SMAGE EVALUATION 
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U2 LEGAL AND BUSINESS FOUMS. 
 
 Soods, chattels, furniture and household stuff hei einafter particularly mentioned and aescribed: 
 
 One matcht'd bay team, black mant and tail, five years old, fourteen hands high. 
 
 One democrrit wagon, painted black, green striped, manufactured by Augustine & 
 Kilmer of Humberstone 
 
 One set double carriage harness, black leather and silver mounted, in good condition. 
 
 And one Iwittle Massy-Harris self binder, nianufactured by the Massy-Harris Com- 
 pany, Toronto, 
 
 All of which said goods and cliatt'. Is are uow lying and being on the premises situ- 
 ated in the Township of Stamford, l.ot Xo. 19. in the Seventh Concession in the Township 
 aforesaid, and being in possession of the said James Smith, the party of the first part, 
 
 To II wi-; AND TO HOLD all and singular the said goods and chattels, live stock and 
 farming implements unto the Mortgagee, his ex^(jjU(jrs, administrators and assigns, to the 
 ONLY PROPER I'SE AND BEiinoi' of tlu: Mortgagee, his executors, administr.itors and assigns 
 FOf< EVKR. 
 
 I'Koviohu ALWAYS, and these present are upon this express condition that if the 
 Mortgagor, his executors, administratort- do and shall well and truly pay, or cause to be paid, 
 unto tht: Mortgagee, his executors, administrators and assigns, the full sum ol Five Hundred 
 Dollars, with interest for ihe same at the rate of seven per cent per annum, on the fourth day 
 of March, 1803. 
 
 Then these presents, and every matter and thing herein contained, shall cease, 
 determine, and be utterly vuid to all intents and purposes, anything herein contained to the 
 contrary thereof in any wise notwithstanding. 
 
 And the Mortgagor, for himself, his executors and administrators shall and wilf war- 
 rant and forever defend by these presents all and sin(}ULar the said goods, chattels and 
 property unto the Mortgagee, executors, administrators and assigns against him, the Mort- 
 gagor, his executors, administrators and assigns, and against all and every other person or 
 persons whomsoever, 
 
 And the Mortgagor doth hereby for himself, his executors and administrators, COV- 
 ENANT, PROMISE and AGliEE to and with the Mortgagor, his executors, administrators 
 and assigns that the Mortgagor, his executors or administrators; or some or one of them, shall 
 and will well and tru y pay, or cause to bi paid, unto the Mortgagee, his executors, adminis- 
 trators or assigns, the said sum of money in the said proviso mentioned with interest for the 
 same as aforesaid, on the day and time, and in the manner above limited for the payment 
 thereof: And also in case default shall he made in the payment of the said sum of 
 money in the said proviso mentioned, or of the interest thereon, or any part thereof; or in case 
 the Mortgagor y'lall attempt to sell or dispose of or in any way part with tht possession 
 of said goods and chattels or any of them, or to remove the same or any part thereof out of 
 the County of Welland, or suffer or permit the same to be seized or taken in execution with- 
 out the consent of the Mortgagee, his executors, administrators or assigns to such sale, removal 
 or disposal thereof, first had and obtained in writing, then and in such case it shall and may 
 be lawful for the Mortgagee, his executors, administrators or assigns, with his or their ser- 
 vant or servants, and with such other assistant or assistants as he or they may require at any 
 time during the day to enter into or upon any lands, tenements, houses and premises where- 
 soever and whatsoever where the said goods and chattels or any part thereof may l)e, and for 
 such persons to break and force open any doors, locks, bars, bolt?, fastenings, hinges, gates, 
 fences, houses, buildings, enclosures and places for the purpo.se of taking possession of and 
 removing the goods and chattels. And upon and from and after the taking possession of such 
 goods and chattels as aforesaid, it shall and may be lawful, and the Mortgagee, his executors, 
 administrators and assigns, and each or any if them, is, and are hereby authorizi- 1 and em- 
 powered, to sell the said goods and chatties, or any of them or any part thereof, at public auc- 
 tion or private sale, as to them or any of them may seem meet. And from and out of the pro- 
 ceeds of such sale in the first place to pay and reimburse himself or themselves all such sums 
 and sum of money for principal, interest, insurance and expenses as may then be due by these 
 presents, and all such expenses as may have been incurred by the Mortgagee, his executors, 
 administrators or assigns in conseciuence of tl^ default, neglect or failure of the Mortgagot, 
 his executors, administrators or assigns in payment of the said sum of money, with inteiest 
 thereon as above mentioned, or in consequence such sale or removal as above mentioned, and 
 in the next place to pay unto the Mortgagor, his executors, administrators and assigns all 
 lUch surplus as may remain after such Fale and after payment of such sum or sums of money 
 and interest tnereon as may be due by virtue of these I'resents at the time of such seizure and 
 after payment of the costs, charges and expenses incurred by such seizure a-.ul sale as 
 aforesaid . 
 
 Provided always, nevertheless, that it shall not be incumbent on the Mortgagee, 
 his executors, administrators au'i assigns to sell and dispose of the said goods and chattels, 
 
382 LEGAL AND BUSL\E88 FOKMS. 
 
 but that in case of default of payment of the said sum (A money, with interest thereon as 
 aforesaid, it shall and may be lawful for the Mortgagee, his executors, administrators or as- 
 signs peacefully and quietly to have, hold, use, occupy possess and enjoy .the said goods and 
 chattels without the let, molestation, eviction, hindrance or interruption of him the Mort- 
 gagor, his executors, administrators or assigns, or any of them, or any other person or per- 
 sons whomsoever. And the Mortgagor doth hereby further COVENANT, PROMISE and 
 AGREE to and with the Mortgagee, his executors, administrators and assigns that in case 
 the sum of money realized under such sale as above mentioned shall not be sufticient to pay 
 the whole amount due at the time of such sale, that the Mortgagor, his executors and admin- 
 istrators shall and will forthwith pay, or cause to be paid, unto the Mortgagee, his executors, 
 administrators and assigns all such sum or sums of money, with interest thereon as may then 
 be remaining due. 
 
 Ami the Mortgagor doth put the Mortgagee in the full possession of said goods and 
 chattels by delivering to him the Mortgagee this Indenture of Mortgage in the name of all the 
 said goods aad chattels at the sealing and delivery hereof. 
 
 And the Mortgagor COVENANTS with the Mortgagee that he will, during the con- 
 tinuance of this mortgage, and any or every renewal thereof, INSURE THE CHATTELS 
 hereinafter mentioned against loss or damage by hre in some insurance office (authorized to 
 transact business in Canada) in the sum of not less than I'ive Hundred Dollars, and will pay 
 all premiums and moneys necessary for that purpose as the same becomes due, and will, on 
 demand, assign and deliver over to the said Mortgagee, his executors and administrators the 
 policy or policies of insurance and receipts thereof appertaining. I'kovided that if on default 
 of payment of said premium or sums of money by the Mortgagor, the Mortgagee, his executors 
 or administrators may pay the same, and such sums of money shall be added to the debt here- 
 by secured (and shall bear interest at the same rate from the day of such payment), and shall 
 be repayable with the principal sum hereby secured. 
 
 In witness whhreof the parties to these presents have hereunto set their hand 
 and seals, 
 
 Signed, Sealed and Delivered | Ja.mes Smith, (L. s.) 
 
 In the presence of ^ 
 
 Charles Summer. ) Walter Winters, (L. S.) 
 
 Affidavit of Mortgagee— 
 PROVINCE OF ONTARIO: \ I, Walter Winters of the Township of Stamford, County of 
 County of Welland, ^ Welland, yeoman, the Mortgageein the foregoing Bill of Sale, 
 
 to wit. ) by way of Mortgage named, make oath and say: That James 
 
 Smith, the mortgagor in the foregoing Bill of Sale by way mortgage named is justly andftrulv 
 indebted to me this deponent, Walter Winters, the mortgagee therein named in the sum of 
 five hundred dollars mentioned therein. That the said 15UI of Sale by way of mortgage was 
 e:^ecuted in good faith and for the express purpose of securing the payment of the money so 
 justly due or accruing due as aforesaid and not for the purpose of protecting the goods and 
 chattels mentioned in the said Bill of Sale by way of mortgage against the creditors of the said 
 James Smith the mortgagor from obtaining payment of any action against Him. 
 
 Sworn before me at Welland, ) 
 in the County of Welland, this ^ Waltek VVinteks. 
 
 4th day of January, 1892. I 
 
 James Brown, a cvmmissioncy for Idkiiii; nffiiiovits in H. C. J , 
 
 Affidavit of witness — 
 PROVINCE OF ONTARIO; | I, Charles Summers of the Township of Stamford, County 
 Cot^NTY OF Welland, -of Welland, mechanic, make oath and say. That I was per- 
 
 to wit; j sonally present, and did see the within Bill of Sale by way 
 
 mortgage duly signed, sealed and delivered by James Smith and Walter Winters, the parties 
 thereto, and that the name Charles Summers set and subscribed as a witness to the execution 
 thereof, is of the proper handwriting of me, this deponent, and that the same was executed at 
 the Town of Welland, in the said County of Welland, 
 
 Sworn before me at Welland, in the| 
 County of Welland. this 4th day ofj- Chakles Simmers. 
 
 January, in the year of our Lord. iS()2 ) 
 
 James Brown, a commissiuufr for tnhint; affidavits in H. C. J. 
 Recived on the day of the date of this Intlenture from the mortgagee the sum of five hun- 
 dred dollars mentioned. 
 
 Witness, ) • 
 
 Charles Summers )■ James Smith. 
 
^^1 
 
 LEGAL AND BUSINESS FORMS. 338—^04 
 
 3ii'3. FORM OF DISCHARGE OF CHATTEL MORTdAGi:— 
 DO^H^'ION OF CANADA, 
 
 To the Clerk of the County Court of the County of Welland, I, W'.ilter Winters, of 
 the Township of Stamford, County of Welland, yeoman, do certify thai James Smith of the 
 Township of Stamford, County of Welland, Province of Ontario, hath satisikd all money due 
 on or to grow lue on a certain Chattel Mortgage made by James Smith, aforesaid, to Walter 
 Winters of the Township of Stamford aforesaid, which mortgage bears date the fourth day of 
 January, A. D. 1892, and was registered in the office jf the Clerk of the County Court of the 
 County of Welland on the fifth day of January, \. D. 1892, as Xo. 4287. 
 
 That such Chattel Mortgage has not beer assigned, and that I am the person entitled 
 by law to receive the money, and that such moiLgage is therefore discharged. 
 
 Witness my liand this fifteenth day of December, A. D. 1S92. 
 
 Witness, \ 
 
 ClIAKI.ES SrMNtEUS, | ^Valtek Wi.nteks. 
 
 Stamford, resident. >■ 
 Student, occupatio'i. 
 
 ONTARIO: ) I, Charles Summers, of the Township of Stamford, County of 
 
 County of Wef.i.and. Welland, student, make oath and say: 
 TO wit: ) 
 
 1. That I was personally present and did see the within Certificate of Discharge of 
 Chattel Mortgage duly signed, sealed and e.xecuted by Walter Winters, one of the parties 
 thereto. 
 
 2. That the said certificate was issued at the Township of Stamford. 
 
 3. That I know the said parties. 
 
 .}. That I am a subscribing witness to the said certificate. 
 SwoKN before me at Welland, in the County j 
 of Welland, this fifteenth day of December, in (■ Chari.es St.m.mers. 
 
 the year of our Lord 1882. ) 
 
 James Brown, a commissioner fur taking affidavits in the H . C. y . 
 
 3;J4. RENEWAL OF CHATTEL MORTGAGE— 
 
 Statement exhibitiiig the interest of Walter Winters in the property mentioned in a 
 Chattel Mortgage dated the fourth day ot January, 1892. made between James Smith of the 
 Township of ' tamford, County of Welland of the one part, and Walter Winters of the Town- 
 ship of Stan-.lord aforesaid, of "the other part, and filed in the office of the Clerk of the County 
 Court of the County of Welland. on the fifth day f)f January, 1892, and of the amount due for 
 principal and interest ther'"'n, and of all payments m.ade on account thereof. 
 
 The said Walter W mters is still the mortgagee of the said property and has not as- 
 signed the said mortgage. One payment has been made on the said mcjrtgage. 
 
 The amount still due for principal and interest on the said mortgage is the sum of 
 three hundred dollars, computed as follows: 
 
 • 
 
 Principal $500 00 
 
 Interest i year, ending January 4, 1891 •j5 go 
 
 Cr. 
 
 By cash January 4, i8gi 235 00 
 
 Balance due $300 00 
 
 Affidavit of mortgagee as to correctness of statement and the balance. 
 County of Welland,) I, Walter Winters, of the Township of Stamford, County of Well- 
 To wit: [and, the mortgagee named in the Chattel Mortgage mentioned in the 
 
 annexed statement, make oath and say: 
 
 1. That the annexed statement is true. 
 
 2. That the Chattel Mortgage mentioned in the said statement has not been kept on 
 foot for any fraudulent purpose. 
 
 Sworn before me at the Town of | 
 Welland. County of Welland, this I Walter Winters. 
 
 and day of January, !8()2. ) 
 
 James Brown, a commissioner for taking affidavits in H, C. J . 
 
 J L 
 
LEUAL AND BU8INE.SS FORMS. 835 
 
 :j35. btll of salp:— 
 
 THIS INDKX'rrUE, made the fourth day of April in the year of our Lord one 
 thousand eight hundred and ninety-two, between James Smith of the Town of Welland, in the 
 County of Welland, "■ ' I'rovin. v of Ontario, merchant, vendor of the first part, and Walter 
 Winters of the Town oi Welland aforesaid, gentleman, the ven:lee of the second part. 
 
 Whereas the said party is possessed of the stock of d^y goods and groceries and store 
 and office fixtures hereinafter set forth, described and enumerated, and hath contracted and 
 agreed with the said party of the second part for the absolute sale to him of the same, for the 
 sum or six hundred dollars. 
 
 Now THIS Indenture Wit.nesseth, that in pursuance of the said agreement, and in 
 consideration of the sum of six hundred dollars of lawful money of Canada, paid by the said 
 pv. ly oi the second part, at or before the sealing and delivery of these presents; (the receipt 
 whereof is hereby acknowledged), he, the said party of the first part hath bar.;ained, sold, 
 assigned, transferred, and set over, and by these presents dch bargain, sell assign, transfer 
 and set over unto the said party of the second part, liis cxecu-.jrs, administracors and assigns, 
 Al[. Those the said dry goods and groceries and store and office fixtures as per inventory 
 hereunto attached and marked ".\." 
 
 And all the right, titfe, interest, property, claim and demand whatsoever, both at law 
 and equity, or otherwise howsoever, of him the said party of the first part, of, in, to, and out 
 of the same and every part thereof. 
 
 To Have anu to Hoi.n the said hereinbefore assigned dry goods, groceries and store 
 and office fixtures and eve y of them and every part thereof, with the appurtances, and all the 
 right, title and interest of the said party (jf the first part thereto and therein, as aforesaid, 
 unto and to the use of the said party of the second part, his executors, administrators, and as- 
 signs, to and for his sole and only use forever. 
 
 Ano the said party of the first part doth hereby, for his heirs, executors, and admin- 
 istrators, covenant, promise and agree with the said party of the second part, his execut rs 
 and administrators, in the manner following, that is to say; That he, the said party of the 
 first part, is now rightfully and absolutely possessed of and entitled to the said hereby as- 
 signed dry goods, groceries and store and office fixtures, and every part thereof; and that the 
 said party of the first part, now hath in his good right to assign the same unto the said party 
 of the seci.nd part, his executors, administrators and assigns, in manner aforesaid, antl accord- 
 ing to the tr;ie intent anil meaning of these presents: and that the said party here, of the sec- 
 ond part, his I'xecutors, administrators and assigns, shall and may from time to time, and at 
 all times herealter, peaceably and cpiietly have, hold, possess, and enjoy the said hereby as- 
 signed goods and fixtures and every of them, and everv part thereof, to and for his own use 
 and benefit, without any manner of hindrance, interruption, molestation, claim or demand 
 whatsoever of, from or by him the said party of the first part, or any person or persons whom- 
 soever, and that tree and clear, and freely and absolutely released <ind discharged, or other- 
 wise, at the cost jf the said party of t'le first part, effectually indemnified from and again^.t all 
 former and other bargains, sales, gifts, grants, titles, charges, and incumbraices whatsomer; 
 
 And Tnoreover, that he the said parry of the first part, and all persons rightfully 
 claiming, or to claim any estate, light, title or interest of, in. or to the said hereby assigned 
 goods and fixtures and every of them, and everv part thereof, shall and will from time to time, 
 and at all times hereafter upon every reasonable recpiest of the said party of the second part, 
 his executors, administrators or assigns but at the cost .and charge of the said party of the 
 second part, make, do and execute, or cause or procure to be made, done and executed, all 
 such further acts, deeds and assurances for the more effectually assigning and assuring the 
 said hereby assigned goods and fixtures unto the snid party of the second part, his executors, 
 administrators and assigns, in manner aforesaid, and according to the true intent and meaning 
 of these presents, as by the said party of the second part, his executors, administrators or as- 
 signs, or his counsel shall be reasonably advised or re(|uired. 
 
 In witness whereof the said parties to these presents have hereunto set their hands 
 and seals, the day and year first above written. 
 
 Signed, Seai.eii and Det.ivicreo] Javes Smith, [L. S.] 
 
 In the presence of I 
 
 Charles Su.mmers. j Wa ter Winters, [L. S.j 
 
 Affidavit of purchase as to the sale being bona fide for value; 
 County ok Wei.i.and, ) I, Walter Winters of the Town of Welland, in the County of Wel- 
 To wit: I land, the vendee in the foregoing Hill of Sale named, make oathand say: 
 
 That the sale therein made is bona fide, and for good consideration, namely, six 
 
836 LECUL AND BUSINESS foiafs. 
 
 hundred dollars, an 1 not o.- thcpurp.)se of holding <;r enabling me, this deponent, to hold the 
 goods mentioned therein against the creditors of the said bargainor. 
 
 Sworn before me at Wel'aid, ) 
 in the County cf Welland, t lis - Walter Winters, 
 
 4th day of April, A. I). 1892. j 
 
 James Brown, a comnissioner for takin/^ offiilavits in H. C. y, 
 Affidavit of witness proving the signing, sealing and delivery of the Bill of Sale — 
 County of Welland, i I, Charles Summers of the Town of Welland, in the County of Wel- 
 To wit: j land, make oath and say : 
 
 That 1 was personally present, and did see the within Bill of Sale duly signed, sealed 
 and executed by James Smith and Walter Winters, the parties thereto. And that I this de- 
 ponent am a subscribing witness to the same. And that the name Charles Summers, s^t and 
 subscribed as a witness to the execution thereof, is of the proper handwriting of me this de- 
 ponent, and that the same was e.\ecuted at the Town of Welland. 
 
 Sworn before me at the Town of j 
 Welland. County of Welland, this - Charles Summers. 
 
 4th day of .April. 1892. ) 
 
 Ja.mes Brown, a cummhsioncr for taking affidavits iiiH. C. jf. 
 
 33«, SHORT hot:se lease— 
 
 THIS INDENTURE, made the tourtli day of April in the year of 
 our Lord one thousand eight hundred and ninety-two, in pursuance 
 of the act respet'ting- short forms of leases, betAveen James Smith of 
 of the Town of Thorold, in the County of \Yelland, gentleman, here- 
 after called the lessor of the first part, and Walter Winters of the same 
 place, merchant, hereinafter «'alled the lessee of the second part; 
 
 WiTNESfJETH, that in consideration of the yearly rents, cov^enants 
 and conditions hereinafter respectively reserved and contained ])y the 
 said 1 »ss(^e, his executors, administrators, and assigns, to be respective- 
 ly i^aid, observed, and performed, the said lessor hath demised and 
 leased, and by these presents doth demise and lease unto the said 
 lessee all the store and jn-emises on Front Street in the Town of Thorold, 
 in the County of Welland. known as No. 1. in the Battle Blork in<-iu- 
 ding basement or cellar, and lately occupied by James Walsh <S: Co. 
 as a Boot and Shoe store. 
 
 To(}ETHER with all the rights, members, and appurtances what- 
 soever to the said premises belonging and appertaining; to have and 
 to hold the said hereby demised premises, with their appurtances, 
 unto the said lessee his executors, admiiiistratovs and assigns, for the 
 term of three years, to b(^ comjuited from the fourSii day ot April, one 
 thousand eight hundred and ninety-two. 
 
 Yielding and paying therefor, unto the said lessor, his heirs or 
 assigns, the clear yearly rent or sum of three hundred dollars of law- 
 ful money of Canada, in even portions, of quarterly instalments on the 
 fourth days of July, October, January and April in each and every 
 year during th(^ continuance of the said term, Avithout any deduction 
 dehilcation or abatement Avhatsoever ; the lirst payment to be made 
 on the fourth day of July next. 
 
 And the said lessee for himself, his heirs, executors, adraini.^tra- 
 tors, and ass'jns, hereby covenant Avith the said lessor his heirs and 
 assigns, to pay rent, and to pay taxes, and to repair ; and that the said 
 lessor may enter and vicAV state of repair ; and that the said lessee 
 

 LEGAL AM) BUSINESS FORMS. 
 
 will repair acrordinn- to notice ; and will not assign or sub-1 
 out leave; and will not (>arry on any business that shall be dt 
 nuisance on the said prensises; and that he will leave the pre 
 j^ood repair. 
 
 And also, that if the term Inn-eby granted shall be at a 
 seized or taken in exc^cuiion, or in attachment, by any credito 
 said lessee, or ii' the said lessee shall make any assignmen 
 benefit of creditors, or bei'ominii' baiikrupt or insolvent shall 
 bent^lit of any Act that may be in force for l)anknp"' or ii 
 debtors, ihc then i-urrent quarters rent shall immediately bec< 
 and ]iayjvble, and the said term shall immediately become : 
 and void. 
 
 And it is hereby dei'lartnl and au'reed that in case the ] 
 hereby demised or any i)ari thereol shall at any time during t 
 hereby granted be burned down, or danuiged by lire, so as t( 
 the same unlit for the piu'i^oses of the said lessee, then, and sc 
 the same shall liap})en, the rent therel)y reserved, <n' a i)ropc 
 part thereof, according to the nature and extent of th(» inj 
 tained, and all rcnu'dies for recovering the same, shall be su 
 and al)atc(l. until the said premises shall have been rebuilt 
 lit for the ])uri)oses of the sai -. less'^e. 
 
 Pkovim) for re-entry by the said lessor on non-payment 
 Avhether hnvfully dinnandcd or not : or on non-jierformance o 
 ants; or seizure or lorfeiluri' of the said term for any of th 
 aforesaid. 
 
 The siiid lessor covemints -with tln^ said lessee for (|uit 
 ment. 
 
 in witness whereof, the said parties havi' hereunto set ^he 
 and seals. 
 
 SuiNEi). Sealed and Dkliveued i 
 in the jiresi'uce of 
 (.'iiAKLE.s Summers. ) 
 
 am. FARM LEASE— 
 
 In a Farm lease other clauses are usually inserted, simila 
 followinu'. delining j^articularly how the land is to lie tilled, 
 be raised, disposition of straw, etc. ; 
 
 And tiiat the said Lessee will, during the said term, c 
 till, manure and employ such jiart of said demised premis 
 no\v. or shall hcrealter ])e brought uiider cultivation, in a g( 
 l)an(Mikc and proper manner, so as not to impoverish or injure 
 and i)loui>"h said land in ea«'h year during said term (seven) inc] 
 and at the end nf said term Avill leave the land so manured as a 
 And will crop the same during the said term by a regular ro 
 crops in a proper iarmer-like manner, so as not to impoverish ( 
 the soil of the said land, and Avill use his best and earnest ei 
 to rid said land of all docks, wild mustard, red roots, Canada 
 
 James Smith. 
 
 AVaLTKI; WlXTEKS. 
 
888 LEGAL AND BUSINESS FORMS. 
 
 aud other noxious weeds. And will preserve all orchard and fruit 
 trees (if any) on the said premis' s, from waste, daiiiai^e or destruction 
 And will spend, use and employ, in a husband-like manner, ui)on the 
 said premises, all the straw and duni^ which shall grow, arise, renew, 
 or be made thereupon. And will allow any iiu!omin<>- tenant to plough 
 the said laud after harvest in the last year of the said term, .iud to have 
 stabling' for two horses and bed room for one man. And will ieav^e 
 at least ten acres seeded down with timothy and clover seed. 
 
 And shall not nor will dm'ing thc^ said term cut any standing 
 timber upon the said lands, except for rails or for buildings ujwn the 
 said demised premises, or for lirewood upon the premises, and shall not 
 allow any timber to be removed from oif the said premises. And 
 ALSO shall and will, at the cost and charges of the said Lessee, well 
 and sufficiently repair, aud keep repaired, the erections and buildings, 
 fences and gates erected, or to be erected, upon the said premises. 
 
 338. FORM OF WILL— 
 
 This is the last Will and Testament of me, James Smith of the 
 Town of Niagara P'alls, in the County of Wclland and Province 
 of Ontario, merchant, made this fourth day of Ai)ril in the year of 
 our Lord one thousand eight hiindred and ninety-two. 
 
 I revoke all former Wills or other Testamentary ])ispositions by 
 me at any time heretofore made, and declare this to be my last Will 
 and Testament. 
 
 I direct all my Just debts, funeral and testamentary expenses to 
 be paid and satisiied by my executors hereinafter named, as soon as 
 conveniently may be after my decease. 
 
 I give, devise and bequeath all my real and personal estate 
 which 1 may die possessed of or interested in, in the manner follow- 
 ing, that is to say : 
 
 I give, devise and bequeath to my beloved wife, Florence Ethel 
 Smith lot No. 6 in the second Concession of Township of Stamford, 
 County of Welland, and Province of Ontario, containing by admeas- 
 urement one hundred acres, be the same more or less; also lot No. 4 on 
 the east side of Sirncoe street in the Town of Niagara Falls, contain- 
 ing by admeasurement three-quarters of an acre, be the same more or 
 less, which is my present residence, and all appurtances connected 
 therewith, with all my household goods of which I am possessed. 
 
 I give, devise aud bequeath to my son Charles Edmund the farm 
 known as the Walnut G-rove Place, being lot No. 8 in the first Con- 
 cession of the Township of Niagara in the County of Lincoln, together 
 with all the crops, stock and utensils which may be thereon at the 
 the time of my decease ; and also the property in the city of St. Cath- 
 arines, Out., known as the Arlington Block, being Lot No. 18 on the 
 east side of King street, subject to a legacy of live hundred dollars to 
 be paid to my nephew, John Alexander Smith, in two equal annual in- 
 stalments of two hundred aud fifty dollars each without interest, the 
 
'\ 
 
 .. V 
 
 CiiAUTiEs Summers. 
 F. W. Williams. 
 
 LEOAL AND BUSINESS FORMS. 339—340 
 
 first payment to becomo due and payable one year after my death, 
 said leyaijy to be the first charge on the said property. 
 
 I give, demise and bequeath to my nephew, John Alexander 
 Smith aforesaid, a legacy of five hundred dollars hereinbefore provided 
 for. All the residue of my estate not hereinbefore disposed of I give, 
 devise and bequeath unto my beloved wife, Florence lilthel Smith. 
 
 I giv(», devise and bequeath to my daughter G-race, wife of .Tames 
 D. Chamberlain, twelve shares in the capital stock of the Provincial 
 Natural Gas Company, which now stands in my name on the books 
 of said company, also two thousand dollars in cash. 
 
 And I nominate and appoint my wife, Henry Simmons and 
 I)onald Henderson, all of the Town of Niagara Falls, in the County of 
 Welland, to l)e co-executors of this my last Will and Testament, hereby 
 revoking- all former wills by me made. 
 
 In witness thereof I have hereun'o set my hand the day auu 
 year first above written. 
 
 James Smith. 
 Signed, Purlished and Ueclared by the said 
 James Smith, the testator, as and for his L<i>it 
 Will and Testament, in the presence of us. who 
 both present together at the same time, in his 
 presence, at his request, and in the presence of 
 each other, have hereunto subscribed our 
 names as witnesses. 
 
 .•5;«). AGREEMENT FOR HIRE OF LABOR— 
 
 This agreement, made the 3rd day of April, 181)2, between John 
 Smith of Grantham, yeoman, of the first part, and James Robinson 
 of St. Catharines, laborer, of the secoi 1 part. 
 
 Witnesseth that the party of the second part agrees with the 
 party of the first i)art to serve him as a farm laborer and general 
 servant for the period of one year from this date, and in all things to 
 faithfully observe and do all the reasonable wishes and commands of 
 the party of the first part. 
 
 And the party of the first part agrees to pay the party of the sec- 
 ond part one hundred and fifty dollars and to board and lodge the 
 party of the second part during said period, and to cause all necessary 
 laundry wash to be done, for him. Said money to be paid as follows: 
 Fifty dollavs in six months, and the balance at the expiry of said 
 service. 
 
 Witness our hands the day and year above written. 
 Witness : \ ' James Rorinson, 
 
 Charles Summers. \ James Smith. 
 
 340. REGISTRATION OF PARTNERSHIP- 
 PROVINCE OF ONTARIO. ) We, John Smith and John Robinson of 
 
 / the City of St. Catharines, County of Lin- 
 County of Lincoln. ) coin, Pl-ovinv^e of Ontario, hereby certify: 
 
 1. That we have carried on and intend to carry on the trade and 
 
841—344 LKCaL AND BUSINESS FOIIMS, 
 
 busiiiesK ol Carrifiire Building and General Bhi ksniithint»- at St. Cath- 
 arines in piU'tnernhip, under the name ol' the ;'rm of Smith & Rob- 
 inson. 
 
 2. That the said partnership has subsisted since the 15th day of 
 Dceember, 18M1. 
 
 3. That we are and have been since the said day the only mem- 
 bers of the said partnership. 
 
 Witness our hands at St. Catharines } Jamks Smith. 
 
 this 2nd day of January, 18!>:i. \ Jamks IiOHINsox. 
 
 341. KHGISTRATION OF DISSOLUTION— 
 
 A notice of dissolution of a partncr:?hip is also reijuiicd to be 
 recorded in the County Registry OlHce. The l■ollo^ving form will 
 answer : 
 PROVINCE OF ONTARIO : ] I, James Robinson, formerly a mem- 
 
 CouNTY OF Lincoln. \ ber of the lirm carrying on the busi- 
 
 ness of Carriage Building and General Bhuksmithing at St. Catharines, 
 County of Lincoln, under the name aiul ibrm of Smith & Robinson, 
 do hereby certify that the said partnership was on the '2m\ day of 
 September dissolved. 
 
 Witness my hand at St. Catharines this the third day of Septem- 
 ber, 18!i2. J.VMi:s RoHiNSON. 
 
 342. NOTICE TO QUIT BY LANDLOKD— 
 
 Please take notice that you are hereby recpiired to surrender and 
 deliver up possession of the house and lot known as No. 4 James 
 street, in the Village of Merritton, Avhich you now hold of me; and 
 to remove therefrom on the first day of June next, pursuant to the 
 provisions of the statute relating to the rights and duties of landlord 
 and t:euant. 
 
 Dated this 2r)th day of April, 1802. 
 To Walter Wi//fn-s, James Smith, 
 
 Tt'iKiiit. Landlord 
 
 343. NOTICE TO QUIT BY TENANT. 
 
 I hereby give you notice that I shall quit and deliver up posses- 
 sion of the premises I now occupy as tenant, known as house and lot 
 No. 4. James street, in the Villan'c of Merriton. 
 
 Dated this 2oth day of April. 1892. 
 To James Sniilh, ' WALTER WINTERS, 
 
 Ijuullonl. Tenant. 
 
 344. NOTICE TO TENANT. 
 
 To Mr. Walter Winters. St. Catharines, Out. 
 
 Take Notice, that I claim the sum of fifty dollars, for rent due 
 me in respect of the premises which you hold as my tenant, namely 
 Lot No. IC) on the North side oi St. James street in the town of Niau'- 
 ara Falls, in the County of Welland, and unless the said rent is paid 
 I demand from you immediate jiossession of the said i)remises ; and I 
 am ready to leave in your possi'ssion such of your goods and chattels 
 as in that case only you are entitled to claim exemption for. 
 
LEGAL AND BUSINESS FORMS. 345—347 
 
 Take Notkje Fuiitheu, that il you neither pay the said reut uor 
 give me up poisKessiou of the said premises alter the service of this no- 
 tice, I am by hiw entitled to seize and sell, .I'd I intend to seize and 
 sell, all your goods and chattels, or such part thereof as may be neces- 
 sary for the \)ayment ol the said rent and costs. 
 
 This notice is given under the Act of the Legislature of Ontario 
 respecting distress for reut or taxes. 
 
 Dated this 4th day of April, A. D. 1892. 
 
 James Smith. 
 
 345. FORM OF ACCOUNT— 
 
 St Cath\rines, April 4, 1892. 
 Mr. A. J. Simmons, in nccovnt with D. W. Jones: 
 
 Jan, 4. To one set double harness 
 
 To repairing harness 
 
 To one set single harness 
 
 To one saddle 
 
 To one set of collars 
 
 To repairing 
 
 Jan. 21. 
 Feb. G. 
 Feb. 24. 
 Mar. 8. 
 Mar. 12. 
 
 $28 00 
 
 1 
 
 50 
 
 18 
 
 00 
 
 8 
 
 00 
 
 6 
 
 00 
 
 
 60 
 
 —Cr.- 
 
 Jan. 10. By cash |15 00 
 
 Feb. 27. By cash 25 00 
 
 862 10 
 
 -$40 00 
 
 Balance due |22 10 
 
 The name shottld not be signed at the foot of the account where 
 it is not paid in full. 
 
 34« A BILL SETTLED BY NOTE— 
 
 St. Catharines, April 4, 1892. 
 3Ti'. A. J. Simmons, 
 
 Bo/f<ihf of D. W. Jones. 
 
 25 yards M. De Laine @15 $ 3 *75 
 
 1 pc. B. Mtisliu, 40 yds @ 8 j 3 20 
 
 3 dz. spools Coates' cotton @50 1 50 
 
 1 pc. sheetina-. 42 yds @25 1 10 50 
 
 I $18 95 
 
 Settled oy his note at 30 days. 
 
 D. W. Jones. 
 347. BUSINESS ADDRESSES— 
 
 The following are ordinary forms of address for the envelope in 
 business correspondence. Where it is necessary to insert the county 
 as well, it may be placed in the lower left hand corner, as in the last 
 form where Mr. Adams' name stands, or it could be placed where the 
 street number is used in the first form. The address should always 
 commence about the middle of the envelope, as shown here, and far 
 
347 LEGAL AND BUSINESS FOliMS. 
 
 enough to \\w left not to crowd tlu^ rnai'^iu at the riyht or to cramp 
 
 the writing. Thn stamp always goes in the upper right hand corner. 
 
 ■ STAMP 
 
 
 STAMP 
 
 Cyf^^dMd. C^ J^' ^J^rU^^^<i ^ ^O 
 
 ecte'^'e.lt'ti 
 
 -i^ 
 
 ^ 
 
 STAMP 
 
 / 
 
MISCELLANEOUS KULES. 348-251 
 
 MISCELLANEOUS RULES. 
 
 348. TO MEASURE OIJAIN ON THE Fi.OOR— 
 
 Make the pile in the shape of a pyramid or cone, and multiply 
 the area ol the base by ont!-third the height. 
 
 To find the area of the ba.se, multiply the square of its diameter 
 by the decimal .78o4. 
 
 Example— A ooaical pile of o-rain is Iq feet in diameter, and 6 
 leet high, how many bushels does it contain? 
 
 10xl0x.7854x2 = lo7.08 bushels. 
 
 349. TO MEASURE ORAIN IN BIN— 
 
 Level the grain then multiply together the length, breadth and 
 depth in inches, and divide by 2150.4, the result will be the number 
 01 bushels. 
 
 Example— How many bushels of barley in a bin 8 feet lono- (j feet 
 wide and 3 feet deep? *' 
 
 06x72x80 
 
 = 110.76 bushels. 
 
 2150.4 
 Shorter rule— Level the grain, then ascertain the space it occupies 
 in cubic feet, multiply the number of cubic feet by 8, and point off 
 one hgure from the right. 
 
 For every 300 bushels 1 extra bushel must be added to he liter- 
 ally correct io make it equal to the Imperial, 3 bushels must be 
 subtracted irom every hundred. 
 
 Example— How many bushels of barley in a bin 8 leet lono- 6 
 iee^ wide and 3 feet deep? * ^' 
 
 8x6x3x8 = 115.2 bushels. 
 With the half bushel added, as stated in the rule, would give 
 about the same result as the previous longer rule. 
 
 350. WEIGHT OF CATTLE BY MEASUREMENT— 
 Measure m inches the girth around the breast, just behind the 
 
 shoulder blade, and the length of the back from the tail to the fore- 
 part of the shoulder blade. Multiply the girth by the lenn-th and 
 divide by 144. If the girth is less than three feet, multmly the 
 quotient by 11. If between 3 and 5 feet, multiply by 23. If between 
 7 and 9, multiply by 31. If the animal is lean deduct one-twentieth 
 the result. The answer will be the live weight in pounds 
 
 351. TO MEASURE CORN IN THE CRIB— 
 
 Two cubic feet of corn in the ear make one bushel of shelled corn. 
 
352—3.54 MI8CELLAN1<:()US RULES. 
 
 therefore to find the approximate miinher of bushels of shelled loru in 
 a eril), the eoni beiu^' levc^lled, rmiltiiily the ItMif^th. width and heii^ht 
 in feet of the eorn tog'<!ther and divide the result l>y two. 
 
 ;<r,2 HOUND LOGS REDliCED TO BOARD MJ'].VSU3{E— 
 Vroxn the loi^s in in(!"is subtract 4 for the sla])s, then multiply . 
 the r(!mninder by hnlf itsell and the product by the lenuth of the loi^ 
 in feet and divide the; result l)y H; the ([uotient will l)e the numVjer 
 of s(juare fcv t that can be cut from th(^ lo<>'. 
 
 Example — How many feet of scpuire edi>'ed boards can be cut from 
 a log 2lS feet lonji'. 24 inches in diameter? 
 
 20x1 (»x2H 
 
 ==700 feet. 
 
 H 
 
 3r,:$. NUMBEROF PLANTS KOI{ AN ACRE OF GROUND - 
 
 1 foot by 1 foot 43,500 5» fc(;t by 5] feet 1,417 
 
 1J feet by li feet 1!»,360 feet by 6 feet U210 
 
 2 feet by 1 feet 21,780 (i?, feet bv 0.^. feet UOMl 
 
 2 feet by 2 feet 10,H!>0 7' feet by 7 feet SHI 
 
 2^ feet by 2 it feet (i,!»<iO S feet bv « feet 080 
 
 3 feet by Tfeet 14,520 !» leet by !t feet 537 
 
 2 feet by 2 feet 7,200 10 feet by 10 leet 435 
 
 3 feet by 3 leet 4,840 11 feet by 1 1 feet 300 
 
 3|le«t l>y '^^^.ft'''* ''••>''>•'> 1- feet by 12 feet 302 
 
 4 feet by lAwl 1 t»,S!>0 1:; feet by 1 3 feet 257 
 
 4 feet by 2 fe.'t 5,445 14 <eet by 14 feet 222 
 
 4 feet by 3 feet 3,030 1 5 feet by 1 5 feet 1 !>3 
 
 4 leet by 4 feet 2,722 10 feet by 10 feet 170 
 
 4i feet bv 4^ feet 2,151 10^ leet bv lOJ feet liiO 
 
 5 feet by 1 feet 8.712 17" feet bv 17 feet 150 
 
 5 feet by 2 f(!et 4,350 1 8 feet by 1 8 feet 134 
 
 5 feet by 3 feet 2,004 10 leet l)v 10 t(!et 120 
 
 5 feet by 4 feel 2,178 20 feet by 20 feet 108 
 
 ;] 5 feet by 5 feet 1 ,742 25 feet by 25 feet 09 
 
 I ;{o4. Nl MBER OF NAILS TER POUND. 
 
 I 2 penny — 1 inch, 557 nails {ler povmd. 
 
 4 penny — 1| inches, 353 nails per pound. 
 
 5 penny — 1 ',' inches, 232 nails per pound. 
 penny — 2 inches, 107 nails per pound. 
 
 7 penny — 2i inches, 141 nails per ])ound. 
 
 8 penny — 2| inches, 101 nails per pound. 
 10 penny — 2'i inches, 08 nnils per ])ouiid. 
 12 penny — 3 inches. 54 nails i)er pound. 
 20 penny — 3.^ inchcis, 34 nails per pound. 
 Spikes — 4 inches, 10 nails i)er ])ound. 
 
 I Spikes — 41 in»-hes, 12 nails per pound. 
 
 i Spikes — 5 inches, 10 nails per i)oji 11(1. 
 
MISCELLANEOUS liULES. 
 
 8r);-)-,35f$ 
 
 From tho almve table an ostimat,. of,|ua.ititv of any job ot work 
 can \h' made. ■^ ' 
 
 wn. TO MEASURE HAY L\ MOW— 
 
 ! w'l A'l r''r' 'i''\^ ''"•''r'^^ ^"^ ^^•' ^"""' ^-^ '^^^'''l^^^ ^"^^ 'h,. hay 
 not well Kottlcd, divide by (Mi>hto<'n. ' 
 
 .ywi. KL\DIN(I VALUE OF LUMBER- 
 
 To lind tho valu.'oi a (juantity ofluiiibcr Avh.M. the pri.-e is -nvm 
 
 per thousand eet Multiply the number ol feet by ihe ,,ri,-e per 
 
 housand and divid.- by 1,000, or simi,lv p..int oil' three li.ru.vs from 
 
 the riif'ht. " ■" *«""■ 
 
 Example: L720 IWct of luml>er ^4 ^i'') p.-r thousand f-ef 
 
 lj-'0x2.')=s;4.'5.00. 
 ;jr,7. FIN1)IN(J THE VALUE OF HAY— 
 To iiiid the value of hay, multiply the number ot jK.unds bv th(^ 
 price p,.r ton and divide by :i,000; ,„• shorter, multiply the number of 
 
 the'ri'.'ht*^' ' ''"*'' '"''" *''" '""^ ^"*"" olithn.,> liyures irom 
 
 Example: I'.tOO pounds @ ^-[H per ton 
 
 2,700x',« ""_"■■ *««Wfi„^.. 
 
 _ ^ !$24..'50 2,700x!» = )f 24.300. 
 
 2,000 j'-^T.t-.vv. 
 
 3r,s MEAS^RIN(^ LAND— 
 1 i^i" "at^ j he number of aeres. or fra.^tion of an a.-re, m arertan-u- 
 ^' irn -^w,"'^''*'-^' *'"' '•'"-!'^ '*>' ^^'' ^^''<l^h, and <livid.. the product 
 by 100, it the measurement is m rods, or hy 4H,i\W, if iriv,.,! in Hh'I 
 
 vide^^"'"' ~ " "" ^'^'' I'umb.'r of a.-r.-s, 80 rods Ion- and ;UJ rodf^ 
 
 80x:)0 
 
 -— 1') acres. 
 
 160 
 To lind the contents of a triano-uhir i>iec,> ot land havii.n- one rec- 
 tano-ular corner. M/miph/ f/w Iwo slwrin- sides loo;,'thn- and lukv on,' half 
 th- resn/L will yivc th.' number of r(,ds or feet a.vordin-.' as thft 
 nn^asurement is g-iven in rods or feet. 
 
 J<:xample— HoAy many square rods in a triaufrular lot haviiurone 
 rectan^o-ular corn.'!-, one side beii.o- s rods, the s<M'ond 20 rods and the 
 third 2i) rods ;* 
 
 8x20 
 = 1^0 rods or }, jicre. 
 
 To find the number of acres in a triani-ular field. Mufti/,/,/ the 
 base {which may be edher side) by one half llie ,iu,nber of rods from that side 
 to the opposite an-;le, and divide the product by 100. inili ^rive tite nnmber oi 
 acres. ' 
 

 359—361 MISCELLANEOUS RULES. 
 
 Example — A triangular field 100 rods ou one side and 80 rods 
 from that side to the opposite ang-le, how many acres? 
 
 100x40 
 
 = 25 acres. 
 
 1(50 
 
 351). MEASUREMENT OF WOOD— 
 
 To find the number of cords in a pile. Multiply the length, vndth 
 and height together, and divide by 128. 
 
 Example — A pile of cord wood 60 feet long, 4 feet wide and 7 
 feet high. 
 
 60x4x7 
 
 = 13 J cords. 
 
 128 
 
 3<M). MEASUREMENT OF LUMBER— 
 
 To find the number of feet in a board. Multiply the length in 
 feet by the width in inches, and divide by 12. 
 
 Example — A board of inch lumber, 16 feet long- and 15 inches 
 wide. 
 
 lOxlo 
 
 == 20 feet. 
 
 12 
 To find the number of feet in a plank or scantling. Multiply the 
 length, width and thickness together, and divide by 12. 
 
 Example — A plank 18 feet long, 2 inches thick, and 1 inches wide 
 18x2x10 
 
 = 30 feet. 
 
 12 
 
 361. DIFFERENCE OF TIME BETWEEN CITIES— 
 For a difierenco of one degree in Longitude, there is a difference 
 of four minutes in time, Hence, to ascertain the difference in time 
 between cities or countries, refer to your map and notice the differ- 
 ence in degrees of longitude between the two places and multiply 
 this difference in degrees by four; the product will be the difference 
 in time. 
 
 To find the time at each place, the difference of time must be 
 added for places east and subtracted for places ivest. 
 
 Examples: Boston is six degrees east of Washington, hence 
 6x4 = 24 minutes dilference in time; therefore, when it is 12 o'clock at 
 Washington it will be 24 minutes past 12 at Boston. 
 
 San Francisco is 45^ degrees west of Washington, hence 
 45^x4= 182 minutes difference in time; therefore, 12 noon at Wash- 
 ington would only be 8.58 at San Francisco. 
 
 Victoria, B. C is about 44 degrees west of St. Catharines, hence 
 44x4=156 minutt 8 difference in time; therefore, 12 o'clock here 
 would be only 9.24 at Victoria, or the eastern shore of Vancouver. 
 
MISCELLANEOUS RULES. 362-3.33 
 
 3«3. PIUCTICAL RULES— 
 
 kreuTe.'' '^''""''^''' ""^ ''' ^''^^'^ multiplied by 3.141*; equals the ciroura. 
 
 feren^e'' ''''^'"'' of a circle multiplied by il2HSm equals the circum- 
 
 radii^s^"" '"'''''"^'''''"''^ ""^ "" ^'iivular divided by 6.283185 equals the 
 
 The circumference of a circle multiplied by .15!)155 equals the 
 XcHi 1 us . ■* 
 
 meter ^"^ *''''''""'^*'''*'"''^ ""^^ *'''*''^'' divided by 3.1416 equals the dia- 
 
 The square root of the area of a circle mulliplied by 1.12838 equals 
 the diameter. ^ 
 
 The square of the radius of a circle multiplied by 3.1416 equals 
 the area. •' ^ 
 
 ih . ^^!^ ^^^^^^^^ ^^^^"^ diameter of a circle multiplied by .7854 equals 
 
 The square of the circumfereuce of a circle multiplied by 07958 
 equals the area. j ^ > ^^ 
 
 The cin-umference of a, circle multiplied by oue-fourth the dia- 
 meter g-ives the area. 
 
 3«3, MISCELLANEOUS ITEMS— 
 
 Oue cubic foot of water weighs 1,000 ounces. 
 
 One cubic yard of sand is estimated one load. 
 
 One hundred and twenty-eight cubic feet make a cord 
 
 One cord of broken .stone builds 100 cubic feet of wall 12 inches 
 thick. v>".t;o 
 
 One ton of hard coal measures 83 cubic feet. 
 
 One ton of soft coal measures 42 cubic feet. 
 
 Three bunches of shingles cover one square— 100 feet 
 
 One gallon of water is equal to 277.274 cubic inches, Imperial 
 measure; and 231 the old Wine measure, also the United Stated 
 measure, •^i^o.i.co 
 
 One cubic foot of water equals 25 quarts, within a small fraction 
 A cubic yard of mortar requires one cubic yard of sand and nine 
 bushels of lime, and Avill fill thirty hods. 
 
 One thousand bricks, closely stacked, occupv about 5(3 ciibicfeet 
 
 abou?7L'ubTfeel^^ '"^'^^^' ^"^^"^"'^ "^^ '"''^'^^ ^^^^'^^^^' ^^^^^^ 
 
 Stock bricks commonly measure H^ inches by 41 inches bv 2? 
 inches, and weigh from 5 to (J lbs. each. ' ^ 
 
 1 000 shingles, laid 4 inches to the weather, will c-over 100 square 
 ieet of surface, and 5 lbs. of shingle nails will fasten them on. 
 
 One-fifth more siding and flooring is needed than the number 
 of square feet to be covered, because of the lap in the sidiuir and 
 matching. » 
 
3G4 MIvSCKLLAXEors RULES, 
 
 1,000 laths will cover 70 yards ot sartace, and 11 pounds ol' lath 
 nails Avill nail Iheni on. Eitiht bushels oi'i«o(»d limo, sixteen bushels 
 ol' sand, and one bushel oi' hair, will make enouyh r^ood mortar to 
 plaster 100 s(juare yards. 
 
 A cord oi' stone, three ]>usheis of lime, and a cubie yj^'d of sand 
 will lay 100 eubie I'eet ol' AVall. 
 
 Five eourses oi' briek will lay 1 I't.ot iu hei<i-ht on a chimney. 10 
 bricks in a course will make a Hue 4 inches Avide and 12 inches long", 
 and 8 bricks in a course will make a Hue 8 inches wide and I'i inches 
 lon<^. 
 
 Cement, one bushel, and sanu. tsvo bushels, will cover -Ih scjuare 
 yards one inch thick. 4^] square yards | inch thick, 0^' square yards J 
 inch thick. One bushel cement and one of sand will cover '2\ scjuare 
 yards one inch thick, three stjuare yards ,' inch thick, and 4i siiuare 
 yards i inch thick. 
 
 :ui4' SIZES AND CAPACITIES OF BOXES— 
 
 Thert^ are •2\-')i)A cubic inches in a bushel. IdT'V'J iin hes in a hall 
 bushel, olJT.O in a peck and "J08.S in a uallou. (These are not the Im- 
 perial measures.) 
 
 The Imperial buslirl (>ontains 'Ji'lS.KH inches. 
 
 The Imperiiil i>:ilton contains 277.1*74 inches. 
 
 The Imperial (juiirt contains Oit.-'.IS inches. 
 
 To ascertain the si " of box to make in ord(^r to hold a peck, half 
 bushel or bushel, tak«» i;n> desired Avidth and depth, multiply them 
 together and divide ihis pioduit into the number of inches in a peck 
 half bushed or Imshel as the case may b(», and the quotient Avill be the 
 leuiith of the box inside. For a laru'er number of bushels simply re- 
 duce them to inches and proceed as already mentioned. 
 
 Example — How lon<i' should a box be made so as to hold one 
 bushel if Avidth is 12 inches and dei)th S inches ^ 
 
 21;-)0.4 
 
 = 22.4 inches lou!»". 
 
 12x8=: »k; 
 
 A box 22 inches by 18 inches and 24 inches deep Avill contain a 
 barrel of 2^ heaped bushels. 
 
 A box 23 inches by 15 inches aiul 24 inches deep Avill contain a 
 barrel ot 8 heajjcd bushels. 
 
 A box 22 itiches long- by 12 j in< lies AA'ide aiul 8 inches deep. holds 
 a bushel. 
 
 A box 8 inches deej), 12 ini'h(^s long and 11^ AVide Avill hold a 
 half bushel. 
 
 A box 10 inches square and lOi' inches deep Avill hold a half 
 bushel. 
 
 A box 8 inches s([uar(! and 8.4 inches deep Avill hold a peck. 
 
 A boxO.^ inches square and •!;] inches deep Avill hold a half )n>ck. 
 
 A box 4 inches deep, 7 inches long and 4.8 inches Avide Avill hold 
 a gallon. 
 
MISCKl.LANEOUS RULES. 865—3(36 
 
 A box 4 inches sqiuuo and 4| inches diM'p will hold a quart. 
 
 A box 8 ino 'OS s(|uan' and •).[ inrhcs dci'p will hold a pint. 
 
 A box •_' eo long, 1 it. 4 in. \vid(^ and 2 It. s in. deep will hold a 
 barrel. 
 
 A box 2 teet lon^-, 1 ft. 2 in. wide, and 1 ft. 2 in. deep will hold a 
 half l>arrol. 
 
 am. CAPACITIES OF CISTEUXS— 
 2 feet in diameter, 1<) inches deep holds lit.o gallons. 
 2 feet in diiuueter, 20 inches deep holds ;}!» gallons. 
 8 feet in dijunete'-, 10 inches deep holds 44.0(i gallons. 
 8 ieot in dianiete., 20 inches d<>ep holds SS.12 gallons. 
 4 feet m diameter, 10 inihes deep holds 7^.88 gallons. 
 
 4 feet in dinnn^ter. 20 inches dee]) holds l.")t;.(i(! a-nllons. 
 •"> feet in diameter, lo inches det>j) holds 122.40 gallons. 
 ;■) feet in diameter, 20 inches deej) holds 244. SO gallons. 
 
 feet in diameter. •") feet det>p holds 7 )4.40 gallons, 22 barrels. 
 (! fei't in diameter, ."i fet't deep holds 10.')7.,")() g.dlons, 88 })arn'l'<;. 
 (i^ feet in diameter, o feet deep holds 1241.10 uallons, :>!i l)arrels. 
 
 7 feet in diameter, o feet deep holds 148!t.28 gallons, 4.") barrels. 
 
 5 feet in diameter, '> feet d(^ep holds lS7!>.'.tS gallons. ")S barrels. 
 
 8 h'et m diameter, (i feet deej* holds 22'").').!i7 gallons, 71 barrels. 
 feet in diameter, .1 feet deep holds 2870.81) gallons, 7;') barrels. 
 feet in diameter. 6 fei't deep liolds 27")'). 28 li'allons. S7 barrels. 
 
 10 feet in diameter. ;"> feet dee]) holds 2!'->5.20 gallons, !I8 barnds. 
 10 feet in diiinn^er, I'eet dee[) holds 8.")22.24 g;illons, 112 biirrels. 
 10 teet in diameter, 7 feet deep holds 410!i.2S gallons, 180 barrels. 
 
 10 feet in diameter. H teet dec]) holds 4.V.h;.:!2 li'allons, 14") barrels. 
 
 11 feet in iliamcier, .') feet dec]) holds •■l.").")4.40 gallons. 112 barrels. 
 11 feet in diameter, (! feet deeji holds -12t).").2S gallons, 13;") barrels. 
 11 feet in diameter, 7 feet dccji holds 4!'70.1(I li'allons. 1.')8 barrels. 
 
 11 feet in dianit.'ter, 8 feet dccj) holds .")(;s7.l.-|. gallons, Isd barrtds. 
 
 12 feet in dinmeter, ."> feid deep holds 42-)0.0() gallons. 184 barrcds. 
 12 feet in diameter, ti feet deej) holds r)07<).nO gallons, l(»l })arrels. 
 12 feet in diameter. 7 feet diM']) holds r)lt22.00 gallons. 1S8 barrels. 
 12 lect in diam»Mer. <S ItM't dec]) liolds 0708, 0() gallons. 214 barrels. 
 12 lect in diameter. '•• ieet dt'C]) holds 7014. 00 gallons. 241 ban-els. 
 IT) feet in diameler. ;"> feet dee]) holds OOil!* liO u'allons. 20ii ban-els. 
 15 feet in diametci'. feet dee]) holds 7081. 52 uallons, 251 l)arrels. 
 15 feet in diameter, 7 feet dec]) holds 025:;. 44 uallons. 208 barnds. 
 15 feet in diameter, 8 feet dee]) holds 10575. ;)t) gallons, '■>'•)') barrtds. 
 15 fei>t in diameter, !• teet dee]) hoMs 11S!»7 2>^ U'allons. :177 barrels. 
 20 feet in diameter, 10 feet deej) holds 2:)50 I. so o'allons. 740 liarrels. 
 
 In I he above table only *^\'*'n b.irnds hive 1» 'cn counted, th.'' 
 fractions beinu' i>mitte(l. and ;'>I.^ ^lallons to the baind beinu' rcckont^d 
 
 .•MWJ. CONTENTS OF VESSl^bS— 
 
 To Mnd the solid contents of a cylindiical vessel : Mti/li/j/// the 'irro 
 of I If hof/oiii 1)1/ /he liciiilif "f f'^'c ''''>>'"/. 
 
807— 3V0 MISCELLANEOUS lU'LES. 
 
 To lind the area, multiply the square of the cliamt>ter l)y the deci- 
 mal .7854. 
 
 Example — The iuside of a cylindrieal vessel is 20 iiu!hes in diam- 
 eter and the height 3 feet, how many oubic; iuohefe does it t^outaiu ? 
 
 20x20x.7854x8G = 11809.76 
 To find the eiibieal contents of a vessel with rectangular base and 
 Vertical sides: Multiply the length and breadth of the bottom by the 
 height of the vessel. 
 
 Example — How many cubic feet are contained in a tank feet 
 long, 4 feet wide and 3 feet deep? 
 
 6x4x3 = 72 feet. 
 307. SQUAKl^] TIMBER— 
 
 To find the cnibic contents of square timber: Multiply the area of 
 one end in inches by the length of the log in feet and divide the pro- 
 duct by 144. 
 
 Example — Find the cubical contents of a stick of square timber 
 86 feet long and 20 inches square. 
 
 20x20x36 
 
 = 100 feet. 
 
 144 
 
 368, ROUND TIMBER— 
 
 To find the cubical contents in square timber of a sti(^k of round 
 timber: Deduct one-third from the mean diameter in inches and mul- 
 tiply the square of the remainder by the length of the log in feet and 
 divide the prodiict by 144. The mean diameter is found by adding 
 the two ends together and dividing by 2. 
 
 Example — Find the cubii-al contents in square timber of a stick 
 of round timber 26 inches at the larger end, and 22 inches at the 
 smaller end, and 30 feet long? 
 
 2 4 inches mean diameter. 
 8 one-third deduction. 
 
 1 6 remainder, hence 
 
 16x16x30 
 
 = 53^ feet. 
 
 144 
 
 3«9 SURVEYOR'S MEASURE— 
 
 7.92 inches make one link. 
 
 25 links make 1 rod. 
 
 100 links make 1 chain. 
 
 4 rods, 66 feet, make 1 chain. 
 
 80 chains make 1 mile. 
 
 640 acres makes 1 square mile. 
 
 160 square rods make 1 a<!re. 
 
 370. OTHER MEASURES— 
 
 A hand is 4 inches, a fathom 6 feet, 120 feet one cable in length, 
 
MISCELLi^^TEOUS RULES. 371-^373 
 
 a cubit li feet, 69J statute or 60 sea miles 1 degree, 5,280 feet in Eu- 
 
 f t.lT', ?T'''l'";,^'^' ^^* S-^lo'^^m-ke 1 barrel, 40 gallons 1 tierce, 
 od galloufi ] hogshead. 
 
 «7l, WEIGHTS PER BUSKEL- 
 
 whp^^'f ? ^^'•' ^""'1%.^^' -'y' /'^^ °^*' ■^-^' l''<^^« 60. corn 56, buok- 
 Whe-^i 48 clover seed 60, timothy seed 48, blue o-rass 14 be'uis 40 
 
 hemp 44, flax 50, salt 56, dried ap;,les 22, p^acW^ mdt 3.S 
 toes, onions, turnips, carrots and parsnips 00. 
 
 872. WEIGHTS AND HEATING QUALITY OF WOOD- 
 
 1 J X- 1 • 1 n ^ '"unds. Carbon. 
 
 1 cord ot hickory, fairly dry weighs 4468 100 
 
 1 cord o^ hard maple, dry "vvei irhs 2864 58 
 
 1 cord of beech, dry weighs.... 7 ."32;34 64 
 
 1 cord of ash, dry Aveighs 3449 ^q 
 
 1 cord of birch, dry weighs ........".'....•2368 49 
 
 1 cord of i)it('h pine, dry Avei<.hs. ....'."... .i^jiioe 43 
 
 1 cord of yelloAV oak, dry Aveighs 29*^0 61 
 
 1 cord of white oak, dry weighs .hSTO 81 
 
 1 cord oi Lombardy ])op'ular, dry weighs . . . ... 1 775 41 
 
 1 cord of red oak, dry weighs .t 3055 70 
 
 37:j. METHODS AND RATES FOR SENDING M0N1-:Y~- 
 
 Recjlstered LETTEi!s-The rates for registered letters, addressed 
 to persons in Canada, United States and Great Britain, are fiv(. cents. 
 
 Bank Drafts— The usual rate for all amounts up to $100.00 is 25 
 cents; over that amount one-fourth of one per cent. 
 
 On orders up to $4.00 2 cents 
 
 Over 14.00 and up to 810.00 5 ^.^u^ 
 
 Over $10.00 and up to $20.00 10 certs 
 
 Over $20.00 and up to .$40.00 20 cents 
 
 Over $40.00 and up to $60.00 30 cents 
 
 Over $60.00 and up to $80.00 40 cents 
 
 Over $80.00 and up to $100.00 '.'.'.'.'.'.'.'.'so cents 
 
 Payable ill the United Kingdom, United States and all foreia-n 
 countries and British posseysious : ^ 
 
 On order up to $10.00 10 cents 
 
 Over $10.00 and up to $20.00 ^0 cents 
 
 Over $20.00 and up to $30.00 30 rerfcs 
 
 Over $30.00 and up to $40.00 40 rents 
 
 Over $40.00 and up to $50.00 '50 cents 
 
373 MISCELLANEOUS RULES. 
 
 li\ Evpin':ss I'aim'kt --Lowest inid higlu'st fhiuyt's ticrordinii' to 
 disliuu-e carrit'd Ibr romittauc.' < in tunviicy or gold. 
 
 $ 20 or loss ii^ $ .15 
 
 40 or less .20 
 
 oO .2/) 
 
 70 2/) to .30 
 
 SO 25 to .40 
 
 100 25 to .45 
 
 125 25 to .50 
 
 150 25 to .(10 
 
 175... 25 to .75 
 
 20(1 :50 to 85 
 
 225 o5 to .!)(» 
 
 250 35 to 1.00 
 
 30O 35 to 1.25 
 
 Larii'i'r sums in much .smaller proportions. Money pmlvayos are 
 delivered, as addressed, "vvithin the eompany's delivery limits of every 
 i-'ity and villan'e ag'enoy\ free of charge. 
 
 ExPHEss Money Ouders — Payable in United States or Canada. 
 
 For not over sj; 5 5 cents. 
 
 For not over 10 8 cents. 
 
 For not over 20 10 cent.s. 
 
 For not over 30 12 cents. 
 
 For not over 40 15 cents. 
 
 For not over 50 20 cents. 
 
 ^^ayable in Europe. 
 
 For not over ijilO 10 cents. 
 
 l^'or not over 20 IS cents. 
 
 For not over ;>0 25 cents. 
 
 For not over 40 .'!5 cents. 
 
 l'\tr not over 50 45 cents. 
 
 For amounts exceeding !*!50 at saine rates. 
 
 Telegraphic traufer of money can be made bet\veen all com- 
 panies" au'encies with great promi)tness at the foUoAving usual rates, 
 in addition to cost of teU'graphic servi(x>: !*il00 or less, one per cent. 
 (n<; charuv less than lift vci-nts): over ij^lOO to !ii!200, s;1.25: over s20() 
 to ^30(1. s;1.50; over n3()0 to !i|;400, sil.75; over .s400 to s;500, s2. For 
 rates for larger sums it is necessary to apply to agents. 
 
Farm Ac3eounts. 
 
 TnK ohjoct of Bunkkeopinp; is tt) rovcal tlio f naiieiiil conditidti of (lir husinpsa. 
 This is what every cautious business man waUwS to iviiow. Kveiy faiuicM' should 
 know at the end of eaoli year wliether lie has '.mule money or h)st, how mucii, and 
 wiiei-e tlie j^ain or loss nccurred. 
 
 Tilt; following iiictiiod of Farm Accounts is easily iiiulcrstotKl, reciuires hut 
 little time to keep, shows at any day in the year just what each ciop or kind of 
 stock has cost ami jjroduced up to that day, and at the end of t\w year presents a 
 detailed and aci'Uiatc account of tlie (intire business. 
 
 Only two hooks are used - a Per.sonal Ledf^er and a Cash IJook. Instead of 
 using the ordinary I)ay l»ook, and making entries successively jiage after page, as is 
 usually done, the work can he wonderfully simplified and shortened hy the Personal 
 Ledger. Take a Journal, about 8 by lli inches, with doubh' money columns, costing 
 about -iO or 50 cents, then u.se two pages for t^ich account, the left hand for the 
 debtor and the right hand for the cn'dit, as siiowii in the model. (){)<mi a se}>arate 
 account for capital, plant, farm jiroduce, each kind of grain, the hay, cattle, horses, 
 sheep, jioultry, farm e.vpense, garden and orchard, house (xpen.st!, etc. Then, when- 
 ever an entry is to lie made, ojien the Personal Ledger to the projKT account. Thus 
 every item recorded will be under its own pro[)cr heading, and no other {wsting is 
 needed, and no hunting through a Day Book to make out an account. 
 
 For everything except cash transactions, once a week would answer for making 
 the entries, as any farmer could tell Saturday night all that hful i)een doiu^ during 
 the week. The cash, liowevi>r, should be enteretl at once, as the numerous small 
 expemlitures are hard to recall, and particularly where anything is paid or received 
 on account it should be entered immediately. 
 
 The first thing to be done is to take stock, that is, an imcntoiy of .ill tlu; assets 
 and lialiilities. Then open 
 
 CAPITAL ACCOUNT, 
 
 and place on the right hand side the total as.set.s, and on the left hand side the total 
 liabilities. The dillerence will be the net capital at (oiunicnccmcnl. Then oi)en 
 
 PLANT ACCOUNT, 
 
 and enter on the debtor or left hand side tlie total \alue of (the farm,) the carriages, 
 plows, harrows, and all other farm implements and machinery, also the working 
 team and household efl'ects. Next open 
 
 FAK.M PRODUCE ACCOUNT, 
 
 and enter tm the left hand side the value of the fodder and grain on lianil. Open 
 accounts also for the cattle, hor.ses, sheep, pigs, jujultry, etc., and enter on the debtor 
 side of the various accounts their present values. If there is winter wheat in tlio 
 ground, open an account for wheat, cliarging it for what it cose to put it in. 
 
2 FARM ACCorNTS. 
 
 r 
 
 Fiuiii Pi'ddiici! Acimiiit is used to simplify tlit^ work. Ac tiio time of tliri'sli- 
 in>^, unless tho jjniiii is soUl immoiliatcly, crfdib each crop foi- tlu* present value of 
 lilt! yiain (Iiii'slicd and for the straw, and debit Farm I'roduee for t lie total. Do 
 the sjime with the hay as it- is cut, also with I he routs, corn and potatnes, etc. Tlifn 
 credit Faiiii Produce foi all that is sold ilurinj^ the year, taken tor family use, or 
 fed to the stock. 
 
 F.MIM i:XI'F.NSK 
 
 Account slmuld he carefully ke]it. This account should he charjLfcd for the taxes 
 labor, repair.s. keep of working,' teams, and rent, if the fanner is not the owner of 
 the j)i'oj)eily, aLcrieidt nral papers and fairs, nails. i,'lass, etc., hut foi'ks, rakes, 
 bIiovcIs, etc., purchased during tht; year sluadd l)ij cliai'gi'd against Plant .Vccount. 
 
 r.\MIl.V KXl'KXSK 
 
 Account is tlie hardest of all to manage. Credit l-'ainily Expense Account for the 
 female help and the hoard of the men, at the same prices luhor and hoaid r'un at in 
 your community, and charge I'^ainily Kxpenst? for cerything that goes in the house. 
 Where milk is sold, cows should he cicdited for all the milk obtained, and Family 
 Account debited for the part that is not sold. When the milk is not sold, the 
 butter should be weighed at each churning, and "cows" ci'e<lited for the amount, 
 i'.inl F.'imily Acc<aint debited foi' the same. In that case it would not Ix; neces^ilrv 
 to take any account of the milk used in th(( family, or of that fed to the calves and 
 pigs. Of course, by doing this, cows do not get their full credit, and the pius and 
 cahcs !>re not charged for theii' full cost, hut the one balances the other, and it 
 would scarcely pay to f<ill(>w the jjroccss .any further. 
 
 Poultry shiaild be credited for all the eggs brought into the itouse, and 
 Family Account charged. When butter and eggs thus treated are exchangeil for 
 gi'ocerics or dry goods for the use of the family, it would not be jiecfssary \» 
 make any entry, as it is simply an exchange of connnodities. But if nails, rakes, 
 etc., for farm use, ai'e jau'chased with butter and eggs, then "Plant," or Firm 
 Expense Account should be cliarged and I'"amily Account credited. 
 
 A CASH nooK 
 
 should be kept, and all cash taken shoidd be entered on left hand, or debtor 
 side, and all cash jiaid out enteicd on the right hand side. l"he form of Cash 
 Book shown her<-' is \(My easily kept. 
 
 Till-: liLACKSMITH AM) CJKOrKR. 
 
 If farmei'S knew how much they lose every year by running on credit with 
 their blacksmith and storekeeper, they would pay spot cash, even if they had to 
 Ixiri'ow the money. 
 
 Whei'c cash is not paid tlien a Pass Book should be kept with each, and 
 never fail to luvve it always go to the shop or store to receive every purchase 
 ! or item of repair. Then when th<' bill is paid make an entiy in the Casli Bonk, 
 
 i! giving the merchant's or blacksmith's name, and state wluther it wjus in full (>f 
 
 account, or only a part payment. The Pa.ss Book should also show tlie payment. 
 These Pavss Books should be preserved as well as receipts. In this way it is but 
 little trouble to handle those numerous items as they will be entered in total. 
 If the payment is nuule in produce, the proper account, us hay or oats, would con- 
 tain the entry, instead of the Cash l>ook. 
 
FARM ACCOUNTS. 3 
 
 lAlIM I.AIIOK. 
 
 Kvcry crop sliMuIfl lie cliiiryrd with tlic viiluc of tlic lalior lU thai sonsun ot' 
 the yciii tlml is iM-siuwcd upon it in pic]>ariiiL; tht^ j;i'(iiin(l, cost of hucd, luiiNcst- 
 iii;,', tliicshiiij,', and luaikctiiii;. It is nol ditlituit to tiiid tlu! value of th(* labor, 
 as csciy faiiiii'f knows what hn would havf to pay if lin wt-fc hirinj^ a laboier, 
 and his own laltor oui,'ht to lie wni'tli as much as that of a liii'rd man. 
 
 It will l)t! notiicd in tii« model set. \v(! have, for all the crops, used tin- lirsi 
 column on tip- debtor side for the ialxjr, and llio second, for the value of the 
 seed and money paid out. 
 
 This is dune so that at the end of the yeiir, by addiriL;' iqi that (irst eolumu, it 
 will be known how miieji of the l.ibor of the men has iM'cn eharfied against the 
 various crops: then the remainder of the year's wa^es for yourself and man, if 
 oiu! is employed by the year, should be ehari^'ed in ihe Tarni E.\]iense Aceount. 
 
 •nil'; wouKiNf; tkam, 
 properly, should be classed alotij,' with "]ilant," the same as the Mfi!j:uons. jiai- 
 rows, etc. AN'heii this is don", their lab(H' should be cliaru'ed a;:ainst the lopeciive 
 crops, and Farm I'roduee credited for their keeping. Hut when they are classed 
 as " horse.s," instead of " jilaiit," the crojis are char;;e(l for their labor, the same 
 as in the other ease, but "horses" are credited for the same. J'^or their kee])inj;, 
 J'"arm I'roduee will be credited, an<l Jlorses debited. 
 
 i\vi;nto[;v. 
 
 At the end of the year an inventory must be taken of all the projierty, and 
 also the debts, if any exist. Make a list of the present vahu! of the farm, farm 
 implements, .stock, wheat m ground, household furniture, etc. Kach of those 
 accounts in your jiersonal ledixer will be credited for the amount by writinur, in red 
 ink. III/ Juvuntari/, on the credit .side, as shown in the model. Then the accounts 
 are closed. 
 
 CLOSING THE LEDGER. 
 
 In closing the Accounts leave Capital until last. Commence at the one next 
 to it, writing; in the date, Loss and (lain, and the amount of the diirerenco between 
 the two sides, usiny red uik. (see model). All tin; Peisonal Accouius, I>ank Ac- 
 counts. IJills Keceival)le and l>ills Payable would be closed iJalance, instead of Lo.ss 
 and (iain. 
 
 Then open a Loss and (Jain Account and enter in it all the accounls that have 
 been closed Loss and (iain, writing tlu; name of the account, the ilate of closing and 
 the amount of the difference. Be sure to make tiie entry (m the proper side of Lo.s3 
 and (Jain. The credit side will contain all the gains, aiul the debit the ex]>i'ases 
 aiul losses. Take Wheat Account, for instance, the credit side is th(^ lai'ger, henco 
 shows a gain. The red ink is on the debit side, and in carrying that amount into 
 Loss and (Jain it goes on the ofijKisite, or credit side, in black ink, (see model). All 
 the accounts similarly ai'e jiliiced on the .opposite sid<> to that of the red ink. 
 
 After all the accounts have been closed, except Loss and (Jain and Capital, 
 then close Loss and (Jain itself into Capital Account. The difference between the 
 two sides being carried over into Capital, in black ink, writing Loss and (Jain for 
 the amount. If it is a gain it will lie fm the credit side, but if a loss it will be on 
 the debtor side. Then Capital Account is closed by writing on the debtor side, in 
 red ink, 7'o JiaUmce, for the ditl'erence between the two sides. This ditliM'enee will 
 now be your net worth, or capital, at closing. Then this Balance is written, in 
 black ink, over on the credit side, under the ruling, ready for next years entries. 
 Do the same thing with the Personal Accounts, liank, Bills Receivable, and Bills 
 Payable. The difference between the two sides of your Cash Book will show the 
 amount of money you have on hand. 
 
Material for Model Set. 
 
 ►Stamfoup, April •Jml, ISO'J. 
 
 Jiin^Wi Smitli ('(iiniiioiicr'd this (lay to kcop accuunts with the hiisincss of liis 
 t'iinii. He lias J. M. Hfiiiy cniploytMl as farm laliorcr by thn yar, at !?12 ptT 
 month, incUHlin;; hoard and laundry, payahlt! half-yearly. Ho will also (;har;,'o tiic 
 farm tin- same piirc for his own lahor, 
 
 His wife has a youn<,' woman hiicd for lir>uspwork, at $1.50 pel' week. Shr 
 will also chnr^'c Family Exjionse the samo for her own lahor. 
 
 Mrs. Smith will keep a Family Kxix'tisc hook, in which she will (credit 
 "Poultry" for all the *'ii<is hrouj^lit in tin- house, and credit Cattle for all the hut- 
 ter made. These two items will 1)0 charf,'ed ai,'ainst Family E.xpense account every 
 month, or at the end of the year, as may he thouf^ht hest. 'riic^ hutter and os^ys 
 that may Ite exclianj^ed for groceries, oi' other goods for family use, will lie entered 
 in .Mrs. Smitl.'s iiook, hut will i.ot ho entered in the "Family Kxjienst* " account. 
 If, however, such things as forks, rakes, nails, etc., were purchased by the hutter 
 and eggs, then "Family Expense; " account will ho credited for the ainoujit, and 
 " Plant," or Farm Expense debited for the same. 
 
 INVKNTOllV. 
 
 Farm, consisting of 100 acres, valued at !?f',000 ; 10 acres sown witli winter 
 wheat, costing for labor and seed, 8(J0 ; cash on hand, iJlHO Farm implements, 
 consisting of : — I self-binder, 8110; 1 horse rake, 81;"); 2 plow.s, 8.W ; 1 iron 
 harrow, .820; 1 cultivator, 810; 1 seed drill, 840; 1 lumber waggon, 810; 
 1 democrat wagg(m, 8-'0 : 1 buggy, 87") ; 1 double sleigh, 82") ; 2 .sets double harness, 
 840; 1 cutter, 8-iO ; sundry small implements, 815; farm pi'oduce on hand, 8140; 
 hou.sehold furnishings, 8t)00 ; working team, 8200 ; two young hor.ses and road team, 
 8320; 4 cows and t) young cattle, 8215; 25 head of sheep, 81 '-5 : poultry, 8i4. 
 Total resources amounting to 8'^, 354. 
 
 Now enter amounts in their respective accounts, and the cash in the cash book, 
 placing the amount in the second money colunm. 
 
 Now open "Capital" account, and place the total on the credit side, 88,354. 
 Next open "Plant" account, and place on the debtor ;ide, 81.330, and value of the 
 fann implements, hou.se furnishings, and working team. Enter the 8150 cash in 
 the Casli r>ook, on the debtor side. Then open real estate, horses, cattle, sheep, 
 farm produce, wheat, and poultry, and enter tin; propter amounts cm dei)tor side of 
 each (see model). Your books are now open leady for the year's business. 
 
 A few transactions in connection with the putting in, harvesting, threshing, 
 and marketing of each of the crops, except the roots, corn, and potatoes will be 
 given ; a'..so a few transactions in connection with the live stock, .so as to furnish a 
 sample entry as a guide. 
 
 'rnANSACTlONS. 
 
 Aprl. 4. S<jld 1 cow for cash 8 40 00 
 
 " 9. Exchanged at mill, S bushels wheat for flour, @ 90 cents 7 20 
 

 .MATKHIAL Toil MODEL .SKT. 5 
 
 A]>i 1. 0. !) (lays in proparinj? oats .i,'iituiul, (<i !^3*i.r)0 12 oQ 
 
 " !>. .'50 lAislifls seed nuts, (,1 'M) ii-nts 1) 00 
 
 1(). () (lays jjii'iiiuiiii,' Ixiilt-y ;,'i(iuii(l, "J tt-uins JW 00 
 
 10. 20 l.iislirls s.fd hdilcy, (rt 1^0 cents 10 00 
 
 " 2'!. Ui.utjht tor (iisli, piiif ImhiIs for self 3 00 
 
 " 2'.. I'iiid casli for j(n.c..ricH 1 20 
 
 •' .",0. I'ai.l .1. Willimiis (-ash fi.r ft'ncin« :i 00 
 
 " .'50. I'aitl .J. Jnlmson casli for Mutlvsniilliiii!,' . . , 1 10 
 
 May 2. Today turned eatlle, slieep, and horses to pasture. 
 
 *• 2. Feed consumed by aittle, !i*12 ; slieep, .^.'j ; horses, .^S 
 
 " 2. Sold 5 busiiels potatoes, f(>r ca-ih, ut 10 cents 2 00 
 
 " 18. Paid cash for work in oreliard C 00 
 
 '• .'50. Paid cash for shearirii; sheep 1 00 
 
 June T). Sold for cash 17;") ihs. wool, (11 20 cents 70 00 
 
 " n. I'aid J. Johns(»n cash for lihicksnuLliini; 2 GO 
 
 '• n. Paid casli for diy i,'oo(ls for family ^^ r)0 
 
 " .5. Paid J. M. ilvnry cash on wa^es 10 00 
 
 " r>. Paid c(i h for hou.sehold expenses 20 00 
 
 July .'"•. 1 days for 2 teams and man makini,' iiay 20 00 
 
 " .'"). Paid casli for hired help in havin;^ 10 00 
 
 " 7. S(.ld for cash .3 loads of hay from Held 10 00 
 
 " 8. Remainder of hay crop, estimated at .'50 tons, fe .^8 - 210 00 
 
 " 2 1. 1 days for 2 teams and men harvesting wheat 1.') 00 
 
 " 21. Paid\-ash for hired help in wheat 00 
 
 Aug. 2. 2 days for 2 teams and men ha. vest ing barley 10 00 
 
 It. Paid' cash for threshing wheat '. 12 00 
 
 " 9. Labor in threshing whe.it .'i 00 
 
 •' 9. Value uf wheat crop, 250 bushels (« 90 cents 22.") 00 
 
 " 9. Value of wheat straw 9 00 
 
 " 9. Value of .'500 bushels barley, at GO cents ISO 00 
 
 ♦ 9. Value of the stiaw 14-^)0 
 
 " 9. Paid cash for threshing barley 7 00 
 
 " 9. LalKjr for threshing 2 .')0 
 
 " 9. Value of oats, 280 bushels, («; 28 cents 78 40 
 
 " 9. Value of oats straw 8 GO 
 
 " 9. Paid cash for thi-eshing oats 6 00 
 
 " 9. Labor for threshing oats 1 7.') 
 
 •' 23. Preparing ground for fall wheat 20 00 
 
 " 23. 20 bushels Wed wheat, («; 80 cents 1 00 
 
 Sept. 4. Sold 1 horse for ca.sii 10'] 00 
 
 .'). Sold for cash 18 bushels apples 'J 00 
 
 «' 25. Sold for cash 20 lambs 40 00 
 
 " 2.'). Paid cash towards church funds 10 00 
 
 " 2.'). Paid cash for county fair expenses 8 00 
 
 " 25. Sold for cash 30 baskets ])eaches 45 00 
 
 " 25. Paitl cash for household expenses 15 00 
 
 Oct. 5. LalK)r in picking and barreling apples 5 00 
 
 " 5. Paid carh for 50 apple barrels 5 00 
 
 " 5. Paid J. M. Henry balance half-year's wages 02 00 
 
 •' 7. Sold 50 barrel:, of apples from orchard for cash GO 00 
 
 *' 7. Bought for asli 4 head of young cattle 00 00 
 
 " 1 2. LalK)r in picking apples 15 00 
 
 " 1 2. 200 bushels apples put in cellar, valued at 00 00 
 
6 MATERIAL FOR MODEL SET. 
 
 Oct. 12. Took .stock from pa.stui'c, and charge horses $!•"); cattle, S25 ; 
 
 and slieej), .S9 
 
 Oct. IG. Paid casli f(.i- taxes 2.' 00 
 
 " 29. do ci'ih i'of huusohold expenses 20 00 
 
 Dec. 22. Sold foi- casji -1 doz. fowls 21 00 
 
 Jan. ."). Hold for cash 100 bushels wlieat (ci^ 8.5 cents per bushel <S5 00 
 
 " "). IJought, for note at 3 month.s, light sleigh 35 00 
 
 " 5. Lal)or for marketing wheat 4 00 
 
 " .'). Paid cash for agricultui-al pap(n' 2 00 
 
 " 5. Paid cash for county and church papers ." 00 
 
 •' 19. Hold for cash 2.";0 bushels barley ITo 00 
 
 Mar. 10. Sold for cash, 5 tons hay GO 00 
 
 " 30. Received cash for wintering 2 cattle 20 00 
 
 30. Cost of fodder for wintering hor.ses, $120; 30 Cattle, $60; 
 
 sheep, 8-10 ; poultry, §80. " 300 00 
 
 April 2. Paid J. M. Henry balance of wages 72 00 
 
 Mrs. Smith's expense-book shows 1150 lbs. butter, valued at $257 50, and 
 300 dozen eggs, valued at $60. 
 
 Family Expense account must be credited for the labor of hired girl, and 
 Mrs. Smith foi- year, $156 ; also, for the board of the man, place at $233. 
 Fainn expense must be debted for these amounts. 
 
 Farm expenses must also be debted for wages of Mr. Smith and the hired 
 man that has not "been ciiarged against the various crops, amounting to $165, 25. 
 
 INVENTORY. 
 
 Farm ^'alued at $6,000. Farm implements ^estimated as at the begint\ing), de- 
 ducting 10 per cent, for wear, $508.50. House furnishings, .$540. Working teams, 
 $200. Other horses, $350. Thirteen head of cattle, $360. Forty head of sheep, 
 $200. Poultry, $20. Farm produce on hand, $180. Value of manure, $25. 
 
 Now credit each of the above accounts " By Inventory," in red ink, for the 
 proper amounts. 
 
 C\.OV~\-:iG THE LEDfiEH. 
 
 After crediting the accounts for the inveiitories^ then take the difference 1)e- 
 tween the two sides and put it on the smaller side in red ink. Loss and Gain for 
 all except Bills Payalile which closes To Balance, as it is a liability. Carry all 
 those differences into the Loss and Gain account, and then close Loss and Gain '"nto 
 Capital. The difl'erence now between the two sides of Loss and Gain will be your 
 net gain for the year which in this set is $979, 20. 
 
* PERSONAlv ♦ 
 
 LEDGER AND JOURNAL. 
 
Dr. 
 
 ^\pl. 
 
 PERSONAL LEDGER AND JOURNAL. CAPITAL 
 
 2 To balance 
 
 Dr. 
 
 REAL 
 
 April 2 100 acres of farm and orchard 
 
 86,000 I 00 
 
 Dr. 
 
 
 
 
 
 FARM 
 
 April 
 
 2 
 8 
 9 
 
 V 
 
 9 
 9 
 9 
 9 
 
 Fodder and grain on hand 
 
 240 
 225 
 
 9 
 180 
 
 4 
 78 
 
 8 
 
 00 
 
 ! 
 
 00 i 
 
 00 
 
 00 1 
 
 50 
 
 40 
 
 00 
 
 $140 
 
 • 
 
 744 
 HI 
 
 00 
 
 July 
 Aug. 
 
 Hay crop, 30 tons, ©88 
 
 Wheat crop, 250 bushels, (n 90 cents 
 
 " straw 
 
 
 
 Barley crop, 300 bushels, (5^ GO cents 
 
 " straw 
 
 
 
 > 
 Oats crop, 280 bushels, © 28 cents 
 
 Oats straw ; 
 
 
 
 
 
 To loss and gain 
 
 00 
 
 *Apl. 
 
 
 30 
 
 
 
 
 
 
 $856 
 
 20 
 
 Dr. 
 
 
 
 
 HORSES. 
 
 April 
 
 May 
 
 Oct. 
 
 2 
 
 2 
 
 12 
 
 30 
 
 2 young horses and roiul team , 
 
 $ 
 
 8 
 
 15 
 
 120 
 
 00 
 00 
 00 
 
 $320 
 143 
 
 00 
 
 Cost of feed 
 
 
 Pasture 
 
 
 1893. 
 Mar. 
 
 Cost of fodder for wintierinu 
 
 
 
 a 1 
 
 * To lie written in red ink. 
 
 00 
 
 
 
 
 
 $463 
 
 00 
 
^^ACCOUNT. PERSONAL LEDGER AND JOURNAL 
 
 1892. ~~ 
 
 2 iBy SundiicH 
 
 Apri 
 1^93 
 Aprii 
 
 ]89.'3. 
 April 
 
 Cr. 
 
 2 I " Loss and Gain. 
 
 2 jBy Balance— net capital , 
 
 88,354 00 
 979 20 
 j.*9,333 ~20~ 
 
 I!#9,333l20~ 
 
 ESTATE. 
 
 *Apl. 
 
 2 By Inventory 
 
 PRODUCE. 
 
 ]892. 
 April 
 
 May 
 
 Oct. 
 
 1893. 
 
 Jan. 
 
 S6,000 00 
 
 Cr. 
 
 M.^ 
 
 ar. 
 
 9 Exchanged 8 bushels wheat for flour ^ 90 c. . | .^ 
 ^ Sold 5 bushels potatoes for cash, @ 40 cents-. 
 
 2 I Feed consumed by live stock 
 
 7 jPastui-age for stock 
 
 5 Sold fur cash 100 bushels wheat @ 85 cents. 
 19 Sold 250 bushels barley (a; 70 cents 
 
 10 
 30 
 
 ^\p]. 
 
 Sold for cash 5 tons hay fe $1 2 
 
 Received cash for wintering 2 head of cattle 
 
 30 jCost of fodder for wintering stock I 
 
 i 
 2 By Inventory 
 
 7; 20 
 
 I 
 
 I 
 2 00 
 
 25, 00 
 
 49 00 
 
 85i 00 
 
 175 00 
 
 GO 00 
 
 20 00 
 
 228 00 
 
 205, 00 
 
 $ 856 
 
 20 
 
 $ 856 I 20 
 
 HORSES. 
 
 Sept. 
 *Apl.; 
 
 Sold 1 horse for cash , 
 
 By Inventory 
 
 " Loss and Gain. . 
 
 "fobe wrllUn in red Ink. 
 
 Cr. 
 
 $ 105 oa 
 350 I oa 
 
 i 
 8 , 00 
 
 1$ 463 I 00 
 
'J 
 
 Pr. 
 
 I'lillSONAL LHIXjKR AND JOIJIlNAL. FAMILY 
 
 April 25 l';iiii i.'.isli for ^locfiics 
 
 JiJiK; 5 i " " " ilry ;,'<)u(is 
 
 S<'j)t,. 2r*|I'ui(| c-isli lowiird.s i:liijr(li futidh. 
 
 Oct ! 12 j'JOO IjuhIicIh iijiplfiH piil, ill iM-ll.ir 
 
 Juii. 5 I'iijil t'of ("lijiity ;tii<l <}iiji<:)i jiupfM's 
 
 Miir. '■')() ;l,ino Jhs. hiittif fur Hcawdi Oi^ 25 i-.i-.tdH . . 
 
 ' j *' .'iOO l|ii/cil I'i!'^'-, i'lr .iCJtsoil (ii '21) rcilt.H . . . 
 
 •' I " VV'iij^fh <)f liir(<i ;^'iil piiid in (;u:-.li 
 
 ■^ 1 I 20 
 
 5 
 10 
 
 50 
 00 
 
 00 00 
 
 3 
 
 00 
 
 1 
 
 I 
 
 287 
 
 50 
 
 
 GO 
 
 00 
 
 i 
 
 
 7H 
 
 00 j 
 
 1 
 
 505 
 
 
 
 *505 
 
 20 
 
 20 
 
 Dr. 
 
 Apri 
 May 
 Oct. 
 
 2 t <.<)W - iimj <; youii;^ <;;i).l.lr' 
 
 2 (.Vwt of fo'hh'.r 
 
 I 
 7 l'><»iij.'lil, 4 li.a.l of i-att,l(!. . 
 
 " I I. 'J I'asluiaj^i- for siiiiiKii; 
 
 I M!i;{. 
 .Mar. 
 
 *Apl. 
 
 .'JO CohI of wiiit,crifig. 
 
 2 To loss and i/ajii. 
 
 Dr. 
 
 April 
 
 2 
 
 May 
 
 2 
 
 it 
 
 30 j 
 
 Oct 
 
 12 
 
 ♦Apl. 
 
 2 
 
 i5 h.-.wl . . . . 
 (Jost of fcMtd 
 
 30 jl*ai<l for Hln-ariiig. 
 
 I'a.sturaj,'<; for KUiJiiin;r. 
 To loHH and gain 
 
 •To U' wrilU'ii II r<(l iok. 
 
 CATTLE. 
 
 12 
 
 00 
 
 00 00 
 
 25 ( 00 : 
 
 j i 
 
 00 ! 00 : 
 
 8215 
 
 00 
 
 157 
 
 00 
 
 315 
 
 50 
 
 mnr 
 
 50 
 
 « 
 
 
 5 
 
 00 
 
 4 
 
 00 
 
 40 
 
 00 
 
 
 
 SHEEP. 
 
 I 
 M2.'5 i 00 
 
 49 I 00 
 
 130 I 00 
 
 $310 
 
 00 
 
EXPENSE i'J:it.S(;NAL LEDdl'Al AND JOURNAL. 
 
 Cr. 
 
 •''"'• ' I l.illi'ir iii tr/i/;i|(;.j. 
 i > 
 
 *' I " l{'-.ir.l ,f I.I,.; „„;„ 
 
 ' i . 
 
 AjjI I 2 \'; \<i:ih ;ierl ;jM.iii . 
 
 CATTLE. 
 
 April 
 18'j;5. 
 Mar. 
 
 4 Si»|(J I (;.,W for <;;i,s|,. 
 
 SHEEP. 
 
 •lune ' 5 jHoM I'or oasli 175 ilw w<mA f« 40c. 
 HBpt. 20 Hold for ((ikIi 20 l.iinlw («; 82 
 
 *Apl.| 2 
 
 iJy Inventory , 
 
 'To lie wr tten In rrl ink. 
 
 gioo 
 32r, 
 
 00 
 00 
 
 -1^1 00 
 2 1 L'O 
 
 ' *r>oo I 20 
 
 Cr. 
 
 30 1 I ')<) II.,. of liuM,..,- for yan,. (,^ 2r>(; 
 *Api.| 2 I{> li.v<;i,Lory 
 
 8 40 
 
 2^7 
 
 00 : 8 
 
 no 
 
 .300 ; 00 
 
 (iS7 
 
 50 
 
 8087 I no 
 
 Cr 
 
 « 70 I 00 
 
 40 00 
 200 ! 00 
 
 310 
 
 9310 
 
 00 
 
 00 
 
i 
 
 Dr. 
 
 PERSONAL LEDGER AND JOURNAL. POULTRY. 
 
 Ay.ril 
 1 ><'^}'^. 
 Mar. 
 
 ♦Apl. 
 
 2 30 liens and 10 ducks. 
 
 ! 
 
 30 .Cost of wiiitoring. . . . 
 2 
 
 To loss and yain . 
 
 GO 
 
 8 U 00 
 
 S 00 
 82 ! 00 
 
 Dr. 
 
 WINTER. 
 
 April 2 Co«t of lalx)r and seed for 10 acres 
 
 •luly ! 24 4 days for two teams and nion harvesting. 
 
 ' Paid cash for labor 
 
 Aug. 9 Labor for tluvshing 
 
 ' Paid cash for threshiii' 
 
 1893. 
 •Ian. 
 
 *Apl. 
 
 f> Lal)or in marketing 
 
 2 To loss and gain 
 
 $ CO I 00 
 
 00 
 
 00 
 
 22 00 
 134 00 
 
 $234 I 00 
 
 Dr. 
 
 OATS. 
 
 Apiil 9 h days preparing giound . . 
 " '30 bushels .seed @ 30 cents 
 " 'Paid cash for threshing . . . 
 " DvlM)r for threshing 
 
 Apl. 
 
 2 To loss ami gain 
 
 $12 
 1 
 
 50 
 
 1 
 75 
 
 8 9 
 6 
 
 14 
 57 
 
 00 
 00 
 
 25 
 
 15 
 
 
 
 88G 
 
 40 
 
 Dr. 
 
 PLANT 
 
 1892. 
 .\pril 
 1S93. 
 Jan. 
 
 2 i Value of plant fis per inventory 
 
 5 Bought light sleigh tor note at 3 months. 
 
 <To be writlrn in red ink. 
 
 35 
 
 00 
 
 $1,330 00 
 i 
 35 00 
 
 1,365 I 00 
 
POULTRY. PERSOXAL LEDGER AND JOURNAL 
 
 Cr. 
 
 Do.-. 22 Sold i (l.)z. chiekons . . 
 
 18'j;$. j 
 
 Mill'. :]0 300 (ii)z. efrifs for year 
 
 *Ai)l. 2 Hy Inveutory ....... 
 
 WHEAT. 
 
 Au«. I 9 250 Inishols vuliicd @ 90 cents 
 " ! " Value of .straw 
 
 OATS. 
 
 Aiu 
 
 9 2S0 hushcls valued @ 28 cents 
 
 " Value uf straw 
 
 ACCOUNT. 
 
 * <( 
 
 $ 24 
 
 00 
 
 8 
 
 10 
 
 00 
 
 
 20 
 
 00 
 
 104 
 
 
 
 $104 
 
 00 
 00 
 
 Cr. 
 
 $225 
 9 
 
 00 
 00 
 
 234 
 
 00 
 
 !?234 00 
 
 Or. 
 
 ^78 
 8 
 
 40 
 00 
 
 886 
 
 40 
 
 886 40 
 
 Cr. 
 
 Inventorv 
 
 i 
 
 
 81,248 
 116 
 
 oO 
 .^.0 
 
 Los.s anil Clain 
 
 
 •To ht written in red ii.k. 
 
 81,365 00 
 
Dr. 
 
 : ! 
 
 PKItSoNAL I.KlKiKU AND JoiniNAL. BARLEY. 
 
 April If) C (lays prcpaiini; LCruuiid - '2 ti'.'iins 
 
 " IG I2O Imslu-ls seed (« SO fts 
 
 .July ' 24 "2 (lays t'nr 2 Iciiitis iuul incn liarvc^tint; 
 
 Aug. 
 
 ^Vpl. 
 
 Dr. 
 
 9 Paid I'lir thrcsliitiir 
 
 9 Liilxir I'lir tlircsiiiiii' 
 
 2 To loss iiiid jiain 
 
 e 30 
 
 1 
 
 00 
 
 1 
 
 8 
 
 
 
 1 
 i 
 
 IG 
 
 00 
 
 10 
 
 00 i 
 
 
 
 
 
 7 
 
 00 
 
 2 
 
 50 
 
 42 
 
 50 
 
 
 i 
 
 110 
 
 00 
 
 
 
 81 H4 
 
 50 
 
 FARM 
 
 April 
 
 25 
 
 (< 
 
 30 
 
 <( 
 
 30 
 
 June 
 
 5 
 
 Sept. 
 
 25 
 
 Oct. 
 
 IG 
 
 1S93. 
 
 
 Jan. 
 
 5 
 
 Mur. 
 
 30 
 
 i'ouglit pail- of Ihhics for self . 
 Paid J. Williams for fencinij:. 
 
 " J. -loliiisoii for blaoksiiiitliimr . 
 
 O 
 
 " county fair expenses 
 
 " taxes 
 
 Subscription to agi-icultural papers 
 
 Wages of .1. ^I. Henry and self not charged' 
 against crops 
 
 ! a 3 
 
 00 
 
 a 
 
 
 3 
 
 00 
 
 
 
 ! 1 
 
 10 
 
 
 
 2 
 
 GO 
 
 
 
 8 
 
 00 
 
 
 
 1 
 
 ; 25 
 
 i 
 3 i 
 
 
 
 2 
 
 00 i 
 
 1 
 
 
 
 151 
 
 25 
 
 
 
 
 
 19G 
 
 05 
 
 1 
 
 !?19G 
 
 05 
 
 Dr. 
 
 GARDEN AND 
 
 ]\Iay 
 Oct. 
 
 *Apl. 
 
 18 I Paid cash ior work in orchard 
 4 \ Picking and barreling apples . . 
 
 7 Paid cash for barrels 
 
 Picking apples 
 
 !•) 
 
 To loss and gain 
 
 * lo be written in red ink. 
 
 15 
 
 00 
 
 00 
 
 $ 
 
 00 
 
 5 00 
 
 20 i 00 
 143 00 
 
 $174 i 00 
 
^ARLEY. PERSONAL LFAXlVAl AND JOURNAL, 
 
 Aug. 9 .300 bushels vaUu-d @ 60 cts |: .318O 
 
 9 N'liluo of atiuw. 
 
 Or; 
 
July 
 
 PERSONAL LEDGER AND JOURNAL. 
 
 HAY. 
 
 6 4 days for 2 teams iiiid nifu 
 5 Paid ciwli for help 
 
 *Apl. 
 
 ! O. 
 
 To l()!..s and gain, 
 
 Dr. 
 
 Aug. 
 
 2.'^ Preparing ground 
 
 23 ; 20 busliels seed (n, »0 cents 
 
 Dr. 
 
 ♦Apl. 
 
 2 To Balance . 
 
 WHEAT. 
 
 $ 20 ' 00 
 
 0( 
 
 BILLS 
 
 S 35 
 
 0( 
 
 Dr. 
 
 April. 
 
 * i< 
 
 To Plant 
 
 2 I «' Horses 
 
 " Farm expense 
 
 " Family expense 
 
 " Capital account, net gain . 
 
 •To be written In red ink. 
 
 (Expenses) 
 
 LOSS AND 
 
 $116 I 5i 
 
 i 
 
 8 ! 01 
 
 I 
 
 196 ; 
 24 I 2 
 
 979 I 2 
 
 $1,323 
 
HAY. 
 
 •'"ly j 7|Sol(Jf,Mcu.sl. 2J..a,|,s 
 
 i 8 ! Value oi l,alanc<. of crop, 30 toi.s 
 
 ^^EAT. (1892-93.) 
 
 *^P^- 2 I By inventory 
 
 •? 30 00 
 
 PAYABLE. 
 
 Jan. 
 
 6^1 Gave II. S^.it,, „,,, ,, 3 ,„^,^^^,^^ ^^^. ^^^.^^^^ |[ 
 
 B .'};■) 
 
 Cr. 
 
 00 
 
 GAIN. (Gains.) 
 
 April 
 
 winter wheat 
 " barley 
 I 2 I " garden and orchard 
 " \ ^\ " hay 
 
 j * To be written in red inlt. 
 
 ••-•'■'■'■ ■ ' ^""---' - 
 
Dr. 
 
 |H!» 
 Ajiri 
 
 JVfjiy 
 •luno 
 •July 
 Aug. 
 
 J'KH.SONAL F.KIKIKR AND .lOl'llNAL. 
 
 CASH 
 
 Oct. 
 Dec. 
 
 Jan. 
 
 (( 
 
 Mm-. 
 
 1 2 
 
 4 
 <) 
 
 ! 
 
 1 
 
 Amount 1*11 IihikI 
 
 
 $ ir.o 
 
 40 
 2 
 
 00 
 00 
 00 
 
 * 
 
 i 
 
 Sold I cow for nisli for 
 
 " r» husliols potatftoH (■(/' 40 cnnts 
 
 ."5 
 
 '• 17') lbs. w(xA («,! 40 centa 
 
 
 70 
 
 00 
 
 
 7 
 
 " 2 loads hay 
 
 
 IG 
 
 00 
 
 
 4 
 
 2r> 
 
 " llors.. 
 
 
 lor, 
 
 9 
 40 
 
 00 
 00 
 00 
 
 
 " Apples 
 
 
 " -JO luml.s (a 82 
 
 
 2r, 
 
 " ."JO baskets peaclies (" '^lf>0 
 
 
 4i) 
 
 00 
 
 
 12 
 
 " r.O hhls. )ipples^;i .fl.20 
 
 
 r,o 
 
 00 
 
 
 22 
 
 " 4 doz. fowls 
 
 
 24 
 
 00 
 00 
 
 
 " 100 bushels wheat @ 85 cents 
 
 19 
 
 " 2.->0 " barley («' 70 cents .... 
 
 
 175 
 
 00 
 
 
 10 
 
 " T) tons hay fe.Sl2.00 
 
 
 GO 
 
 00 
 
 
 .'JO 
 
 " Uec((i'd for winter'^ 2 head of cattle. 
 
 
 20 
 
 00 
 
 1901 
 
 
 1 1' 
 
 1 
 
 
 00 
 
 April 2 To balance brought forward |520 60 
 
 $901 00 
 
BOOK. 
 
 PEIIHONAL LVJM'.KU ANM) .roTTRNAL. 
 
 Apri 
 
 1 2r> Paid fur ImioI.s for solf 
 
 ~* ■ 
 
 1 
 
 3 
 
 00 
 20 
 00 
 
 .$ 
 
 ^1 • 
 
 it 
 
 25 " " ;,'r<icorit!s .... 
 
 
 
 (1 
 
 ■JO " -lolin Williuii.s f(,f fcMciiij,' 
 
 
 
 
 << 
 
 ■^^ " •'• •'"'"i^^oii f(ir l.liicksiiiitliinf,'. . . 
 
 , 
 
 1 
 
 10 
 
 
 1 
 1 
 
 1 
 
 iVluy 
 
 I« " *'<>f work ill oivliurd . . . 
 
 
 1 
 
 00 
 00 
 
 
 i 
 1 
 
 ^% 
 
 ■50 1 " " slu'ariii|i( sluM^p 
 
 
 4 
 
 
 
 -} UJIU 
 
 '> 1 " .J. Jdliiisdii for l)lacksniitliiri<( . . . . 
 
 
 mi 
 
 60 
 
 1 
 
 
 i( 
 
 •' " *"!■ Iionschold (!xpensos 
 
 
 20 
 
 00 
 50 
 00 
 
 
 
 it 
 
 ■'» " " ihy ffmh for fuinily. .. 
 
 
 5 
 10 
 
 
 
 u 
 
 •' j " -'. M. JI(;iiiy oil wfi^'os account. 
 
 
 .July 
 
 - t " for l;i,l)or ill wlicat liarv(;st 
 
 
 6 
 
 00 
 
 
 
 Auy. 
 
 '•^ " " tlircsliiiin- wheat 
 
 1 
 
 12 
 
 7 
 
 G 
 
 10 
 
 15 
 
 8 
 
 00 
 00 
 00 
 00 
 
 00 1 
 00 ' 
 
 
 
 fch 
 
 ■>! • h:iv\vy . . . . 
 
 
 
 
 (« 
 
 'J ' Oat;; 
 
 
 
 
 Sc])l,. 
 
 25; " towards cluircli funds. 
 
 j 
 
 i 
 1 
 j 
 
 
 
 »t 
 
 1 
 -5 ! " f,,!- housoliold expenses 
 
 
 1 
 
 " 1 
 1 
 
 -5 ; " " county fair (^vpensns 
 
 
 Oct. 
 
 5 : " J. M. Honry, lial. Iialf year's wa^v's. 
 
 1 
 1 
 
 G7 
 
 00 j 
 
 
 
 i( 
 
 5 " for 50 apple bai-roLs ' 
 
 1 
 i 
 
 i 
 
 5 
 
 GO 
 
 1 
 
 00 : 
 
 i 
 
 00 i 
 
 
 
 " 1 
 
 ^- " " •+ iiwid of young cattle 
 
 
 ii 
 
 Itj " tax 
 
 ii „., 
 
 00 
 00 
 
 
 
 1 
 
 " 1 
 
 1 
 
 29 '• for liouseliold cxpo.i„,-„s 
 
 il 
 
 20 
 
 
 
 .fan. ; 
 
 5 '• " iiowspapcrs 
 
 
 . 
 
 00 
 00 i 
 
 
 
 1 
 April 
 
 2 •' J. M. P[(!n ry bal. of n-agos 
 
 !. ^ i 
 1 
 
 72 
 
 
 
 
 
 : 
 
 
 
 8374 
 
 40 
 
 
 1 
 
 
 ! . 
 
 <( 
 
 - *By balance on liand . 
 
 1 
 
 
 
 I~ 
 
 52G 
 
 GO 
 
 
 — 
 
 1 II TJUl 1 
 
 [)0 
 
i 1 
 
 I' 
 
 I 
 
INDEX. 
 
 ^•«H»™ i»..l";T" 
 
 Account -M- ■).,• 
 
 ( 'utlawini,' iif <)(; 
 
 Ac(!()inmi)(Iatii)ri I'apef ji;J 
 
 AiMrcsH ..f KiivulopL's '47 
 
 Ailiiiiiiistrati.r ......'. ''in 
 
 'l-'"":y .'.'.'.'.'.'.".".■ V.is to lio!) 
 
 'i", ■■■\ 200 to 20(i 
 
 A^'n-.irient to J lire '. '.,'!,, 
 
 Alici I'liifinies ]'\ '-,. 
 
 A pjniciition of Piiyiiieiits !!!.'.'.' 'ui, 
 
 AsHent, Mutual ' •/■'' 'ti ' '.„■ 'i -o 
 
 I inie for ' „/' 
 
 Arliitratioa and Awiir(J 
 
 AHNiL'tuncnt 
 
 Auction .Salen 
 
 Auctioneer 
 
 20 
 84 
 
 71, 1!»7 
 , . . . 17.i 
 
 ... 174 
 
 liailnifnt 
 
 15^l(.'^'a-e 
 
 l!lM|U(!sts 
 
 Hill ■;. 
 
 Hill of I'lxchani'e. 
 Bill of Sale ..... 
 
 Form of 
 
 Iioardcr.s 
 
 Hoarding' Ifon.si'H.. . 
 Breach of Contract . 
 
 :nv, 
 
 12.S. 
 
 lieniedie.s for j^j 
 
 CJaiwcitieH of clHternB . . . 
 
 ''itrriers, Coniinon 
 
 ItcHpoMsiliility 
 
 (.V. ■tion to lieljtors 
 
 ('ertiticitc of dcpoMit ... 
 
 Clian'^inv,' of WIiIh .' 
 
 Cliattcl .Mortgages 
 
 Forni of. . 
 Outlawini; 
 
 AhHi;. 
 
 Dischai 
 Kcncwa 
 
 .f 
 
 272 
 274 
 141 
 l2(i 
 .{14 
 140 
 .■J{2 
 
 m 
 
 ( 'liei|ue 
 
 <'linicti 'IVuMtees '. 
 
 ''odicil to a Will 
 
 <;oll'^( tion of Notes ,]] 
 
 ConKidciation.Sutticicnt 
 
 < 'ontent.s of Vcs.sels, Finding 
 
 (.-'ontracts 
 
 ClasHCH of 
 
 iiieL-ai ;■.; 
 
 Drawing,' of 
 
 f'o-T'artnor-liip 
 
 (Compromise . . ' 
 
 Corporations 
 
 <Jreilitor.s' lidief Act 
 
 e of 
 f 
 
 iinient of ]f2 
 
 . . .' iV:^', ;{;{:! 
 
 SM 
 
 12-) 
 
 2M 
 
 .il.-, 
 
 1.5J 
 
 ... 27 to ;« 
 
 Pri 
 
 !) 
 
 10 to 18 
 
 (10 
 
 ... . 8;{ 
 .... •2•^^ 
 8:{ 
 >;-t.s 
 ]!)4 
 
 2:it;, 
 
 Hty of Claims ■•', 
 
 ..J..1 .... T. f !• 
 
 Fraudulent I'referenc^.o!.' 
 
 Mi 
 1!»8 
 
 27.5 
 277 
 318 
 ;{4(i 
 123 
 104 
 
 271 
 28,3 
 8G 
 
 I 'ays of Grace 
 
 I / >atna},'es 
 
 I I >eed, Statutory .....'.'.'.'.'.''.' 
 
 ■ Quitclaim 
 
 ■ Defcnct!s 
 
 iJifference in 'I'ini.. l5etweeiiV;itie.s; " " 
 liiHsolution of I'artnerHhip 
 J>iHtrainint,' for Jicnt '....'...'..'. 
 
 ,,. ., , I'enaili.s 'f,,r Il'le.' 
 
 l>lvIdendH . " 
 
 "rafts :;; 
 
 "runkfu Persoiw -,V 
 
 Due IJillH .■....'.'.'.'.'^. "[['.[ i,-57 
 
 KndorHementH .... 
 Hndorsfcr.s . . 
 
 . To iiol.i 
 
 I'.ntrieH in Account 
 
 Hviction 
 
 i'l.vecution 
 
 I'^vecutor 
 
 K-xemptiouM from Soizu 
 i'.xtradition 
 
 HKCTION 
 
 . 101 
 
 . . .•)2(; 
 ... ;i.fi 
 
 . . 02 
 .. .idl 
 . . 2;{.{ 
 
 . . 202 
 
 . . 20K 
 
 .. 24!) 
 
 12:{ 
 
 Hooks 
 
 127 to i.n 
 
 l:i2 
 
 i:;;{ 
 
 172 
 
 2(i1 
 
 M) 
 
 ;!07 
 
 'M, 20.!, 200 
 
 :i:>!i 
 
 Kalhf Pedigree .,.,- 
 
 Farm Accountn '.' '.,X'! 
 
 Findini,' I'rojjerty ..".'.'..".*.'.'. ;{i(> 
 
 Value oiP i.nmlier ■jr',- 
 
 ^^''y ;r.7 
 
 209 
 
 Ill 
 
 Fi.vtures .... 
 
 ]''or>,'ed Xote 
 
 Kraud 
 
 Fi.-iudulent C'ontractH 
 Frei'djt 
 
 . 0,S 
 274 
 
 Guardinj. Ajjainst Fraud . . •«,., 
 
 Guaranty and Suretynhij) .".".'.".'.'.'" lis.5 
 
 (juarantee Insui-; 
 
 ISU 
 
 Guarantor, DiHcharKe of.. .'.'.'.'.'. ',", .'.'.'.." {^i 
 
 ...324 
 
 . . 2.S0 
 . . IM 
 
 Heirs 
 
 Hotel Keepers 
 
 llusljand'H Ij'aliility. . . . . . . ...''' 
 
 IdiotH ^ 
 
 lllej,';d Contracts ..!' ;'. 
 
 Fiidiaiis 1''' 
 
 Infants jr 
 
 Innocent Purclnisers .......'. ll 
 
 Interpretation of ContraclH .' i- 
 
 f iitnxieatcl Persons ' l- 
 
 Indor.sement Vot' i' \'l'. 
 
 Injunction 127tol.il 
 
 i.o.ij :::: «^ 
 
 In-sol vent Oebtors .'■,] ' ;; ' .,,1 
 
 InHuriit.ce ..,....■.■; .' .' .' ." ." " ' ' ' ' iJJ | 
 
 1 ! 28.-, 
 
 I'ire .... 
 
 Life 
 
 Marine . . 
 Aecident. 
 
 304 
 
INDKX. 
 
 Insurance A iiont 2S7 
 
 Iiiteri'st. 122 
 
 Joint Stock ('inn)ianioa 23(), 2i<!> 
 
 Jii(l,L,'iinnt .Suniiiwnis ill 
 
 Jurisiliction of Gaiiadian Courts 320 
 
 ]i:iiiillorl ati'l Tenunt 252 
 
 Laiull'nil'.s l{ic;hts luifl Remedies 201. to 2(i() 
 
 Pen.'vlues for Illfjfal Seizure 208 
 
 Notici' to 'J "enant ;{42 to ;U4 
 
 tyOiiii>nl-ory Repairs 321 
 
 Lftw lto8 
 
 LeaB3 254, 255 
 
 House ;{.'il) 
 
 Farm :«7 
 
 Legiitfe :W.\ 
 
 Lieti Note 12t* 
 
 liimitatioiis', Statute of 74 
 
 Liiiuor to Alinorti 327 
 
 Lodb'ers 271 
 
 Losses, Insurance 28'.(, 292, 2<I4 
 
 Lunatics 55, 50 
 
 Marriage Rroker 05 
 
 Contracts 03 
 
 Mnn-ie.1 W. man's rroperty IlightB .. . .180 to 184 
 
 M ■sterimd Servant 210 
 
 Measuring Grain 348, 349 
 
 Methods and Cost of Sending Money 373 
 
 Minor*! 45 to 52 
 
 Miscellaneous Items 'M)'.\ 
 
 Mort-'ages 144 to 151 
 
 Mora! Obligation 39 
 
 Negotiable Paper 09 
 
 Oolleotion of 134 
 
 Notice to Quit by Landlord 341 
 
 Te ant 342 
 
 Indorsers 135 
 
 Servant or Master 213 
 
 Notes. I'rouiissory 10 
 
 Forms of ■ 112 to 121 
 
 Patent Kight ..118 
 
 Aeeoniiijoiiation 119 
 
 Chattel 120 
 
 Lien 121 
 
 Number of Plants to Acre 353 
 
 Nails to Pound 354 
 
 Orders 138 
 
 Ownership by Possessifin 179 
 
 Parents' liiability for Minors 48 
 
 Partnership 223 
 
 SFcrroN 
 
 Partnership, Registration of 229, 310 
 
 Dissolution of 2;*3, 341 
 
 Pawnbrokers 270 
 
 Payments 77 to 82 
 
 Place of Suit 7(i 
 
 Practical Measurements of Land .3."kS 
 
 of Wood 359 
 
 of Lumber 300 
 
 .•if S(|uare 'I'indier. ..307 
 of Roimd Timber . . .308 
 
 of Corn in Cob 351 
 
 of Grain on Floor .352 
 
 of Grain in IJin 3.50 
 
 Practical j !\des 3(i2 
 
 Principal and Agent 19S 
 
 I'romise.i 31, ■'i'2, Xi 
 
 Promissory Notes I'lO 
 
 ■MVjperty 152 u, l.V.) 
 
 Proposition IS 
 
 by Mail 21 
 
 Protest 135 
 
 Quit Claim Deed 330 
 
 Rail ways 277 
 
 Receipts 139 
 
 Reinedips 87 
 
 Replevin 323 
 
 Sales of Personal Property ..... . . .150 to 170 
 
 Real Estate ] 177, 178 
 
 Acconnts 171 
 
 ! Servant 210 to 220 
 
 j Sizes and Capacities of Boxes 304 
 
 i Cisterns 305 
 
 I Statute of Frauds 74 
 
 ! Liuiitations 94 
 
 i St lien Goods 1 07 
 
 I Stopping (joods in Transit 109 
 
 ! Suing Book Acconnt-* 172 
 
 , Surety 108. 185 
 
 j Surveyor's M ea^ure 309 
 
 Telegraph Companies 278 
 
 ! Tenant 253 
 
 : Tender of Payment 85 
 
 I Underbidders 70, 175 
 
 ] 
 
 Weights and Heating Qualities of Wood 372 
 
 Weight of Cattle by Measurement 350 
 
 Weights per Ru«hel 371 
 
 Withdrawal of a Proposition 22 
 
 Wills 305t(.3;!8 
 
 Without Prejudice 322 
 
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