Selected quad for the lemma: money_n

Word A	Word B	Word C	Word D	Occurrence	Frequency Band	MI	MI Band	Prominent
money_n	creditor_n	good_n	sell_v	1,795	5	10.5105	5	true

Text snippets containing the quad

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

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

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

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

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 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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 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this_o 1._o the_o book_n be_v rule_v with_o a_o usual_a margin_n and_o with_o pound_n shilling_n and_o penny_n 2._o your_o book_n be_v folioe_v and_o not_o page_v 3._o your_o 12_o folio_n be_v for_o the_o 12_o month_n of_o the_o year_n begin_v the_o first_o folio_n january_a to_o receive_v january_a to_o pay_v and_o so_o forward_o to_o december_n 4._o you_o put_v down_o the_o date_n that_o your_o bill_n of_o exchange_n fall_v due_a the_o last_o day_n of_o the_o bill_n 5._o you_o put_v down_o as_o much_o of_o the_o body_n of_o the_o bill_n as_o you_o can_v in_o one_o line_n that_o be_v to_o say_v from_o whence_o it_o be_v draw_v and_o who_o send_v it_o you_o and_o in_o the_o margin_n the_o sum_n of_o money_n it_o come_v unto_o 6._o for_o good_n if_o you_o have_v sell_v any_o that_o you_o be_v to_o receive_v your_o money_n for_o set_v it_o down_o here_o and_o by_o that_o mean_v you_o will_v know_v all_o you_o be_v to_o receive_v each_o month_n and_o the_o like_v you_o be_v to_o pay_v each_o month_n and_o this_o will_v be_v a_o very_a great_a ease_n to_o you_o in_o your_o business_n because_o here_o if_o you_o intend_v to_o be_v a_o man_n of_o reputation_n you_o will_v see_v when_o you_o be_v to_o receive_v any_o money_n particular_o yo._n now_o sir_n what_o be_v the_o next_o book_n you_o treat_v of_o which_o you_o call_v a_o book_n to_o note_v all_o the_o order_n of_o buy_v and_o sell_v mr._n this_o book_n be_v not_o now_o in_o use_n by_o many_o merchant_n but_o if_o you_o will_v weigh_v your_o own_o reason_n you_o will_v find_v it_o to_o be_v a_o book_n exceed_o useful_a example_n suppose_v you_o receive_v 4_o or_o 5_o letter_n in_o a_o post_n some_o man_n receive_v 20_o 30_o or_o 40_o and_o those_o letter_n bring_v every_o one_o of_o they_o a_o order_n for_o good_n some_o more_o some_o less_o to_o be_v buy_v for_o they_o will_v you_o run_v to_o every_o one_o of_o these_o letter_n to_o see_v what_o it_o order_n no_o have_v your_o order_n all_o write_v out_o as_o soon_o as_o your_o letter_n be_v read_v and_o when_o you_o have_v effect_v they_o then_o draw_v a_o line_n across_o each_o order_n or_o mark_v what_o be_v effect_v and_o what_o not_o and_o so_o you_o will_v never_o burden_n your_o memory_n yo._n what_o kind_n of_o book_n must_v this_o be_v and_o how_o must_v it_o be_v rule_v mr._n this_o book_n must_v be_v according_a to_o the_o quantity_n of_o business_n you_o be_v like_a to_o have_v some_o more_o and_o some_o less_o and_o if_o any_o thing_n considerable_a than_o a_o good_a middling_a sort_n of_o paper_n in_o quarto_n or_o else_o a_o good_a large_a octavo_n but_o it_o must_v not_o be_v rule_v yo._n pray_v sir_n let_v i_o see_v one_o example_n of_o it_o suppose_v this_o day_n my_o master_n letter_n be_v come_v to_o hand_n and_o there_o be_v a_o order_n for_o buy_v some_o good_n for_o a_o man_n at_o paris_n how_o must_v i_o set_v it_o down_o here_o mr._n to_o make_v a_o memorandum_n set_v it_o thus_o paris_n 24_o april_n 1677._o out_o of_o anthony_n peloone_n letter_n a_o order_n for_o 124_o dozen_o of_o calve-skin_n from_o 40_o to_o 48_o lb_fw-la per_fw-la dozen_o to_o be_v pack_v in_o 10_o pack_n and_o ship_v for_o rouen_n consign_v to_o t._n l._n g._n mark_v with_o his_o mark_n not_o to_o exceed_v 14_o d._n per_fw-la lb_fw-la 200_o pair_n of_o hose_n at_o 3_o s._n 2_o d._n per_fw-la pair_n of_o brown_n make_v of_o wells_n this_o be_v the_o nature_n of_o put_v what_o you_o find_v order_v you_o in_o each_o letter_n and_o when_o it_o be_v do_v examine_v it_o against_o the_o letter_n to_o see_v if_o it_o be_v right_a and_o it_o will_v prove_v of_o much_o ease_n to_o your_o mind_n yo._n what_o mean_v you_o by_o the_o six_o book_n for_o set_v down_o good_n you_o expect_v from_o friend_n mr._n this_o book_n be_v much_o of_o the_o same_o nature_n with_o the_o other_o and_o for_o the_o right_a use_n of_o it_o you_o be_v to_o examine_v your_o letter_n as_o soon_o as_o they_o come_v in_o and_o see_v what_o good_n be_v consign_v your_o master_n and_o take_v out_o the_o sum_n of_o the_o letter_n into_o the_o memorandum_n book_n either_o from_o the_o letter_n or_o from_o the_o bill_n of_o lade_n one_o of_o the_o two_o but_o it_o be_v very_o ill_o trust_v to_o a_o bill_n of_o lade_n for_o accident_n do_v daily_o happen_v and_o i_o have_v know_v much_o damage_n by_o trust_v to_o a_o bill_n of_o lade_n therefore_o as_o soon_o as_o your_o master_n letter_n come_v in_o you_o may_v take_v the_o book_n and_o enter_v they_o in_o this_o follow_a manner_n diepe_a 24_o septemb_n 1677._o from_o madame_fw-fr le_fw-fr jeune_fw-fr in_o the_o london_n merchant_n john_n thomas_n 9_o bail_n be_v of_o canvas_n mark_v and_o number_v ap._n n_o o._n 1._o to_o 9_o for_o account_n of_o anthony_n peloone_n of_o paris_n cane_n 24_o septemb_n 1677._o from_o peter_n sanson_n in_o the_o providence_n james_n martin_n 25_o bales_n of_o paper_n contain_v 1624._o ream_n for_o account_n of_o john_n degraves_fw-la of_o st._n maloes_n mark_v adg_n n_o o._n 1._o to_o 50._o thus_o you_o see_v this_o book_n be_v just_a in_o the_o nature_n of_o the_o former_a and_o if_o your_o trade_n be_v not_o too_o big_a you_o may_v make_v the_o one_o end_n to_o put_v order_n for_o buy_v good_n in_o at_o and_o the_o other_o end_n for_o the_o expectation_n of_o have_v good_n from_o beyond_o the_o sea_n at_o but_o it_o be_v not_o so_o like_o a_o merchant_n as_o to_o have_v two_o book_n yo._n have_v see_v the_o use_n of_o this_o be_v please_v to_o let_v i_o know_v

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

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 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to_o set_v down_o his_o mark_n upon_o his_o book_n of_o account_n and_o he_o instance_n several_a man_n that_o have_v lose_v their_o good_n by_o mark_v they_o with_o other_o man_n mark_n indeed_o the_o best_a way_n for_o every_o man_n be_v to_o keep_v his_o own_o mark_n and_o therefore_o be_v very_o cautious_a how_o you_o do_v meddle_v with_o any_o other_o but_o learn_v well_o how_o to_o mark_v for_o it_o be_v a_o great_a grace_n to_o see_v a_o man_n make_v a_o good_a mark_n as_o well_o as_o to_o write_v well_o and_o that_o you_o may_v do_v it_o you_o must_v learn_v to_o make_v the_o 24_o letter_n very_o plain_a a_o b_o c_o d_o e_o f_o g_o h_o i_o k_n l_o m_o n_o o_o p_o q_o r_o s_o t_o v_o w_n x_o y_fw-fr z._n and_o for_o number_n they_o be_v general_o begin_v by_o the_o first_o parcel_n of_o good_n that_o be_v send_v the_o first_o hogshead_n be_v mark_v number_n 1._o the_o second_o n_o o._n 2._o the_o three_o n_o o._n 3_o etc._n etc._n and_o so_o continue_v according_a to_o the_o 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 _fw-fr  _fw-fr 4_o 8_o 1_o 21_o 0_o 3_o 15_o  _fw-fr  _fw-fr 5_o 7_o 3_o 14_o 0_o 3_o 22_o  _fw-fr  _fw-fr 6_o 5_o 2_o 19_o 0_o 3_o 27_o  _fw-fr  _fw-fr 7_o 4_o 3_o 17_o 0_o 3_o 21_o have_v thus_o set_v down_o your_o weight_n then_o before_o you_o go_v away_o from_o the_o scale_n be_v sure_a to_o call_v over_o your_o weight_n with_o he_o that_o weigh_v they_o with_o you_o for_o there_o be_v always_o two_o person_n to_o take_v the_o weight_n one_o for_o the_o buyer_n and_o one_o for_o the_o seller_n compare_v your_o draught_n and_o if_o any_o difficulty_n arise_v be_v sure_a to_o end_v it_o before_o you_o part_v by_o weigh_v the_o same_o over_o again_o for_o some_o may_v be_v so_o roguish_a as_o to_o put_v ½_o c._n or_o 1_o c._n more_o upon_o a_o draught_n than_o it_o weigh_v because_o they_o think_v a_o young_a raw_a lad_n will_v not_o be_v so_o patient_a or_o trouble_v himself_o to_o rumage_n 20_o or_o 30_o cask_n to_o weigh_v that_o over_o again_o and_o so_o a_o man_n be_v cheat_v by_o the_o negligence_n of_o his_o servant_n when_o you_o have_v thus_o weigh_v your_o good_n than_o you_o may_v compare_v they_o and_o so_o be_v your_o work_n of_o that_o nature_n end_v if_o you_o have_v good_n to_o measure_n the_o like_a care_n be_v to_o be_v have_v but_o for_o many_o commodity_n the_o city_n have_v take_v a_o sufficient_a care_n for_o their_o weight_n and_o measure_n mistake_n which_o be_v subject_a to_o all_o man_n only_o except_v as_o for_o corn_n of_o all_o sort_n coal_n hop_n etc._n etc._n see_v custom_n of_o city_n yo._n have_v thus_o discharge_v my_o trust_n in_o weigh_v or_o measure_v or_o meet_v good_n below_o at_o the_o waterside_n what_o may_v my_o next_o work_n be_v mr._n your_o next_o work_n will_v be_v in_o the_o countinghouse_n or_o warehouse_n according_a as_o your_o mr._n trade_n lie_v to_o receive_v good_n in_o from_o the_o dyer_n  _fw-fr drawer_n  _fw-fr hot-pressers_a  _fw-fr warehouse-man_n  _fw-fr factor_n etc._n etc._n or_o from_o any_o place_n that_o good_n be_v send_v in_o unto_o you_o or_o send_v from_o you_o you_o must_v be_v very_o careful_a and_o diligent_a in_o this_o respect_n so_o far_o as_o you_o be_v entrust_v to_o see_v that_o you_o receive_v in_o the_o quantity_n of_o good_n according_a to_o the_o content_n of_o the_o bill_n of_o parcel_n or_o note_v that_o come_v with_o they_o yo._n sir_n i_o do_v not_o know_v what_o you_o mean_v by_o bill_n of_o parcel_n or_o note_v pray_v explain_v the_o meaning_n of_o it_o unto_o i_o mr._n you_o must_v know_v every_o man_n that_o sell_v a_o parcel_n of_o good_n make_v a_o bill_n of_o parcel_n of_o they_o or_o at_o least_o ought_v so_o to_o do_v and_o the_o bill_n of_o parcel_n ought_v to_o contain_v these_o several_a thing_n viz._n 1._o the_o man_n name_n that_o sell_v the_o good_n 2._o the_o man_n name_n that_o buy_v the_o good_n 3._o the_o date_n of_o the_o year_n or_o month_n in_o which_o they_o be_v sold._n 4._o the_o place_n where_o they_o be_v sold._n 5._o the_o mark_n and_o number_n of_o each_o piece_n hogshead_n butt_n barrel_n bail_n etc._n etc._n 6._o the_o weight_n or_o measure_n of_o the_o good_n 7._o the_o price_n the_o good_n be_v sell_v at_o 8._o the_o sum_n of_o money_n they_o come_v unto_o 9_o and_o the_o time_n they_o be_v sell_v at_o yo._n here_o be_v much_o in_o one_o of_o these_o bill_n of_o parcel_n as_o you_o call_v they_o pray_v sir_n let_v i_o know_v how_o it_o be_v make_v and_o in_o what_o form_n for_o i_o shall_v not_o comprehend_v it_o else_o mr._n to_o do_v it_o in_o form_n you_o must_v take_v a_o piece_n of_o paper_n that_o be_v suitable_a to_o the_o quantity_n of_o good_n that_o be_v to_o be_v put_v down_o some_o more_o and_o some_o less_o when_o you_o have_v your_o paper_n then_o put_v it_o down_o thus_o suppose_v your_o master_n have_v sell_v 10_o piece_n of_o stuff_n at_o one_o month_n time_n at_o 3_o s._n 8_o d._n per_fw-la yard_n lond._n 10_o dec._n 1677._o mr._n john_n pape_n at_o 1_o m_o time_n buy_v of_o  _fw-fr james_n dover_n  _fw-fr  _fw-fr yard_n  _fw-fr stuff_n with_o satin_n stripe_n n_o o_o 1_o 24_o ¾_n  _fw-fr  _fw-fr 2_o 22_o ½_o  _fw-fr  _fw-fr 3_o 27_o ½_o  _fw-fr  _fw-fr 4_o 22_o ¾_n  _fw-fr  _fw-fr 5_o 28_o ¼_n  _fw-fr  _fw-fr 6_o 27_o ¼_n  _fw-fr  _fw-fr 7_o 22_o ¾_n  _fw-fr  _fw-fr 8_o 24_o ¼_n  _fw-fr  _fw-fr 9_o 27_o ½_o  _fw-fr  _fw-fr 10_o 26_o ¾_n  _fw-fr 254_o ¼_n at_o 3_o s._n 8_o d._n l._n 46_o 12_o 3_o thus_o you_o see_v how_o the_o good_n

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 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expense_n dr._n l._n  _fw-fr  _fw-fr novemb_n 19_o receive_v of_o cashkeeper_n j._n d._n 20_o 24_o receive_v of_o cashkeeper_n w._n g._n 25_o 27_o receive_v of_o my_o master_n j._n j._n 5_o 1676._o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr cr._n l._n  _fw-fr  _fw-fr novemb_n 20_o pay_v for_o post-letter_n 9_o 4_o paid_n porterage_n of_o good_n buy_v of_o w._n g._n 1_o 7_o paid_n charge_v on_o 10_o bail_n be_v of_o skin_n ap._n 1._o on_o file_n 8_o 7_o 10_o 27_o pay_v the_o stationer_n for_o paper_n 3_o 17_o 6_o decemb._n 10_o pay_v letter_n from_o plantation_n 1_o 7_o 2_o 14_o pay_v rent_n of_o 4_o cellar_n wapping_n 7_o 19_o 4_o have_v thus_o put_v these_o several_a sum_n of_o money_n receive_v and_o pay_v it_o be_v much_o after_o the_o nature_n of_o a_o cash-book_n and_o you_o may_v if_o you_o please_v have_v such_o a_o book_n or_o not_o great_a trader_n as_o i_o say_v before_o will_v not_o have_v their_o cash-book_n clutter_a with_o so_o many_o small_a and_o frivolous_a article_n 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these_o people_n shun_v all_o open_a market_n or_o place_n that_o people_n common_o buy_v and_o sell_v in_o for_o fear_v of_o fall_v into_o the_o hand_n of_o justice_n and_o receive_v their_o reward_n from_o the_o magistrate_n but_o here_o they_o be_v hug_v and_o be_v furnish_v with_o money_n and_o this_o enrich_v the_o say_a pawn-broker_n which_o be_v so_o much_o the_o worse_a to_o the_o poor_a needy_a person_n because_o these_o rogue_n give_v so_o much_o the_o broker_n will_v abate_v nothing_o to_o the_o poor_a needy_a creature_n and_o thus_o have_v i_o show_v you_o the_o misery_n of_o he_o that_o be_v constrain_v to_o take_v up_o money_n at_o interest_n let_v he_o go_v the_o best_a way_n he_o can_v if_o it_o be_v but_o at_o 6_o per_fw-la cent._n it_o will_v eat_v as_o you_o see_v strange_o yo._n but_o pray_v sir_n what_o be_v that_o that_o be_v call_v procuration_n and_o continuation_n i_o have_v hear_v that_o go_v along_o with_o interest_n what_o may_v the_o meaning_n of_o that_o 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good_n here_o you_o must_v observe_v one_o thing_n that_o if_o any_o thief_n be_v on_o shipboard_n the_o master_n must_v pay_v for_o that_o and_o not_o the_o assurer_n than_o the_o assurer_n be_v liable_a unto_o it_o letter_n of_o mart_n be_v give_v out_o by_o one_o prince_n against_o the_o subject_n of_o another_o prince_n when_o they_o can_v by_o their_o petition_n have_v justice_n do_v they_o and_o then_o those_o that_o have_v these_o letter_n of_o mart_n be_v very_o careful_a to_o get_v all_o they_o can_v from_o the_o party_n they_o be_v against_o and_o there_o be_v danger_n again_o for_o arrest_n of_o king_n and_o prince_n that_o be_v call_v a_o embargo_n and_o be_v upon_o immergent_fw-la occasion_n practise_v here_o in_o england_n and_o in_o other_o part_n and_o this_o embargo_n signify_v that_o when_o any_o state_n matter_n require_v it_o the_o ship_n be_v stop_v throughout_o the_o kingdom_n and_o be_v all_o stop_v there_o may_v be_v much_o damage_n to_o some_o of_o they_o that_o be_v lade_v with_o corn_n fruit_n wine_n etc._n etc._n and_o this_o be_v to_o be_v bear_v by_o the_o assurer_n also_o against_o barratry_n of_o the_o master_n if_o he_o sell_v or_o imbezel_n any_o of_o the_o good_n and_o do_v turn_v they_o to_o his_o own_o use_n or_o run_v away_o with_o the_o ship_n the_o assurer_n must_v make_v it_o good_a unto_o the_o party_n that_o have_v cause_v himself_o to_o be_v assure_v and_o thus_o much_o may_v suffice_v for_o assurance_n yo._n how_o shall_v i_o work_v this_o by_o arithmetic_n if_o a_o master_n of_o a_o ship_n have_v bring_v in_o for_o damage_n 3_o or_o 4_o more_o or_o less_o per_fw-la cent._n for_o damage_n that_o the_o assurer_n must_v allow_v how_o shall_v i_o know_v what_o each_o ensurer_n must_v allow_v when_o they_o have_v insure_v unequal_a sum_n mr._n very_o easy_o let_v i_o know_v what_o your_o sum_n be_v and_o i_o will_v present_o show_v you_o what_o you_o do_v desire_n to_o know_v yo._n the_o damage_n be_v 4_o per_fw-la 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and_o declare_v according_a to_o the_o true_a meaning_n of_o these_o present_n he_o the_o say_v j._n j._n shall_v and_o will_v at_o or_o before_o the_o ______o become_v bind_v unto_o we_o the_o say_v creditor_n respective_o by_o one_o obligation_n in_o due_a form_n of_o law_n to_o be_v make_v include_v all_o and_o every_o the_o payment_n in_o such_o sort_n as_o be_v above_o limit_v at_o some_o convenient_a place_n or_o place_n ______o by_o every_o of_o we_o the_o say_v creditor_n to_o be_v nominate_v and_o appoint_v and_o the_o penalty_n of_o every_o obligation_n to_o be_v double_a the_o whole_a sum_n include_v in_o the_o condition_n of_o the_o same_o to_o be_v deliver_v to_o we_o and_o every_o of_o we_o our_o executor_n or_o assign_v at_o or_o before_o the_o ______o next_o ensue_v the_o date_n hereof_o know_v you_o therefore_o that_o we_o the_o say_v creditor_n who_o name_n be_v hereunder_o write_v and_o every_o of_o we_o for_o his_o own_o part_n and_o for_o his_o executor_n 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i_o what_o must_v i_o do_v with_o he_o or_o if_o i_o have_v any_o difference_n about_o good_n that_o be_v sell_v mr._n as_o much_o as_o you_o can_v avoid_v go_v to_o law_n rather_o refer_v it_o to_o know_a merchant_n who_o can_v best_o decide_v it_o your_o lawyer_n will_v magnify_v the_o goodness_n of_o your_o cause_n whilst_o they_o can_v find_v money_n come_v but_o when_o they_o find_v the_o client_n be_v poor_a true_o say_v they_o i_o think_v you_o have_v even_o best_o refer_v it_o to_o some_o indifferent_a person_n most_o judicious_a merchant_n do_v as_o much_o as_o they_o can_v to_o avoid_v law-suit_n for_o it_o do_v not_o agree_v with_o their_o business_n in_o the_o least_o yo._n but_o what_o will_v you_o have_v i_o do_v with_o a_o rascal_n that_o will_v not_o pay_v i_o mr._n if_o i_o may_v advise_v you_o i_o will_v consider_v well_o of_o what_o i_o be_v go_v about_o whether_o the_o man_n be_v worth_a my_o charge_n and_o pain_n before_o i_o begin_v with_o he_o for_o if_o he_o be_v poor_a than_o you_o make_v he_o poor_a and_o that_o be_v not_o the_o way_n to_o pay_v your_o debt_n if_o he_o be_v knavish_a a_o prison_n will_v increase_v that_o if_o he_o be_v rich_a and_o go_v to_o prison_n he_o pay_v nothing_o but_o spend_v your_o estate_n in_o a_o prison_n and_o laugh_v at_o you_o the_o prudence_n of_o our_o forefather_n be_v whatever_o they_o do_v to_o keep_v the_o body_n out_o of_o a_o prison_n and_o our_o nation_n have_v always_o be_v very_o tender_a of_o the_o liberty_n of_o all_o person_n that_o until_o the_o reign_n of_o king_n henry_n the_o three_o there_o be_v no_o law_n in_o force_n for_o the_o imprisonment_n of_o the_o body_n of_o any_o man_n for_o debt_n it_o be_v terrible_a to_o consider_v how_o many_o thousand_o of_o poor_a family_n sink_v under_o the_o burden_n become_v a_o charge_n to_o the_o nation_n and_o be_v force_v to_o be_v idle_a drone_n which_o if_o they_o be_v at_o liberty_n may_v not_o only_o provide_v for_o themselves_o and_o family_n but_o set_v many_o thousand_o at_o work_n who_o be_v now_o altogether_o useless_a yo._n what_o must_v i_o then_o do_v with_o any_o that_o owe_v i_o money_n and_o will_v not_o pay_v mr._n this_o be_v a_o very_a difficult_a matter_n to_o answer_v any_o remedy_n be_v better_a than_o a_o prison_n and_o this_o we_o see_v in_o our_o neighbour_n the_o dutch_a who_o cast_v none_o into_o prison_n and_o if_o the_o creditor_n will_v have_v his_o debtor_n there_o he_o must_v be_v at_o the_o charge_n to_o keep_v he_o which_o make_v very_o few_o prisoner_n but_o our_o cunning_a money_a man_n in_o england_n that_o be_v politic_a use_v another_o way_n and_o that_o be_v suppose_v the_o debtor_n owe_v they_o l._n 100_o they_o will_v lend_v he_o 30_o or_o 40_o l._n more_o unto_o it_o and_o endeavour_v to_o hedge_n it_o in_o by_o get_v it_o some_o way_n or_o other_o make_v sure_a to_o they_o as_o by_o take_v a_o mortgage_n or_o get_v a_o judgement_n or_o by_o small_a payment_n etc._n etc._n but_o 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live_v and_o get_v estate_n now_o what_o be_v the_o reason_n of_o this_o not_o that_o they_o be_v more_o ingenious_a there_o than_o they_o will_v be_v here_o or_o that_o they_o can_v attain_v to_o know_v more_o there_o it_o can_v be_v for_o what_o man_n can_v know_v more_o in_o a_o strange_a nation_n than_o in_o a_o nation_n where_o he_o have_v always_o be_v breed_v and_o have_v gain_v and_o pay_v for_o experience_n it_o be_v not_o that_o but_o this_o if_o a_o poor_a man_n be_v in_o debt_n every_o body_n worry_v he_o from_o one_o place_n to_o another_o some_o arrest_v he_o other_o frighten_v he_o other_o revile_v he_o and_o in_o short_a so_o soon_o

sir_n let_v i_o know_v what_o that_o be_v and_o i_o will_v endeavour_v to_o remember_v it_o mr._n every_o parcel_n consist_v and_o be_v make_v up_o of_o four_o several_a thing_n viz._n 1._o the_o debit_fw-la 2._o the_o credit_n 3._o the_o sum._n 4._o the_o reason_n of_o it_o yo._n pray_v explain_v this_o unto_o i_o by_o some_o example_n that_o i_o may_v know_v it_o mr._n that_o i_o shall_v by_o this_o example_n you_o have_v pay_v l._n 100_o 0_o 0_o d._n for_o the_o account_n of_o james_n webster_n of_o derby_n and_o in_o your_o journal_n it_o be_v write_v thus_o london_n 25_o may_n 1677._o james_n webster_n of_o derby_n debtor_n to_o cash_n l._n 100_o for_o so_o much_o pay_v for_o he_o to_o tho._n w._n of_o london_n as_o by_o his_o order_n the_o 24_o instant_a be_v l._n 100_o 0_o 0_o here_o you_o may_v observe_v 1._o j._n w._n be_v the_o debtor_n 2._o cash_n be_v the_o creditor_n 3._o l._n 100_o 0_o 0_o d._n be_v the_o sum._n 4._o the_o reason_n of_o the_o parcel_n it_o be_v for_o money_n pay_v to_o t._n w._n of_o london_n by_o his_o order_n of_o the_o 24_o of_o june_n 1677._o and_o carry_v this_o in_o your_o mind_n you_o will_v find_v a_o admirable_a advantage_n for_o whenever_o you_o be_v enter_v a_o parcel_n and_o can_v remember_v it_o this_o will_v bring_v each_o part_n to_o your_o perfect_a memory_n because_o it_o be_v the_o foundation-wall_n upon_o which_o all_o be_v build_v of_o each_o parcel_n yo._n well_o sir_n have_v now_o perfect_o learn_v to_o enter_v every_o thing_n upon_o the_o waste-book_n or_o the_o journal_n what_o be_v my_o next_o work_n i_o be_o to_o do_v mr._n the_o next_o work_n you_o have_v to_o do_v be_v to_o post_v out_o of_o the_o fair_a journal_n into_o the_o ledger_n yo._n i_o know_v not_o what_o you_o mean_v by_o the_o ledger_n pray_v explain_v it_o unto_o i_o mr._n the_o ledger_n be_v the_o great_a book_n that_o be_v the_o judge_n of_o all_o the_o other_o and_o here_o you_o see_v present_o what_o you_o owe_v to_o any_o one_o or_o what_o any_o one_o owe_v to_o you_o or_o what_o good_n you_o have_v by_o you_o that_o be_v not_o sell_v without_o go_v into_o any_o warehouse_n or_o cellar_n what_o you_o have_v in_o any_o factor_n hand_n beyond_o the_o sea_n and_o what_o you_o may_v have_v get_v in_o any_o time_n of_o your_o trade_n at_o the_o very_a first_o open_n of_o your_o book_n yo._n this_o book_n deserve_v look_v after_o for_o that_o it_o be_v a_o rare_a thing_n to_o be_v satisfy_v present_o upon_o any_o of_o these_o question_n but_o how_o shall_v i_o know_v this_o book_n from_o the_o journal_n or_o any_o other_o of_o the_o book_n mr._n it_o be_v distinguish_v with_o much_o ease_n present_o if_o you_o have_v respect_v but_o only_o to_o the_o rule_n of_o it_o which_o be_v thus_o yo._n pray_v let_v i_o see_v at_o present_a a_o example_n of_o any_o thing_n how_o it_o stand_v upon_o the_o journal_n and_o how_o it_o be_v upon_o the_o ledger_n that_o i_o may_v know_v the_o difference_n more_o plain_o mr._n you_o may_v remember_v in_o page_n 216._o how_o james_n webster_n of_o derby_n stand_v debtor_n for_o l._n 100_o 0_o odd_a now_o if_o you_o post_v it_o to_o the_o say_v james_n webster_n account_n upon_o the_o ledger_n it_o will_v stand_v thus_o as_o underneath_o 1676._o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr james_n webster_n of_o derby_n dr._n  _fw-fr  _fw-fr  _fw-fr may_n 25_o to_o cash_n pay_v t._n w._n 6_o 100_o 00_o yo._n now_o you_o have_v set_v it_o down_o pray_v explain_v the_o meaning_n of_o it_o mr._n that_o i_o shall_v in_o every_o particular_a and_o that_o you_o may_v the_o better_o be_v able_a to_o comprehend_v it_o i_o have_v mark_v each_o column_n with_o a_o figure_n n_o o_z 1_o 2_o 3_o etc._n etc._n i_o begin_v with_o the_o first_o column_n n_o o_o 1._o that_o be_v for_o the_o month_n therein_o you_o only_o set_v the_o name_n of_o the_o month._n in_o the_o column_n n_o o_fw-fr 2._o you_o only_a put_v the_o day_n of_o the_o month_n in_o figure_n always_o in_o 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in_o and_o then_o the_o sum_n of_o money_n which_o be_v l._n 100_o 0_o 0_o d._n and_o so_o you_o return_v to_o the_o journal_n and_o there_o you_o find_v the_o post_a line_n to_o stand_v thus_o 17_o and_o now_o under_o this_o you_o must_v put_v this_o folio_n of_o cash_n n_o o_fw-fr 19_o and_o then_o it_o will_v show_v thus_o 17_o 19_o and_o so_o your_o parcel_n be_v quite_o do_v both_o for_o debtor_n and_o creditor_n and_o wherever_o you_o meet_v with_o a_o parcel_n that_o have_v but_o one_o side_n of_o this_o posting-line_n supply_v with_o figure_n than_o there_o be_v one_o side_n unpo_v yo._n sir_n i_o do_v not_o well_o understand_v what_o it_o be_v to_o look_v into_o this_o alphabet_n pray_v tell_v i_o what_o a_o alphabet_n mean_v mr._n a_o alphabet_n be_v a_o book_n of_o 24_o leave_n sometime_o 12_o leaf_n or_o 24_o leave_v at_o the_o begin_n of_o the_o ledger_n and_o therein_o be_v contain_v the_o 24_o letter_n of_o your_o alphabet_n from_o whence_o it_o derive_v its_o name_n if_o 24_o leaf_n there_o be_v 1_o letter_n for_o each_o leaf_n but_o if_o but_o 12_o leave_n then_o be_v there_o 2_o letter_n for_o each_o leaf_n yo._n pray_v let_v i_o see_v a_o example_n of_o this_o mr._n it_o can_v be_v show_v but_o in_o the_o thing_n itself_o because_o this_o book_n be_v too_o little_a but_o this_o be_v the_o manner_n of_o it_o a._n c._n e._n ascue_n james_n 1_o crouch_v will._n 3_o edmunds_n jos._n 5_o b._n d._n f._n beek_n samuel_n 2_o davis_n sam._n 4_o french_z john_n 6_o now_o suppose_v you_o look_v