbitration_n bond_n be_v and_o how_o it_o be_v make_v and_o then_o i_o shall_v the_o better_o be_v able_a to_o understand_v what_o i_o desire_v from_o you_o mr._n that_o you_o shall_v and_o here_o it_o be_v word_n for_o word_n or_o general_o in_o the_o most_o usual_a form_n the_o copy_n of_o one_o of_o these_o bond_n noverint_fw-la universi_fw-la per_fw-la present_n ______o teneri_fw-la &_o firmiter_fw-la obligari_fw-la ______o libris_fw-la bonae_fw-la &_o legalis_fw-la monete_fw-la angliae_fw-la solvend_n eidem_fw-la ______o aut_fw-la svo_fw-la certo_fw-la attornat_fw-la executor_n well_o administrator_n suis_fw-fr ad_fw-la quam_fw-la quidem_fw-la solucionem_fw-la bene_fw-la &_o fideliter_fw-la faciend_n oblige_v ______o haeredes_fw-la executores_fw-la &_o administratores_fw-la ______o firmiter_fw-la per_fw-la present_n sigill_n ______o sigillat_n dat._n ______o anno_fw-la regni_fw-la dom._n nost_n ______o dei_fw-la gracia_n angliae_fw-la scotiae_fw-la francia_fw-la &_o hiberniae_fw-la regis_fw-la fidei_fw-la defensor_fw-la etc._n etc._n annoque_fw-la dom._n 16_o the_o condition_n of_o this_o obligation_n be_v such_o that_o if_o the_o above-bounden_a ______o heir_n executor_n and_o administrator_n for_o their_o part_n and_o behalf_n shall_v and_o do_v in_o all_o thing_n well_o and_o true_o stand_v to_o obey_v 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exchange_n or_o recept_n for_o money_n or_o any_o other_o odd_a paper_n too_o tedious_a here_o to_o set_v down_o yo._n how_o often_o must_v i_o file_v up_o or_o fold_v up_o these_o letter_n mr._n as_o often_o as_o your_o time_n will_v permit_v you_o at_o the_o go_v away_o of_o each_o post_n be_v the_o best_a time_n for_o then_o all_o your_o letter_n be_v answer_v and_o you_o have_v nothing_o else_o to_o do_v with_o they_o 5._o the_o next_o thing_n you_o be_v to_o have_v be_v to_o be_v provide_v with_o useful_a book_n for_o your_o compting-house_n such_o as_o be_v necessary_a for_o you_o and_o they_o be_v 1._o a_o copy-book_n of_o letter_n to_o copy_n out_o all_o the_o letter_n that_o be_v send_v out_o word_n for_o word_n 2._o a_o book_n wherein_o you_o copy_v out_o each_o factory_a or_o account_n that_o come_v to_o your_o hand_n from_o beyond_o the_o sea_n of_o good_n send_v your_o master_n 3._o a_o book_n to_o copy_n out_o all_o the_o factory_n your_o master_n send_v out_o of_o england_n 4._o a_o bill-book_n to_o see_v what_o bill_n you_o have_v to_o pay_v and_o what_o to_o receive_v this_o be_v call_v a_o month-book_n 5._o a_o small_a book_n wherein_o you_o note_v all_o the_o order_n that_o be_v give_v you_o for_o the_o buy_n or_o sell_v of_o good_n 6._o a_o book_n wherein_o if_o you_o have_v much_o commission-business_n you_o put_v all_o the_o good_n you_o be_v to_o receive_v on_o board_n any_o ship_n that_o come_v for_o england_n or_o any_o other_o place_n where_o you_o live_v that_o you_o need_v not_o run_v to_o the_o letter_n 7._o a_o cash-book_n 8._o a_o book_n of_o petty_a expense_n 9_o a_o receipt-book_n 10._o a_o waste-book_n 11._o a_o journal_n 12._o a_o

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

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

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

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

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