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Maps, plates, charts, etc.. may be filmed at different reduction ratios. Those too large to be entirely included in one exposure are filmed beginning in the upper left hand corner, left to right and top to bottom, os many frames as required. The following diagrams illustrate the method: Les cartes, planches, tableaux, etc., peuvent itre filmis A des taux de reduction diff^rents. Lorsque le document est trop grand pour dtre reproduit en un seul cliche, il est filrn^ d partir de Tangle supirieur gauche, de gauche A droite, et de haut en bas. en prenant le nombre d'images nicessaire. Les diagrammes suivants iilustrent la mdthode. 1 2 3 1 2 3 4 5 6 ■■»,''«■ n ^^■qpHpi* "*"»••«/ CR, Safe Methods of Business. BY J. E. HANSFORD, LL. B., OF OsGOODE Hall, Barrister-at-Law, An Author of " Manual of Evidence in Civil Cases. ^ '«»«•' HAF^llLTOrj PUBLIG LlOnARK Published by J. L. NIGHOIwS ft GO.. 29-33 Rlohmond Street West, TORONTO, ONT. To whom all communications should be addressed. 1892. BENJAMIN FRANKLIN. Sccsi thou a man diligent in his business? He shall stand before kings.— Prov. 22 : r/. I' / Entered, according to the Act of the Parliament of Canada, in the j'ear one thousand eight hundred and ninety-two, by Jbffrby E. Hansford, at the Department of Agriculture, at Ottawa. - ' INTRODUCTION. The Business Ci hide will recommend itself to all who desire, ill ft concise form, full information as to safe and correct methods of doin^ business. All the technical terms have been omitted, and the language is plain and comprehensive, bo that an)/ one may read It and understand it. The short rules of Arithmetic will be found so practical, so concise, and so complete that it will be a marvel to all who examine the Guide. This book has been prepared for the masses, and the theoretical and intricate parts in solving practical problems have been omitted, and only the " sh(yrt cuts " that are right to the point, are used. The " why " has been omitted, and the "how" thoroughly explained. A business man wants to know the "how," and cares but very little for the " why." For lack of the information which this bock contains, busi- ness men lose thousands of dollars annually, and millions are lost in litigation, owing to the careless habits, or the ignorance of the proper methods of doing business, to say nothing of the loss for the same reasons, by the trickery of confidence-men and sharpers in general. The Business (tUIDB will be found ospecially necessary to young men and young women, and will give them many hints and helps in doing business, and will be a safe counsellor and a friend all their lives. The principles can be easily under- stood, and readily p.pp!i«^d and practised. It ought to be in the hands of every teacher and evory scholar of sufficient age to understand business trans^ictions. It deserves, indeed, a place in every household. BUSINESS ENEKGT IT MAKES THE SPABKS FLY. BUSINESS ENERGY. *' Blest work, if ever thou wert a curse of Cod, what must Ills blessings be I "—J. B. Selkirk. "Our greatest glory is not in never falling; Imt in rising every time we fall."— Cmi/ucixts. We love our upright, energetic business men. Pull them this way and then that way and the other, they only bend, but never break. Trip them down, and in a trice they are on their feet. Bury theni in the nuid, and in an hour they will be out and bright. They are not ever yawning away existence, or walking about the v»rorld as if they had come into it with only half their soul; you cannot keep thorn down; you cannot destroy them. But for these the world would soon degenerate. They are the salt of the earth. Who but they start any noble project? They build our cities and rear our manufactories. They whiten the ocean with their sails, and blacken the heavens with the smoke of their steam-vessels and furnace- fires. They draw treasures from the mines. They plow the earth. Blessings ou tliem. THE UOVAL KAMII.V. THE ROYAL FAMILY. &c. THE QUEEN. Victoria, Quern «»f (;n>nt Brltuin and Irchin.;, niid Kinpross of IiitUn, lu.rn at Ki'iisiiiKton Palarc, London, May 24, 1810, tiiiMliiii!{litor <>( ICdward, Duico of Kent, foiirtli Hon of King George 111., and of TrineesH Vieloria of Saxe- Saalfeld-Coljiirg, widow of Prinee Kniieh of Leiningen. Aseeiided the throne at tlio doatli of hor unole, King William IV., June 20j, 18:57 , crowned at Westminster Abbey, June 28, 1838. Married, Feb. 10, 1840, to Prince Albert of Saxe-Cobi .j-Gotha; widow, Dec. 14, 1301. Issue. L Princess Victoria, born Nov. 21, 1840; married Jan. 2.1, 1858, to Prince FriedricU Wilhelni, eldest son of Wilhelni I., German Emperor and King of Prussia II. Albert Edward, Prince of Wales, born Nov. 9, 1841 ; married March 10, 18G3, to Princess Alexandra, eldest daughter of King ChriHtian IX, of Denmark. Ort.w/, born May 2.'), 1846 : married July 5, 1866, to Prince Christian of Schlcswig-IIolstein. VI. Princess LoMisf, born March 18, 1848; married March 21,1871, to John, Marquis of Ix)rne, born Aug. 6, 1845, eldest son of the Duke of Argyll. VII. Prince Arthur, Duke of Connaught, born May 1, 18.50; married March 13, 1879, to Princess Louise of Prussia, born July 25, 1860. VIII. Prince Leopold, born April 7, 1853; dieil March 28, 1884. IX. Princess Beatrice, born April 14, 1857, married July 29, 1885, to Prince Heinrich, third son of Prince Alexander of Battenburg, uncle of Ludwig IV., Grand Duke of Hesse. ^sm IMIACTICAL UULEH Foil SUCCESS. CORNKLirS VANOKKHir.T KAKNINO HIS FIRST ONK HUNDRED DOr.LAUS. practacal rules for success. " Economy is Itself a great revenue."— Cicero. ••Be not simply good, ho goo'^,^;:s.:.;.U.„ ';■•••- THE EARLY HOME OF ABRAHAM LINCOLN, WHO WAS KNOWN A3 "HONEST ABE." , HONESTY. No legacy is so rich as Honesty. — Shakespere. '^ IIo wiio fri'fly praises wiiat lio moans to purchase, and ho who pnunicr- ates the faults of wliat lie uieaus to sell, may sot up a parliiorsliip witli Honesty ! — Lavatcr, What is becoming, is honest, and wliatcver is honest must always bo becoming. — Cicero. NotJiing more completely liafTlos one who is full of trick and dujdicity himself, than straight-forward and siuiplo integrity in another. — Cotton. Truth and honesty show themselves in various ways. They characterize tlie men of just dc'jvliiiji, the faitliful men of business, the men wlio will not deceive you to their own advantajje. Honesty gives full measure, just weiglits, true samples, full service, and a strict fulfilment of every engage- ment. The truth of the good old maxim, "Honesty Is the best policy," is fully demonstrated every day of our life ; ana uprightness and integrity are found as successful in business '^'fPN'^? ip?' 8 OOOD MANNERS. as In cverytliing clso. As Ilii};li Mlllur'a worthy unclu iisod to advisu him, " In ull your deuliuK^i K^vu yuur neighbor tliu cust of titu biiulc— good measure, liua])ud up, uud ruuniiiK over,— and you will not lose by it in tlie und." Trutli is tliu essence of IMinciple, integrity and independence, and every muu needs it. Absolute veracity is more needed to*day tlian at any former period in our Jiistory. Kenieniber ttiat honesty rises above fortune and above kings; by tliat alone, and not by the splendor of riches or of titles in glory acquired, that glory wliich it will be your liapi)iness and pride to transmit unspotted to your posterity. Honesty is greatness itself ; dishonesty never made a man great, and never will. Rather be and continue poor, while others around grow rich by fraud and disloyalty, rather be without place or power, while others beg their way upward ; rather bear tho pain of disappoined hopes, while others win their way by flattery, and forego the gracious pressure of the hand for which others cringe and crawl. Wrap yourself in the cloak of virtue, and seek your bread with an honest hand, and if you grow gray in this cause, with unsoiled honor bless God, and rejoice. " The honest man, though o'er so poor, Is king of men for all that." GOOD MANNERS. MannorH aro the ornament of action.— iSmi/<«. Guard nianiiprs, if you would protnct tho mortilB.— -Davidson. Sow good services; sweet remembrances will grow from them. Mme. De Staet. Good manners is the art of making easy tho persons with whom wc are brought in contact. — Anonymous. Virtue itself offends when coupled with forbidding manners.— JIftdd/e/on. A good name is the best thing in the world , cither to get one a good name, or to supply the want of it.— Anonymous. ^n old saying, "politeness costs nothing, and accomplishes wonders," is a good one. Of course, politeness without sin- cerity is simply a refined form of hypocrisy, and sincerity with- out politeness is but little better. A savage, a barbarian cau IHi i^«^ 6UB1NE88 MANNERS. i be honest, but is not like'.^ to be vuiy polite. So politeness of Mpeecli and uiuniieis is Hie distiuguislting trait between tlie civilized nnd tlit uncivilized. A coursenesu and louKliness of speech, a studied efToit tosay tilings tiiat grate upon or wound tlie feelings of a person possessing ordinary reflnenient, is utterly, inexcusably and wiioliy indefensible. . Tliere are many persons, liowever, who seem to have tho Idea that because they nio honest, sincere and sympathetic, after a fasliion, tliey are excusable for being Impolite, and consequently justified in cultivating boorisli manners, and Indulging In rougli speech ; but this Is a mlstalte. It pays to regard the feelings of otliers, especially when It costs us noth- ing. It docs not follow because a man is polite that he Is there- fore Insincere. Politeness aiul sincerity can go together, and tlie man or woman who possesses both will get along much better than the individual wlio has either without the other. BUSINESS MANNERS. 1. Be cheerful, and sliow proper civility to all with whom you transact business. 2. There are many who have failed in business because they never learned to respect the feelings or opinions of others. 3. Kindness of manners Is the best capital to Invest In a business, and will bear a higher rate of Interest , .lan any other Investment. 4. Be accomplislied, polite, refined, civh, .able, well-be- haved and well-mannered, and you will never lose by It. 5. Manners make tho business man, and give him the art of entertaining and pleasing all with whom he has business relations. 6. If you wish to change a man's views in reference to some business transaction or otiier negotiations, respect his opinions, and he wUl bo respectful and listen to your arguments. 7. Theio are a thousand easy engaging little ways, which we may put on In d« ing wltli ethers, without running any risk of over«d( tng it. 2 ' ^m io ftoW to bo BUSINKSS. mi . I.' it W'i ■ fiUSIflHSS. BnsiKESS, in eveiy uge of the world, has been the chief pioneer in the march of nian'j civilization. Blessings every- wliere follow its advancing footsteps. It travels over no blood- stained lields to secnre its noble ends, but everywhere biings man into friendly and harmonious intercourse. It removes local prejudices, breaks down personal antipathies, and binds the whole family of man together by strong ties of association and of mutual and independent interests. It brings men together, and towns and cities are built ; it makes man venture upon the seas in ships, and traverse continents on iron path- ways, and wherever we go, whether abroad or at home, it is business that controls the great interests of the world, 'and makes the affairs of men mighty. fi HOW TO DO BUSINESS. One cannot do successfully what he does not understand. He may have competent employes of trustee attorneys to do his business, but they may do his work imper- fectly, or seek their own ease or profit at nis expense, ancf he not being able to detect their malpractices must suffer the loss, or perhaps fail. Or he may attempt to manage everything himself, commit fatal errors, as lie will be almost sure to do, and thereby sustain a still greater loss. "First understand every detail of your business, and then go ahead." A wealthy farmer said, when asked how he made his money, "Sir, I understand my tnmness and attend to it." In that reply is the sum and substance of all tine success. EDUCATION. EDUCATION. 11 Stay at scbool another year or two, and don't be ashamed of what ought to be your glory, that you want to learn more. Step from the district school to the high school, from the liigli school to the college, if you can. Get a business education by all means,— you will never learn too much. If you desire to become a mechanic instead of an engineer or a farmer, an education will not unfit you to become either. It will always be capital bearing a large incouiC of interest. "When home and lands are gone and spent, Then learning is most excellent." GET INTO THE RIGHT PLACE. How many poor physicians who would liave made masterly mechanics ; how many wretched merchants, who would have made noble, athletic farmers ; how many pettifogging parch- ment«minded lawyers, who might have done the community some service as cobblers. No wonder the old philosopher said, "God has made in this world two Icinds of holes : round holes and three-cornered holes, and also two kinds of people: round people and three-cornered people, but almost all the round people are in the three-cornered lioles and the three-cornered people in the round holes." Hence the uneasiness and unhap- piness of society and the failure of so many enterprises. Get into the right place, stay there and master your situation, and success is yours. Tliere never was a business in which all failed. There is always room at the top. WHAT TO DO. Young men, you are the architects of your own fortunes. Bely upon your own strength of body and soul. Take for your star, self-reliance. Don't take too much advice— keep at your helm and steer your own ship, and remember that the great art of commanding is to take a fair share of the work. Think well of yourself. Strike out. Assume your own position. Put potatoes in a cart over a rough road, and tlie small ones go to the l>ottom. Kise above the envious and jealous. Fire above the mark you intend to hit. Energy, invincible deter- rTT" 12 BUSINESS MAXIMS. H H f mination, with a right niotive, are tlie levers tliat move the world, fie iu earnest. Be self-reliant, fie generous, fie civil. Read tlie papers. Advertise your business. Matte money, and do good with it. Love your God and fellowmen. Love truth aud virtue. Love your country and obey its laws. IT NIVBII PAYS TO MISRBPRESHNT THB THING YOU ARB SlLLINa. BUSINESS MAXIMS. 1. Tour first ambition should be the acquisition of k.iowl- edge, perti^ining to your business. 2. Auove all things acquire a good, correct epistolary style, for you are judged by the business world according to the character, expression, and style of your letters. 3. During business hours attend to notliing but business, but be prompt in responding to all communications, and never suffer a letter to remain without an answer. 4. Never fail to meet a business engagement, however irk- some it may be at that moment. 5. Undertake no business without mature reflection, and con- fine your capital closely to the business you have established. 6. Lead a regular life, avoid display, and choose your associ- ates discreetly, and prefer the society of men of your own type. 7. Avoid litigation as much as possible, study for yourself the tlieoi ^of commercial law, and be your own lawyer. 8. Never run down a neiglibor's property or goods and praise up your own. It is a mark of low breeding, and will gain yea nothing. FT R BtSINESS MAXIMS. 13 9. Never misrepresent, falsify, or deceive, have one rule of moral life, never swerve from it, v hatever may be tlie acts or opinions of other men. 10. Watch the course of politics in national affairs, read the papers, but decline acceptance of political positions if you desire to succeed in a certain line of business. Never be an ortice-seeker. 11. Be affable, polite and obliging to everybody. Avoid dis- cussions, anger, and i)ettishness, interfere with no disputes the creation of others. 12. Never form the habit of talking about your neighbors, or repeating things tliat you iioar others say. Vou will avoid much unpleasantness, and sometimes serious difficulties. 13. Endeavor to be perfect in the calling in whier. M HOW TO WRITE. 17 4. Keep the wrist from toucliing the paper or desk, and keep the thumb from bending while writing. Avoid tlie finger movement. It is not practical. 5. Let every downward stroke of the pen be drawn towards the center of the body, and the writing will have the correct slant. 6. Never practice carelessly. Always practice with a freo and quick stroke. Let the movement be bold, free, oiThand, resting the pen so lightly that the arm, hand and fingers can move freely together. 7. In making the shades, press on the pen with a gentle, springing movement. It will avoi»> heavy and irregular strokes. 8. Heavy shading, or shading every downward stroke, never adds be \uty nor grace to the writing. 9. The thoughtful student in penmanship, as in other studies, will win. Think and write. Practice with perseverance, and your success will be certain. 10. To make the greatest improvement in the shortest time, practice upon the letters separately until you can make them all correctly. 11. Flourishes, too heavy shading, too large or too small letters, should be carefully avoided. 12. Practice vriting by copying business letters, notes, drafts, receipts, etc., and you will improve your knowledge of business as well as your penmanship. , < CORRECT POSITION OF THI PIN. mmmm ■■■■■■i^ la BUSINESS WKITINO. ft « 1/ ,i t I'LACTICAL UU8INE8H CAPITALS. 19 PI^ACTICALi BUSIflESS CAPITAUS AfiO COMBINED £TO(lATUI^ES. ■f • ~< *. . i 20 SCRIPT ALPHABET. Business Alphabet, c/-^ ^ S €^ e r/ e /^ ^ / S^j^x^fcJJ ■ / /. <^^'^^ -^^ t^ -0f^cS c^ 4 d / M' ^ 'l^ ^ ^: Benin* AT.PHABEt. Capital lietteps. 21 1 7/ 'm^m^m^ jmm jn. ■ my ^ffWB 22 FLOURISHED Atl^nABBt. If liiiil 1 H ^m ITALIAN CA-i'lTAl.t). MM * mf^w ORNAMENTAL WHITINO. FORM OP A DKAFT. 26 ^ l'J,UI'|,H.Aj.'J' 919a ^p 26 RECEIPT AND DUE BILL. wmmmmmm MODEL OF RECEIPTED BILL. 2t mmmm 28 FORM OF ORDER FOR GOODS. iSWES" FORM OV A UfiCElPT. 29 ill ^(^ Ornaments. m "Ejtzreiaza in Opnamental Penmanship. wv^ ^r -^^2/1^ ^ IIEMITTANCE. SI r%//r^ FLOURISHING. i- OliKAMENTAL r&NMAMSlltK 33 35 .t D OliKAMlllKTAL I'UN DKAWINO. 01U(AMJt;^TAL I'KH VliAVriSO* 37 88 ALPHABET FOIl MARKING BOXES AND PACKAGES. ALPHABET I'OR MARKING BOXES AND PACKAGES. iM^' ^ T ALPHABET GERMAN SCRIPT. 89 t ..:' FOR GERMAN WRITING. a^j^jr^y. T7 ' yf^ y^/i^/H^^ 40 ALPHABET FOR PEN PRINTING. Tor IPenTri ruling. ■ ^ ^ B d 9 E r (S © 1? f i^ 5 T a; abcdefgKij klmnopqrst JY. B. — Pen-printing as an exercise adds greatly to the improvement in penmanship. SHORTHAND ALPHABET. 41 SHORTHAND ALPHABET. BY D. P. LINDSLEY. THE MOST SIMPLE AND RAPID SYSTEM IN USE. I I 1 i \\ 4-- ^ '5 )) 6 ( ( 7 ^^ 8 ^^ 9^ >« 10 r J 5 ErrERS. •>^ S:^V^v ^ ^^41 II 13 / 140. 16 «* V 17^ 18 19 \s I I // ^ §0 V -» -v /V ^ ^ ^v^-7 <.^<- «^ C^-^i^-C «;» •*#'-^ -tt"'— ^ ^ KEY TO THE ABOVE. Key Words. 1. Be, Pe. Bav, pav, babe, pap, bib, pip. 2. De, Tc. Add, at; did, dead. 3. Ga, Ka. Gay, ache, gag. gig, cake, kick. 4. Ja, Cha. Age, each, jig, chik. 5. Ve, Ef, Eve, view, fee, five. fife. 6. Zhe, Ish. Azure, rouge, she, show, shoe. 7. Ze, Es. Oose, owos, see, say. 8. The, Ith. The, they, oath, thaw, thy. 9. En, Ing. Nay, an, thing. 10. Em, El. Me, aiiu, lay, lee, eel. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. Letters. Ray, Ar. Wa, Wha. Ha, Ya. A, Ai. At, Ah. E, Et, It. 00, oot. O ut, O ut All, ot, or 1. U. Oi, Ow. Key Words. Ray, air, are, oar, dare. VVay, woe, why, whey. Hay, ho, yea, you. Ape, aid, air, fade, fair. At, are, back, far. Eat. egg, it, ill. Food, fool, foot, full, boon . Bow, bone, coat, cut, but. Caught, co;, or, on. Buy, ice, die, dew. Coin, noise, how. ^ ''MH^yViirmi l 'flVt'V'!'! ■? = Sr: 42 RULES FOR SPELLIKQ.— CAPITAL LETTERS. FIVE RULES FOR SPELLING. [There ia a great variety of rules for spelling, but most of tlicm have so many cxcoptious as to be a hindrance rather than a iielp. The following rules have few or no exceptions, and may therefore aid the learner,] Rule I. Verbs of one syllable, endiiij,' with a single eon- sonant preceded by a single vowul, and verbs ot two or more KN'Uabl'es ending in the same manner, and having tlie accent on tlie last syllable, double the linal consonant whenever an- other syllable is added ; asfirt'f, getting; o mil', o mit'ted. Rule II. The plural of nouns ending in y, when y is pre- ceded by a consonant, is foiiaed by changing// into % and add- ing e»; as, lil'y, lil'ies Wlien y final is preceded by a vowel the plural is foniled by adding a; as, val'ley, ml' leys. Rule III. Nouns ending in o preceded by another vowel form their plurals regularly by adding s to the singular; as, cam'e o, cam'e os. Rule IV. Words formed by prefixing one or more syllables to words ending in a double consonant retain both consonants; as, befall', re biiff'. The exceptions are, with al', an nul', dis til', in stil' ,ful fil' , un til . Rule V. The word/?«^^, used as an affix, always drops one I; and its compounds, thus formed, make their plurals regularly by adding s to the singular; as, hand'ful, hand'fuls; spoon'ful^ spoon' fuls. THE USE OF CAPITALS. 1. Every entire sentence should begin with a capital. 2. Proper names, and adjectives derived from these, should begin with a capital. 3. AH appellations of the Deity should begin with a capital. 4. Official and Honorary Titles begin with a capital. 5. Every line of poetry should begin with a capital. 6. Titles of books and the heads of their chapters and divi- sions are printed in capitals. 7. The pronoun, 1, and the exclamation, O, are always capi- tals. 8. The days of the week, and the nfonths of the year, begin with capitals. 9. Every quotation should begin with a capital letter. 10. Names of religious denominations begin with capitals. 11. In preparing accounts, each item should begin with a capital. 12. Any word of special importance may begin with a capital. PUNCTUATION. 43 PUNCTUATION. Punctuation is a valuable art, easily acquired, yet too fre- quently neglected by a vast ui'.vjority of letter- writers. Business men, as a class, seem to despise points as something beneath their notice. Others omit to punctuate through ignorance or carelessness. This is a great mistake, and many mistakes are made on account of this almost universal neglect to give more attention to punctuation. IMPORTANCE. runctualion is very closely connected with tlie construction of sentences ; so closely that a clear expression of thought in writing is almost an impossibility without it. Many illustrations might be given to show the importance of punctuation. A young man writing to a friend, says: "I was married last Sunday night for the first time in five years ; the church was full." He intended to say : I was married last Sunday night ; for the first time in five years the church was full. We give another, where both the spelling and the punctuation arc defective. A clergyman one Sunday morning received a note from a i^arishioner, which, in the haste, he read as written, thus : " Capt. John Smith having gone to s^e his wife, desires the prayers of the church for his safe return." The note should have been written : Capt. John Smith having gone to sea, his wife desires the prayers of the church for his safe return. These examples strikingly illustrate the importance of punc* tnation. And while they are of a simple and ridiculous char- acter in a social sense, in a business letter they might be of very grave importance. General rule : Punctuate where the sense requires it. HOW TO WRITE A POSTAL CARD. 1. A card should be dated either on the upper right-hand corner, or on the lower left hand corner. 2. The writer's full name should be signed to it. 3. If an answer is required, the writer's full post-office address should be given, unless it is well known by the person to whom the card is directed. 44 PENMANSHIP IN liETTERS. 4. Important mutters should not be entrusted to a postal card, as it is open to inspection, and as tlie law doe." not pro- vide for its return to tiie writer in case of failure to reach its destination. Nor is it allowable to use postal cards for notes of invitation, etc., in which society prescribes certain polite forms to be observed. 5. Never write a demand or request for money on a postal card. It is disrespectful to the person receiving it. • v How to Improve Your Penmanship in Letter Writing. 1. Never be satisfied with mere legibility ; for neatness, elegance and correctness are equally important. 2. Remember, carelessness and too much haste not only fail to improve your penmanship, but actually ruin what progress already attained. 3. Many persons write letters so hurriedly as to slur over the words, half forming and deforming many of the letters, or making sort of a wavy line to represent a word; this is not only an injury to the writer, but vexatious, unsatisfactory and disrespectful to the reader. 4. Write plainly and neatly as possible, rapidly if yon can, slowly if you must. A neat and well worded letter of one page once a month, is better than a slovenly scrawl of four pages once a week. 5. When persons contemplate having a photograph taken, they often bestow much care upon their personal appearance, in order to heighten the effect of the artist in the presentation of their physical likeness. These same persons, however, will often sit down and write hurriedly an important letter, that from undue haste abounds in blots, illegible writing, erasures, bad spelling, and the wrong use of capital letters ; without once tliinking they are transmitting to their correspondent a kind of mental photograph of themselves, drawn by their own hand, and one. too, which better indicates their fitness for business or for society than the others. BUSINESS LETTERS. How to Write a Business Letter. 1. In business letters use as few words as possible. 2. Business letters sho\ild be promptly answered. 3. Never use flourishes in a business letter or a business paper. 4. Never discuss ol re'?r to social matters in a business letter. If necessary write two letters. 5. Always use black ink. 6. Give town, county, State and date, for it is frequently.of great importance. 7. Read your letter carefully when written, and see that you have made no omissions and no mistakes. Also examine carefully your envelope when addressed. 8. Copy important business letters and preserve them. 9. In writing to others for information, a stamp should always be enclosed. 10. When it becomes necessary to request payment, it should be done in the most gentlemanly terms. There is more loss than gain in rash and insulting language. 11. In writing to a stranger, he is addressed as "Sir," or *• Dear Sir." " My Dear Sir " implies very friendly relation. A married lady ;s addressed as *' Madam," or " Dear Madam," an unmarried lady as " Miss," or " Dear Miss," usually with her last name affixed. "Kev. Sir," for clergymen : " Esteemed Sir," for formal friends: Judges and legislative officers should be addressed by the title of •' Honorable " In writing to a firm, company or a number of persons, the address is "Gentle- men," or •• Sirs," or " Dear Sirs " mfmm 46 BUSINESS LETTERS. 12. In sending money, the amount should always bo men. tioned. When sent by draft, check, etc., it may bo written in figures. 13. Postscripts are indicative of thoughtlessness, and should be avoided, except when absolutely necessary. 14. Numbers except dates and sums of money should bo spelled in full, unless exceeding three words in length. 15. Never use the character *' &," except in the title of firms, as Jones & Smith. IG. A letter of introduction or recommendation should never be sealed, as the bearer, to whom it is given, should know the contents. 17. In reply, acknowledge first the receipt of the letter, mentioning its date. 18. Avoid erasures or blots, even if compelled to rewrite thq whole letter. 19. Avoid writing a letter with a lead pencil, and never write others than a business letter on a half sheet of paper. 20. Properly punctuate the letter, and be especially exact h} placing the proper punctuation marks on the address of th« envelope. '" 21. The repetition of the same words, should be carefully guarded against. 22. Use contractions and abbreviations very sparingly. 23. Letters of application should be very carefully written in the applicant's own hand writing, modest but self -respectful. 21. Never address a party in a letter or on an envelope by using both Mr. and Esq., only one is admissible. 25. Never write a letter on foolscap paper. 26. Gentlemen should always use white paper, ladies may use delicately tinted and perfumed paper. 27. Both paper and envelopes should be of fine quality. P^nvelopes should match the paper. 28. Letters as well as other compositions should be divided into paragraphs, and a blank margin should always be left on the left-hand side of the page, and not on the right. 29. Always leave a margin of a half inch or more at the left of the page. The margin should correspond to the size of the paper. * BUSINESS LETTERS. 47 80. Letters or papers prepared for the press should be written only on one side. 31. The closing words of respect, friendship, etc., should be, Yours truly, Yours respectfully, V'ours very sincerely, Respect- fully yours, Yours ever, Your affectionate brother, Your loving daughter, Your obedient servant, etc., etc. A great variety is used. 32. Do not use big words or high sounding terms. Be simple in style, for simplicity is the one thing that cannot be ridi- culous. 33. When testimonials are required, and you desire to pre- serve the original, a copy should be enclosed, and marked '* copy " at the top of the page. 34. It is almost useless for a poor writer to apply for a situa- tion in a business house, for merchants do not wish either the discredit or the inconvenience of bad wHing. 35. Fold the letter neatly, and fit to the size of the envohtpe, for ft carelessly written and clumsily folded letter denotes either ignorance or a want of proper respect to the person addressed. 36. Business letters often partake of the nature of contracts, and mistakes, omissions, or ambiguous language often results in serious loss. 37. A Letter of Congratulation — Is a letter written to a friend who has met with some special good fortune or great joy. It should be written in a style suited to the occasion, lively, cheerful and free from all envy or prejudice. 38. A Letter of Condolence — Is a letter written to some friend who has suffered some grievous loss or bereavement. It should be consoling, comforting and full of sympathy. Avoid calling up the harrowing details of the sad event, and do not attempt to argue the sufferer out of his (or her) sorrow. 48 HOW TO BEGIN A LETTEU, HOW TO BEGIN A LETTER. The ITeadino ponsists of place aiid date. In a city the number and stioet, city and state should be given. If the city is very large, such as Chicago, New York, riilladelphia, etc., the state need not bo given. Anyone writing from a largo school, a college, a hotel, or any well known institution, generally writes the name of the institution with the place and date following. (See Form 5.) Arrangement.— The first line on ruled paper is generally about an inch and a half below the top of the page. A letter should never begin much higher than that ; but if the letter should be very short, it may begin still lower, so that the spaces above and below the letter would be about equal. Punctuation.— Always punctuate the parts of the heading as shown in the models. The Address consists of the name, title and residence (Post Office) of the persons written to. Salutation is that term of politeness and respect with which we begin a letter; such as Sir, Dear Sir, Dear Friend, etc. In writing to a firm Sirs or Gentlemen should be used. Never use the abbreviations of "Gents" for Gentlemen or "Dr.*' for Dear or "Sr." for Sir. Always state the most prominent part of your letter first. .,/ - MODELS |fOU BEOINNING tETTKUfl. 49 Models fop Beginning Iietteirs. FORM 1. 8f^ i-^ FORM 2. (^la/,elvc/d, 0,. <^yc ^o., cM c^-t. S^3. o^«/^4 (^//a eif^a-, \t. •ii^utt, etc. edi- ^^t^.' cj^/eade de-Ht/ ^-u 'ig/tii'^ Form 3. 1 ■ hd. atiace '<^'^ti- '// tt/t. D'ea^l ( V//aa.a^^n^ ^^^S^^^^f It rt 50 MonEIiSFOU riKfllNNlNG I.KTTKUfi. FORM 4. 'fi^'a. O. ^i ^'ri^rt. ^iUftJa le /vv^ 'ircetUf, see. FORM 5. (Social form.) /o'-cict^^, ere. OTHER FORMS OF INTRODUCTION. Rev. J. A. Meyers, Upper Saftdusly, Ohio. My Dear Sir : To the Editor of the Tribune, ^, " - New York. Sir:— ' - • To the Secretary of the Board of Education^ Madison, Wis. Dear Sir: F. Bickle, Esq., Fairmount. Minn. Respected Friend : Note. — The address is sometimes written at the close of a letter. Bow TO CLOBG A LETTtR. HOW TO CLOSE A LETTER. 1. Never write a letter without signing it, and write your name in full if the letter contains important matter. 2. Write your name plainly. Bad signatures often cause great inconvenience, and many times result in very serious mistake; . 3. If a lady is writing to a stranger, she should sign her name with her proper title, Miss or Mrs. 4. The complimentary close is written on the next line IhjIow the closing sentence, and the signature is written on the next line below the complimentary close. MODELS FOR CLOSING. COMMON FORMS. Vours truly, M. M. Matter. Yours very truly. Miss Kate Rourkc. I remain. Yours respectfully, y. C. Zehnder. Sincerely yours, Mrs, A, S. Barnard, FORMS WITH ADDRBSS. Please address, " B. F. Simon, West Salem, Ohio. I am. Yours truly, B. M. Worthington, To C, M. Smith. BerltH, Out. We remain, dear Sir, Yotir obedient servant, C. IV. Field, Flea»e direct to N. IK. U. College, Aaptrvitle, lilt. /^ i 62 BUSINESS LETTEtld. HOW TO ADDRESS AN ENVELOPE. - * " - ' ■ ■ ■•, ■'"-*- c^eddu. Qf7cJd ^ ak'c/^^A, Cyfe. /^ ay^€^^4<^e -e^/lee/, ■ %//fa-'Z4^€^, ' * ^pa.-ni^agt'. 1. Ii» writing the superscription, commence the name ii little to the left of the center of the envelope. The town on the line beneath, and should extend a little to the right of the name. The ^tate next below, should stand by itself, still further to the rig'it. The ccmntij may be on the same line with the State, towards the left side of the envelope. 2. The county may be omitted wher*^ the town is a large metropolis. 3. Great care should be exercised in addressing letters. Give the full name and title of the person addressed. From the neglect of this precaution, thousands of letters are sent every month to the dead-letter ottice. FORMS OF SUPERSCRIPTIONS. Henry Lee, IFjpod&ttry, N. Y. Gloucester Co. J, R. Price, Esq., Philadelphia, 104 Cheshiut St. Pa. Peter Thompson, Esq., Fret, of the Board of Education, A^aperville, Ills. mmm^ LETTER OP RECOMMENDATION. '63 \ rge 'i^^/^//^2 .^^ ""J'a j^ i ' i ■«.i jjr n iii , i ;' »<« i i^ ii n r .i T iii mi/ 'ii JlflUlU ■B^ 54 COMMERCIAL CORnEBPONDENCE. . I f COnnERCI/IL CORRESFONbENCE. HOW TO WRITE A LETTER OF INTRODUCTION. r-y^y- f f -ry. t» /J-/ »'»/' t^^t. f»-»«'. «r'y^ i^*J- c-*^t^-afTr^'**1-<'-^*'t^/.l-. (/:i^ r/- e-l-//r>*-P^t ■//t-et^ •//«!.**• ^,e>*^^r■/c>t■ ■/i* •A#^*«- 1-tt ^* eW /r-f-t'fi^i n-*'!^ trrr^cr^ rf- /j-r"^* d<^-*^t-ei'C' Xiet^iKj^t^ 't-a-Z/.to/i' c eA^* rc-'tt^ li'i^^i-c-c^e'-c/- re-tn^^-J-, t.^At- <^fftrlo. A Tenant's Complaint. Mr. G. J. STECHER, Marseilles, Ky., March 12, 1891. Upper Sandusky, Ohiv). . Dear Sir:— Homo time ago I called your attention to the condition of the house, for which we are paying a liberal rent. The drainage is in a bad con- dition, one of tho chimnevs is very defective, a largo portion of the plaster- ing from the ceiling in the north room has fallen down, and we are sulTer- ing continual annoyance owing to the bad condition of the house and premises. I trust it will not be necessary to notify you again that these things demand immediate attention. They must be remedied, or we shaU be comi)elled to look elsewhere for another house. Yours very truly, _ , ANNA HOLVERSON. A Parent's Excuse to a Teacher. MR. S. T. SMITH, Will you please excuse my daughter Grace for non-attendance at school yesterday? She was detained on account of sickness. Very respectfully, • MRS. F. J. DAVIS. A Resignatipn. TO THE DIRECTORS OF THE .TOLIET LOAN ASSOCIATION. Gentlemen; — I herewith tender my resignation as secretary of your association, for reasons not altogether unknown to you. Same to take effect on the loth day of April next. Respectfully vours, March 10, 1891. " .T. L. STROHM. Apologizing for Failure to Pay Money Promptly. Mr. J. K. WEST, Memphis, Jan. 1 1th, 1891. Aurora, 111. Dear Sir: — I must really bog of you to defer tho settlement of your account till after the middle of next month, when I slnll be in a condition to meet your demand. Regretting that circumstances prevent my being more prompt in attending to your wishes, > I remain, Sir, Yours very truly, ' A.M. WINTERS. Requesting Payment. Messrs. DOUGLAS & HEARTH. Naperville, Ills., Oct. 31, 1891. St. Louis, Mo. Dear Sirs: — We are obliged again to ask you for the balance of vour account, now four months past due. We are much inconvenienced by your delay, and have waited longer than we think ought to be expected. The account must be speedily settled, and, if wo do not hear from yon by the l.")th inst., will draw on vou, at five days' sight. If the draft is not protected at maturity, we shall bo compelled to adopt some other mode ol Bs'-tlemcnt. Yours trulv, ANDREW JAY. ^^^m^^^ ■IP mm 66 COMMERCIAL CORRESPONDENCE. Application (or a Situation as Book-keeper. Messrs. K. K. LANGTON & CO., San Jose, Cal.. Feb. 20, 1891. Ciucinnati, Ohio. Gentlemen:— Having learned from Prof. George Sindlinger that you desire the services of a book-keeper, I respectfully offer myself ns an appli- cant for the situation. I have been engaged for' two years in the whole- sale house of Geo. Reuss & Co., as clerk and assistant book-keeper, and haveagood knowledge of accounts. My business acquaintance is extensive in the western part ot Kentucky, nnd I could therefore influence consider- able trade. I enclose copy of testimonial from my late employers, and would also respectfully refer you, as to my character and ability, to Messrs. S. A. Welt V, Banker, Creston, la., W. Scott & Co., Merchants, Naperville, III. Any communication which you may be pleased to make, addressed as above, will receive prompt attention. Very respectfully yours, F. T. GEIST. Recommendation enclosed In the above copy. San Jose, June 10, 1891. The bearer, F. T. Geist, has been in our employ as assistant book-keeper for over two years, and we have always found him to bo honest, steady, and correct in his habits and deportment, and well qualified for any posi- tion of trust in a counting-house. We cheerfully reccommend him as a competent book-keeper and one who will earnestly apply l)imBclf to pro- mote the interests of his employers. Respectfully, •^ L. F. WENTZEL & CO. A Student at School. • ■ North-Westcrn College, Oct. 2, 1891. My dear Parents:— It will doubtless give you much pleasure to learn that owing to the kind attention of my teachers I have made so satisfactory a progress, that I have not onlv been promoted one class higher in the school, but have carried off the first prize in penmanship. I sincerely hope that I may keep up to all the expectations you have formed of nie, and which you have spared no nains or expense to realize. With feelings of regret at leaving mv kind teachers and school-mates, and delight at the prospect of ray return home, 1 remain, my dearest parents, with kindest love to all at home, Your attectlonate child, ELMER WICKS. Application for a Catalogue. Dover, Del., Aug. 3, 1891. President THOMAS BOWMAN, Naperville, 111. Sir :— Please send me a copy of your last catalogne and circular. I design attending school next winter, and wish to obtain information concerning your terms, course of study, etc. By complying with the above request you will oblige, Yours, Very respectfully, ' " ' . M. H. SIGNOR, COMMEUCIAL COKRESPONDENCE. 57 lat a he ve )»t 1 Advertisement. Wanted — A young man of ability to fill the position of entry-clerk in a ^y goods house. One who has had some experiuuce iu dry goods business preferreil. Address with reforeuce, X. L. M., Box 1024, P. O. Replies. . Mr. X. L..M. St. Louis, Aug. 9, 1891. Sir: Consider me an applicant for the position advertist'd in to-day's Tribune. Am twenty-two years of age, have not handled dry goods, but am thoroughly conversant with the technical terms, abbrevia- tions, and calculations pertaining to the business, having completed a commercial course at North-Western Business ("ollege, Naperville, Ills., the professors of which I am at liberty to use as parties ot reference. Kespectfully, E. B. BALDWIN. Another Answer to an Advertisement. r- A. M. BAKER & CO., Schuylkill, Pa., Oct. 7, 1891. Lemont, N. Y. Gentlemen:— In answer to your advertisement in the "Times" of to- day, for an assistant in your counting-house, I respectfully offer my services to your firm. I am without experience in business, but have a desire to enter mercantile life, am willing to work, and have just graduated from our city High School. If you will give me a trial, I will devote mvself to your interests and endeavor to acquit myself to your entire satisfaction. For reference as to my character or ability, I would otfcr the natnes of Mr. GE0R(;E H. BANER, Fargo, Dak. Mr. GEORGE F. DIEGEL, Cleveland, O. Should a personal interview be desired, please address as above. Very respectfully, J.W.WILLIAMS. Letter of Recommendation. Warren, Oct. 7, 1891. To whom it may concern: — The bearer of this, Mr. J. M. Horton, has been in our employ for tliree years past as salesman and book-keeper, and we have ever found him diligent and faithful in the discharge of his duties, and one who endeavored to make his employers' interest his own. He is correct and reliable in his accounts, and is "well qualified to act as book- keeper or correspondent. We cheerfully recommend him to any vho may require the services of a trustworthy and competent person as accountant. Very respectfully, MARSHALL, FIELD & CO. From a young man commencing business, to a Whoiesaie House, with Order. Racine, Wis., Aug. 15, 1891. Messrs. WILLI ARD, HATCH & CO., 105 State Street, Chicago. Dear Sirs;— Having recently commenced business for myself, with fair E respects of success, I shall be pleased to open an account with your ouse, and trust it will be to our mutual advantage. Should you think favorably of the matter, you will please fill the accompanying order with the least possible delay and on your best ternis. For testimonials, I refer you to J. R. Cramer & Co., of your city, by whom I have boen, until lately, employed ; but as this is niy first trans- action with your house, upon forwarding me an invoice of goods and deducting your usual discount for cash, 1 will remit a sight draft on the First Nation:tl Bank of your city, for the amount, by return mail. Expect- ing prompt attention, I am, Yours respectfully, J. A. BEUSS. 68 COMMKUCIAL COUUE8PONDENCK. From a Boy applying for a Clerkship. Chicago, IJls., Nov, 13, 1891. Messrs. A. S. KRIEBEL, 187 Madison iStreet. 118 MutlLsuu Street, Cliicago. Dear Sir :— I notice in tlii» niorning'8 " Clarion " your advcrtisvnient of a buy wanted in a grain comuiission liouse; fur wtiicti position I take the first opportunity to apply. I am fourteen years old, have been at school the most of the time, winters, for the past seven years, and understand book- keeping and conducting correspondence pretty well, having a.s8isted my fatlier mucli of the time while he was iu the coal trade, which was about three years. 1 am perfectly willing and ready to take my coat ofTand go right to work at handling grain or anything else in yoar line. I refer you to Mr. George Beldon, Coal Dealer, at 65 State Street, Chicagc , who has always known me. I will board at home, and will try to earn for you Five Dollars a week. Very respectfully, yours, GEORGE ARNOLD. Sending a Subscription to a Newspaper. Warren, Warren Co., Pa., May 4, 1801. To the Publishers of •' COLLEGE CHRONICLE," Naperville, Ills. Gentlemen: — You will find enclosed numey order for One Dollar (Sl.CiO), for which you will please send to my address a copy of "The College Chronicle" lor one year, beginning with the first number of the present volume. Yours respectfully, F.D.VINCENT. Advising Receipt of Invoice, Louisville, Ky., May 21, 1891. Mr. JAMES L. KING, Boston. Dear Sir: — Your favor of March 29th, with Invoice, was received in due time. The goods are all that we desired ; and for your jmmiptnesff and care in filling our order, accept our thanks. Enclosed find in payment Walker & Bros., Draft on First National Bank of Boston, at sight, for $1950.25. Please acknowledge receipt per return mail, and oblige Yours respectfully, J. L. JONES & CO. Sending Draft. Naperville, Ills., March 11, 1891. Messrs. S. A. MAXWELL & CO., i;54-13G Wabash Ave., Chicago, Ills. Gentlemen :— Inclosed jdeasc find draft on Willard Scott & Co., Bankers, No. 12945, for 8«9.77, in payment of Bill for Stationery, dated March 5, 1891. Please acknowledge receipt, and oblige. Yours respectfully, J. LERCH. / Sending Receipt. „ Naperville, Ills., Dec. 1, 1891. Mr. ISRAEL GROSS, Marion, Marion Co., Kans. Dear Sir: — Your favor of Nov. 29, 1891, just received. Inclosed please And receipt. With thanks for your prompt remittance, I am very respectfully yours. . J. LERCH. ■P"P"isr COMMEUCIAL CORRESPONDENCE. 59 Enclosing Note for Discount. Annapolis, Jan. 14, 189L CHAS W WARD, Esq., Cashier. Dear Sir — We offer for discount, enclosed, L. Brown's note, Dec. 20th, at ninety days, for $4,250.75. 'By discounting the sume you will greatly fthUce Yours respectfully, ^^"^^' C. E. SELBY A CO. Ordering Books. Naperville, Ills., Oct. 9, 1891. Messrs. DOMBY & SON, 45 State Street, Chicago. . _ Gentlemen:— Please send me, by American Express, as soon ag con* venient, the following books: Clark's Commercial I^w, ff^-"" Longfellow's Poems, _-.--- j.uu Westlake's Practice Words, - - " ' ' oa White's Arithmetic ~ ■ " " " ~ When forwarded please notify me by letter the discourU tliat I am entitled to, on the above books. Very respectfully y«"^'^^^p^ jjeYEK Requesting Settlement of Account. Nashville, Tenn., Nov. 10, 1891. EUGENE BURNS, Esq., Memphis, Tenn. Sir:— I enclose your account. I shall feel obliged by your settlement at an early date, as 1 have several heavy payments to make. Trusting that you will excuse my troubling you, I am, respectfully, ' WILLIAM GREEN. Orderfora Book. Trenton, N. J., Nov. 6, 1891. Messrs. JAY & MORRISON, Poughkepsie, N. Y. Gentlemen : — Enclosed find Two Dollars ($2.00), for which please send me two copies of " The Business Guide," and oblige, Yours truly, J. G. WOLF ,, / Acknowledging Remittance. New York, Oct. 12, 1891. Received from Messrs. W. D. Wolf &Co., Five Hundred and Fifty i^o Dollars on account. SSO.i'Ji, . H. D. SCHMUTZ & CO. , / Asking a Loan. Reading, Pa., May 28, 1891. Dear Sir :— I write to ask you a rather disagreeable favor. A disappoint- ment in the receipt of some money due has exposed me to a temporary embarrassment. Would you under these annoying circumstances accom- modate me with a loan of Twenty Dollars until pay-day, when I shall be able to return it without fail. It vexes me much to ask a friend such a thing, but you will, I hope, excuse it on the part of Yours, most truly, F. D. VINCENT. To Mr. William Williamson, ^ Mendota, Ills. m^ wm TfT 60 COMMEUCIAL COUKESrONDENCE. Requesting Payment. Buffalo, July 20, 1891. Mr. M. B. FOSTER, Yunkton. Dear Sir: — If convenient, please let us have the amount of your bill, March 15th, for $225.50. We desire to close uU our accounts by the 30th inst., and have need of all the funds due us. Please remit without delay, and much oblige, Yours respectfully, MILLER, JOHNSON i CO. Requesting tlie Payment of a sum of Money. Nuperville, Ills., May 15, 1891. H. M. SCHREPFER, Esq., Howell, Mich. Dear Sir :— Althougli the balance of the account between lis has been of long standing in my favor, yet I would not havo applied to you at present, had not a very unexpected demand been made upon me for a con- siderable sum, which without your assistance, it will not be in my power to answer. When I have an opportunity of seeing you, I shall then inform you of the nature of this demand, and the necessity of my discliarging it, I hope you will excuse me this freedom, which notliing but a regard to my credit and family could oblige me to take. If it docs not suit you to remit the whole, part will be thankfully recfeived by Your obedient servant, D.E. HOOVER. w Urging Payment of Rent I I Peoria, Ills., Oct. 16, 1891. Mr. D. P. COYL, Trov N Y Dear Sir •— fhave waited patiently for your convenience in the payment of the rent for the house you are at present occupying. As, however, you have now been mv tenant for four months without meeting any of the pay- ments, which were to bo made monthly, I feel obliged to remi.id you of the fact that there are now $S0 due me. j. ^ ^^ x, t Trusting that you will give the stibject your immediate attention, I am. Yours truly, , JAMES FOX. Application for a School. San Jose, Cal., Oct. 16, 1891. JAMES MILLER, Esq., , ^ Secretary of Sehool-Board, Cincinnati. Sir :— Having learned that there is a vacancy in your school, I beg leave to offer mvself as a candidate for the position. _ ■, . j I graduated at the North Western College in 1889, and liJive since devoted mvself to the work of teaching. -r Tr t> -i i?o„ r-^.-r.*^ Enclosed vou will find testimonials from J. K. Rassweiler, Esq., County Superintendent, and President Smith former president of the a^^^^ institution ; and I am also permitted to refer to Rev. T. Woodsidc and Hon. '^Shou^dTpersonafintlrview be desired, I shall be glad to present myseU at such time and place as may be most convenient to yourself. I am, Sir, with much respect, TJirmirir Your obedient servant, . W M. RElNK.i!i. FORMS OF LETTTBBB. 61 Order to ■ Store for Goods. At Home, Feb. 10, 1891. Mr. Counter : Please deliver to the bearer, for me: 22 lbs. Dried Apples, ' 5 lbs. Best Kice, ' ^1.00 worth of A Coffee Su^ar, I bar Rising Sun Stove Tolisli Charge the same to my account, and greatly oblige, Mrs. J. Or. Farmer. Ordering a Bill of Goods. Adrian, Mich., Jan. 25, 1891. Messrs. L. E. Fiant & Co.. 414 State Street, Chicago. Gentlemen:— Please ship me at your earliest convenience, by Freight, per C, B. & Q. U. 11., the following : ?A brls. Mess Pork, 20 brls. Coffee Sugar, 7 chests Japan Tea, " 10 bags llio Coffee, 3 mats Cinnamon. Hoping to receive the above order of goods in good condition and without unnecessary delay, I am, Yours truly, ^ F. J. Taggart. Recommendation for a Farm Laborer. Sycamore, 111., Nov. 1, 1890. To whom it may concern:— This certifies that the bearer, Jno. Jones, has worked for me during the last season upon my farm, and that 1 have found him steady, reliable, strong and a good workman I recommend him to any one wlio wishes help that understands farming, as one who is able and willing to earn good wages. Lee Schaeffer. Letter of introduction. , Short Form. Dear Friend:—! have the pleasure of introducing to your acquaintance Mr. W. N Tarnutzer, whom I commend to your kind attention. Very respectfully yours, S. Keik. To Rev. J. Miller, Naperville, 111. ^^^^T^"*"^"^"^" 62 Forms of letters. Letter of Congratulation. Naperville, 111 , Jan. 27, 1891. My Dear Friend James : Allow me to congratulate you on your marriage, of which I have just heard. With all niy heart 1 wish you a long, happy and prosperous life with your helpmeet. May you share with each other many joys and few sorrows. As ever your friend, To J. A Schneider, Emil von Beroen. 13atavia,.lll. Letter of Condolence. Keese, Mich., Jan. 7, 1891. Dear Friend Clayton: With feelings of deepest sorrow I liave learned of your recent heavy loss. You have my sincere sympathy in this your affliction. With hope that you may speedily retrieve your loss, 1 am, as ever, Your friend, To S. 11. Wolf, R. K. Barnard. Naperville, 111. Letter of Credit. Naperville, Ills., Feb. 4, 1891. Messrs. Steiner & Leffler, New York. Dear Sirs:— Please allow Mr. J. A. West a credit for such goods as he may select to an amount not exceeding Eight Hundred Dollars (800 00) for four months. I will become responsible for the payment of the same should Mr. West fail to meet the obligation promptly. IMease inform me of the amount for which you give credit, and in default of payment notify me promptly. Very truly yours, 1. J. llOUPTFUEHRER. (Mr. West's signature, \ J. A. West./ NOTK.— Letters of credit are of great benefit to persons traveling in foreign lands. It enables them to draw money from banks and brokers, and thereby avoid the risk of carrying large amounts of money about their person, ana the annoyance of making frequent exchanges. HOW TO APPLY POU A SITUATION. 63 HOW TO APPLY FOR A SITUATION. 1. Fit yourself by securing a fair knowledge of Arithmetic, Geography, Grammar, United States History, Boolc-lveeping, and master Penmanship suffioiently so as to write neatly and rapidly. Obtain a good commercial education in some reliable institution if you possibly can. 2. Secure a few letters of recommendation from your friends and prominent business men if possible. l\. Make up your mind what business you desire to follow and get a list of the best houses in this line, and then make preparation to apply. 4. Then put on your best clothes, see that they are neatly brushed, that your linen is faultless, your boots blacked, your haiuls and face clean, and your finger-nails properly trimmed. 5. Go to the best houses first. Walk directly to the oltice and ask for the proprietor. If he is not in or, is busy and cannot see you, say that you may call again and politely leave. Make a note of your call and then go to the next place on your list. p '•" 64 HOW TO APPT.Y POIl A SITUATION. 6. If 5'ou succeed in seeing the proprietor and are permitted to state your case, come to the point at once. Say tluit you are from Illinois (or wluitever State you are from), and tliat j-ou liave been in tl»e city for so many days, or weelts, as tjjo case may be, trying to learn some tilings that may enable you to bo helpful in a business house, and that you desire to try. wages no object; you are willing to demonstrate your fitness at whatever work they may have, no matter what it is. 7. If you are fortunate enough to gain the proprietor's con fidence, so tliat he is willing to try you, be glad and ask him to give you any work he may have. If he has no work he will say so, and you l)id him good-day and politely retire. 8. Before you go to the next place stop for a moment and con- sider first, that you n»ade no failure in not securing a position, for the reason that it did not exist, and study carefully and see it you have not made any mistakes in your metliod of application. y. Enter the next house with as '.nuch courage and oimfidence ns you would if you were sure of a favorable ieply. Adopt the same corrse as before, and if unsuccessful, remember that you and God hold the secret, and l:eep on in tlie same way. If in a large city, visit forty or fifty bouses each day. Pluck and perseverance will win yon a position, for many cT our most prominent business men of to-day began by working long and hard in securing their first 'situation in the sa.ne way. 10. Remember th..t r^ost of the promiv.'int uusincss men of to day worked their own way up from the bottom, and they will have conslderablt^ sympathy for a yoini ; niii;i w no is start- ing out in life with nothing but uu honest heart and willing bauds. FAMILIAR NOTES. 65 If the parties are very intimate friends, the formal and ceremonious style may be dropped, and tliat of a familiar letter adopted, as in the followini^ : — m,^f!-^ T"^ 66 litefTTER WRITING— LADIES* DEPARTMENT. IlflDlHS* DEPfil^T|WIE|4T. A LADIES' LETTER WRITER. New and Practical Rules for Ladies' Correspondence. 1. Letter writing is a department of literature in which ladies have borne tlie pahn. 2. Young ladies should remember that a good letter, well written, well spelled, and well arranged, is always admired, no matter who the writer may be. Ability to write an intelli- gent letter is absolutely necessary to even a fair culture. tETtEr. WRITING— ladies' DEPARTMENT. 6t 3. A poorly wriueii epistle is always criticised and is never satisfactory, no matter what tlie contents may be. 4. Young ladies lose many opportunities to improve their spelling and grammar by neglecting the art of careful and prudent letter writing. A. spicy, bright letter brings sunshine to both the writer and the reader. 5. Never mail a letter if you are in anywise ashamed of it on reading it over. Tear it up and try again. A thoroughly good letter always makes the reader wish there was more of it. The polished stylo cannot be acquired without toilsome attention previously given to the details. First be correct in * spelling, punctuation, capitals, paragraphs, and grammar ; it is safe to say that there are none who cannot do this. Then add to this ability, the thinking and the feeling power, and you will not only be able to write letters, but will begin to de- light in literature. 6. Never flatter ; be especially chary of compliments when writing to gentlemen ; in all your converse let the title of sycophant be won by the man. Always say what you desire to say in a clear straight-forward way. 7. Write as you would talk. If you feel puzzled when you sit down to write as to what to say or how to say it, it is simply an indication that you need practice in writing. Select a few friends with whom you are on familiar terms ; open up a correspotidence with them, and after a few months of study and practice, you will find letter writing a pleasure instead of a task. 8. A well written letter has opened the way for usefulness to many a one, has led to many a happy, constant friendship, and has proved a life-long help. 9. Letter Writers are of little benefit unless it be to give a general idea of form, such as opening and closing, etc. People ?«ili 68 LETTER WRITING— LADIES* DEPARTMENT. must write letters out of tlieir own heads, and it is impossible to secure them numufaetured or ready made. A j^ood letter must have head and heart in it. A copy cannot have the lieart element ; it is purely fiij^id. Besides, none but the illiterate would think for a moment of copying. Resolve, then, to be accomplished in writing. The practice of writing sentences on bits of paper, expressing your thoughts in differ- eiit language, is an excellent exercise in the cultivation of this talent. 10. Thinking over the different subjects of which you desire to speak in your letter and arranging them in natural order is good practice. After selecting as many subjects as you desire to mention in your letter, write them carefully in a series of paragraphs in proper sequence, and yni will find that your letter will bo complete and interesting. Think your heart full and send it out through your pen. 11. Wlien you desire to begin a letter to your friend, just consider what you would say if he or she were present, and the moment you have abstracted yourself the first words of greeting will pass through your mind, and then the inquiries will naturally follow. If you will cultivate the habit of trac- ing your thoughts when you begin you will soon have a natural, easy, and pleasant epistle for your correspondent to read. 12. A fitting caution is : Remember that it is possible for anything and everything written to find its way into print. LETTEIl WRITING —LADIES' DEPARTMENT. & ' I'i 69 Asking for a Letter of Recommendation. erj rs5- ^ A /• >^ ^.y. <^il/riyU't.*^.f7- '///er^^ ^f'Lf-. i^Ji/e^-f7-// ^- -H'/^f i/ri /J't-*^- 70 LETTER WRITING— ladies' DEPARTMENT. A Letter of Condolence on a Child's Death. Ay/on, Ont.,yune JO, iSq2, My Dear Friend: — If anything could have caused me especial pain f it was the news of your sad bereavement. Hoiv I remember your dear child! Lovely , lively, int •Jligent, and affectionate, ever displaying a thoughtfvlaess beyond her years, and to lose such a promising child truly brings a deep ,.1} d hearty shadow ; but remember that light sometime will ui eak through, and there will be a glad and happy reunion in the great beyond. It has, indeed, been a heavy blow, and I scarcely know how to talk of consolation under so bitter an affliction. But think of One who careth for us all and who loves little children. He has prepared a bright and beautiful home beyond the grave, and the spirit of the dear child will only wait a brief Period when in sweetness and in love she will meet her mother and father to depart no more. I can say no more; human consolation is weak. May God bless you in your hour of sorrow, is the wish of Your loving friend, M. Carrie Kettrer. - To Mrs. Henry Craver. Fleqcusts the Address of a Paper Changed. Jersey City, N. J., fune 2j, i8gi. ** Ladies' Home Journal,'' Philadelphia, Pa. Gentlemen :— Please change thi address of the ''Ladies' Home Journal," from Mrs. Gertrude. G. Goodrich, NaPerinlle, Ills., to Mrs. Gertrude G. Good rich, ^j Merrimac St., Tacoma, JVashington, and oblige. Yours very respectfully, Mrs. Gertrude G. Goodrich wmmmmm LETTEU WKITING— LADIKS' DEPARTMENT. A Letter to a Lady Friend. Ottatva, June 2j, i8g2. Miss Nellie Reynolds, Scotland, Conn, Dear Friend : — // no doubt will be a f^reat surprise to you to receive a letter from a distant friend who has been silent so long. I will venture to try to experi- ment, hoping you will recover from the shock in season to make an early reply. How has the world prospered you all these long years since we last met? I hope you are in the full enjoyment of the blessing's of good health and find many interesting and profitable enterprises to engage your time and attention. Where and how are alt the good people who used to be our neighbors? Scattered, no doubt some to distant States^ and some to the silent abodes of the village burial ground. .»"-"W"Pi 72 LETTEU WHITING— LADIES' DEPARTMENT. And thuSt Nellie, does tin.e make its mark, and it writes upon all living the sad, sad words, Passing away. But I said I would be brief. Please write to me, and tell me all the items of interest. With many kind thoughts, J remain, as ever, Truly your friend, J. O. Everett. Dr. Franklin to His Wife. '* Easton, Nov. ij, 17^6. " My Dear Child : " I wrote you a few days since, by a special messenger and inclosed letters for all our wives and sweet- hearts, expecting to hear from you by his return, and to have the northern newspapers and English letters per the packet ; but he is just now returned without a scrap for Poor us ; so I had a good mind not to write to you by this opportunity, but I never can be ill-natured enough, even when there is the most occasion. The tnessenger says he left the letters at your house, and saw you afterwards at Mr. Duc/ies and told you when he would go, and that he lodged at Honey's, next door to you, and yet you did not write ; so let Goody Smith give me more judgment, and say what should be done to you. I think J won' t tell you that we are all well, now that we expect to return about the middle of the week, nor will I send you a word of news — that's P02. " My duty to mother, love to children, and to Miss Betsy and Gracy, etc., etc. I am your loving husband, \- B. Franklin. " P. S. I have scratched out the loving words, being written in haste by mistake, when I forgot I was angry." Burn's Idea of a Good Wife. *- ( ROBERT BURNS TO MRS. DUNLOP.) The most placid good nature and sweetness of disposi- tion : a warm heart gratefully devoted with all its powers to love me ; vigorous health, and sprightly cheerfulness, set off to the best advantage by a more than commonly handsome figure ; these, I think, in a woman, may make a good wife, though she should never have read a Page but the Scrip- tures of the Old and New Testaments, nor have danced in a brighter assembly than a penny-pay weddings K0TE9 OF INVITATION. HOW TO WHITE NOTES OF INVITATION. Notes of invitation differ from ordinary letters in tlie follow- ing ways: 1. More formal ; 2. Wholly or partly written in the third person ; 3. Date is generally written at the bottom ; 4. They are without signature. 2. Materials— The paper and envelopes used should be of the finest quality. 3. A dinner invitation should be answered immediately, others (if answered at all) not later than the third day. 4. Regrets— It is more friendly and courteous to state a reason for non-attendance, than to decline without any assigned cause. After having accepted an invitation, never absent yourself without the strongest reasons. BIRTH-DAY CELEBRATION. Afr. and Mrs. H. A. Matthews request the honor ofy. A. Austin s company to celebrate their son' s majority,on Wednes- day evening, June tenth, i8gi, 1402 Arch St. R. S. V. P.* TO MEET VISITING FRIENDS. Mr. and Mrs. C. JV. Geora^e request the pleasure of W. N. Tarnutzer s company, on Friday evening, November igth^ from eight to elcucn o'clock, to meet IV. A. Womcr. Broad and Walnut Sts., Philadelphia, EXCORSIOH. Mr. Smith would be pleased to have your rohipany on Thursday, Sept. I^th, to visit the park, Carrtntjes irill 6e in waUinti at the Continental Hotel at 4 o'clock P. M. Continental Hotel. R. 8. V. P. Mr. Taylor solicits the honor of attending Miss Adams to the opera on Thursday evening next. Tuesday, Nov. 8. The bearer will wait for the answer. V R, S, V. P. Fvench, "Answer U' you 1)16.136." ^*HT^ "i/n^ccy '^, >i(c^/?ny€^rrtn^. .'e^i/^!yn4/n^. .Ju'y^ ySt/^^^:^ y{/y2/2ri.^^^l^^^ ^: J//-^ yci^cctnn/- ^ "Rcerct c^d/u^u •^^mm-w^^fm^^ 76 HOW TO WHITE BUSINESS AND VISITING CAUDA. HOW TO WRITE BUSINESS AND VISITING CARDS. '7 Uses.— 1. To serve as credentials, or certificates of authority when an iiidorsenient or an introduction is written upon it. 2.— To jiiake known one's name to a stranger. 3.— To announce a visitor's name when making a call. 4.— Business cards are used by business men to show their kind and place of business. Titles.— Social titles aro 3Ir., Mrs. and Miss. A man and his wife some- times use a joint card, written Mr. and Mrs. A. S. Barnard. A married woman living with her husband generally uses her husband's name instend of her own, as Mrs. Rev. J. C. Myers. Mother and daughter when visiting together often use the same card (the daughter's najrie is planed bolnw her mother's name). When two or more daughters are in society, the card of the eldest is written Miss Barnard, those of the others Miss Libbie Barnard, Miss Rose Barnard, etc. Clergymen, physiclanr. and dentists use their professional titles instead of 3/r. Business Cards should contain in as/rrc 7t>ords as possible the leading features of the business luhich you desire to advertise. "*«fi ^ tfi HOW TO WiilTK, COLLECT, AND TKANSFEU NOTES. ! p. m HOW TO WRITE, COLLECT, AND TRANSFER NOTES. 1. Notes are very eoniiuon, and of preat utility In bnsiness. At the present time a large proportion of all the bnslness Is transacted on credit, that Is, a tradesman Instead of paying for his stock when he buys It, promises to pay at some future time; that promise, whether oral or written, is Itself property, and may be transferred from one to another. Hence notes which are a written and unconditional admission and evidence of a debt, facilitate the use of credit, whicli Is and has been a great factor in the extension of commerce and trade. 2. A note is a simple written promise to pay a certain sum at a certain time, or on demand, or at sight to a person therein named. The person who promises Is called the maker, and the one to whom he promises Is called the payee; the person who endorses it is called the endorser, and he to whom the endorser transfers it is called the endorsee. The person who has possession of it is called the holder. 3. Notes are made payable to bearer or to order. 4. A note not payable on demand is not due until three days after the specified day of payment. 5. Paper payable to bearer is transferred by delivery, pay- able to order by indorsement. 6. A note made by an intoxicated person, or minor, is void- able. f. T«V^»"i"i^'''!! how TO WUl'rK, COLLKOT, ANh TUANSfEll NOtEfl. to 7. A Ufj^otiivlilo noU' must (•(nitiiiii livo tliiiij;s: (I) that tli« (lute uf payinent be roituiii to coine; (2) tliat it liuve uiiu uf titu twi» words order or bviinr; {\\) tliiit tluuiiiioiiiit be speclluMl and (uMtain; (4) tliut it be payable in money only; ('») that it be an unconditional promise. 8. A sintioned on the face of tlje note. U. A demand note is payable on presentation without days of grace, and will bea'r legal interest after a denuvnd has been made. 15. A person wlio Indorses a demand note Is liable only for a limited time. 16. To make the indorser '»'' Jt note responsible, the note must be presented and pi yMuMt denmndiHl of the maker on the very day when it b . ame: diu If payment is refused, the note must be prote.stei' uil no* .'i; must be given immediately to the Indorser or ?n lors, rit,, 17. A note given i.^ o\w v liO cannot write should be wit- nessed. 18. A note lost or destroyed by fire can be collected by suffi- cient proof, but the pa;ee must be indemnified. 19. Fraudulently making or altering a written instrument is forgery. 20. A forged Instrument is m»t commercial paper, and one whose name is forged cannot \h^ nnide responsible. 21. A note obtained through fraud, in the hands of an Inno- cent party who has acquired it ii- good faith and for value, may be collected. do HOW 'fO WlUl'E, tOLLECT, AND TRAN8li*EK NOTES. m 22. Notes may be transferable after they are due, but only subject to all defects. 23. Always write tlieyiame of the place of payment. It is Just as important as the date. 24. A note may be written in any language, and any form of words. 25. Negotiable paper, payable to bearer, or indorsed in blank, which has been stolen or lost, cannot be collected by the thief or tinder, but a holder who receives it in good faith before maturity for value, can hold it against the owner's claims. 26. Money paid under mistake mnstbe refunded. 27. Demand for payment of a note must be made upon the last day of grace; if that day is a Sabbath or a holiday, demand must be made on the day following^ 28. One who receives a note knowing it to have defects, gets no better right to collect it, than the one from whom he received it had. 29. If a person at the time of taking a note, has notice that it is void through fraud, or upon any legal grounds, he cannot collect it. 30. A note as a gift is void for want of a consideration. 31. Upon presentment for payment and refusal by maker at maturity, the note should be protested by a Notary Public. 32. An extension of the time of a note by holder, releases sureties and indorsers, unless they ratify the cliange. 33. The signature on a note or bill must be proven. 34. When several persons unite in a note and say: ^'iceprom- iie," or '*we jointly promiae," it is a joint liability only, and all muat be sued ; but if they say we or either of us promise, or "ice jointly and severally 2)romise," the liability is both joint and several, and either or all may be sued. 35. When a note says "J promise," but is signed by two or more, each signer is bound for the whole amount, and 3ach or all may be sued. 36. A note given by one who is not of age cannot be collected by law. If the minor ratifies after becoming of age, it becomes valid. 37. When a note or bill contains words prohibiting transfer, or indicating an intention that it should not be transferable, it is valid as between the parties thereto, but it is not negotiable. I *. HOW TO Write, collect, and TuAxsti'EH NoTts. 81 38. A material alteration in anj' par^ of a note, as in the aniouut, date or tinie of payment, will discliarge all parties from liability upon such altered note, unless they are aware of tlie alteration and ratify it. 39. The word month in a note, means a calendar month, and not a /M^rtr month; thus a note payable one month from the 31st day of January, 1892, is payable three days after the i:9th day of February, 1892; this is on the 3d day of March, 1892. 40. A note which is, or on the face of it purports to be, both made and payable within Canada, is an inland note* all others are foreign notes. CEOf^CE WflSHXNOTOfi- WashinRton studied and mastered without help the Intricate forms of business He copied biUs of exchange, notes, drafts, biUs of sale, receipts, and aU the varieties of business forms with a precision and elegance that were remarkable. — Irving. m 82 aOW to DISCOUNT A 1?0*E AT THE BANK. How to Discount a Note at the Bank. 1. Discount is a certain percentage deducted from a note or debt for tho payment of same before it is due. 2. Bank Discount is simple interest on the principal, taken in advance, and is usually reckoned for three (hti/s more than the specified timCi 3. In discounting a note which is drawing interest, the discount must be reckoned on the amount or value of the note when due. (The interest for the full time must be first added to the face of the note before computing the discount.) Example. — Robert P. May, on May 2d, otfered tho following note, prop- erly indorsed, for discount : — S-ViS. PiiiLADELriiiA, March 29, 1S91. Sixty days after date, we promise to pay to Robert F. May, or order, at the Union National Bank, Five Hundred and Twenty-Five Dollars, without defalcation. Value received. R. J. Birney A Co. How much will he receive as the net proceeds of the above note? Sixty days from March 29th is May 28th, which, with the three days of grace added, gives May 31st. From May 2d to May 31st, including the day of discount, is 30 days. Interest on 8525 tor 30 days •=• 2.fi3 discount. 525 — 2.03 — 522.37 uet proceeds. Si < ^ \ I I ^S' M'h' %^''' 6M.L.ii.. . m s. •,... 84 ALt THE DlVli^EUENl' t'OKMS ot' NOTES. The Safe Way to Write All the Different Forms of Notes. (iJ-ft-e- -tyf^er-t ^^if^C't^ e^ei'fr ^Si' y^ia.-**ifj*^- -^o- ^t^iy. -i^ Payable at Bank. $U0.00. Naperville, Ills., Oct. 10, 1891, Two years after date, for value received, I promise to pay N. A. Luiidy, or order. Four Hundred and Forty Dollars at Second National Bank. Interest at eight per cent, per annum. V, D. Crlnimins. ALL THE DIFFERENT FORMS OP NOTES. m A Note by One who Cannot Write. 949.50. Cleveland, Ohio, Mar. 20, 1893. One year after date, I promise to pay u A. Pfitzinger, or order, Forty-nine ^7»oo Dollars, with interest at eight per cent. Value received. hi* John + Rourke, mark. Michael Curtis, Witness. N. B. — A note made by a person who cannot write should always be witnessed by a disinterested person. On Demand. J25.f)7. Toronto, Ont., Oct. 12, 1891. On demand I promise to pay to the order of J. I). Jones, Twenty-five ° /loo Dollars. Value received, with interest at ^>- ^^^' ^«"^' J. P. Keynolds. NoTK.— Tliis note answers the same purpose as a note written one day after date. My Own Order. ^200.00. Ottawa, Ont., July 20, 1892. For value received, 1 promise to pay, sixty days after date, to my own order, Two Hundred Dollars, with interest at eight per cent. A. S. Barnard. NoTK. — A note may be drawn to the malcer's own order, witli his indorse- ment in favor of tlie creditor. This note then can hv. transferred without indorsement. Joint Note. $200. Lisle, Ills., .Tan. 1, 1891. One year from date, wo promise to pay P. D. Crimmins, or order. Two Hundred Dollars. Value received. Interest at six per cent. Edward Strohm. Chas. Schwartz. Principal and Surety Note. fSQO. Montreal, i^e.pt. 31, 1892. For value received, on or before July 27, 1893, 1 promi.se to pay to the order of Grover Cleveland, Six Hundred Dollars. Interest at nine per cent. Peter Thompson, Principal. Jasper Dille, Surety, NOTK -Tlie general forin of a Principal and Surety is for the principal to properly sign the note, and the surety to indorse it. mm •"•^•^mftv mm '< J 86 ALL TEE DIFFEKENT FORMS OF NOTES. ' -- Collateral Note. ^500. Mendota, Texay, Sept. 25, 1892. Sixty days after date I promise to pay to tlie order of Elmer Wicks, Five Hundred Dollars, without defalcation, for value received. Interest at eight per cent. Having deposited United States' Bonds of the nominal value of Six Hundred Dollars, which I authorize the holder of this Note, upon the non- performance of this promise at maturity, to sell, either at the Brokers' Board or at public or private sale, without demanding payment of this Note or the debt due thereon, and without further notice, and apply proceeds, or as much thereof as may be necessary to the payment of this Note, and all necessary expenses and cliarges, holding myself responsible for any deficienpy. Philo Barber. Accommodation Note. 9500.00. Meriden, Vt., March 13, 1892. Sixty days after date I promise to pay to the order of Frank Bryant, Five Hundred Dollars, at the Earlvilie National Bank, without defalcation. Value received. Henry Lundy. Credit the drawer, ) Frank Bryant. ) Note. — An accommodation note is where a person gives his note to another person, who is by agreement permitted to take it to the bank and have it discounted. In the hands of tlie original holder it cannot be col- lected. A Note by a Married Woman. $200.00. San Francisco, Cal., June 15, 1892. Two years after date, 1 promise to pay Fred. Lueben, or order, Two Hundred Dollars, with interest at eight per cent., payable annually. Value received. Mrs. Mary ('handler. N. B.— A married woman could formerly incur no liability, but now the statutes of the various States give her more or less freedom to enter into contracts, and consequently her note can be enforceti against her. But in most States she cannot be bound by a note given to her husband, nor can he give a note to her. If she lends money to him and takes his note, a court of equity will oblige the husband to pay her, but the court of law will not. Joint and Several Note. 92,000.00. Ottawa, Ont., Nov. 25, 1892. Ten months after date, we, or either of us, promise to pay Maggie Patterson M'vvo Thousand Dollars, value received. Interest at five per cent, E. C. Wicks. John Lindsley. iPMHH ■■■iP iimmmmmimmr ALL THK DIFFLUENT POllMS OP NOTES. i<1 Chattel Note. $700. Earlville, Ills., Aiij;. 17, 1892. Thirty days from date, for value received, 1 promise to pay A. B. Cody, or order, tSeven Hundred Dollars iu Warren* vllle Flour, at the then market rati, the same to be delivered at the option of the owner witlr'n the limits of the town of Earlville. li. 13. lioeeker. ' . Produce Note. !: 37.00. Memphis, Tenn., Nov. 20, 1892. For value received, I promise to pay to Geo. Finkbiner, on demand, Thirty-seven Dollars, in goods at our store. J. L. btrohm. Judgment Note. ?600.00. Mt. Vernon, la., July 1, 1892. One year after date I promise to pay il. M. Sclirepfer, or order, Si:: Hundred Dollars at First National Bank, with interest at six per cent, per annum, after July 26, 1892, until paid. And to secure the payment of said amount, I hereby authorize, irrevoca- bly, any attorney of any Court of Record to appear for me in such Court, in term time or vacation, at any time liercafter, and confess a judgment without process in favor of ilie holder of tins Note, for such amount as may appear to l)e unpaid tiiereon, togetlier with the costs and twenty dollars attorney's fees, and to waive and release all errors which may interveoe in liny such proceedings, and consent to immediate execution upon such judg- ment, hereby ratifying and conlirmiug all that the said attorney may do by virtue thereof. S. U. Stroyffeler. A Corporation Note. 51J00.00. Augusta, Me., Mar. 18, 1892. Nine months after date, the Granite Stone Company promises to pay J. D. Huling, or order, Two Hundred Dollars, with interest at seven per cent. Value received. Naperville Stone Company. Attest: J. K. Devitt, Secretary, T. P. Pliillip?, President. N. B —If corporation notes are drawn and signed iu the above manner the ( fficers are not personally liable. ill « 'hi B8 INDORSEMENTS. How the Different Notes and Bills are Indorsed. f.— Blank Indorsement. A blank indorsement is writing the name of the holder on the backofthe note. This, however, is not the best form of indorsement, and should rarely be used. Form I ipageSi) is indorsed in blank asjoUous : 1 m o u. N. B. — This notu is^now transfenible without further indorsement. 2.— Full Indorsement. When the holder writes upon the back of the note, or bill, ihe name of the person to whom it is to he paid, and makes it pai/ahte to his oruer, and signs his name below, it is called a full indohskmknt. Form 2 {page 81) is indorsed in full, and made payable to .he order of J A. West. o h N. B. — This note cannot be sold or trnnsfi rrod without Mr. West's indorsement. ■■P ^mm INDORSEMENTS. 89 3.-0ualifled Indorsement, or How to Avoid Liability. This is generally done by intertiny the words "without rkcoitrsk" in the indorsement. It relieves the indorser from all liabilitii to pntj, ichUe at tltt tame time it transfers the title firfectly to the one to whom it is soU. S c o IL 4— Restrictive Indorsement. A restrictive indorsement is intended to confine the payment to some purticu' lar person or purpose. Form 2 (page 84) is restrictively indorsed at follows: i O S K o u. N. B. — Tliis note cannot be traiisfeiTt'd. Tlie mere oniiHsion of the words "order" or "bearer" In an indorsement on the back of a note or draft does not have ihe same effect as the omissions of the same words in the face of the note or draft. If omitted on the face, it restricts negotiability. 6.— Conditional Indorsement. Neither the original character of the note nor its negotiabihiy is affected by a conditional indorsement. It only affects the title of the one to whom It is tran&' /erred. I O IL "ipr^ 90 ^ >''.l; POUMS OP INDOU9EMENTS. FORMS OF INDORSEMENTS. 1. Indorsement in Blank. John S. Barton, 2. Indorsement in Pull. Pay to yas. Jones, or order. John S. Barton. a. Qualified Indorsement. If ^ithoitt recourse. John S. Barton. 4. Restrlotive Indorsements. Pay Robert Hunter, for my use, John S. Barton. Pay to Chas, Harrison only, John S. Jiurton, 0. Conditional Indorsement. Pay George Gray, or order, the within, unless before due he receives the amount from my agent. John S. Barton, 0. Indorsement by an Agent. John S. Barton, Agent for Howard Chester. 7. A Quaranty on a Note. For value received in cash, I hereby guarantee the Pay- ment of the within note, John S.Barton. 1. The word indorsement signifies a writing on the back of a bill or written instrument. 2. Tlie indorsement may be on any part of the note, or on a paper annexed to it, in ink or in pencil. 3. When note or bill Is drawn payable to a person or his order, it is transferable only by his indorsement. Nothing else in law will hold the parties to a note directly liable to the holder. 4. When money is received on a bill or note, the amount and date of receiving should be plainly written on the back of the paper. THE FORM OF A MONEY INDORSEMENT. •^ .8 Li I h ■ ■■ i i • jjjjiByr CHECKS. 91 'C \ How to Write, Present, and Indorse a Check. I. A check is a simple order on a bank for tlie iinmraiate paynuMit of a certain sum uf money. U. A bank can stamp a ciiuck good, or certify it, and tlins become responsible to the holder for the amount. 3. In sending a check away from your own town or locality, it should always l)e certified, as in the above. 4. A check is iu)t due until presented. It is negotiable, and may be transferred by endorsement or delivery. It has no days of grace. 5. Giving a check is no payment of an indebtedness, unless the check is paid. 6. Tiie death of the maker of the cliock before presentment to the bank, renders the check null and void. 7. A forged check paid by the bank is tlic bank's loss, and not the depositor's. 8. Payment of a check may be stopped by subsequent order to bank by maker before presentment of clu'ck. 9. The amount of the check should always be written out in words. 10. Eveiy holder of a check is liable to a subsequent holder only for the time for wliich he would be held, if originally liable. II. It 13 the safest rule always to act with diligence in pre- senting checks for payment. 12. Certificates of Deposit are used when money is deimsited for a short time, and no regular bank account is kept. They can be used the same as a certified check. 13. in presenting a check to the bank for payment, always write your name on the back before presenting it. 14. If you have money in a bank and you wish to draw out a certain sum, write "Pay to myself," instead of writing your name in the body of the check, and then sign it. 15. A safe bank ought to be patronized, for it is dangerous to keep in possession or carry large sums of money. 16. If a bank refuses to pay a customer's check drawn for a sum not greater than the amount he has on deposit there, it is responsible in damages to such customer. But a bank is not bound to pay anything on a check unless it has funds on de- posit to the customer's credit equal to the amount of the check. 17. An "I. O. U," is only an acknowledgment in writing of an indebtedness, and is not assignable by mere endorsement except in Quebec. IMAGE EVALUATION TEST TARGET (MT-3) // ^ ^/ .v^;v^. k 4k^ / 1.0 t^ 1^ I' i I.I IL25 1 1.4 Ii4 6" P 0^ / *^<^^ > Photographic Cdences Corporation i\ ^ V 4 ^ \ c\ 4^ >v ^:;j^'^^ 23 WeST MAIN STREET WEBSTER, N.Y. MSSO (7)6) 877 -4303 '^ •%^ 92 CHECKS. All the Different Forms cf Checks. 1^0. 245* b' Chicago, April 6, iSgt. 4 flB.f>e''Villel^'flational Bank, ^s-/rco. s I 1. PAYABLE TC YOURSELF. $ioo.oo. Lexington, Mo., Mar. 20, iSgi. Lrxitigton National Bank, Pay to myself One Ihtn- tired Dollars. IV. D. Atkinson. 2. PAYABLE TO BEARER. Siso.oo. Naperville, Ills., Jan. 1, i8gi. First National luink. Pay to J. L. Nichols, or bearer^ One Hundred Fifty Dollars. IVillard Scott &- Co. 3. PAYABLE TO ORDER. $^40.4^. Earlville, Me., yune 6, iSgr. Earl Exchange Bank, P.-,j ic F. B. Smith, or order ^ Two Hundred Forty ^^jioo Dollars. O. M. Powers. 4. $22^.00. CERTIFICATE OF DEPOSIT. Philadelphia, Nov. 12, i8go. Keystone National Bank. Thomas Hendricks has deposited in this Bank Two Hundred Twenty-Five Dollars, Payable to the order of John A. Logan, on the return of this certificate properly indorsed, C, £, Cramer, Cashier. »1 _j — »_ r RECEIPTS. 93 HOW TO WRITE ALL KINDS OF RECEIPTS. A Ueceipt is an acknowledgment In writing that a critiin snm of money or thing has been receivcil by tlu' i>iii ty giving and signing tlie same. A complete receipt requires the following stJitcnuMits : 'I'hut a piiyment has been received; tlie date of tlie pujnient; llie amount or article receivei',; from whom received,* and if for another, on whose behalf payment is made; to wliat debt or purpose it is to be api)lied; by whom received, and if for an- other, on whosa belialf it was received. 2. If the giving and receiving of receipts was more strictly held to in the transactions of the various kinds of business, less trouble, fewer law-suits, and the saving of thousands of dollars would be the result. X If payment is made vpon nrconnt, itpon a Hjwcial debt, or in full, it should be so stated in the receipt. , 4. WluMi an agent signs a receipt, he should sign his name, and tlien write his principal's name undoiiieuth. 5. It is not necessary to take a receipt on paying a note, draft, or otiier instrument indorsed by the payee," because the instrument itself shall be gi\en up and becomes a receipt. 0, If a receipt is obtained through fraud, or given under error or mistake, it is void. Rectlpt for the Purchase of a Horse. *200.00. Omaha, N«;b., March 20, 1802. Received of J. Lerch, Two Hundred Dollars, (ov a black mare, warranted only six years old, sound, free from vice, and quiet to ride and drive. Charles M. Smith. ■4 '•'' So 94 BECEIPT8. ALL THE DIFFERENT FORMS OF RECEIPTS. Receipt for Payment on Account J. ^'i^«/>«*^. 2. Receipt for Settlement of an Account. ' Joliet, Ills., March 20, 1891. Kecttived from Tlionms Rourke, Two Hundred and Twenty "/«»» Dollars, In settlement of account to date. C. S. Selby. 3. Receipt in Full of ail Demands. Meriden, Conn.. Jan. 14, 1891. Received of E. R. Wicks, One Thousand Dollars, in full of all demands to date. J. F. Ilielscher. 4. Receipt ?or a Particular Bill. Brooklyn, N. Y., Aug. 1, 1891. Received of Morris CligKitt, Four Hundred Dollars, in Payment for a bill of Merchandise. B. G. Barrett. 6. Receipt for Rent. Snyder, Tex., Mar. 20, 1891. Received of L. Heininger, Forty Dollars, in full for one month's rent of residence at 44 Olive Street. J. G. Litt. 6. Receipt for a Note. Rec'd, Buffalo, March 6, 1891, from Messrs. Taylor* Co., their mote of this date, at three montlis, our favor, for Twelve Hundred and Twenty Dollars ; which, when paid, will be in full of account rendered to 1st instant. ^1220.00. William Barber. 7. Receipt for Service. Lemont, HI., .Inly 23, 1891. Received from Samuel Lynn, Forty-Four Dollars, in full for service to date. 1144.00. Daniel Furbush. mn RSCEIFTB. —ORDERS. 95 8. Indortement of a Partial Payment of a Note. Rec'd, March -i, 18H5, on account of within note, Three Hundred Dollars ($300 00^ 1^ Receipt for Borrowed Money. $35.00. Naperville, Ills., July 20, 1891. Borrowed and received from D. B. Glvler, Thirty-Five DolIaiS, which I promise to pay on demand, with interest. Henry Kaymer. fl^ Receipt for Property. ' Rochester, N. Y., April 14, 1891. Received of I.nais Ileininger, the following enunitMated articles, to be held in trust for him, and returned on his de- mand : One Gold Watch, two Promissory Notes, each dated March 4, 1886, and signed by Henry Taylor,— one for Three Hundred Dollars, and one for ISeven Hundred, each due one year from date. William I'lace. 11. Receipt for Payment by the Itand of a Third Party. $450.00. Joliet, Ky., June 4, 1891. Received from Carl Cook by the hand of Frank Furbush Four Hundred and Fifty Dollars, in full for proceeds of sale of stock, sold May 28, 1891. John Rourke. HOW TO WRITE ALL KINDS OF ORDERS. 96 ORDEIIS— DUE*BILLS. t. * In Full of Account. 125 00. St. Louis, April n, 1891. C. A. Matlier, Esq.: Please pay John Rlckert, or bearer, Twenty-Five Dollars in goods, and this shall be your receipt in full of my account. P. D. Crimmins. 8. For Goods. New Orleans, March 4, 1891. Mr. W. W. Walsworth ; Please send me per bearer ten barrels of Genesee Flour, and oblige, Yours truly, Minnie Howard. Orders are negotiable, but the person on whom they are drawn is not under obligation to pay them, unless they have been accepted, for an older partakes of the nature of a draft. ri HOW TO WRITE ALL KINDS OF DUEBILLS. On Demand. ^250.00. ^ Naperville, 111., July i, 1891. Due J. O. Everett, on demand. Two Hundred Fifty Dol- lars in goods from my store, for value received. A. T. Hanson. In Merchandise. JlOOO.OO. Lincoln, Neb., Nov. 1891. Due R. WMliams, or order. One Thousand Dollars, pay- able in wheat at market price, on the first day of January next. Charles Lamb. A Due-Bill is not generally payable to order, nor is it assignable by mere indorsement. It is simply the acknowledgment of a debt ; yet it may b6 transferred. Due-bills do not draw interest, unless so soecificd. S . DRAFTS. 97 HINTS AND HELPS FOR WRITING, ACCEPTING, AND TRANSFERRING ALL KINDS OF DRAFTS. 1. A draft, or bili of exchatiKO. is an unconditional written order by one person on another for the payment of a upecitied sum of money. 2. I'lie one wlio writes the draft is calh'd the "draicer," the one on whom it is written the ''drawee," and the one to wliom it is to be paid the 'payee." If tlie drawee accepts tlie draft, he is called tlie "aca-ptar." If the payee transfers the draft by endorsement, he is called the "endorser;" if ho transfers it by delivery without endorsement, the "tramferor." 3. Drafts may be made payable at sight, on demand, or at a certain time after date, or after sight. 4. The person drawn upon is under no obligation to the bolder of the draft unless he accepts it. 5. The usual method of writing an acceptance is, to write across the face of the draft, with red ink, the word "Aeceptfd" following with place of payment, date and signature. 6. When acceptance or paym'snt is refused, the draft may be protested. 7. A protest is a formal declaration made by a notary public, under his hand and seal, at the request of the holder, for non- acceptance or non-payment, and the parties liable are formally notified. 8. Drafts are negotiable both before and after acceptance, unless they contain words indicating an intention that they are not transferable. 9. Drafts drawn at sight or on demand are not presented for acceptance, but for payment only. 10. In buying a draft at the bank, it is always best to have it made payable to yourself, and then indorse it iti favor of the party to whom you intend to transfer it. This gives you a good receipt for the njoney. 11. A promise to accept a draft will be equivalent to an acceptance if it has given credit to the bill. 12. Drafts on foreign countries are usually drawn in sets of three, each one referring to the other two. in order to prevent loss in transmission. Tliey are sent by different routes, and tlie payment of one of tlieni cancels the three. 13. An inland draft is one whioli is, or on the face of It pur- ports to be, both drawn and payable in Canada; all others are foreign. ^^m:m 98 ill PORMS OF DHAPT8. FORMS OF DRAFTS. Accepted Draft. 21. wo ^*.V.5<^7i7, .y/*^c^rr, ^//l., ^r.f . iif//^, YSJ/. Vd / K^f*-* r/rf yj- Ji'^/'f, ^ ^rf It -fti- -/V/r- ([■■ I r/r^ . . . . ■^y^y S ^-^"-, I .: Tro1R.1ft.1Rob(n0on&Co.. | rjf Jg ^T//^^.^ unilmington, S>el. ^S <^ "/ • ci. «•**♦«<-. 1. sight Draft. $500. Naperville, Tenn., July 10, 1891. At sight pay to tho oicUn* of Frank Keeler, Five Hun- dred Dollars, and charge to the account of To D. Bowers, E. Miller. Meriden, Ills. 2. Time Draft. $100. Troy Grove, Ills., Aug. 1, 1891. At ten days' siglit pay to the order of Bernie Rogers at the Meudota First National Bank, One Hundred Dollars. Value received. ^.^^^^ Dowling. To Chas. Strong, Mendota, Ills. 3. Time Dnift, Second Form. $450 ao. Ottawa, Fla., July 5, 1891. Ten days from date pay to J. L. Nichols, or order, Four Hundred Fifty '"/,." Dollars. Value received. To Fred. J. Davis, William Curtis. Ottawa, Fla. 4. Drafts to iMy Own Order. $500. ' Wheaton, Ala., May 1, 1891. Ten days after sight, pay to my own order Five Hun- dred Dollars, and charge to To Reed Avery, Rufus Parks. Earlville. Ills. ■ - ■ • " ■ V HOW TO DO BUSINESS WITH A BANK. 99 HOW TO DO BUSINESS WITH A BANK. 1. National Banks are required by the United States to deposit interest-bearing bonds with the Treasurer at Washing- ton in proportion to the capital stock paid in. 2. Banks of "circulation and deposit" have the use under certain restrictions of capital paid in by the stockliolders, tiie money bclonRing to the depositors and the notes of tlieir own circulation. 3. Make your deposits in the bank as early in the day as possible, and never without your bank-book. 4. Always use the deposit tickets furnished by tlie bank. When checks are deposited, the banks require them to be indorsed, whether drawn to his order or not. 5. Keep your check-book under a lock and key. G. Draw as few checks as possible; when several bills are to be paid, draw the money in one check. 7. Do not allow your bank-book to run too lotig without balancing. Compare it with tl.e account of the bank. 8. In filling up checks, do not leave space in which the amount may be raised. 9. Write your signature with the usual freedom, and never vary the style of it. - 10. Every check is paid by the bank at its own risk. If forced the bank must lose the amount. 11. If a raised check h paid by the bank, it can only charge the depositor the amount for which he drew. 12. Always keep the stub of your check book, and in issuing a check always fill the stub out first. Ill n mmmm^ ^^f^mami^ 102 HOW TO END0U9E A CHECK. HOW TO ENDORSE A CHECK AT THE BANK. 1. Tlio Clicck is tlio most cunnnon coiiiiiuMciul piipjr in use and it is iistonisliinK to see liovv many intollij^ont and oducatoii ))fopU) luclc tliu ncci'K.siity intoiniulion on ilils subject. 2. Write uerim the buclc (not lengthwise) near tlie k'ft end. X JSimply writing,' your niinu* on the buclt Isabhuik eiulorse- mcnt, and si^nilies that it iuis parsed tlirougli your liands, and is payable to bearer. 4. If yiui wish to make the check payable to some particular pprs(Mi, write ; I'ay to the order of (I'ernon'H utinie), and then si^n y(mr name below. fl. Always endorse a clieck just ns It appears on the face. If a check is payable to V. lilock, it canilot l)e endorsetl Frank Ulock. Jf the spelling of the name on tht^ face of the check Is wronjr, endorse first as the name ai>pear8 on the face, and below tids first endorsement write your name correctly. fi. If the name on tlie face of tlu^ check is written Kev. F.W. Ileidner, it must l)e so written in the endorsement. 7. lfy(ui wish to del .sit a check, write: "For Deposit," and below this your name. Form of an Endorsement When Transferred. When Presented for Payment. N r- HOW TO KILIi OUT CHECKS, NOTF-8, KTC. 103 2 o t I ■J? ^. -, *-> ti (U • o O rt 3 o ^ l^ Q H Q 4, 'If o 11 ; I I, ■ ^ i / I / u o I m o I s o w s lOti lU <9 O Ul UJ o !U "T 106 m m i ! 5H t l' i JOINT AND SKVKUAIi NOTK TUANSFKKAHLE. 107 CD U U. (A 111 o ee UJ > lU o 4 . ♦" 108 CONTRACTS II i hi 1 1 if IT TAKES TWO TO MAKK A CONTRACT. HOW TO WRITE A CONTRACT. Rule:— I. The parties to a Contract are taken in tM order in which they are written and referrec^ to as ''the party of the first part," " the party of the second part," without repeating Uievr names. It matters not which name is written first. 2. After writing the date, names of the parties and their places of residence, state fully all that the first party agrees (o do, and then state all that the second party agrees to do. 3. Next state tJie penalties or forfeitures in case either party does, not faithfully and fully perform, or offer to perform, his part of tite agreem^ent. 4. Finally, the closing clause, t?ie s'j^"*ures and seals, the signa- tures of witnesses are written. No particular form of legal language is necessaiy. Use your own words and state in a plain way just what you want done. Anyone who can write a letter and express his desire in an intelligent manner can write a contract. Errors in grammar or spelling do not affect the legality of the agreement. If the language should be obscure on certain points, the "court" will always interpret the zwfdw^ of the parties when they entered into the agreement. When an agreement is written it must all be in writing. It cannot be partly written and partly oral. CONTllACTS. 10^ The Law Governing All Kinds of Contracts. 1. A contract is a mutual agreement between two or more competent parties for a valuable consideration to do or not to do a particular thing. 2. It must have, 1. Parties ; 2. Subject Matter ; n. Consider- ation ; 4 Assent of the parties. There cannot be a contract when any of these are wanting. a. A consideration is the thimj which induces a person to make a contract. 4. An alteration of a contract in a material part, after its execution, renders it void. 5. A contract the law forbids is void. Fraud renders all contracts voidable. G. A contract made by a minor, a lunatic, or an idiot is not binding upon him, yet he can hold the party with whom he contracts, to all conditions of the contract. 7. A contract not consistent with law or for immoral pur- poses is void. 8. A fraudulent contract may be binding on the party guilty of fraud, altliough not laying any obligation on the part of the party acting in good faith. 9. A contract for the sale or purchase of personal property of the value of 940.00 (in Province of Prince Edward Island ?30.00) and upwards must be in writing, except when the buyer accepts at least a part of the goods sold and actually receives the same, or gives something in earnest to bind the bargain or in part payment. 10. Any special promise by an executor or administrator to answer damages out of his own estate, and any agreement made upon consideration of marriage, must be in writing. 11. Any contract or sale of lands, tenements or hereditaments, or any interest in or concerning them, must be in writing. 12. A contract which is not to be performed within a year must be in writing. 13. A guaranty must be in writing. 14. In contracts regarding matters of importance it is advis- able to have a seal. Consideration is presumed in all contracts under seal. 15. If no time of payment is stated in the contract, payment must be made on the delivery of the goods. WW ^^ ^'fl'l^iJ' I \ no C()>fll»A(TS THAT AKK KOT l.AWl^lJL. 16. A contract totally lestrainin); the exercise of a man's trade or profession is void, but one rtstralning him in any particular ])la('e is not void. 17. An offer or proposal, which includes the essential parts of a contract, becomes a contract as soon as accepted. 18. A contract rcquiredby hiw to be in wri:ing cannot be dissolved by verbal agreement. 1!). A contract cannot be partly written and partly verbal. It must be wholly written or wholly verbal. i6^ ^^ ^O^ OF I^AW HXCUS^^ »» _^v ^o 'M '^. % •*: JOSTICE. CONTRACTS THAT ARE NOT LAWFUL 1. A contract to commit a breach of peace or other offense. 2. A contract in violation of a statute of the Province in whicli it is made. . 3. An agreement to prevent competition on a sale under an execution. 4. An agreement to prohibit the carrying on of a trade throughout the Province. 5. A contract with an intoxicated person, lunatic or minor. 6. All agreements in which there is fraud. V An agreement made by threats or violence. 8. A contract impossible in its nature : such as crossing the ocean in one day, is void. CON'l'UACTS THAT AUK NOT LAWkUL. Ill 9. Guiiidiiins, Trustees, Executors, Administrators or Attor- neys cannot tulie lulvantage ot tUose for wliom tliey act by be- coming parties to the contract. 10. Useless things cannot become tlie subject of a contract : such as agreeing not to go out of tlie house for a nu)ntl). 11. Contracts made on Sunday are void, except in particular cases. 12. The right to vote or hold office, etc., cannot be sold by contract. 13. Contract without a consideration : such as a promise to nialte a gift, cannot be enforced 14. An agreement for immoral purposes. 15. Where consent to an agreement is given by mistake, it cannot become a contract. 16. If a thing contracted for was not in existence at tlie time of nuiking the contract, such as buying a horse and not know- ing that he was dead at the time, is not good. 17. If a person agrees to serve as a laborer or clerk, he can- not be compelled to fulfill his agreement: damages, however, can be recovered. 18. Two or more persons intentionally cannot make a con- tract to the injury of a third person. 19. Wagers or bets cannot be collected by law. 20. More than legal interest cannot be collected, unless agreed to. 21. Contracts for concealing felony or violating public tnist, for bribery and extortion are prohibited. 22. Contracts in which there is misrepresentation or conceal- ment of material facts cannot be enforced. It is a fraud to conceal a fraud. 23. Money borrowed for the purpose of betting, the lender knowing it to be for that purpose, cannot be collected. 24. If any part of a contract is illegal, the whole is illegal, unless the legal part can be clearly separated from the illegal part. 25. A verbal release without payment or satisfaction for the debt is not good. 26. If there are two parts to a contract, and one conH'.ets with the other, the first part holds good in preference to the last. 112 CONTUACTS THAT AIlK NOT ^A^VP^7L. 27. An aKieeiiuMit with a tliief to drop a ciiininal prosecu- tion, by his bringing bacli the ^oods and i>ayin^ all damages, is not good, and will be no bar to a future prosecution. 28. Transactions not positively forbidden, Init against public policy, are unlawful. 39. Marriages within tlio prohibited degrees of kindred. .'JO. Agreements for future separation of husband and wife. 'M. Agreements to furnish money or evidence for litigation on terms of shaiing jjropinty rccoveied. .32. Contracts made on Sunday (with few exceptions). r yy/y ;>^ BE SURE YOU ARE RIGHT. THEN GO AHEAD. •^ S ■■i CONTUACTS. 113 A Contract for the Sale f Horses, Cattle, or other Personal Property. This Aoukemknt, between A. P. Johnson and ('. D. Cod- din^ton, made this nineteenth day^of October, l.'^Ul. witnes.seth : Tliat said A. 13. JolinsfMi, for the consideration hereinafter mentioned, shall sell and deliver on the first day of November next to said C. D. Coddinnton at his residence, One Donblu \Vaj;on, Tnto Fonr- Year Old Colts and Six Vearlini; Heifers. That said C. D. Coddington, in consideration thereof, shall pay said A. B. Johnson Three Hundred Dollars, upon the delivery of said property. In witness whereof we have this day set our hands and .seal. A. B. Johnson. C. D. Coddington. A Contract for Laying Tila or Building Fence. ( SHORT FORM.) This Agreement, made this first day of July, A. 1)., 1891, between II. C.Naumann and G. C. Gasser, witnesseth that : H. C. Naumann agrees to lay one hundred twenty (IjO) rods of six inch tile at forty cents (40c) per rod. The average depth and fall of said tile is to be sutticient to drain the land tlirough which said tile may be laid, and G. C Gasser shall direct place and parts of land to be drained by the above si)ecified number of rods of tile. II. C. Naumann, G. C. Gasser. w ■■■pp 114 How *rO WUltE CONTKACm A Contract for Hiring a Farm Hand. This Aouekment Witnesseth : That Fred J. Dolan agrees to work faltlifuUy for E. E. Heidner, as a generai laborer on his farm, and to do any work tliat he may be called upon to do in connection there- with, in the township of Freedom, County of La .Salle, and State of Illinois, for the period of one year, beginning the first day of March next, 181)0, for the sum of Twenty Dollars per month. In consideration of tlie services to be ])erformed, tlie said E. E. Heidner agrees to pay Fred J. Dolan, Twenty Dollars per month. In \Vitne8s Whereof, the said parties have hereunto set their hands this first day of January, 1890. Fred J. Dolan. E. E. Heidner. A Contract for Renting a Farm. I, John Smith, do agree to demise and lease unto J. T. Iloge his heirs and assigns the NM of the SEv^ of Sec. 25 in the town of Flag Springs, County of Andrew, and State of Missouri, for a term of two years from the first of March next, upon the pay- ment of Tliree Hundred Dollars (^300), as follows : One Hun- dred and Fifty the 20th of June next, and the remaining One Hundred and Fifty the first day of the following December. Witness my band, this 20th day of Octobe*, 1891. ^ i. John Smith. \. AN AtUlKKMEN'T TO lUJILD A HOUSii. 116 „,rrr-n:T AN AGREEMENT TO BUILD A HOUSE. AitTicLKS OP Agukement made aiul entered into this 16th day of May, 1891. l)etween John Head and Z. Cooper, it is afifreed in manner and form following, to wit; Tlie said Z. Cooper, for tlie consideration liereinafter named, does, for liimself, liis lieirs, executors, and administrators, covensnitj promise, and agree, to and witli tlie said Jolin Head, liis lieirs, executors, administrators and assi^^ns, that lie, tlie said Z. Cooper, shall and will, within the space of six montiis, next after the date hereof, in a good and workmanlike manner, and according to the bcstof his art and skill, well and substantially erect, build and dnisli, one liouse, according to the draft or plan and specifications hereunto annexed, and to compose tlie same with such stone, brick, timber or other materials, as the said John Head, or his assigns sliall provide and find for the saino. In consideration whereof, the said Jolin liead doth, for himself, his lieirs, executors, and administrators, covenant and promise to, and with the said Z. Cooper, his heirs, execu- tors, administrators, and assigns, well and truly to pay, or cause to be paid, unto the said Z. Cooper, the sum of Two Thousand Dollars. , In witness whereof we have hereunto set our hands and seals. John Read. [Seal.] • , "*• Z.Cooper. [Seal.] ^ipaiP I 1 K; sale AMD TUANSFEll OF TKUSUNAL rUOrEUTt. ^^■ "*'??^ The Law Governing the Sale and Transfer of Personal Property. 1. A sale is tlie exchange of property for money, which is either paid at once or to he paid in tlie future. 2. Tliere are many complicated things pertaining to tlie sale of property which every thoughtful man should understand. 3. The tiling sold must either exist at the time of the sale or there must be a well-founded reason that It will be in exist- ence and in possession of the seller. For example : If a man sold a liorse for ?100 and it transpires that the horse died be- fore the actual time of the sale tlie transaction would not be a sale, otherwise it would. 4. Grain or other produce not yet sowed or planted can bo sold because tlie seller may reascn.ably expect a crop. Machinery or other manufactured goods may be sold before they are made and the seller can be made to perform his part of the contract the same as tliough the articles actually existed at tlie time of the sale. 5. The thing sold must be specified and set apart as the property of the buyer. For example : The sale of ten busliels of wheat from a certain bin would not be a sale unless the grain was measured and set apart. AdIlKF.MKNT KOU HAI.E OK OUAIN. 117 G. 'I'lic price must bu lixcd by mutual cunsunt, ur bu uudoi* stood by tht; tuiuis uf thu salu. 7. Any ib'focts wbicli can be seen in property or in antmnls wluMi sold docs not relieve tlie buyer from meeting his con- tract tliouyli lie cliiinis ln' did not sec tlic defects. 2'he l(vz 'tui'H not furninh ci/en for the jmrc/inscr ofpro]Mrti/. Caveat emptor. H, IJiit defects in property or animals wbich cannot be seen, nnd tlie seller makes no statement in reference to such defects, but recommends it as good ing the term of five years from the date hereof. And the said James R. Oiddmgs doth covenant and agree to pay the said Samuel E. Sport, or his heirs, executors or ad- ministrators, the sum of One thousand Dollars, as yearly rent for said premises, in 2 equal payments of Five Hundred Dollars each, at the expiration of each and every six months from date, during the continuance of this Lease. In Witness Whereof, The said parties have to this and one other instrument of the same tenor and date interchange- ably set their hands and seals, the day and year first above written. Signed, Sealed and Delivered in Presence of i/. Z/. Nichols. Samuel E. Sport. (Seal.) Jam^s R. Giddings. (Seal.) SECURITY FOR RENT. For value received I hereby enter myself security for the full payment of the rent reserved in the within lease, and guarantee the payment of the rent and full performance of all covenants contained herein by the said party of the second part. Fred A . Lueben i how MOllTGAGES AllE WRITTEN. 123 ^ ^^^^^^^^fM'^^j^^^.^^^_y^^^^Mi'<^'t}^W'^^'^^^^ ' ■^^#^^ ^ ^- '^ A MORTGAGE SALE. They mortgaged their farm to start their son in business. ' Now over the hill to the poor-house." HOW MORTGAGES ARE WRITTEN. Rules : — Mortgages must be in writing, and must be in one single document^ which contains the ichole contract. It must be ackuoioledged and recorded. When a mortgage is paid, rr satisfaction given, it may eitJicr be written on the margin of the mortgage or bg a receipt indorsed upon the mortgage, or it mag be discharged upon the records whenever there is presented to the proper officers an instrument ackn^nledging sati'f action, executed by the mortgagee or his proper representatives. SSSBIS 124 THE LAW GOVEUNING MORTGAGES. /"' i»^ •• V THE MAN WHO PAYS HIS MORTGAGE AT THE DAY OF MATURITY, .THE LAW GOVERNING MORTGAGES. 1. Mortgages are conditional conveyances of estates or property by way of pledge to secure a debt, and become void upon the satisfaction of tlie indebtedness. 2. All mortgages must be in writing, and be signed and sealed. 3. There are two kinds of mortgages : a real estate mortgage, and a chattel mortgage. The former is a mortgage on real estate, the latter a mortgage on personal property. 4. A mortgagee may sell or transfer his mortgage to another party. 5. Mortgages given with the intent to defraud creditors are void, as to all persons knowing of the fraudulent intent. 6. When the debt is paid for which the mortgage was given, the mortgage is void. 7. A foreclosure is tlie legal proceeding to sell the mortgaged property to satisfy the debt. 8o Mortgages should be recorded with promptness after their execution. The first mortgage on record is the first lien on the property, notwitlistanding another mortgage was given first, as to all persons not aware of that fact. 9. A mortgage on real estate is released in Ontario by the execution and registration of a Statutory Discharge of Mort- gage. 10. In loriting mortgages always insert the mme description of land and lots as given in the deeds of same property. , > • . ONTAKIO SHORT FORM OP MORTGAGE. 125 ONTARIO SHORT FORM OF MORTGAGE. This Indenture made the first iay of February, one thous- and eiglit liundred and ninety-two, in pursuance of The Act respecting Short Forms of Mortgages, between Jolin T. White of the City of Belleville in the County of Hastings, Uuilder, heieir.aftor called the Mortgagor of the First Tart, Amy White his wife of the Second Part, and Edward K. Wood of tlie City of Toronto in the County of York, Accountant, hereinafter calh'd the Mortgagee of the Third Part. Wilnessetli that in consideration of One thousand dollars of lawful money of Canada, now, paid by the said Mortgagee to the said Mort- gagor, the receipt whereof is hereby acknowledged, lie tho said mortgagor doth grant and mortgage unto the said mort- gagee, his heirs and assigns forever: All and singular that certain pi€>ce or parcel of land and premises situate, lying and being in the City of Belleville, in the County of Hastings, and composed of Lot number Twenty (20) on the north side of Stanley Street, according to registered Plan 79 for said City of Belleville. And the said Amy WMiite, the wife of the said John T. WHiite, liereby bars her dower in the said lands. Provided this mortgage to be void on payment of One thousand dollars of lawful money of Canada and interest thereon at the rate of six per centum per annum, as follows ; The said principal sum of One thousand dollars in two years from the date hereof and interest thereon at the rate aforesaid, payable lialf-yearly on the first days of February and August. Interest overdue to bear interest at said rate, and taxes and perform- ance of statute labor. The said mortgagor covenants with the said mortgagee that the mortgagor will pay the mortgage money aud intereh:t and observe the above proviso. That the , mortgagor has a good title in fee simple to said lands. And that he has the right to convey the said lands to the said mortgagee, And that on default the mortgagee shall have quiet possession of the said lands free from all encumbrances, And that the said mortgagor will execute such further assurances of the said lands as may be requisite. And that the said mortgagor has done no act to encumber the said lands, And that the said mortgagor will insure the buildings on the said lands to the amount of not less than One thousand dollars currency, And the said mortgagor doth release to the said mortgagee all his 'Claims upon tbe said lands subject to the isaid proviso. Pro- 126 ONTARIO SHOUT FO|{M OF MORTGAGE. • vided that the suid nioitgayee on default of payment for two months may on one months notice enter on and lease or sell the said lands. Trovidcd that the mortgagee may distrain for arrears of interest. Provided tliat in default of payment of the interest hereby secured, the principal hereby secured shall become payable. Trovided that nntii default of payment the mortgagor shall have quiet possession of the said lands. Jn witness whereof the parties hereto liave liereunto set their hands and seals. John T. White, ( Seal.) felgiieU JSt'iiled and deUvcTC'd "" Amy White. Ill prt'seiicoof Jas. A. Wickett. (Seal.) Ontario. County op ) Hastings, To Wit: S AFFIDAVIT. I, James Alfred Wickett of the City of Belleville, in the County of Hastings, Builder, make oath and say ; . 1. That 1 was per.sonally present and did see the within Instrument and duplicate thereof duly signed, sealed and executed by John T. Wliite and Amy White, two of the parties thereto. 2. That the said Instrument and duplicate were executed at the said City of Belleville. 3. That I well know the said parties. 4. That 1 am a subscribing witness to the said Instrument and duplicate. Sworn before me at the City of BelleviUe ) in tJie County of Hastings th's 2d day of > JaS. A. Wlckett. February, A. D. 18!)2. ) J. A. Wills, A Commissioner, etc. DISCHARGE. To THE Registrar of the County of Leeds : 1, Joseph Deacon of the Town of Brockville, Esquire, do certify that Carl Pearl of the said Town of Brockville, Car- penter, hatli satisfied all moneys due on a certain mortgage made by said Carl Pearl to me, dated 23rd May, 1890, and registered in the Registry Office for the County of Leeds on the 24th day of May, 1890, at 10 minutes past 11 o'clock in the forenoon, in Liber 3 H for the Town of Brockville, as No. 4.179 B., that such mortgage has not been assigned, that I am the person entitled by law to receive the money, and that sucl) mortgage is therefore discharged. W^itness my hand this 1st day of Suiie, 1892. Witness : Joseph Deacon, Arthur Elliott;, , CHATTEL MORTGAGES. m THE MAN THAT NEVER PAYS A M0RTQA6E. HOW TO WRITE A CHATTEL MORTGAGE. Use a legal printed form or icriie one like the copy qiven below. A Chattel Mortgage is a mortgage on pemonal propertt/, such ai live stock, machinery., farm implements^ furniture, etc. 1. A clmttel mortgage must be acknowledged by an affidavit >f bona fides before a Judge, Justice of the Peace, Notary l*ub- Jic, or Commissioner for talcing affidavits in tlie County in which the mortgagor resides. 2. The mortgage, if made in Ontario, whicli is not accom- panied by an immediate delivery and an actual and continued change of possession of the things mortgaged, or a true copy thereof, sliall. within five days from the execution thereof, be registered in the office of the Clerk of the County Court of the County where the property is situated. 3. Chattel mortgages may not run longer than one year as against creditors or subsequent purchasers, unless renewed by statement with affidavit. 4. A chattel mortgage is like a pledge in thfttthe debtor may become entitled to the property by paying the debt; they are unlike in that in a chattel mortgage, if the debt is not paid, the property becomes the creditor's, and the debtor is not entitled to any surplus. 5. A chattel mortgage is a conditional sale of property, if the debt for which it was given is not paid. 128 CHATTEL MORTGAGE. ?|- ^! '! 6. A pledge is not a hale, it only gives the light to sell to some one else if the debt is not paid. 7. The property njust be taken jjossessiou of by the mort- gagee on the maturity of the mortgage, or it can be taken by other creditors. 8. The same form of discharge may be used in discharging a chattel mortgage as is used in discliarging a mortgage on real estate. 9. In the Trovince of Quebec cliattel mortgages are not rec- ognized, though a creditor can have a lien on chattels by keep- ing them in his own possession. CHATTEL MORTGAGE. This Indenitire, made (in duplicate) this 1st day of July^ 1892, between Fred. F. Pole, of the town of Chatiiam, the Mortgagor, and John Tytler, of tlie city of London, the Mort- gagee; WITNESSETH, that the mortgagor in consideration of one hundred dollars of lawful money of Canada, to him paid by the said mortgagee, at or before the delivery hereof (the receipt whereof is hereby acknowledged), doth liereby grant, bargain, sell and assign to the said mortgagee, his executors, administrators and assigns, all and singular the following goods and chattels, being one bay mare, 4 years oid, one wagon, one set of double harness, and all my liousehold furniture of every description in my house on Melson Street, in said town of Chatham; To Have and to Hold the said goods and chat- tels unto the said mortgagee, his executors, administrators and assigns tb the his and their only use forever; rrovuted always that if the mortgagor, his executors or administrators shall pay or cause to be paid to the said mortgagee, his executors, administrators or assigns one hundred dollars iji one year from the date hereof, with interest thereon at eiglit per cent, per annum, then these presents and everything herein contained shall become cease, determine and become utterly void to every intent and purpose. And the said mortgagor for liim- self, his executors and administrators, sliall and will warrant and forever defend by these presents the said goods and chat- tels unto the said mortgagee, his executors, administrators and assigns. CHATTEL MOUTOAOE. 129 And the said mortKiigor doth herel)y for himself, his execu- tors and adniinistiiitois, covenunt with the said nioitKa^ee, his executors, administrators and assijjns, that lie or they will pay the money hevtjhy secured in the manner above stated, and also in case dtfau t shall be made in jiaynuMit as aforesaid or any i)art thereof, or in case the mortKa^oi' shall attempt to sell any part of the sard goods and chattels, or to remove the same out of the County of Kent, orsutTer the same to be seized or taken in execution, then it may be lawful for the said mort- gagee, his executors, administrators and assigns, his or their servants or agents, at any time during the day to enter into any lands or houses where the said goods may be, and for such person to break or force open any doors, bolts or fastenings, fences or enclosures, for the purpose of taking possession of and removing said goods, and may thereafter sell all or any part thereof at public auction or private sale, and out of the proceeds of such sale to pay such sums of money as may be due him hereunder, ard all lawful expenses incurred tliereby in consequence of sucl default as above mentioned, and to pay over to said mortgagee any surplus ren^^ning after such sale and payment; or in case of deticiency, then that the said mortgagor, his executors or administrators will pay the same to the said mortgagee, his executors, administrators or assigns. Provided always that it shall not be incumbent to make such sale as aforesaid, but the said mortgagee, his executors, administrators or assigns, may peaceably hold, use and possess said goods and chattels without the hindrance of any person whomsoever. In Witness whereof, the parties hereto have hereunto placed their hands and seals. Witness: F. F. POLE. [sbal.J J. M. NAm. t .'..■. .1 I 130 BILL OK SALE. BILL OF SALE. Thi8 Indenture, made the 'Jnd day of May, 1892, between Jolm Harris of the Township of King, Farmer, tlie grantor, and Wesley Kicliardso]i of the ViHage of Pennville, Dentist, the grantee, Witnessetli that in consideration of Five liundred dollars (^.")0i).00), i)aid by said grantee to said grantor, the re- ceipt of whicli is hereby acknowledged, the said grantor doth hereby grant, sell, transfer and deliver to said grantee, his heirs, executors, administrators and assigns, all and singular the following good^ and chattels, namely : 1 Black Horse @ ^150.00 - ■ - -9150.00 2 Sets Harness @ 25.00 50.00 1 Carriage @ JJ200.00 ----- 200.00 1 Wagon @t|i40.00 40.00 2 Cows @ {jaO.OO 60.00 ', .*500.00 To have and to bold the said goods and chattels and all right, title and interest therein \,o the said grantee, his heirs, executors, admin istiators and assigns absolutely forever. The said grantor for himself, his heirs, executors, and adniinistra- ters covenants with the said grantee, his heirs, executors, ad- ministrators and assigns that he is now rightfully possessed of said goods and chattels and hath the right to transfer the same to the said grantee. That the said grantee shall peaceably have, hold and possess the same free of all claim, charge, de- mand and encumbrance whatsoever, and that the said grantor will indemnify and save harmless the said grantee from other lawful grants, charges and encumbrances, and that he will execute such further assurances and do such acts for effect- ually assuring the said goods and chattels to the said grantee, ABSlUNUbM' OF MUHTOAOE. 131 ns may be leasontiMy roqulrert by liini at tlie cost of si\id manti't!. in witiit'ss \vlu'it'>tf tlie said i»uitU.'.s lii'ivto have IjeiiMiiito set tliifir liaiuls uiul ^euls. Witness : John Ilooii, .lolin Harris, (Sen!.) Wesley Kiclianlson. (Seal.) County ok Vohk. ) 'lo Wit:^ AFFIDAVIT. 1, Wesley IJiohardson of the Villajie of IVunvilU;, Dentist, the (iianteu in tli«' forej^oinn 15111 of Sale named, make oath and say : That the sale therein made '\a bona fide, and for jiood con- sideration, namely $.'00 00, and not for the pnrpose of holding or enablinu me, this deponent, to liold the goods mentioned therein against the creditors of the said grantor. ISworn \)efore me at the City of \ Toronto, in the C(ninty of York, this r \W Kiclian 2d day of May, 1892. ) J. E. Hansford, A Commissioner. rdson. ASSIGNMENT OF MORTGAGE. This Indentuhe made, in duplicate, thip 1st day of July, 189U, between Edward II. Wood of the City of Toronto, Ac- countant, the Assignor, and James G. Foster of the City of Halifax, Esquire, the Assignee. Whereas by a mortgage dated the first day of February, 1892, John T. White did grant and mortgage the lands therein described to Edward R. Wood, his heirs and assigns for secur- ing payment of One thousand dollars and interest at six per cent., and there is now owing on said mortgage One thousand dollars and interest from the date tliereof. Witnessetli tliat in consideration of One thousand and five dollars of lawful money of Canada, now paid by the said assignee to the said assignor (the receipt wliereof is liereby acknowledged), the said assignor doth liereby assign and set over unto the said assijr ^ee, liis executors, administrators and assigns, all that the said before in part recited mortgage, and also the said sum of One thousand dollars and interest now owing as afore- said, and tlie full benefit of all powers, covenants and pro- visoes tlierein contain i.nd also full power and authority to use the name of the s^id assignee, lijs )ieirs, Jexecjjtovs, a^- ''I Bi S i| ;ii| I 132 DI8CHAKGE OP MORTGAGE. iiiinistiavOis mid assigns for enforcing performance of the covenants therein contained, and dotli licreby grant to the said assignee, his heirs and assigns all and siiiguhvr that certain parcel oi land and premises situate, lying and being in the City of Belleville, in the County of Hastings and composed of Lot number Twenty (20) on the Korth side of (Stanley Street, according to registered Plan 79 for said City of Belleville. To have and to hold the said mortgage and the moneys thereby secured and also the said lands to the use of the said assignee, his heirs and assigns forever, subject to the terms therein con- tained. And the said atssignor for himself, his heirs, executors and administrators doth hereby covenant with the said assignee, his heirs, executors, administrators and assigns that the said mortgage hereby assigned is a good andValid security, and that the said sum of One thousand dollars and interest is now owing and unpaid and that he has not done or permitted any act, master or thing whereby the said mortgage has been Kjleased or discharged either partly or in entirety, and that he will upon request do, perform and execute every act neces- sary to enforce the frill performance of the covenants and other matters contained therein. In Witness whereof tliC parties hereto have liereunto set their hands and seals. Witness : , E. R. Wood. ( Seal.) Peter Jones. STATUTORY FORM OF DISCHARGE OF MORTGAGE. To the Clerk of the County Court of the County of , I, E. R. Wood, of the city of Toronto, accountant, do certify tliat John T. White lias satisfied all money due on a certain Chattel Mortgage made by him to me, which mortgage bears date the 1st day of February, 1892, and was registered in tlie office of the clerk of the Couniy Court of the County of York on the 4th day of February, 1892, as No. 572; that such mort- gage has not been assigned; that 1 am the person entitled by law to receive the money, and that such mortgage is therefore discharged. Witness my hand this 31st day of January, 1893. Witness: G. L. LENNOX, C. R. WOOD. Sol jci tor, Toronto. ^ . ; • \ - HOW TO WRITE A DEED. '3;{ HOW TO WRITE A DEED. Rules.— 1. It must be written or printed on paper or parchrmni ami sealed. 3. 2' he date, names of the parties and place of residence are written first. 3, 2'he property must be fully described. The description shoiM tie by stating the number of the Lot, Concession^ Township and Coimty, avd registered numiier of the surveyor's plan, if any. If a portion oniy is to be conveyed, it should be more particularly des- cribed, as by metes and bounds, or the North half of the lot, etc. 4. It must express a consideration, ard be signed and sealed by the grantor or grantors. Cauttoi? — It must be completely written before delivery Numbers should always be written in itords. If the grantor ii married, his wife should join in the deed and bar her dowec in all Provinces where she is entitled to dower. Where fornu are prescribed by the Statutes of a Province, they must be iol- lowed. Deeds should be drawn in duplicate (two copies), one of which should be filed in the Registry Office and a Certificate of registration endorsed on the other copy by the Registrar Care should be taken to have all parties interested in the Irnd join in the conveyance thereof, and to have their signatures properly verified by affidavit. « 134 ONTAHIO SHOUT POUM DEED OP CONVEYANCE. THE LAW GOVERNING DEEDS. 1. The affidavit verifying? the execution of a deed can only be made before certain persons authorized to take the same, such .justices of the Peace, Notaries, Judges and Commis- sioners, etc, 2. A deed without consideration is void. 3. Any person of legal age, eomix'tent to transact business, and owning real estate, may convey it by deed. 4. The deed takes effect upon its delivery to the person an- tkorized to receive it. and should he recoided at once. '). After the acknowledgement of a deed the parties have no right to make the slightest alteration. 6. The person making the deed is called the grantor, the person to whom the deed i? deliveied is called grantee. A Quit Claim Deed releases only what interest the grantor has in the property to the grantee, who must already have some interest in the land. 8. Never purchase real estate without a careful examination of the title, either by yourself or a trusty Solicitor. ONTARIO SHORT FORM DEED OF CONVEYANCE. This Indenture, made (in duplicate) the day of one thousand eight hundred and ninety in pursuance of The Act respecting Short Forms of Conveyances, between John Smith of the Township of King, in the County of Yoik, Yeoman, of the first part ; Ann Smith, his wifi^, of the second part ; and Peter Jones of the said Township of King, Cooper, of the third part ; Witnesseth that in consideration of One thousand dollars of lawful money of Canada now paid by the said party of the third part to the said party of the first part (the receipt whereof is hereby by him acknowledged), he the said party of the first part doth grant unto the said party of the third part in fee simple : All and singular that certain parcel or tract of land and premises situate, lying and being in the Township of King, in the County of York and being the North half of lot number Ten in the Fif+h Concession of the said Township of King, containing by admeasurement fifty acres more or less. To have and to hold unto the said party of the third part, his heirs and assigns, subject to the reservations, limitations, ONTARIO SHORT FORM DEED OP CONVEYANCE. provisoes and conditions expressed tn the original grant tcereof to tlie Crown ; Tlie said party of the first part covenants with the said party of tlie third part tliat ho has tlie right to convey the said lands to the said party of tho ihird part, notwlihstand- iug any act of tlie said party of the first part; And that the said party of the third part sliall have quiet possession of the said lands free from an encumbrances. And the said party of tlie first part covenants with the said party of the third part tliat he will execute such further assurances of the said lands as may be requisite ; And the said party of the first part covenants with the said party of tlie third part that he has done no act to encumber the said lands And the said party of the first part releases to the said party of the ttiird part all his claims upon the said lands : And the said Ann Smith, the Wife of the said John Smith, hereby bars her dower in the said lands. In witness whereof, the said parties hereto have hereunto set their hands and seals, i Bignedj sealed ami J)ellvered John Smith, (Seal ) liobt. Brown. Ann Smith. (Seal) ^' Ontario, County op ) York, To Wit- S AFFIDAVIT. 1. Robert Brown, of the Township of King, in the County of York, Blacksmith, make oath and say : 1. That 1 was personally present and 'V.d see the above instrument and duplicate thereoi duly signed, sealed and executed by John Smith and Ann Smith, two of the parties thereto. 2. That the said instrument and duplicate were executed at the City of Toronto in the County of York. 3. That 1 know the said parties. i. That 1 am subscribing witness to the said instrument and duplicate. Sworn before me at the City of ) Toronto, in the County of York, this ^ Robert Brown. t8Uiday of September, A. D. 1893. ) J. E. Uansford, , A Commissioner, etc. apaPiPP n 138 THE LAW OP WILLS. f •\: HOW TO WRITE A WILL. Rule.— (Ise simple langiiage, and state fully and plainly all the ntirticulars concerning every portion or condition of the will. THE LAW OF WILLS. 1. All persons of sound mind and memory, of lawful ap:e, freely exercising their own will, may dispose of their property by will. 2. '"Lawful age'* is 21 years, in both male and female. 3. All wills should be in writing on paper or parchment. 4 No exact form of words is necessary tc make a will good at law. 5. The maker of a will if male, is called a testator; if female. testatrix. 6. Any person who dies without having made a valid will is is said to have died intestate. The property will then be dis- tributed according to the laws of the Province in which it is situated by a person appointed by the Surrogate Court, called an Administrator. Though commonly used, a seal is not essential to a will. k i THE LAW OP WILLS. 137 7. A will has no force or effect until after testator'^ death. 8. The last will annuls all former wills. 9. A wife cannot be deprived of her dower, which is a life interest in one-third of her husband's real estate by will. A devise or bequest may be made to a wife in lieu of dower, but it must be clearly so expressed or she may become entitled to both. 10. Subsequent marriage revokes all wills made while single. 11. Testator's property is primarily liable for testator's debts and funeral expenses, which must be paid before any part of it can be distributed to legatees. 12. A will is good, though written with a lead pencil. 13. Wills must be signed in the presence of at least two witnesses who must sign in the presence of the testator and of each other. An executor Is a competont witness. 14. A person who is competent to make a will can appoint his own executor. If the person so appointed is legally com- petent to transact business, the Surrogate Court will confirm the appointment. The person so appointed is not obliged to serve. 15. It is not necessary that the witnesses should know the contents of the will. It is necessary that testator acknowledge to them tliat it is his will, sign it in their presence, or acknowl- edge the signature already signed to be his, and request them to sign as witnesses : they should sign as witnesses in the presence of the testator and of each other. 16. Testator should write his own name in fuli. If unable to do so, his hand should be guided by another, and his name written, or a mark made near his name. The following is the usual form when testator signs by mark, his John X Smith. . "^. mark. 17. The executors must first prove the will and be appointed by the Surrogate Court of the County in which the testator resided at the time of his death. 18. A holograph will, one entirely written and signed by the testator, requires no particular form nor an attesting witness in Manitoba. ^ ,.- . , .- ..- - ., ^ ID- 138 GENERAL FOKM OP WILL. f 19. Executors are allowed one year in which to collect the assets and pay the debts before the payment of legacies can be enforced, though it is always well to perform the duties expeditiously. 20. Executors must keep a strict account of all dealings with the estate, or they will be held personally responsible. A de- vise or bequest to a witness, or to the husband or wife of such witness is invalid. 21. An addition to an executed will is called a codicil. 22. The same essentials apply to a codicil as to a will. 23. Legacies to subscribing witnesses are generally declared void. . " ' GENERAL FORM OF WILL. I, Andrew Kirk, of the Town of Owen Sound, Merchant, being of sound and disposing mind and memory, do matke and publish this as my last will and iestament, hereby revoking all former wills and testamentary dispositions heretofore at any time by me made. 1 hereby appoint my brother. Alexander Kirk, and my son- in-law, John Ross, to be the executors of my will. 1 hereby direct my said executors to pay all my just debts, funeral and testamentary expenses as soon as possible after my decease. 1 hereby bequeath to my wife, Clara Kirk. Ten thousand dollars, the same to be in lieu of any claim she may have for dower. I hereby devise my house and premises known as 49 Elm Avenue, in the Town of Owen Sound, to my wife. May Baker, during the term of her natural lite, and after her decease to my son, Robert Baker, absolutely. I devise and bequeath to my son, Robert Baker, and my daughter, Mary, the wife of John Ross, all the rest and residue of my real and personal estate in equal shares absolutely. In witness whereof, I have hereto set my hand this 1st day of July, 1892. Signed, sealed, etc., etc. Andrew Kirk. ■a SHORT FORM OP WILL. 139 Make your nil early in life — you know not what to-morrow may bring forth » SHORT FORM OF WILL. This is the last will and testament of Abel Baker, of the Village of Monisburg, in the County of Dundas, Grocer. 1 give, devise and bequeath all my real and personal estate of every kind and description and wherever situated unto my wife, May Baker, her heirs and assigns absolutely forever, hereby appointing her the sole executrix of this my will. 1 hereby revoke all other wills and testamentary dipositions by me at any time heretofore made. I witness whereof, 1 havo hereto set my hand this 24th day of May, 1892, . Signed, sealed, published and declared by said Abel Baker as and for his last will and testament in the presence of us present at the same time, who at his request, in his presence and in the presence of each other have hereunto subscribed our names as witnesses to the due execution hereof. Thos. Morris, Morrisburg, Carpenter. Wm. Croft, Iroquois, Tailor. ' Abel Baker. ) 140 OUAIIANTIES. How to Write All Kinds of Guaranties. 1. A Guarantee is an ivg-" ranee made by a second party that a certain party will perform a certain specific act. 2. A guarantee to be binding should be for a consideration. 3. All guarantees must be in writing. 4. A mere accommodation or overture is not sufficient to hold a guarantor. 5. A guarantee must be accepted to make it a contract, and the guarantor must have notice of its acceptance within a reasonable time. 6. A guarantor, after paying the debt, has the right to sub- stitute himself in place of the creditor. 7. The terms of the contract of guaranty are to be strictly construed. 8. In the sale of a horse the purchaser can only hold the guarantor for defects of the horse when sold. 9. In case of a cough the horse must have been heard to cough previous to the purchase. If lame, the lameness must be proved to have arisen frou; a cause that could not have occurred after the purchase. 10. A guaranty after the sale of the horse to another is of no effect. . 11. Any material alteration in the terms of the arrangement without the consent of the guarantor, vill release him from liability ; such as extending time for payment, etc. GtTARANTIES. How to Write a Guaranty for the Purchase of a Horse. Osage, Kansas, yitne jo, iSqt. In consideration of One Hundred and Fifty Dollars, for a bay mare, I hereby guarantee her to be only six years old, sound, free from vice and quiet to ride or drive. N. B. This guaranty embraces every cause of unsoundness that can ho detected and the seller will be held for all the defects in the aniiiuil at the time of sale. This is the only safe and satisfactory way for a man to purchase a horse who ia not an experienced judge of horses. Another. Day toil, Oni., Aug. 30, 1892. W. Reinke, Esq. Dear Sir:— I hereby guarantee the payment of any bill or bills of merchandise, Mr. Jno. A. Daliiem may pur- chase from you, the amount of this guarantee not to exceed five hundred dollars (J.jOO), and to expire at the end of three months from date. Respectfully yours, _^______^ Chas. Adams. Guarantee of a Debt Already Incurred. St. Louis, Mo., July 10, 1891. Messrs. H. E. Bechtel & Co., West Salem. Oentlemen .'—In consideration of one dollar, paid me by yourselves, the receipt of whicli I hereby acknowledge, 1 guarantee that the debt of four hundred dollars now owing to you by Ira J. Ferry, shall be paid at maturity. Very respectfully yours, William Metz. 142 HOW TO FORM A rAUTNEnSHll*. I- t i[- I.. i How to Form a Partnership, and the Rules and Law. 1. Partnership is a voluntary contract between two orniore ptMsons, to i)lace tiieir property, labor or ciedit. or some or all of them. In some lawful business, to share the gains and lossej In certain proportions 2. Where no time is specified, any partner \pay dissolve a partnership at will, 3. The death of any partner dissolves the whole firm. 4. Each partner has full authority to act for the firm. 5 Not only the common property, but also all the private property of each partner may be taken, to satisfy the debts of the firm. 6. Upon the dissolution the old partners are responsible to third persons for even new debts, unless such persons have had notice of the dissolution. 7. One partner may discharge himself from liability by giving express notice to any customer or other person, not to trust one or more of his co-partners. 8. A partner cannot make the firm responsible for his sepa- rate or private debt, nor bind the firm bv entering Into engage- ments unconnected with, or foreign to tlie partnership. 9. The contract of co-partnership may be made verbally or in writing. It Is a serious engagement and easier to get into than to get out of Every person should use "great care in involving his property and' business interests in a co-partner- ship, and where those interests are extensive, articles of co- partnership drawn by the best qualified lawyer available are the safest expedient, and will in all cases be a good investment 10. Anyone who aHows his name to be used, or who shares in the profits, is liable like a partner I', C0-rARTN£R8HIP. U3 Agreement to Dissolve a Partnership. We, the undersigned, do nintualiy agree that the within mentioned partnersliip be, and tlie same is liereby dissolved, except for tlie purpose of final liquidation and settlement of the business thereof, and upon sucli settlement wholly to cease anddetennine. Witness our hands and seals, this twenty-ninth day of May, clgliteen hundred ninety-one. HiKiie o YR3 YR8 YR8 YRS 6 20 20 6 6 20 20 6 6 2 . , 6 6 10 20 3 6 5 10 3 4 4 5 2 4 4 5 2 6 6 3 6 r> 17 17 6 6 20 20 6 6 20 20 3 3 12 12 3 5 20 20 4 6 20 4 4 4 5 2 10 10 20 5 20 20 20 5 10 10 20 6 5 S 15 3 15 15 15 5 5 10 10 3 6 20 20 6 : 3 12 12 3 6 20 20 6 6 10 10 6 . States and Territories. Minnenota Mississippi Missouri Montana Nebraska Nevada New Hampshire.. New Jersey New Mexico.... New York North Carolina Ohio Oregon Pennsylvania,. Rhode Island... South Carolina I^nnessee Texas Utah Vermont Virginia Washington .... W. Virginia Wisconsin Wyoming u 3 a O 1 S p O ■J3 •■» YRS YRS. YRS. 6 10 10 6 7 7 10 10 20 10 10 10 5 5 5 G 4 6 6 20 20 6 IG 20 6 6 15 6 20 20 3 10 10 15 15 15 6 10 10 6 20 20 6 20 20 G 20 20 6 10 10 4 4 10 4 4 5 6 8 8 6 20 20 6 6 6 10 10 10 6 20 20 5 5 a a o < a O YRS 6 3 5 5 4 2 6 6 4 6 3 C 6 6 6 6 6 2 2 6 5 6 5 6 4 '•%'- '/ y tllOPKUTY KXKMl'T PUOM SEIZURE. PROPERTY EXEMPT FROM SEIZURE. 145 ONTARIO. EXEMPTIONS— The exeiiiptiuns from Hcixure under execution a*. generally of (1 Bed. bedding nnd l)(>dHteuds in ordinary use. (2) Necessary und ordinary wearing aitparei. (3) One cooliing stove witli pipes, 1 heating stove with pipes, s<>wing< muoliine. 8U vols. b«»oks, all spinning wheels and weaving ioonis, and A large number of articles of furniture, cooking uleiisilit, etc., in all not to exceed the value of 8160. (4) All necessary fuel, meat, fish, flour and vegetables not more than sufficient for the ordinary consumption of debtor and family for oO days, and not exceeding in value the sum of $40. (A) One cow, 6 sheep, 4 hogs and 12 hens, in all not to exceed th« value of $75; also food for them for thirty days. (G) Tools and implements of, or .lattels ordinarily used in the debtor's occupation, to the value of SlUO. (7) Bees reared and kept in hives to the extent ol fifteen hives. On the death of the debtor these goods go to the widow and family. QUEBEC. EXEMPTIONS— The following articles aro exempt from st'zure: Beds, bedding and bedsteads used by the family: their bearing apparel; two stoves and their appendages ; cooking utensils and furniture up to 850 ; a sewing machine if used for earning money: fuel and food for three months; a span of horses or yoke of oxen, 1 cow, 2 pigs, 4 sheep, plough, harrow, cart, etc.: tools up to S30 ; any money or objects given or be- queathed for ailment or on condition of their being exempt from seizure. NOVA SCOTIA. The necessary wearing apparel and bedding ot the debtor and his family, and the tools or instruments of his trade or calling, one stove and his last cow, are exempted from execution, > NEW BRUNSWICK. The wearing apparel, bedding, kitchen utensils and tools of his trade or calling to the value of 9100. The interest of the allottee in free grant land is exempt. PRINCE EDWARD ISLAND. The necessary wearing appaiel and bedding of the debtor and his family and the tools or instruments of his trade or calling, $25 in money and his last cow are exempt. "IW""^-""" ■»7?? i4e HOW TO COLLECT DEBTS. ■tt"itt;ai£!!;:^;; TJ:.^' • / ..;:;i:r-;;:;:"- — vji:.:.:..::;at;^;j;- *^^ V:. "^Sifi^T?^ ^''^^■■■jmmi^A ^» *'HIS BURDEN Ob' DEBT HB BORE TO THE GRAVE." ' HOW TO COLLECT DEBTS. If no settlement can be reached by mutual agreement, and every effort has been exhausted for reaching a settlement, the next thing to do is to carry the matter into the courts and there have it adjusted according to law. But this method is both expensive and uncertain. A settlement, though not very satisfactory, is often better than the results which can be reached through the courts. ^' I ONTARIO. ARREST FOR DEBT, ABSCONDING DEBTORS-When a cred- itor has a claim of $100 or over, and can show to the satisfaction of the Judge that he has such claim and that there is reasonable and probable cause for believing that the debtor is about to leave the province with intent to defraud his creditors, an order for arrest may be granted. EXAMINATION OF JUDGMENT DEBTOR — The .iutlgnient debtor may be examined as to his pro))orty at the time debt is incurred, and the disposal of the same, and in tl>e higher courts the transferee may also be examined On examination in the Divison Court the Jud'^e may order the debtor to pay the debt in such way as he deems proper, and in default may issue an order for committal. ■p m wm BOW TO COLLBOT DBBTS. 147 GARNISHMENT.— Debts over 125 due the debtor may be attached in the Division Court at the time of the issue of the summons, but in the County Court and High Court only after judgment. • , After judgment has been rendered, the money or goods due the defend- ant, if in the hands of n third person, may be attached to pay the plaintiff. The person in whose hands the money or goods attached are, is known in In w as the garnishee or trustee. ATTACHMENT— This is a writ issued by the Justice of the Peace or Judge, or some other officer having jurisdiction, commanding the shoriiror constable to attach the property ,of the debtor, to satisfy the demands of the creditor. This writ may he issued at the beginning or during the suit. All attachments lose their validity in case the i.:'btor (or defendant) wins the suit. JUDGMENT AND EXECUTION— A suit is ended by the courts giving a judgment, either in favor of the debtor or the creditor. If the judgment is in favor of the plaintiff and the dofend;int refuses to pay the amount of the judgment, an execution is issued by the court which com- mands the sheriff to take sufficient property of the defendant, if it can be found, to satisfy the judgment. EXECUTION— In the County Court and High Coart execution may issue immediately upon entry of judgment, uiiless stayed by order of the Court or Judge. Writs of Exectition must be renewed before the termina- tion of a year from their date, and must be renewed each year following in like manner. I-ands cannot be sold for one year from the time the writ is delivere . to :he sheriff, but debtors' lands are bound from date of delivery. . - QUEBEC. ASSIGNMENTS— Any creditor for S200 or over may make a demand of assignment on a debtor who does not pay, and if the latter refuses he may be arrested on a capias. Tlie court, on the advice of the creditors, ap- points a curator or trustee who realizea and divides the estate. The debtor is only discharged to the extent of the dividend. ' " ATTACHMENTS— A capias against the person or an attachment against the property of a debtor, may issue before judgment on an affidavit by the creditor or his agent that the debtor is about to abscond or to secrete his property with intent to defraud his creditors, or that he Is insolvent and refuses to assign. EXECUTIONS— Execution against goods and lands cannot issue until 15 days after judgment, except upon an affidavit similar to that for attachments above. Chattels can be sold after 8 days' notice and lands after two months. Mechanics' Liens, Homestkad Exemptions, Notes, Mortoaors, Contracts, Etc., arc explained under proper headings in other parts ol the book. 111 1'^ I ii ■ 148 THE CREDIT SYSTEM. THE CREDIT SYSTEM. ITS ADVANTAGES AND DISADVANTAGES. 1. There are many good reasons why people should pay cash for every- thing purchased. Hopeful people will always buy more freely if Ihey can get it on credit, and are never anxious about pay day to come around. 2. Remember that those who sell on credit musi charge from ten to fifteen per cent, more/or goods in order to cover the interest and risks. It has been found that from seven to ten per cent. of. trusted out accounts.beconie worthless. 3. It is always uncertain which of the trusted persons will fail to pay his account, and consequently all persons buying on credit have to share the extra prices, in order to meet the losses which all businessmen sustain that do a credit business. 4. Remember, the man who can pay cash for goods, or whatever pur- chases he may make, can always secure a better bargain than the man who buys on credit. It will therefore be a great saving if everyone could manage, by rigid economy if necessary, to pay cash for everything they buy. It would pay a high rate of interest on everything purchased. 5. Persons who buy real estate, or merchants who buy large quantities of goods, may often find it necessary to buy on credit. Many of our wealthiest larmers and business men made their money largely in having the Benefit of credit, but at the same time, if cash could be paid for every tliiug pur- chased, whether real estate or other articles, it would boa great saving to the purchaser. 6. Keep your word as good as a bank and you will always have credit when you desire it, and friends when you need them. How to Secure a Merhanie's Lien on Property. 1. A Lien is a legal claim. It includes every case in which either real or personal property is charged with any debt or duty. Or in other words, it is the right to hold possession of property until some claim against it liaa been satisfied. 2. Possession is always necessary to create a lien except in case of real estate. The lien simply extends to the right of holding the property until the debt is satisfied. FORM OP mechanic's LIEN. 149 3. The existence of a lien does not prevent the party entitled to it from collecting the debt or claim by taking it into Court. 4. Warehouse men, carpenters, tailors, dyers, millers, printers, etc., or and person who performs labor or advances money on property or goods of another has a lien on same until all charges are paid. 5. Hotel Keepers have a lien upon the baggage of their guests, whom they have accommodated. 6. Common Carriers have a lien on goods carried for transportation charges. 7. Agents have a lien on goods of their principal for money advanced. 8. How to Hold the Lien. Never give up possession of the proi)erty until the debt is paid. 9. Eeal Property. If the debt is on a house, barn or other real property, file a lien on the whole property, and have it recorded in the County Registry office. The claim then partakes of the nature of a mortgage. 10. Mechani&s Lien. Many of the Provinces have enacted special laws to protect mechanics who furnish materials for buildings wliich they erect for others. The lien must be registered within 30 days from the time the last work was done or material delivered and an action thereon must be commenced within 90 days from such time, otherwise the lien becomes ex- tinct. The following form is the one generally used in Ontario : FORM OF MECHANIC'S LIEN. Thomas Bell, of the City of Haniilton; Bricklayer, under the Mechanic's Lien Act, claims a lieu upon the estate of John Grant of said City of Hamilton, Contractor, in the undermentioned land in respect of 40 day's work performed thereon while in the enployment of Peter Smith, of the City of Hamilton, Builder, on or before the 30th day of June, 1892. The amount claimed as due is for 40 day's wages at S3.50 per day— $140.00. The following is a description of the land to be charged : Lot 5 and west half of Lot 6 on the west side of James Street, south according to Plan 408 filed in the Registry OflSce for the County of Wentworth. Dated at Hamilton this 24th July, 1892. Witness, THOS. BELL. Adam Meyers. AFFIDAVIT VERIFYING CLAIM. I, Thomas Bell, named in the above claim, do make oath that the said claim is true. TUGS. BELL. Sworn before meat the City of Hamilton, in the County of Wentworth, this 24th day of July, 1892. S. F. Lazier, A Commissioner. \ The agreement to refer matters in dispute to the decision of arbitrators is called a mbmimon, and the terms of tlie agree- ment sliouid be written out and signed by tlie disputing parties. The decision of the arbitrators is called an award, which should be put into writing in distinct terms and signed by tliem. ■f^ »'»«E*sp^^f^r3»i 160 LAWS OF THE PUBLIC ROADS. LAWS OF THE PUBLIC ROADS. 1. PUBLIC ROADS are those which are laid out and supported by Crown or Municipal Councils. Their care and control is regulated by the statutes of the different Provinces, and in detail will not be referred to here, as they can be easily ?ooked up by those wiao desire iufuimation so entirely local. 2. OWNERSHIP— The soil and the land remains in the Crown. 3. LIABILITY — The repair of highways is usually imposed upon the Municipalties, and they are made liable by statute for all damages, against persons or estates, from injuries received or happening in consequence of a neglect of duty on the part of the officers having the same in charge. 4. The opening or closing of highways Ms effected by the by-law of a Municipal Council. 5. LAW OF THE ROAD— Persons traveling with carriages or vehicles of transportation, meeting on any public way, it is customary to turn their carriages or wagons to the right of the center of the road, so far as to per- mit such carriages or wagons to pass without interruption. 6. RUNAWAYS— The owner of a runaway horse or horses, if negligent, or not exercising due care, is responsible for all damages that may occur. 7. Any unreasonable occupation of the public way, whether arising out of a refusal to turn out and allow a more rapid vehicle to pass, or from an unjustifiable occupancy of such a part of the road ns to prevent others from passing, will render the party so trespassing liable for damages to any suf- fering injuries therefrom. 3. PETITIONS for laying out or changing on road or street are made \o the Municipnl Council- > ABBITBATION. 161 How to Settle Difficulties by Arbitration. Arbitration is an agreeinent by parties who liave a contro- versy or difference to tlie idecision of a third party. • Arbitration is one of tli(| liigliest courts for the settlement of personal differences, and if people would only learn more of its benefits and advantages, lawyers by the thousands would not thrive and fatten upon the earnings of those who could make better use of their mon^y. When the matters in differend^e are simply those of fact, it is often more satisfactory to subiVut them to the decision of mutual friends, each contending party choosing one, and the two arbitrators thus chosen choosiijg the third, and the three parties thus chosen constituting the "sourt. The decision of the arbitrators is called an award. The award should be specific and distinct containing the decision of the arbitrators in as clear and concise language as possible. The following oath should be taken by Wie persons chosen to act as arbitrators or referees before entering upon the exami- nat'on of the matters in dispute : We, the \indersigned arbi- trators, appointed by and between Henry Smi^h and Kichard Brown, do swear fairly and faithfully to hea'|f and examine the matters in controversy between said lldHry Smith and mmmt I 162 ARBITRATION. N Bichard Brown, and to make a just award, according to the best of our understanding. ^ P. D. Crimmins, J. O. Everett, O. M. Powers. 8worn to this 26th day of May, A. D. 1885, before me. D. B. Giveler, Justice of the Peace. Oath to be administered to a witness by the arbitrators : You do solemnly swear, that the evidence you shall give to the arbitrators here present in a certain controversy submitted to them by and between Henry Smith and Richard Brown, shall be tlie truth, and nothing but the truth, so help you God. Nations by a system of arbitration are avoiding bloody and protracted wars. Arbitration Best for Farmers. Arbitration is almost invariably preferable to litigation. It is not only the easiest, quickest and cheapest way to settle dis- agreements, but saves much vexation and subsequent dissen- sion. Were individuals, corporations and nations to arrange their disputes by arbitration, instead of resorting to litigation and warfare, the people would be saved millions of treasure, and the world spared much shedding of blood. A peaceful settlement of difficulties is usually followed by prosperity, while "going to law" or war usually results in loss and suffer- ing to both contestants. Indeed, litigation and warfare are twin relics of the dark ages, and so long as they continue in vogue we may look in vain for harbingers of the promised millennium. Of ail classes, farmers should, so far as possible, avoid entering into litigation; for whether they win or lose, they are proverbially worsted, the lawyers usually taking the cream, and leaving only the skim-milk for the winning contest- ant. 'Truly, there is neither glory nor honor, profit nor pleas- ure in litigation, and the less people who profess to live "on the square," and, according to the Commandments, have to do therewith, the better it will be for both their present and future peace and procperity. Even in the most aggravating case of trespass, and the like, no good citizen should resort to the law, until ail amicable attempts at settlement have failed. Indeed, and finally, whatever may be the provocation, don't get mad and impulsively prosecute your neighbor, but keep your temper. B0AKD8 OP TRADE AND STOCK EXCHANGES. 153 NEW YORK STOCK EXCHANGE. ■CARDS OF TRADE AND STOCK EXCHANGES. Boards of Trade and Stock Exchanges were originally organ- ized to facilitate trade in the various commercial interests of the country; but unfortunately instead of blessing and benefit- ing mankind they have become gigantic engines of robbery and oppression. Members are elected by ballot and the ad- mission fees vary in different organizations from nothing to j53,O0O.OO. Dealing in Futures. This is simply a " high-toned " form of gambling, or in other words a system of *' marked guessing" in which the best guesser wins. The game, like all other popular gambling games, is exceedingly simple. You simply bet on the market if it goes up or down, you win or lose just as you have staked your money. Margins. Margins are sums of money put up as a forfeit to secure the winner. Wlien the margin is exhausted so that further loss is not guaranteed, it is the custom to closa the trade and the win- ner "rakes in the pot" using the gambler's way of putting it. Option Trading. "Seller's option '• gives the person selling the privilege of making delivery at any time before the expiration of the con- tract by giving one day's notice. "Buyer's option " gives the pj.iii1!liJRI"mi 154 BOARDS OF TUADE AND STOCK EXCHANGES. purchaser a claim fur delivery at any time before the maturity of tlie cuutract. Corners. Thousands of bushels of grains are bought and sold for every bushel brought into the elevators. Chicago Board of Trade sells every day as much wheat as the State of illinuis harvests in a year. It can then be easily seen how " commerce " can be forced. In a Board of Tiade each buyer buys upon the supposition that each seller is selling what he has not got, and the buyer is buying what he does not want Sow it is easy for a set of men with an unlimited amount of money to com- bine and " corner" any article in the mniket. It simply con- sists of buying more than can be delivered, and then making the sellers deliver or forfeit their margins. A "bull" is one who operates to raise the market— so called from the nature of the bull to toss with his horn'. A "bear" is one who tries to lower the market, so called from the nature of the bear to tear down with his claws. A " lame duck " is a member un- able to fulfill his contracts, and is therefore expelled. Preferred Stock. This kind of stock takes preference of the ordinary stock of A corporation, and the holders are entitled to a stated per cent, annually out of the net earning before a dividend can be de- clared on the common stock. Preferred stocks are generally the result of reorganization, although sometimes issued in pay- ment of floating or unsecured debts. How Stock is Watered. - Sometimes the charter of a corporation forbids thedechiriiif:! of a dividend exceeding a certain per cent, of the par value of its stock. In this case the directors may find it desirable to "water" the stock— that is, issue additional shares. This in- crease in the number of shares of course recfuccs the percent- age of dividend, although the same protit in the aggregate is gecured to the stockholders. N DETECTING ERRORS IM A TRIAL BALANCE. 15^ How to Detect Errors in a Trial Balance. No rule or set of rules can be given for tfie certain detection of all errors in a Trial Balance, save a careful review of the entire work. If the errors are few tlie following rules nuiy be of service : 1. If tiie error be exactly ^1, |100, ^1000, etc., the mistake is very likely to be found in the additions either in the Ledger accounts or in the Trial Balance. 2. If the error is a large amount, see that all the amounts have been entered in the Trial Balance. 3. If an amount has been omitted in posting, the Trial Bal. ance will be just that amount out of Balance. Look for that amount in Joamal or other books. 4. The Cash Balance can never be on the credit side. The balance of Bills Receivable should never be on the credit side, nor the balance of Bills Payable on the debit side of the account. 5. If the amount has been posted on the wrong side of the Ledger the Trial Balance will be just twice that amount out of balance. Look for half that amount through the books. t>. If the error is divisible by 9, it is very likely that the mis- take was made by a transposition of figures, as, 345 posted 453 makes an error of 108, which is divisible by 9, again 753 posted 735 makes an error of 18, also divisible by 9. Errors of trans- position are the most difficult to find. 7. If the error is in the dollar column or cents column only, the columns on the left need not be re-added. 8. If the above rules fail, only a careful review of the entire work, checking each entry, will determine where the mistake has been made. mt^r^mm ^^l^'^PF 156 FORMS OF ACCOUNTS. HOW TO KEEP ACCOUNTS. RULES FOR KEEPING ACCOUNTS. The following are sugjjested as simple forms for keeping aC' counts for the use of those whoso business or taste does not require a more ehiborate form of book-lieeping :— Always charge or "debit" a person for wliat lie nuiy get, and •credit" him for what you receive from him. Tlie word "To," prefixed to an entry, indicates a debit, and the word "By," a credit. The books necessary are two, called a Day Book and Ledger. In the Day Book should be entered, in diary form, every transaction as it occurs, using as simple and concise wording as possible to express all the facts. . Accounts may be opened with "Cash," "Stock," "Merchan- dise." "Bills Payable," "Bills Receivable," "Interest," "Profit and Loss," "Expense,* etc.; and the farmer may open ac- counts with each field of his farm, as "Field No. 1," "Field No. 2," "Orchard," "Meadow," etc., charging each field with the amount of labor and material expended upon it, and crediting it with its products. lie may also keep an account with his cows, pigs, fowls, etc., and thus at any time tell at a glance the profits or losses of each department of his business. CASH BOOK. Cash Rec'd. Cash Paid. 1891 May 2 tt 5 K f) «t 10 tl 12 65 5 .•50 6 45 Mr. J, Smith, FORM OF BILLS. New Orleans, July 26, 1891. To B. n. Fknton & Co., Dr. lo 48 yds. Muslin, 12 4; Drilling, 11 10 i: (iinghani, ''.^ 20 1) French Chintz, a 7 It Broadcloth, flC 2 doz. Spools Thread, . «57 56 IG 50 00 7i> 50 00 G5 12 ir I ,! < I 15H HOW TO KEKr FAIIMKU'S ACCOUNT. HOW TO KEEP FARMER'S ACCOUNT. Cornfield. Dr. \mi April 4 !• 8 o 80 75 25 50 20 80 Family Expense Account. Dr. iH7y Jan. 5 II 15 II 19 II 1(5 Mcli 15 Mav 29 June 20 )Se|)t. 24 II 24 Nov. 8 Dec. 18 <« 18 11 To2prs. Boots @f).00 •' 1 pr. Ladies' Boots " M. Cohn, ' utting Pants and Vest " 1 lb Tea " ;> yd3.Ca.ssiniere(^2.iiW; '•"un:ires4.75 1 pi'. Boots @ 2..i0; Bep'iiT bhoea 50c 1 pr. Pan 1 pr. Siloes 1.7.% 1 pr. liuots 4.^0 1 Umbrella 2.00; Sundries 2.75 1 pr. Boots M Cohn, Cutting Pants " 1 pr. Boots Total Expense II II ti II ti II Cr. It 81 8 4 225 00 80 Or. 12 2 3 1 10 3 8 5 4 8 1 5 50 75 75 75 50 25 65 651 65 26 25 LKOAh roiNTSON DOOKKEEI'INO. 109 80 26 25 LEGAL POINTS ON BOOK-KEEPING. PRACTICAL 8UQGESTIONS FOR BUSINESS MEN. 1. The day book, or' other books of original entries, are evidences of sale and delivery of goods, and work done. 2. Tlie time to make an entry against the purchaser is when the goods are ready for delivery. 3. Entries, to be admissible as evidences, should be made by the proper person, and made without erasure, alterations or interliiie;\tion. 4. Mistakes should be corrected by marking the wrong entry void, and then making a correct entry, or if there is sufficient room, make a brief explanation. 5. AH accounts must be itemized, and no general charge can be considered as evidence without giving the items. 6. If A. guarantees that he will see that B. will pay a certain bill of goods, then the goods must be charged to A. and not to B . but if A. guarantees the account of B., if the account is for some date of the past, then such a guarantee must be in writing. 7. To collect a debt on the evidence of book account, from a person in a distant place, a copy of the account should be made out, and accompanied with an 'affidavit, setting forth that the above account is correctly taken from the book of original entries, and tliat the charges were made at or about the time of their respective dates, that the goods were sold and delivered at or about the time the charges weie made, and the charges are correct, and accounts just, and that the person named is not entitled to any credits not mentioned in the account. This affidavit should be sworn to before a magistrate, commissioner or notary public, and it will save the trouble of producing or sending books. 1.60 CLEARING-HOUSE.— COUNTERFEIT MONEY. THE CLEARING-HOUSE SYSTEM. A clearing-house is an association of tlie banks and bankers of a city for the excliange of thtir checks and the adjustment of accounts between themselves. A business man, receiving a check in the course of trade, seldom thinks of sending it to the bank on which it is drawn, but simply deposits it in the bank with which he keeps his account, only taking the precaution to Ij.xve it "certified," if he doubts its goodness. Thus, at the close of a day, eacli bank will hold a number of checks drawn '^•1 other banks. These are assorted, and placed in envelopes marked with the names of banks on which they are drawn and with the total amount, and taken V>y a clerk and messenger to the cleaving-house. There the balances against or in favor of each bank are ascertained, and are paid in by a certain hour each day, and the accounts settled. By the clearing-house system the exchange of millions of dollars is daily effected in large cities by the transfer of a few thousands i 51 1 HOW TO DETECT COUNTERFEIT MOMEY. 1. A CouNTEUPEiT is a fac-simile of the genuine, or made as nearly like it as possible. A spurious note is different in design from the genuine and calculated to pass wliere the genuine is not much known. An altered note is one altered from a lower to a higher denomination. Piecing is done by making ten notes or bills of nine, by cutting a counterfeit note into ten pieces. 2. There are two silk threads through the bill lengthwise, one near the top and one near the bottom. By holding i'^ up to the light you can easily see the threads in each bill. This is one of the best tests of a genuine bill, because no counter- KOW TO DETECT COUNTfcnPEIT MONEY. 161 feiter can put in the silk tliieads and imitate tlie genuine bill in that respect. ' 3. bee that the portraits are ffood, and notice tliat the pupil and tlie wliite of tlje eye show distinctly. Then see that the sky and water are clearly transparent. In counterfeit notes the pictures are always pour and the sky, water, etc. looks scratchy and irrejiular, 4. The ink used in genuine notes is very difficult to imitate. It gives a clear, glossy expression, while counterfeiter's ink looks dull, snmtty and muddy. 5. The pr.per of a counterfeit is always of an inferior quality, while the government has the best and most perfect system of manufacturing the highest grade of paper. 6. Examine the medallion rulings and circular ornaments around the figures with a microscope, and see if they are regular and in all parts mathematically exact. This is done by a machine that costs from ?7o,000 to ^150,000, and conse- quently is beyond the reach of counterfeiters. Engravings by hand can never imitate this work. These medallion lines, or ruling.s, can be traced by means of a line through the figures, never breaking or losing itself in another line. In counter- feits it is always broken and irregular. H. Notes are altered by raising the denomination by taking out the genuine with acid and piinting in a higher denomina- tion with a counterfeit die. They can be easily detected by the stain which the acid produces with which the figures are taken out. 8. Never be in a Hurry in Taking Money. Look at it carefully, and never hand a bill of large denomination to a showman, especially at the tent of these traveling circuses or at the door of cheap theaters. If they have counterfeit money they will not hesitate to mix it up iu the change they return to you. !l Ml J i 162 MARKING GOOI>S. HOW MERCHANTS MARK GOODS. It is customary in many mercantile liouses to use a private mark, which is placed on tlie goods to denote their cost and selling price. A word or phrase containing ten different letters is taken, the letters of which are written instead of figures. For instance, the word "Rockingham" is selected; then the letters represent the figures as follows :— r o c k i n g h a m 123456789 If it is required to mark 150, it is done thus, rim; 75 would h&gi; 37, eg, &c. BLacksmith, Importance, Republican, Perth Amboy, Fair Spoken, Now be sharp. Noisy Table, and Cash Profit, are among the words and pluascs which can be used in this manner. An extra letter, called a " Repeater," is used to prevant the repetition of a figure. Instead of writing cdd for 100, which would show at once that the two right-hand figures were alike, and thus aid in giving a clue to the key-word, some additional letter would be selected for a repeater, — ?/, for instance,~and then the price would be written cdy; 225 would be written uye. Instead of letters, arbitrary characters are frequently used, something like tlie following :— ' JZT>AXXIAn 12 34567890 Fractions may be designated by additional letters or charac- ters. Thus, / may represent K, w' K, &c.; or \i may be written o, M +> &c. yvxxuxxxxK mgg T^oz z -i n ygmnnmmaags THE COST ANU 8ELUNQ PRICE. ■i^M BAFID METHODS FOR MARKING GOODS. 163 Rapid Methods for Marking Goods. Those who buy largely can best appreciate the value of a quick and rapid method for calculating the per cent, of profits desired. If you wish to calculate the per cent, on a single article, the following table will be an excellent method. If you desire to sell an article at any of tlie following per cents, say tlie article costs 70 cents, and you wish to make 10 per cent, divide by 10, multiply by 11=77. 20 per cent, divide by 10, multiply by 12=84. 23 per cent, multiply by 10, divide by 8=87M. 30 per . nt. divide l>y 10, multiply by 13=91. 33^ pel cent, add \i of itself =93^. 33^/3 per cent, divide by 3, multiply by 4=93^^. 50 per cent, add }4 of itself ==$1.05. Merchant's Retail Rule. As many articles, such as tea, sugar, coffee, etc., are sold at a given number of pounds per dollar, the following method will show the number of pounds that can be purchased for any number of cents. livhK.—Multmlp the number of pmtnds to be sold for one dollar by the mimber of cents worth desired. Example.— When sugar is sold at fourteen pounds for a dollar, how many pounds can be purchased for seventy cents? Solution, 14 X. 70 =9.80 or 9 Ys 164 HOW TO DO BUSINESS WITH AN AGENT. When you deal with an agent you do business at your own risk. ■I'l i HOW TO DO BUSINESS WITH AN AGENT. 1. A general agent is one authorized to transact all his prin- cipal's business, or all his business of some particular kind, or at some particular place. ^ 2. A special agent is one authorized to do one or more ■p HOW TO DO nrSTN'ESS WITH AN AGENT. IGo special things in pursuance of particular instructions, or within restrictions necessarily implied from the act to be done. 3. If a special aj^ent exceeds his authority, the princial is not bound ; but if a general agent exceeds his authority, the principal is bound, provided the agent acted within the ordi- nary and usual scope of the business he was authorized to tnnisact, and the party dealing with him did not know he was exceeding his authority. 4. Express autiiority is given to an agent by what is called a Tower of Attorney. If the authority is to execute a writing under seal and acknowledged, the power of attorney must be likewise under seal and acknowledged. 5. The agent's authority may be revoked by the principal at any time. 6. An agent concealing bis principal is himself responsible. 7. An agent acting fraudulently or deceitfully is himself responsible to third parties. 8. An agent cannot appoint a substitute, or delegate his authority to another, without tlie consent of his principal. 9. A man may do through his rigent whatever he may law- fully do himself. Factors, Brokers, Attorneys, etc., are but agents in a busi- ness sense. 11, The authority of an agent may be constituted in three ways : Cy deed under seal, by writing, or by mere words. 12. Persons not of age, married women, and aliens may act as agent for others. l.'i. A notice to an agent is generally considered notice to the principal. ' ^ . • 14. The principal is liable to the third person for the negli- gence or unskillfulness of tlie agent, when he is acting in the fullillnient of the agency business. 15. Money paid by an agent can bo recovered by the prin- cipal, if it has been paid by mistake. K). An agent to sell land, or to do any important business, he should be appointed by a " Power of Attorney " which slionld be registered with the deed. 1G6 HOV/ TO MAKE CHANGE QUICKLY. HOW TO MAKE CHANGE QUICKLY. 1. Consider the amount of the purchase as money already counted out ; for example, if the purchase amounts to 46 cents, and you are handed a $2.00 bill in payment, count out 4 cents to make it 50 cents, then count out the other 51.50. 2. Should the purchase amount to ^2.54, and you are handed ^10.00, count out 46 cents to make it?3.00, then count out even dollars to make the 510. 00, and your change is correct. 3. Always count your change after receiving, and see that it is correct. hi! ; ■! HOW TO OBTAIN WEALTH. The way to make money is to save it. Always remember and practice the maxim, **A dollar saved, a dollar earned." A small sum of money saved daUy lor fifty years will grow at the following rate : DAILY SAVINGS. One Cent $ 950 Ten Cents 9,504 Twenty Cents 19,006 Thirty Cents 28,515 Forty Ceats '. 38,015 Fifty Cents $47,520 Sixty Cents 57,024 Seventy Cents 66,o28 Eighty Cents , 7G,032 Ninety Cents 86,537 Owe Pollajr 8476,208. \ iBHi HOW TO WRITE A SUBSCUirTION. Ki )i How to Write a Subscription to Build a Ciiurcli or Bridge . or other Public Works. We THE Undersigned, do severally promise and agree to pay F. J. Davis, George llaight, and U. F. Lincoln, Trustees of the Congregational Society of Ottawa, Illinois, lor the Com- missioners of Highways of the Township of Ottawa,) the sum set opposite our respective names for the purpose of building a church for said society in the city of Ottawa aforesaid, (or for the purpose of building a bridge across the Illinois river,) and we request the said Trustees, (or Conmiissioners,) for the contract for the building of said church, (or bridge,) and to build the same and to apply the sums of money hereunto sub- scribed in payment 'hereof. Witness our hands t'lis first day of July, 1891. William Hull, 5J00.00 Jacob Moss, . . - ^ . lOO.OO Thomas J. Davis, - - . o 50.00 mr-mm ^%0mmmmfW'^fW'^ ' n MsassB wmmm 168 HOW TO WRITE KES0LUTI0N8. .! "In the midst of life there is death." HOW TO WRITE RESOLUTIONS On the Death of Members of Societies or Prominent Citizens. 1. Resolutions of societies, clubs, or any organization on the death of a njeniber sliould alwaj's be deliberate, concise and consistent. 2. Great care should be taken that they are not too brief nor too long, and be careful to avoid excessive exaggerations. 3. Resolutions in form are always prefaced with a preamble which should specify the occasion ot what shall follow. The preamble should begin with *' whereas," and each resolution should begin with " resolved ' or •' be it resolved." 4. When resolutions have been framed by a committee, all their signa- tures should be annexed to the resolutions. FORM OF RESOLUTIONS. Wherkas, The great and supreme Ruler of the universe hjis in his intinite wisdom removed from among us, one of our worthy and esteemed fellow-laborers Henry A. Harlow ; and whereas, the long and intimate relation held with him in the faithful discharge of his duties in this society makes it eminently befitting that we record our appreciation of him ; therefore. Resolved, That the wisdom and ability which he has exercised in the aid of our organization by service, contributions, and counsel, will be held in grateful remembrance; Resolved, That the sudden removal of such a life from among our midst leaves a vacancy and a shadow that will be deeply realized by all the members and friends of this organization, and will prove a serious loss to the community and the public. Resolved, That with deep sympathy with the bereaved relatives of the deceased we express our hope that even so great a loss to us all may be overruled for good by Him who doeth all things well ; Resolved, That a copy of tlsese resolutions be spread upon the records of this organization, a copy printed in the local paper and a copy forwarded to the bereaved family. X OLD SUrEHSTITIONM. Old Superstitions. Born on Monday, fair in the face. IJorn on Tuesday, full of God's grace, lioni on VVednt'sday, best to be had. liorn on Thursday, merry and glad. Born on Friday, worthily given. Born on Saturday^ work hard lor a living. Born on JSimday, shall never know want. 169 •M^ The Sundays Observed by the Different Nations. Monday. Tuesday, • Wednesday, Tiuirsday, Friday, Saturday, Sunday, Greeks. Persians. Assyrians. Egyptians. Turks. Israelites. Christians. 12 tmammm ■i" j^p^^^^^ FIXED ANU MOVAUI.h FKbTIVALS, &C'. MORLIAMENT BUILDING. OTTAWA. CANADA. FIXED AND MOVABLE FESTIVALS, &c. II New Year's Day January Epiphany .' " Septiiagesima SuiKlay February QuinquaResima—Slirove Sunday " St. David March Ash Wednesday " Qiiadraf?esima— 1st Sunday in Lent " St. Patrick " Annunciation — Lady Day " Palm Sunday April Good Friday . " Easter Sunday " Easter Monday St George Low Sunday " Rogation Sunday May Queen Victoria'."* P.irtliday " Ascension Day — Holy Thursday " Pentecost— Wiiit Sunday June Trinity Sunday " Corpus Christi " Accession of Queen Victoria " Proclamation of Queen Victoria " St. John Baptist— Midsummer Da V *' 8t. Peter and St. Paul '. " Dominion Day July Miciiaelmas Day September 29 All Saints , November 1 Birth of Pi ince of Wales " 9 1st Sunday in Advent " 27 St. Andrew , " 30 Conception December 8 St. Thomas " 21 Christmas Day " 25 1 6 It 28 1 2 (> 17 25 10 15 17 IS 23 21 22 24 2(5 5 12 It) 20 21 24 29 1 I'OSTAI, KATKS, 171 LIGAL HOLIDAYS IN ONTARIO. NOVA SCOTIA AND New Brunswick. New Year's Day ; (lood Friday; Kasltr Moiiilay ; Qtieon's Hirllulay ; Domiiiioii Day ; CliriMtiuas Day. ADDITIONAL HOLIDAYS IN QUBBIC. Epiplianv; Aiuiimciiilioii ; .X.SdMi.ddii ; ('i)r|iiis Chrisli ; St. Peter's and St. rMiilN f>iiy ; All S:iiTit« ; Cunccptioii. Also, tlirotii;li(iiit tli(> Dntnininii, all days apixdiited by Proelaiiialioii for arieiieral Fast or riuink.sgiN iiig. POSTAL RATES.- Letters. Letters addressed to plaees In ('ariad:i and riiitcd States, H ceiils for each oz. or fnutioii thereof. Newfoundlaii : and (Jreal Britain (whether s(!nt hy Canadian or New York Mail .Steamers). 5 cents for each half oz. or fraction thereof. POST C\ RD.S, for correspdiuK nc c between Canada and the United King- dom, iiuiy b»' obtained at the Stamp Agencies at 2 cents each, as also cards for any Postal Union country. N. B.- One cent postal cards, with an extra cent stamp attaehed, can ho nsed ill place of two cent postal cards ; nothing can bo pasted on or attached ^to a postal card. CITY OR DROP LETTERS. FOR CITY DELIVERY^ 2 c(!nts for each oz. or fraction thereof. The above rates niu'^t in every ease be pi'epaid liy postage stainj). Tf insufficient I V paid double the amount of tlie deficient postage will bo charged on delivery. REGISTRATION OF LETTERS. Letters intended to be Ilegistered, when addressed to places in Canada, must be prepaid by stamp, in addition to the postage rate, ."> cents each. To the United Status, '> cents each, and to the Umtku Ki.N(ii)OM, .Scents each. The Registration fee on all letters must be prepaid by llcgistration Stamps, which are not available for i)ayment of ordinary postage. All letters for I'egistration should be posted lo minutes before the liour of closing tlie mails. Rkgistered Lettkr Stamps may he obtained at any stamp agency. All classes of matter addressed to Postal Union countries may bo regis- tered, and the sender may entitle himself to an acknowledgement of delivery to C^ie party addressed, by the payment of a fee of 5 cenis in addi- tion to the registration fee. No letter will be accepted for Registration, addressed either ton fictitious name or to ini lals, and any such iiegistered Letters received from other ottices or deposited in the Letter Box for Registration will be sent to the Dead Letter Office. NEWSPAPERS AND PERIODICALS published regularly at intervals of not more than one calendar month, hav- ing a full title, the'place, date of publication, and the number of the issue printed at the top of the tir.st page, posted by the publisliers in the Post Office at the place where they are printed, anil addressed to regular sub- scribers, or newsdealers, resident in Newfoundland, the Ihiited States or Canada, except at the place of publication, are transmitted free of postage. 172 POfj'lAl. ItATKrt. ■I II ?M Book Packets not exceoding o lbs. in weight can be sent tu tin* Unitcil KiiiK^utu. Tl»e limit of weigl)t for Bnok I'uclii'ts pi'ssing in Canadii is fi Mw. Tlic nilti is 1 cent for 4 oz., also to Miinitobn, Nortli-Wviit Territory unci to Victoria, R. C. Bool{s, unci all printed unitter to U. 8 , 1r>. per 2 oz. Lkoal AM) (;oMMERiiAl- PaMchs. — Le^al and foninicrfial juiikir, noBtcid for plaue.i in Canada, generally are ."ubji-ct to Irf/tr rate iinltsH M-iit by piMccI post; except deeds and insurunce policies, wliicii arc one cent i)er 2 o/. Postage ratcH on J^eKal and Coinniercial papers, addressed to Postal Union c-otintrics, are as follows, vi/..: to countries wliere tbe letter rate is "> cents per |4 oz. tbe rate «»f lenal and conuiiercial papers is 'i cents for the first lo oz , and one cent for each atlditional 2 o/. or fraction , or to countries where the letter rate is 10 cents jier 'o oz., the rale is ."> cents for the first 4 oz., and 2 centa for each additional 2 oz. or fraction. PARCEL POST. There is no parcel post between Canada and the United States. 6th class nnitter to U. S., Ic. per oz. Limit of weight, r> lbs. A parcel post, by the Canadian steamers only, between Cimada ami the United Kingdom, Newfoundland and all those countries and colonies with which the Unilecl Kingdom maintains a parcel post, has been estal)lisbed. A parrel must not exceed 5 lbs. weight, nor be more than 2 ft. lon^' by 1 ft. wide or deep. A Customs declaration form must be obtained and tilled up at the Po.st-otllce, noting contents and value. Parcels posted without thin formality are .sent to the Dead Letter Office. The rate from Toronto to tbe United Kingdom is 25 cents per lb. or fraction of a lb. Tobacco is oro- hil)ited in the case of parcels for tbe United Ivin^'dom. By inland Canaciian parcel post the weight of parcels is limited to .5 lbs., and the size to 2 ft. by 1 ft. The rate is G cents per 4 oz., or fraction of I oz PATTERN AND SAMPLE POST. CANADA.— Patterns and .samples of merchandise, not exceeding 24 oz. in weight, when posted in Canada for places within Canada, must l»e pre- paid by po.stage stamp at the rate of one cent per 4 oz. wei;jnt, and put up in such manner as to admit of inspection. Goods sent in execution of an order, however small the quantity may l)e, or articles sent l»y one private individual to another, not being actually trade patterns or sample:?, are not admissible ns such. UNITED STATI':S.— Patterns and samples of merchandise, posted for places in the United States, will continue to be subject to tho special rate of 2 cents for first 4 oz., 1 cent each additional 2 oz. prepaid by postage stamp. Not to exceed 8 oz. in weight. All newspapers, books, printed matter, samples, patterns to be sent by anv mail, must be posted half an hour before the time of closing. TiCtters to mere initials or fictitious names will not be delivered, unless addressed in care of a resident, or to some box in the Post-office. Re-directed letters to places within tlie Dominion or U. S. will be for- warded without any additional charge, but should not be taken from pust- otiice. Letters originating in Canada, re-direct(>d to any of tlie Postal Union oountries, except the United States or non Postal Cnion countries, wliere prepayment is not compuLsory, will be forwarded even if taken out of the office and subsequently re-posted. Letters containing Gold or Silver Money, Jewels or precious articles or nnythfng liable to Custom's duties, cannot be forwarded by Post to any of the Postal Union countries except the United States. POST-OFFICE SAVINGS BANK. Deposits from $1.00 upwards, on which interest is allowed, will be received for transmission to the Central Office of the Post-office Savings Bank. Pass Books, and every information to be had on application. LAWS OV THK ITlil-IC UOAl). — KSTHAY NOTICK. 173 ESTRAY NOTICE. Ta^ff Notice! — On the 3rd day of June, jSqi, there 'dray ed on to my inclosed land in the town of Van Jl'ert, County of Du Page : One two-year old colt, a dark bay, with small star in the forehead, and left hind foot white ; and one dark brown calf, with black spots on each side. Anyone claiming the abone described animals can obtain possession of same by furnishing sufficient proof of ownership, and paying all expense i^' ost. f.A.Hertel. 1. The aliovt) ,:ot..'<'! n'i:\f be printed in tlie local paper, or written ( .t, ti^ d laciifH/ p in three or four prominent places in the vie' nrv- wi;. re ;:.^ stray animal was taken up. 2. No one can claim a stray without advertising the same, and giving kiie proper notice, such as the statutes of the State ivjquire. 3. If the stray is not redeemed by the owner, it may be sold at public auction to pay cost and expeuse. MM* I- i I 1; r 11 174 SWINDLING SCHEMES, fievep Sign fl SWIND LING SCH EMES. SIX PRACTICAL RULES T3 REMEMBER. 1. Beware of the Swindler, He is everywhere and in all kin Is of business. 2. Never ttign a paper of any kind for a »irat'(ier. Make eurjf man unknown to ymi, who desires to do bvninexx with you, prove to you, beyond a daiibt, that his business is legitimate and that he acta within the limits of his authority. 3. Never try to' beat a man at his own game. The sharpers at every fair and circus and other places uheie iieople in large iiunibors congregate, will always* offer you gre»t inducements with cards, dice, wheels of fortune, etc, Tluy will urge you to bet on a certain caid or number ana slurv you how one dollar could have won 3-0 00 or a SlOOOO ; but when you bet your money, you never win. A. Never bet or gamble. In trying to get something for noth- ing, we too often find ourselves the victims of confidence and swindling schemes. Honesty is the best policy, always has bee^n and always will be. 5! Never try to get the best of a sharper by buying a box, watch-case, or anything else in which you have seen him put a ^10 or a $20 bill. 6. Deal with responsible parties, or see that the article is worth the price before paying for it, and you will never sufiFer the mortification of hem^ swindled, \ H HI 6 z o z 3 Q Z CO "^
  • ::> ID .£ tn -a rt «^ C fci) Ji rt --'■*-' c g (^ o a . n >- •u S '" S '^ ^ s C ^ rt c cs c: c a, 9 y ^ fcr, a c o o c (U c >, o t« ^ CI- rt a> 3 ■*-' •(-> I— ( in a — 43 2 o 6 rt >-i rt bo -1-1 in ■»-> bo a ii 73 G CJ bo a )-l u o X3 c3 ■1> 1) "f^ «^ S^ o ^ ^ = o is t-- +-» C- QJ ►^^ S s a o D- c •^ e & •^ 3 -t-j OJ (U c *-i a. '-3 "'75 a OS fmnamm % 176 THE CHEAP JEWELRY SWINDLE. I' I DON'T TRY TO GET SOMETHING FOR NOTHING. ., i THE CHEAP JEWELRY SWINDLE. Experience has proven again and again, that there is noth- ing gained by trying to beat a man at his own game and succeed in getting something for nothing. the swindle. The auctioneer starts out, after getting a crowd about him, by giving baclc to the purchasers more money than tliey paid for the article, but tlub does not generally last long. Higlier priced articles are soon put up, such as watches, etc., and the price raised from 50 cts., or a §1.00 to $10.00 or S20.00. The pur- chaser sees the seller stick a $20.00 bill or a $50.00 bill into the ■watch and close it up, and so sure are the spectators that they saw the money go into the watch tl)at there is no lack of pur- chasers. But when the watch is purchased and opened it con- tains a $1.00 bill instead of a $120.00, and the purchaser is a wiser, but not a richei man. ir^^^. THE BAKB-WIUE SWINDLE. 177 A SWINDLER SECURING THE SIGNATURE OF HIS VICTIM. THE BARB-WIRE SWINDLE. The " Wire Fence Man " is a new swindler working the farmers. The sclieme is a shrewd one and is exocutod as follows : A nicely dressed man, very pleasant in his manners, meets the farmer in liis field or at his home, and desires the privilege of exhibiting his wire fence stretcher machine, for which privilege he will build the farmer thirty or forty rods of good fenCv? for cxhiliition. All the agent asks is board while he is at work on the fence, with the nnderstanding that the farmer is to go after the machine at the nearest depot and pay the charges not to exceed §3.00 for the fence, all set up where he wants it. In order to have everything understood, and as a warrant of the farmer's good intentions, he requires him to sign a written order on a postal card, which he nuiils (as he says) to his partner, which proves to be a written contract for the machine, price ^200 (worth k-ss than ^i.'.").00). After the maclujjy cpiiies, a new man turns up with the postal 0' mm : 1ii k 178 THE I'ATENT FENCE SWINDLE. order for the machine, and requires the payment of thfc3200 as per agreement on tlie caid. lie ciainis lo he an attorney for the company and threatens to sue in the highest courts until he secures tlio payment of tlie order. Wlien will people begin to study the "Safe Methods of Business " and learn that it is not safe to sign a paper fok a ST RAN GER ? THE PATENT FENCE SWINDLE. It is an old but true maxim, that "experience is an expensive teacher." but many will lean* in no other way. The wire and picket fence combination is a good article for fencing gardens, etc.j too expensive, however, for general use. the swindle. An agent, very nicc^ly dressed, meets you in your gaiden or field, and shows you extensive engravings of the patent com- bination fence. lie warrants the fence to be just as repre- sented, 44 pickets to the rod, well painted, firmly fastened by six galvanized steel wires, etc. All of this he agrees to furnish at the low price of 20 cts. per rod. After convincing you of the cheapness of the fence, which is e£.sily done, he offers you a special discount to take the agency fur your township, for whicih you are to advance your credit to ■the amount of ^128. After securing your note he sends you a samp'e of the fence. But you soon find that the fence cannot be made for any such price per rod, and you are oi>t of the amount of credit advanced. The note has been sold, and after passing into the hands of an innocent party it can be collected, 1. CAUTION. The fence is a Patent Right Fraud. Any man wiio asks y "TiiiMiwpp^qi^viwvippii^PPVliiPPiilllpHHiiii mmmm LIGHTNING KOD SWINDLE. 179 2 = I'' THE LIGHTNING-R(iD SWINDLE. CONTR7TOT. Napcrvilley July 3, i8gi. Mr. F. y. Bechtold, please erect at your earliest convenience your lightning rods on my House accord- ing to your rules, of which said House I am the owner, for which I agree to pay you cents per foot and $3.00 for each point, $4.00 each for vanes, $5.00 each for arrows, $1.50 each for balls, and $2.00 for braces, cash, when completed, or a note due on the first day of Jajtuary next, i8g2. F. Hauswirtk. 1. In the blank for cents the canvasser or agent puts in some single liguro, say 7, that being understood to be the regular price i)er foot, but after tlio contract is signed, the agent at his leisure quietly inserts a 6 before the 7, or some other figure, making the amount G7 cents per foot instead of 7 cents, as signed and agreed upon. 2. A swindling note is generally obtained, and the contract is kept in tlie background ; but when tlie collector comes along and presents the note backed by the contract in plain figures, the farmer sees that he himself has been struck by lightning while ti-yiug to protect his house. 3. The note is generally in the hands of an innocent party, and according to law may be collected. 4. The agent canvassing the victim generally promises that t)K' rodding of tiie house shall not cost over ?28 00 or ^00. 00. But that man, however, never appears on the scene again. 5. Never deal with irresponsible persons. If you desire rods, employ your liardware merchants ; or if you desire anything in tlio iiuichinery line, patronize honest and trusted dealer^, and take no chances of "being taken iu," 1i 180 THE FAllM MACHINERY SWINDLE. THE FARM-MACHINERY SWINDLE. The latest scheme for fleecing unwary farmers is as follows. A plausible, well dressed fellow drives up to the farmer's house with two or three different kinds of farm-machinery, and asks permission to store his machines in tlie farmer's barn, and the accommodating farmer usually gives permission. After tlie macliines are stored away, the sharper remarks that tliey are the last of a large lot that lie has been selling through tlie country, and that he is anxious to close out the consignment, and if the farmer will sell two or more of the machines while they are stored in the barn, ho shall have 50 per cent, commission on the sale. The offer is a tempting one, and the farmer usually accepts. He is then requested, meiely as a business form, to aftix liis signature to a document, specify- ing the terms on which the machines aie stored on the premises. The farmer signs a lengthy printed document without reading it, or perhaps, if read, without understanding it. At the ex- piration of 30 days he is astouivled by finding himself called upon by another stranger to pay an exorbitant price for the machines stored in his barn. When the fanner objects, he is shown his signature attached to an agreement, which agree- ment, his lawyer tells him, is drawn in good legal form. The victims of this game usually lose from $200.0u to 8500.00. M » T mmmm HEAD BEFOliE SIGNING. 181 111 ALWAYS READ BEFORE SIGNING Anions the pithy sayings of a well-known German philoso- jilier and reader occurs the following: "Sign no i)aper with- out reading it." In tliose days of education, enlightenment and progress, such a caution would hardly seem nece.ssary to any person in the full possession of his faculties ; yet it is astonishing how many people there are, including good busi- ness men, who attach their signatures to papers or documents whose contents may have a serious hearing upon themselves or their affairs, with scarcely a glance at their contents. Can'- lessness in failing to acquaint themselves with the contents of a paper before signing it has worked incalculable harm o thousands of well intentioned people. It is a good thing, therefore, to bear in mind continuously the above quotation, particularly with resi)ect to such pai)ers as express or imply anything in the nature of a contract or a Iwg^l obligation. % 'M. 182 THE CAUU SVVINDLKK'h TIUCK8. hi': ■' THE CARD SWINDLER'S TRICKS. fi| How People Lose their Hard-Earned Money.. 1. The Thkee-Cakd Monte Trick. The three card monte game is, of course, the old one uiid the best one lirowii to get the f^reenhorn's money. 2. There are gamblers who make fioni twenty-five to fift> thousand dollars a year in playing this game, and this amount all comes fronj the innocent and nnsuspecting people who think tliey have got a snap and try to make somethiiig because they think they have the advantage, but on llir v'.ontrary are always taken in themselves. 3. The successful three-card nr^nte player generally appears in the disguise of a farmer or cattle man, he si)eaks in the farmer's tone and acts in the farmer's manner and isdressed in the farmer's style. He appears ignorant and manifests more or less intoxication. Generally has his pockets full of rolls of money. ' 4. The Game. The cards are three in number and are made especially stiff so that they will hold a corner when turned, 5. The CAPrEU. ^ Every monte \)layer has a cappei. A capper is a green igujrant looking man who always plays the game and wins a great deal of money. This is done to induce others to play the game. The capper and gamblers are generally in partnership. 6. llie first turn tlie capper "wins. Then he turns the corner of a card when the player is not looking, and his friend think* THE KNVEl.Ol'E SWINDLE 18:^ Ing lie lias a sure thinj; bets on the card. In manipulating them the player .lattens tlnit card, with ssome sleight of hand movement and turns the corner of another. The betting man of course picks up the wrong card and loses his money. 7. The capper sometimes marks the card by putting a wet spot on it, and tlie man wlio bets on that card tinds that the spot from the right card has been wiped otT and the spot put on another card by the same sort of a sleight-of-hand per- formance. H. There are some three card monte players that are .mioIi experts at tlie game that the capper will tear off the corner of a card, and the innocent farmer betting on the caid thus marked finds it has been turned under the corner of another card and the corner of tlie right card is covered up with the corner of another card. 9 lii;vvAKK. The man v»'ho is fooling with cards and offer- ing to bet is not fooling away his money. You will never win anything in that way. Do not try to get something for noth- ing and think you have a snap ; for if you play the game with some one else you will soon bc^cnne a wiser but a poorer uian. THE ENVELOPE SWINDLE. 1. The envelopes tilling an ordinary box each have slips m closed marked with numlHMs corresponding with numbers in a show case. 'Ihere are f;enerally numeKUis cappers around a game of this kind wuo pl.iy and win large prizes. ' \i 184 THK ENVELOl'E HWINDLK. 2. Many of the eiiveloitcs contain a double ticket and tiie man who plays tlie game <;eneially opens tlie enveh>pes him- self when there is nothlnjj; at stake and sliows you tlie winninj^ number, but wlien you draw it lie will show you the other slip that contains the other number and you are the loser. .'{. Many of the e players IcnRlIi in feet by the breadth in feet, ai:d divide by 4:?,5t)0 (the number of square feet in an acre). Trianoular PiKC'KS. mten the Triangle is a liight-nngled Triangle. Fio. 2. Rule— Multiply tliowidtli by tl>e lenRth, and divide by 2. Example — How nnmy acres of land in a triangular field 80 rods long and 40 rods wide? 80x40 -f- 2=1000 .sq. rods. ICOO-;- Ifi0-=10 acres. Ans. Where the Triangle is Mot a Right-angled Triangle. If a triangle ia without a riglit angle, a perpendicular has to be found. T immm m*' mmmm 190 HOW TO MEASURE LAND AND TOWN LOTS. Rule— Multiply the buHu in ruJs by the im>i {tendii-ulor height in rods, and diridti by 2, uiid yuu luive tlio urea in miuaiu nxlH. Example— II«^w many arres in a triangular lleiil wliose base ur side in 120 rods, and its width (perpendicular height) is 40 rods? Solution : 120x40 -T- 2— 2400 sq. rods. 2400-7- 100=15 acres. Ans. HOW TO FIND THE AREA OF A PIECE OF LAND WHEN ONLY TWO OF THE OPPOSITE SIDES ARE PARALLEL. Rule— Add the two parallel sides together, and divide by 2, and toh have the average length. Then multiply the wiy the length in rcMls, and divide by IKO, and you have the number of acres. Example — How many acres of land in n field the two parallel sides of which are 60 and 100 rods long respectively, and 40 ro«ls wide ? Solution : GOflOO -H 2^80 sq. rods. 80x40 -r- 160—20 acres. Ans. Fig. 6. Fio. 6. When land is irregular as in Figure 5, divide the field into triangles and use the rules under Figure 2 or 3. When land is very irregular ac in ''''igure G, divide the field up into as many triangles and rectangles as may be necessary and apply the ru^cs as given above. HOW TO MEASURE TOWN LOTS. Rule : Multiply the length in feet by the width in feet and divide the result by 43,560 and you will have the fractional part of an acre In the lot. Example : feet wide? What part of an acre is there in a lot 200 feet deep and 150 Solution • 200x150=30,000 sq. feet In the lot. 30000 43&60" > or about — of an acre. a ^1 SMALL LOTS OP LAND.— WKlr.HT OP COAL. HOW TO LAY OFF SMALL LOTS OF LAND. 191 FarmerH uiid ({urdiKTs oftoii flud U iiect'«8ury to lay oil' Huiall iiurtioiiH of land lor the puriniso ol ux|it>i-iiuc>iuiug with diUlrcni crops, JtrtillziTS. ele Tusuch tliu lollowiug rules will be heiplul : Oue uere coiilaius ICO sq. rods, or 4,810 8t|. yards, or 4:t,5G0 sq. (cft. Tu uieusure off One ucro It will take 208^, foj-t each wav, One-lialt uere it will take J47>a ieet ,.«( i', way. Une-lhird acre it will take 120% feet eaeli way. Une-fourt I acre t win lake !(«:>;, tWt emli way. Uue-eigbtli ucro it will lake 73i«4 feet fueh way! How to CalcuCate the WEIGHT of Coal In a Bin or Box. A solid cubic foot of antliracite coal weiglis about 93 pounds. When broken for use it weighs about 54 pounds. Bituminous coal wlien broken up for use weighs about 50 pounds. Rule.--Multiphj the length in feet by the height in feet, and ogam by tJie breadth in feet, and this result by 5 1 fo^r anthracite ronl, or ly 50 for bitumino^is coal, and the result wUl ef/iial the number of pounds. To find the number of tons, divide by 2,000. # Example: A coal bin is ten feet long, 8 feet wide, and 5 feet high. How many tons of anthracite coal will it hold ? Solution: 10X8X5X54 = 21,600 21,600-^2,000=10 tons and 1,600 pounds. r mm \.n 4 , i ! u ■ 192 LEGAL HINTS CONCERNING INTEREST. Legal Hints and Helps Concerning Interest. 1. It is the general practice of tlie courts In tliis country to awanl interest cuniputed at tiie legal rate, from the time when payut >nt should have been iniuie. Interest upon a Jiulgnient dates from the time the judgment is rendered. 2. A CHEDlTOll may charge interest on an account from the expiration of tlie time of credit. When no time is specified, interest may be charged from the time payment is demanded, or when the statement of account has been jndered. 3. A DEBT for board and lodging, where there was no fixed price or time of payment fixed, will not draw interest until it is reduced to judgment, or its amount otherwise determined. Interest may not be charged upon the items of a running account until the balance is struck, and the statement ren- dered. 4. COMPOUND interest cannot be collected by law. When Interest has already accrued and become payable, an agree- ment that it shall be added to the principal thus formed, will generally be deemed legal. When sucH interest would not be recoverable upon an ordinary contract in which its payment was agreed upon, yet, if it has actually been paid, it cannot be recovered. ^ 6. GUARDIANS, EXECUTORS and ADMINISTRATORS, and TRUSTEES of every kind, may be charged interest upon all trust funds in their hands after their failure to invest them within a reasonable time. G. CUSTOM : Where it is aunifoi-m practice of the seller to charge interest and this is known to the customer or purt-hasor at the time when the transaction takes place, interest may be charged 4>n book accounts. 7. PARTNERS: If a partner withdraws money from the partnership funds belonging to the firm, for private use or for the purpose of speculation, he will be liable for interest on the money so withdrawn. 8. INSURANCE POLICY : When loss occurs under a policy of insurance, it bears interest from the time it is due according to the terms of the policy. LIOHTNINO METHOD FOR CALCUr ATING INTKUEhT. 193 The Celebrated Lightning {Method for Calculating interest. WHEUE THE TIME 18 FOU DAYS ONLY. Rule— To find the inlerett on any given xiini foruny ntnnber of days, multiply t/u principal by the number of days, and divide as/nUows : At 5 por cent., divide by 72 ^ At G por cent., divide by 00 At 7 per cent., divide by 52 At 8 per cent., divide by 45 . At '.» per cent., divide by 40 At 10 per cent., divide by 30 At 12 per cent., divide by 30 Example: What is the interest on 91)00.00 for 8 days at C per cent.? Solution: 900X8-^-60=^1.20 Interest. WHEN THE TIME CONSISTS OE YEARS, MONTHS AND DAYS. 1. Rule. — Reduce years to months, adding the number of months,then place % qf the number qf dags to the right of the months with a decimal point between. 2. Then remoi'e the decimal jwint two placet to the left in the principal, and divide by 2, and the result will equal the interest for ane month at 8 per cent. 8. Multiply the interest for one month by the iiumber of months, and tlie product is the intertst at Qptr cent, for the given time. Then add % of itself for 7 percent. _ " " % of itself for 8 per cent. M of itself f«n- 9 per cent. % of itself for 10 per cent. yc, of itself for 5 per cent. % of Itself for 4 per cent. Example: Find the interest on ?150, at 9 percent, for 1 year, 4 months and 12 days. Solution: ^1.50-^ 2 =.75 interest for 1 month, 1 year, 4 months and 12 days=16.4 months. .75Xi6.4=f 12. :J0, interest at 6 per cent. 12.30+6.15=$18.45, interest at 9 yter cent. N. B.-The 96.15 is one-balf of $12.30. (( Subtract m 9ffi» -■ i 194 «ANKBU*8 TABLE.— TIME TAULE. Banker's Method for Computing Interest. In banking nearly all the business is transacted on the basis of :10, OU, and UU days. rule.— To find the interest on any amount at 00 daytftrinuvr the decimal poll, '. twopUicen to the tr/t, ant you luive the interest at per cent. Increase or diminish according as the time is Increased or diminished. For 90 days add >•; of Itself . For 30 days divide by 2. For 15 days divide by 4. For 120 days miiltiply by 2. Example: What is tlie interest on ^240 for 90 days at & per penr? 2.40 interest for 60 days. ' ^ . 1.20 interest for K of 00 days, or 30 days, 8.60 interest for 90 days. BANKER'«3 TIME TABLE. Showing the number of days from any day in one month to the same day in any other. From To . n Feb March , April Muy ...., .Tuno July Aug Sept Oct Nov Doc 1 1 d <5 • s 9 • 3 to a < CO O • o 'A 305 31 59 90 120 151 181 212 243 273 304 334 365 28 59 89 120 150 181 212 242 273 306 337 866 31 61 92 122 153 184 214 245 27.5 306 3:14 365 30 61 91 122 153 183 2lH 245 276 304 335 365 31 61 92 123 IKJ 184 214 245 273 304 334 365 30 61 92 122 1.53 184 215 243 274 304 835 365 31 62 92 123 153 181 212 243 273 804 334 365 31 61 92 122 153 181 212 ?42 273 803 334 865 SO 61 92 r23 151 182 212 243 273 304 336 365 81 61 92 120 151 181 212 242 273 304 834 865 31 6: 90 121 151 182 212 243 274 304 335 334 303 275 244 214 183 153 122 91 61 30 865 Note.— Find in tlio left-hand column the month from any day of which you wish to compute the number of days to the same day in any other month ; ti.en follow the line along until under the desired month, and you have the required numl)cr of days. Example: How many days from May 17 to Nov. 17? 184 days. Ans. 1 I IMHM «P1 INTEUEST TABLB8. 196 How to Use the Interest Tables. 1. Tlio following tables show llio Interest on any sum of money, and fur any lungtlt >. i time, may \w obtained, by adding to ov duublin^; any certain snni, or leni^tli of time in tlie tables, vix : If the interest on a certain sum of money at ei^ht per cent, for a given time slionid be ^28.00, onc-lialf of 928.00 or f 14.00 would equal tlio Interest at 4,'Jp, etc. 2. If the Interest at G/^ should amount to $26.00 on a certain sum of money for a given time, twice that amount or $52.00 would equal the Interest at 12^, etc. 8. The tables are computed on the principle of 300 days in a year, the rule adopted by bankers and nuMchants throughout the entire country. 4. When the fraction of interest is a half a cent or more, a who(ocent is taken, but when less than a half cent, nothing Is charged. EXAMPLE: To find the interest ($1,108) for one year, three months and twenty-nine days, at 7^, according to table : Interest on $1,0)0, for 1 year, at 7 per cent., $70.00 « 100, 1 " •' 7 7.0) II 8, 1 " " 7 5G II 1,000, 3mths.," 7 17.50 fl 100, 3 " " 7 1.75 II 8, 3 " " t 14 M 1,000, 29 days, " 7 5.64 II 100, 29 " " 7 56 II " 8, Interest on the amount.. 7 •••• ••■ 1 05 1U3.20 ion 1NTEUK8T. INTEREST AT FIVE PER CENT. TIME. 1 Day. 2 " I'l 1, it ■-. 3 4 l 7 8 9 10 II 12 »3 14 \l 17 i8 19 20 21 22 23 24 ^1 20 27 28 29 II II II II II II II II II II II II II 11 II II 1 Month. 8 " 8 " 10 " 11 " I Ywr. .oo .00 .00 .oo .oo .oo .oo .oo .oo .oo .oo .oo .00 .00 .oo .00 oo .oo .GO .00 .00 .00 .GO .oo .00 .oo .oo .oo ,.00 .oo .01 .01 .02 .02 .03 .03 ■03 .04 .04 .05 .05 $2 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .02 •03 •03 .04 .06 .07 .08 .08 .09 .10 !^3 u ^S .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .01 .00 .01 .01 .00 .01 .01 .00 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .02 .01 .01 .02 .01 .01 .02 .01 .01 .02 .01 .02 .02 01 .02 .02 01 .02 .02 ,01 .02 .02 03 .04 06 08 •03 .05 .07 .08 .10 .04 .06 .08 .10 •13 ,09 10 II 13 14 • 15 .12 .13 .15 .18 .20 •15 .17 ..10 .21 .23 .25 f^ 00 00 00 00 00 OJ .01 .01 01 01 01 01 O' .01 .01 .01 .01 .02 .02 .02 ,02 ,02 ,02 ,02 ,02 .02 .02 .02 .02 •03 .oi ,)o ■ 13 ,20 •23 30 #7 .00 .00 .00 .00 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .02 .02 .02 .02 .02 .02 .02 .02 .02 .02 •03 •03 •03 •03 •03 .06 .09 .12 • IS .18 .20 23 ,26 29 .32 ■35 f8 .00 .00 .00 .00 .01 .01 .01 .01 .01 .01 .01 .01 .01 .02 .02 .02 .02 .02 .02 .02 .02 .02 •03 •03 •03 •03 •03 •03 •03 .07 .10 •13 •17 .20 •23 .27 •30 •33 ■37 .40 $() ^10 .00$ .00 .00 .01 .01 .01 .01 .01 .01 .01 .01 .01 .02 .02 .02 .02 .02 .02 .02 ■ 03 .03 .03 ■03 .03 .03 ■03 ■03 .04 .04 .04 .08 .11 15 ,19 .23 ,26 30 34 .38 41 45 $100 001$ 00 00 0! 01 01 01 01 01 01 02 02 02 02 02 02 02 03 03 03 03 03 03 03 $1000 03 04 04 04 04 04 08 13 17 21 25 29 33 38 42 46 50 .01 $ •03 .04 .06 .07 .08 . 10 .11 •>3 .14 •'5 •>7 .18 .19 .21 .22 .24 •25 .26 .28 .29 •3' •32 •33 •35 .36 .38 •39 .40 .42 •83 1.67 2.08 2.50 2.02 3-53 3-75 4.17 4.58 5.00 .14 .28 .42 •56 .6., .83 •97 I. II 1.25 ••39 53 .67 ,81 .94 ,08 ,22 .36 .50 64 .78 ,92 ,06 ,19 33 3-47 3.61 3-75 3.80 4 03 4.17 8.33 12.50 16.67 20.83 25.00 29.17 33 33 37 50 4T 67 4, .83 t^O.OO -A'4ft*-4._ mmy » mmm ■«'.ir<*"TN!N*f*'** INTEIIEBT. . 197 INTEREST AT SIX PER CENT. ^ TIME. .00 $2 .00 #3 .00 ;^4 .00 ?5 .00 .00 .00 ;?8 .00 .00 $10 S.oo $100 * .02 j^iooo I Dij. $ .17 2 " .00 oo .00 .00 .00 .00 .00 .00 .00 .00 •03 •33 3" .00 .00 .00 .00 .00 .00 .00 .00 .00 .01 .05 .50 4 " .00 .00 .00 .00 .00 .00 .01 .01 .01 .01 .07 .67 1" .00 .00 .00 .00 .00 .01 .01 .01 .01 .01 .08 .83 6 " .00 .oo .00 .00 .01 .01 .01 .01 .01 .01 .10 1 .00 Z" .00 .00 .00 00 .01 .01 .01 .01 .01 .01 .12 1.17 8 " .00 .00 .00 .01 .01 .01 .01 .01 .01 .01 .'3 1-33 9" .00 .oo .00 .01 01 .01 .01 .01 .01 .02 •«5 1.50 10 •• .00 .00 .01 .01 .01 .01 .01 .01 .02 .02 .17 1.67 11 " .00 .oo .01 .01 .01 .01 .01 .01 .02 .02 .18 1.83 12 " .oo .oo .01 .01 .01 .01 .01 .02 .02 .02 .20 2.00 13" .00 .oo .01 .01 .01 .01 .02 .02 .02 .02 . 22 2.17 14" .00 .oo .01 .01 .01 .01 .02 .02 .02 .02 •23 2.33 IS " .oo .01 .01 .01 .01 .02 .02 .02 .02 .03 .21; 2.50 i6 " .00 .01 .01 .01 .01 .02 .02 .02 .02 .03 •27 2.67 17" .00 .OI .01 .01 .01 .02 .02 .02 •03 ■03 .28 2.83 i8 " .oo .01 .01 .01. .c; .02 .02 .02 .03 .03 •30 3.00 19 •• • GO .01 .01 .01 .02 .02 .02 .03 •03 .03 ■32 3.I7 20 " .oo .OI .01 .01 .02 .02 .02 .03 •03 .03 .33 3-33 21 " .00 .OI .01 .01 .02 .02 .02 .03 •03 .04 .35 350 ni •« .00 .OI .01 .01 .02 .02 .03 •03 •03 .04 •37 3.67 23" • GO .01 .01 .02 .02 .02 .03 .03 •03 .04 •38 3.83 24" .00 .OI .01 .02 .02 .02 .03 .03 .04 .04 .40 4.00 2§ ■■ .00 .01 .01 .02 .02 •03 .03 .03 .04 .04 .42 4^i7 26 " .00 .OI .01 .02 .02 .03 .03 .03 .04 .04 ■43 4.33 ?' •' .00 .01 .01 .02 .02 .03 .03 .04 .04 .05 ■45 4.50 M- .00 .01 .01 .02 .02 .03 .03 .04 .04 .05 .47 4.67 29 • ..00 .OI .01 .02 .02 .03 .03 .04 .04 .05 .48 4.83 I Month. .OI .OI .02 .02 ■03 •03 .04 .04 .05 .05 •50 5.00 2 " .OI .02 .03 .04 .05 .06 •07 .08 .09 .10 1 .00 10.00 3 " .02 .03 .05 .06 .08 .oc; .11 .12 .14 ■ 15 1.50 15.00 4 " .02 .04 .06 .08 .10 . 12 .14 .16 .18 .20 2.00 20.00 5 " .03 .05 .08 .10 .13 • 15 .18 .20 .23 .25 2.50 25.00 6 " .03 .06 .09 ,12 M .18 .21 .24 .27 .30 30C) 30.00 7 " .04 .07 .11 .14 .21 .25 .28 .32 .35 3.50 35.00 8 " .04 .08 .12 .16 .20 .24 28 .32 .36 .40 4.00 40.00 9 " ■05 .09 .14 .18 ..23 .27 •32 .36 .41 .45 4.50 45.00 10 " .05 .10 • 15 .20 .25 •30 .35 .40 •45 .50 5.00 50.00 II " .oC . II .17 .22 .28 •33 .39 .44 .50 .55 5.50 55.00 I Year. .06 .12 .18 .24 .30 .36 .42 .48 •54 .60 6.00 60.00 pSfSSM^ppQi wm^- "BP T 198 HHTBBEST. INTEREST AT SEVEN PER CENT. TIME. $1 .00 $2 .00 $3 .00 $4 ^5 $6 .00 $7 .00 $8 .00 .00 $10 $.60 $100 $1000 1 iiay. .00 .00 $ .02 $ .19 2 " .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .04 •39 .58 3" .00 .00 .00 .00 .00 .00 .00 .00 .01 .01 .06 4" .00 .00 .00 .00 .00 .00 .01 .01 .01 .01 .08 .78 5" .00 .00 .00 .00 .00 .01 .01 .01 ,01 .01 .10 .97 6" .00 .00 .00 .00 .01 .01 .01 .01 .01 •.01 .12 1.17 7" .00 .00 .00 .01 .01 .01 .01 .01 .01 .01 .14 1.36 8" .00 .00 .00 .01 .01 .01 .01 .01 .01 .02 .16 1.56 9" .00 .00 .01 .01 01 .01 .01 .01 .02 .02 .18 175 10 " .00 .00 .01 .01 .01 .01 .01 .02 .02 .02 .19 1.94 II " .00 .00 .01 .01 .01 .01 .01 .02 .02 .02 .21 2.14 12 " .00 .00 .01 .01 .01 .01 .02 .02 .02 .02 •23 2.33 13" .00 .01 .01 .01 .01 .02 .02 .02 .02 .03 •25 2.53 14" .00 .01 .01 .01 .01 .02 .02 .02 .02 .03 .27 2.72 15 " .00 .01 .01 .01 .01 .02 .02 .02 •03 .03 .29 2.92 16 " .00 .01 .01 .01 .02 .02 .02 .01 .03 .03 .31 3 II 'I" .00 .01 .01 .01 .02 .02 .02 •03 •03 .03 •33 3.31 18 " .00 .01 .01 .01 .02 .02 .02 •03 •03 .04 •35 3^50 19" .00 .01 .01 .01 .02 .02 .03 •03 .03 .04 .37 3^69 20 " .00 .01 01 .02 .02 .02 .03 • 03 .04 .04 .39 3.89 21 " .00 .01 .01 .02 .02 .02 • 03 •03 .04 .04 .41 4.08 22 " .00 .01 .01 .02 .02 •03 .03 •03 .04 .04 .43 4.28 23" .00 .01 .01 .02 .02 .03 .03 .04 .04 .04 •45 4.47 24" .00 .01 .01 .02 .02 •03 • 03 .04 .04 .05 .47 ^•S 25 " .00 .01 .01 .02 .02 •03 .03 .04 .04 .05 .49 4 86 26" .01 .01 .02 .02 .03 .03 .04 .04 •05 .05 •51 5.06 27 " .01 .01 .02 .02 •03 •03 .04 .04 •05 .Oi) .53 5.25 28 •• .01 .01 .02 .02 .03 •03 .04 .04 .05 .05 .54 5.44 29 " .01 .01 .02 .02 .03 •03 .04 .05 .05 .05 •55 5^64 I Month. .01 .01 .02 .02 .03 .04 .04 .05 .05 .06 .58 5 •83 2 " .01 .02 .04 .05 .06 .07 .08 .09 .11 .12 1. 17 11.67 3 " .02 .04 .05 .07 .09 .11 .12 .14 .16 .18 1^75 17.50 4 " .02 .05 .07 .09 .12 .14 .16 .19 .21 .23 2.33 23 33 5 " •03 .06 .09 .12 .15 .18 .20 .23 .26 .29 2.92 29.17 6 " .04 .07 .11 .14 .18 .21 • 25 .28 •32 .35 350 35.00 7 " .04 .08 .12 .16 .20 •25 .29 •33 .37 .41 4.08 40.83 8 •• .05 .09 .14 .19 .23 .28 33 .37 .42 .47 4.67 46.67 9 " .05 .11 .16 .21 .26 •32 •37 .42 • 47 •53 5-15 52.50 10 " .06 .12 .18 .23 •29 •35 .41 • 47 •53 .58 §•83 58.33 64.17 II " .06 •13 .19 .26 •32 .39 •45 •55 .58 .64 6,42 I Year. .07 .14 .21 .28 •35 .42 • 49 •56 •63 .70 7.00 70.00 / INTEREST. 199 INTEREST AT EI6HT PER CEMT. TIM E. $1 .00 $2 .00 S3 .00 $4 .00 .00 $6 .00 ?7 .00 $8 .00 S9 .00 Sio S.oo $100 $ .02 $1000 I Day $ .22 2 " .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .04 .44 3" .00 .00 .00 .00 .00 .00 .00 .01 .01 .01 .07 .67 4 " .00 .00 .00 .00 .00 .01 .01 .01 .01 .01 .09 .89 5 " .00 .00 .00 .00 .01 .01 .01 .01 .01 .01 .li I. II 6 " .00 .00 .00 .01 .01 .01 .01 .01 .01 .01 •13 1-33 7 " .00 .00 .00 .01 .01 .01 .01 .01 .01 .02 .16 1.56 8 " .00 .00 .01 .01 .01 .01 .01 .01 .02 .02 .18 1.78 9" .00 .00 .01 .01 01 .01 .01 .02 .02 .0? .20 2.00 10 " .00 .00 .01 .01 .01 .01 .02 .02 .02 .02 .22 2.22 11 " .00 .00 .01 .01 .01 .01 .02 .02 .02 .02 .24 2.44 12 " .00 .01 .01 .01 .01 .02 .02 .02 .02 .03 •27 2.67 13" .00 .01 .01 .01 .01 .02 .02 .02 .03 .03 .29 2.89 11" .00 .01 .01 .01 .02 .02 .02 .02 .03 .03 •31 311 15" .00 .01 .01 .01 .02 .02 .02 •03 .03 .03 •33 3.33 i6 " .00 .01 .01 .01 .02 .02 .02 • 03 .03 .04 .36 3.56 17" .00 .01 .01 .02 .02 .02 .03 • 03 .03 .04 .38 3.7& .8 •• .00 .01 .01 .02 .02 .02 .03 .03 .04 .04 .40 4.00 19 " .00 .01 .01 .02 .02 .03 .03 .03 .04 .04 .42 4.22 20 r .00 .01 .01 .0.: .02 .03 .03 .04 .04 .04 .44 4.44 21 " .00 .01 .01 .02 .02 .03 .03 .04 .04 .05 .47 4.67 22 " .00 .01 .01 .02 .02 •03 .03 .04 .04 .05 .49 4.89 23" .01 .01 .02 .02 •03 •03 .04 .04 .05 .05 •51 5. II 24" .01 .01 .02 .02 •03 • 03 .04 .04 .05 .05 •53 5.33 25 " .01 .01 .02 .02 •03 .03 .04 .04 .05 .06 .56 5.56 26 " .01 .01 .02 .02 •03 •03 .04 .05 .05 .c6 •f 5.78 27 " .01 .01 .02 .02 •03 .04 .04 .05 .05 .06 .60 6.00 28 " .01 .01 .02 .02 •03 .04 .04 .05 .06 .c6 .62 6.22 29 " .01 .01 .02 .03 •03 .04 .05 .05 .06 .06 .64 6.44 I Mnr th. .01 .01 .02 •03 •03 .04 .05 .05 .06 .07 .67 6.07 2 " . 01 .03 .04 .05 .07 .08 .09 .11 .12 .13 1.33 13.33 3 " .02 .04 .06 .08 .10 .12 .14 .16 .18 .20 2.00 20.00 4 ' • 03 .05 .08 .11 •13 .16 .19 .21 .24 .27 2.67 26.67 5 ' •03 .07 .;o ■13 •17 .20 .23 .27 .30 .33 3.33 33.33 6 • .04 .08 .12 .16 .20 .24 .28 • 32 ■36 .40 4.00 40.00 7 ' .05 .09 .14 .19 .23 .28 •33 .37 .42 .47 4.67 46.67 8 • .05 .11 .16 .21 .27 •3; 37 .43 .48 .53 5-33 53.33 9 ' .06 .12 .18 .24 •30 •36 ■ 42 .48 .54 .60 6.00 60.00 10 ' .07 •13 .20 •27 .33 .40 .47 .53 .60 .67 6.67 66.67 11 • .07 .15 .22 .29 •37 ■ 44 •5' •59 .66 .73 7.33 73.33 1 Yea r. .08 .16 .24 .32 .40 .48 .56 .64 .72 .80 8.00 80.00 200 XKTBBEST. INTEREST AT NINE PER CENT. 'n TIME SI .00 $2 .00 $3 .00 $4 .00 .00 $6 .00 $7 .00 $8 .00 $9 .00 $10 $.00 $100 $1000 I Day. $ -02 $ .25 2 " .00 .VA> .00 .00 .00 .00 .00 .00 .00 .00 .05 .50 3" .00 .00 .00 .00 .00 .00 .00 .01 .01 .01 .08 •75 4 " .00 JO .00 .00 .00 .01 .01 .01 .01 .01 .10 1.00 5 " .00 .00 .00 .00 .01 .01 .01 .01 .01 .01 .12 1.25 6 " .00 .00 .00 .01 .01 .01 .01 .01 .01 .02 .15 1.50 7" .00 .00 .00 .01 .01 .01 .01 .01 .02 .02 .17 1-75 8 " 00 .00 .01 .01 .01 .01 .01 .02 .02 .02 .20 2.00 9" .00 .00 .01 .01 .01 .01 .02 .02 .02 .02 •23 2.25 lo " .00 .00 .01 .01 .01 .02 .02 .02 .02 .02 •25 2.50 II " .00 .00 .01 .01 .01 .02 .02 .02 .02 03 .27 2 75 12 " .00 .01 .01 .01 .02 .02 .02 .02 .03 .03 •30 3^oo 13" .00 .01 .01 .OP .02 .02 .02 •03 .03 .03 •32 325 14 '♦ .00 .01 .01 .01 .02 .02 .02 • 03 .03 .03 .35 3 50 15" .00 .01 .01 .02 .02 .02 •03 •03 .03 .04 .38 3-75 i6 " .00 .01 .01 .02 .02 .02 .03 •03 .04 .04 .40 4.00 17" .00 .01 .01 .0 - .02 .03 .03 .03 .04 .04 .42 4-25 i8 " .00 .01 .01 .02 .02 •03 .03 .04 .04 .05 •45 4.50 19" .00 .01 .01 .02 .02 • 03 • 03 .04 .04 .05 • 47 4.75 20 " .oc .01 .01 .02 .02 .03 • 03 .04 .05 .05 .50 5 00 21 " .00 .01 .01 .02 •03 .03 .04 .04 .05 .05 .53 5.25 22 •• .CX) .01 .01 .02 .03 .03 .04 .04 .05 •°l 55 5^50 23" .CX5 .01 .02 .02 •03 • 03 .04 .05 .05 .06 •57 575 24" .01 .01 .02 .02 .03 .03 .04 •05 .05 .06 .60 6.00 25 " .01 .01 .02 .02 •03 .04 .04 .05 .06 .06 .62 6.25 26 " .01 .01 .02 .03 •03 .04 .05 .05 .06 .06 •55 6.50 27 " .01 .01 .02 .03 .03 .04 • 05 •°l .06 .07 .68 6.75 28 " .01 .01 .02 .03 .03 .04 • 05 .06 .06 .07 .70 7.00 29" .01 .01 .02 .03 •03 .04 •05 .06 .06 •^l .72 7.25 I HoBlh. .01 .02 .02 .03 .04 .05 .05 .06 .07 .08 .75 7.50 2 " .02 .03 .05 .06 .08 .09 .11 .12 .14 ■ 15 1.50 15.00 3 " .02 •°^ .07 .09 .11 .14 .16 .18 .20 .23 2.25 22.50 4 " •03 .06 .09 .12 .15 .18 .21 .24 .27 .30 3.00 30.00 I " .04 .08 .11 .15 .19 •23 .26 .30 • 34 .38 3-75 37 •50 6 " .05 .09 .14 .18 .23 7 .32 • 36 .41 .45 4.50 45^00 7 " •05 .11 .16 .21 .26 .32 •37 .42 .47 •53 5^25 52.50 i< .06 .12 .18 .24 •30 .36 42 .48 .54 .60 6.00 60.00 9 " .06 .14 .20 .27 .33 • 41 • 47 .54 .60 .68 6.75 67.50 10 " .08 •15 .23 .30 •38 •45 •53 .60 .68 ■75 7.50 75.00 II " .08 '^l .24 .33 • 41 .50 •F .66 • 74 .83 8.25 82.50 I Year. .09 .18 .27 .36 •45 •54 •63 • 72 .81 .90 9.00 90.00 uiTEBEfirr. 201 INTEREST AT TEN PER CENT. TIME. I Day. 2 3 4 I 7 8 9 10 II 12 13 14 \l 17 i8 19 20 21 22 21 24 26 27 28 29 I loDth. 2 3 4 7 8 9 10 II I Year. It II 11 II II II II II II II 11 II II II II II II II II II II II II II II II II II II II II II II II II II II II $1 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .02 •03 ■03 .04 .05 .06 .07 .08 .08 .09 .10 $2 $3 .00 .00 .00 .00 .00 .00 .00 .00 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .02 .02 .02 .02 •03 .05 .07 .08 .10 .12 •13 .15 .17 .18 .20 $4 .00 .00 .00 .00 .00 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .01 .02 .02 .02 .02 .02 .02 .02 .02 .02 .02 .02 .02 .03 •°^ .08 .10 .13 .15 .18 .20 •23 .25 .28 •30 .00 .00 .00 .00 .01 .01 .01 .01 .01 .01 .01 .01 .01 .02 .02 .02 .02 .02 .02 .02 .02 .02 •03 •03 •03 •03 .03 .03 .03 .03 .07 .10 .13 .17 .20 .23 .27 .30 .33 .37 .40 $S .00 .00 .01 .01 .01 .01 .01 .01 ■01 .01 .02 .02 .02 .02 .02 .02 .02 •03 •03 •03 .03 .03 .03 •03 • 03 .04 .04 .04 .04 .04 .08 •13 •17 .21 •25 .29 •33 .38 .42 .46 .50 $6 .00 .00 .01 .01 .01 .01 .01 .01 .02 .02 .02 .02 .02 .02 •03 •03 •03 •03 ■03 •63 .04 .04 .04 .04 .04 .04 .05 .05 .05 .05 .10 •15 .20 •25 •30 •35 .40 •45 .50 .60 $7_ .00 .00 .01 .01 .01 .01 .01 .02 .02 .02 .02 .02 .03 •03 •03 .03 .03 .04 .04 .04 .04 .04 .04 .05 •05 .05 •05 :°d .06 .12 .18 • 23 .29 •35 .41 47 .5 ■I .70 $8 .00 .00 .01 .01 .01 .01 .02 .02 .02 .02 .02 •03 .03 .03 .03 .04 .04 .04 .04 .04 .05 .05 .05 05 $9 .00 .01 .01 .01 .01 .02 .02 .02 .02 .03 .03 .03 .03 .04 .04 .04 .04 .05 .05 .05 .CO .06 .06 $10 $100 $1000 .06 ,c6 .06 .06 .06 .06 .07 .13 .20 .27 •33 .40 .47 .60 .67 ■73 .80 .07 .07 .07 .07 .08 .15 .23 .30 .38 • 45 .60 .68 .75 .83 .90 $.00 .01 .01 .01 .01 .02 .02 .02 .03 .03 .03 •03 .04 .04 .04 .04 .05 .05 .05 .06 .06 .06 .06 .07 .07 .07 .08 .08 .08 .08 .17 .25 .33 .42 .67 'P .83 .92 1. 00 14 i .03$ .06 .08 .11 .14 .17 .19 .22 •25 .28 •31 .36 •39 .42 .44 .47 .50 •5| .61 .64 .67 .69 •72 .75 .78 .81 1.67 2.50 3-33 4.17 5.00 5 83 6.67 7.50 8.33 .9-17 10.00 3- 3 3- 4. .28 .56 •83 I. II »-39 1.67 1.94 2.22 2.50 2.78 3.06 61 89 17 4-44 4.72 5.00 5.56 i^3 6. II 6.39 6.67 6.94 7.22 7.50 7.78 8.06 8.33 16.67 25.00 33.33 41.67 50.00 66.67 75.00 83.33 91.67 100.00 II ^ ' 1 I ' ill I . ; !1i 'Mi ( ; [ ' I i> 202 TRUSTS. Time at which Money Doubles at Interest. Rate per cerU. Simple Interest, Compound InteresL 2 50 years. 35 years 1 day. 2M 40 years. 28 years 26 days. 3 33 years 4 months. 23 years 164 days. 3\4 28 years 208 days. 20 years 54 days. 4 25 years. 17 years 246 days. 4M 22 years 81 days. 15 years 273 days. 5 20 years. 15 years 75 days. 6 16 years 8 months. 12 years 327 days. 7 14 years 104 days. 10 years 89 days. 8 12K years. 9 years 2days. 9 11 years 40 days. 8 years IGdays. 10 10 years. 7 years 100 days. OIL WELLS OF THE STANDARD OIL COMPANY. The Standard Oil Company was one of the first companies to organize a " trust." TRUSTS. What Trusts are, and How they are Organized. 1. The name is certainly innocent, but the abuses and wrongs growing out of it are alarming. 2. It is organized or brought about in the following way A majority of those dealing in. or manufacturing specia. or certain artieles unite their capital and form a coiporation. with a capital of two or th'ee times that actually investta ic TRUSTS. 203 way icia. or ration. sttd in the business. Thus the capital stock of each individual or corporate member of tlie trust is doubled without the invest- ment of an additional doilar. Wlien this is done, the corpora- tion is so managed that it pays on this doubled or trebled capital stock dividends as great or greater than the earnings before secured separately. 3. The "Trust" has absolute command of the product which it is formed to control, so that it is able to name its price and profits. 4. If tlie supply is too large, certain of the mills or factories or refiieries in the association are closed, and the owners can make no objections because they are partners in the scheme, and are sure of their dividends. on two or three times the capital they had invested in their former business. Ueducing the production only makes their dividends more certain. 5 Object.— It is very easily seen that the "trust" is but a dishonest device to destroy competition, und to swell the profits of the manufacturers, or operators, or dealers, without a dollar, of additional capital being put into the business. 6. Result.— Tlie results are, that the consumer pays thb in- cie ised profits of the bogus capital of the corporation, and the producer has to accept for his products just what the managers of the "trust" choose to pay. 7. RoBBEUY.— It is organized robbery, and nothing less, and should be treated by our courts the same as any other stealing. 204 ^NTEUEST LAWS OF CANADA AND THE U. 8. Interest Laws of Canada and the United States. STATKS AND TKKItlTOKIK I. Caiiiula Ni'w Bruiiswifk Nova Srotia... Alahania Arixdiia Arkansas California Colorado Connecticut... Dakota Delaware Dist. of Col ... Floiitla , Georgia Idaho Illinois Indiana Iowa Kansa.s Kentucky Louisiana Maine Maryland Massachusetts. Michigan Minnesota Mississrppi Missouri Montana Nebraska Nevada N. Hampshire... New Jersey New Mexico New York North Carolina. Ohio Oregon ^ Pennsylvania... Rhode Island ... South Carolina.. Tennessee Texas Utah Vermont Virginia Wash. Ter West Virginia... Wisconsin Wyoming PENALTY OK USURY. U)ss of interest No nenalty... Forteilure of principal and interest. No penalty Forfeiture of contract osits, &c. 3 4 S 6 7 8 1 lO YEARS Per Cent. Per Cent. Per Cent. Per Cent. Percent. Percent. I'er tent. 1 % 1.015000 1.020000 1,025000 1.030000 1.035000 1.040000 1 . 050000 1 1.0:i'226 1.040400 1.0501)25 1.060U00 1.071225 1.081600 1 1.1025(0 IV, 1.045(578 1.061208 1.07CH90 1.092727 1.108718 1.124861 1 1.157625 2 1.0<)I3(>3 1.082432 1.103813 1 : 25509 1.14"523 l.lf.'.l8.-)8 1 1.21.")5(I6 ^\i 1.077284 1.104081 1.131408 1 . 159274 1.1876?6 1.2166.53 1.276'JHl 3 1.0y344:{ 1.126162 1.159693 1.194052 1.229255 1.265319 1.340096 S% 1 . 109845 1.148685 1 . 188685 1.229874 1.272279 1.315931 1.407100 4 1.126492 1.171659 1.218403 1.226770 1.316809 1.368669 1 .477455 4^ 1.143;i9» 1.195092 1.248863 1.304773 1.363897 1.423312 1.. 55 1328 5 1.100541 1.218994 1.2800J » 1.343916 1.410598 1 . 480244 1.628894 5!4 1.177949 1.243374 1.312086 1.384234 1.4.59969 1 . 539454 1.7103:;9 6 1.195618 1.26S241 1.344888 1.4257C1 1.511068 1.601032 1.795856 e'A 1.213552 1.293606 1.378511 1.468533 1.563956 1.665073 1.885649 7 1.231735 1.319478 1.412973 1.512589 1.618694 1.731676 1.979931 TA 1.25023'i 1.345868 1.448298 1.557967 1.675349 1.800943 2.078921} YEARS 8 8K 9 "/a 10 11 11'^ 12 12V 13 y-i'A 14 15 3 I*er Cent. 1.268985 1.288020 1 . 307340 1.3269.50 1.346855 1.367058 1.337563 1.408377 1.429503 1.450915 1.472709 1.494800 l..">17222 1.5:il9980 1.503080 4 Percent. 1.372785 1.400241 1.428246 1.456811 1.485947 1.515666 1.545980 1.576899 1.60S437 ,640606 673418 . 706886 .741024 .775845 S 6 I 7 I 8 Percent Percent. Per Cent. Per Cent. 1.811361 1.484505 1.521018 1.558658 1.598650 1.638616 1.679581 1.721571 1.764610 1.808726 1.85.3944 1.900292 1.947800 1.996596 2.046407 2.097.567 1.604706 1.652817 1.702433 1,753506 1.806111 1.860294 1.916103 1.973=;86 2.032794 2.093778 2.1.56591 2.221289 2.287927 2.3.56565 2.42721)2 10 Percent. 1.733986 1.794675 1.857489 1.922501 1.989789 2.059431 2.131511 2.206114 2.283.328 2. "03245 2.44.5959 2.531567 2.620172 2.711878 2.800793 1 . 872981 1.947900 2.025816 2.106849 2.191123 2.278768 2.369919 2.464715 2.503304 2.6(M8:iO 2.772470 2. 88330 S 2.998703 3.11S651 3.243397 2.182874 2.292019 2.406619 2.5269.50 2.653297 2.785962 2.925200 3.071.523 3.225100 3.380355 3.. 5.5,5072 3.7334.50 3.920129 4.110135 4.321940 Example.— What will 8400. amount to in 8 years and 6 months at 4 per cent, compound interest, interest addetl semi-annually ? IleforrinK to table, it is found 81. in 8 years and 6 months at 4 per cent, will amount to 81.400241, The amount of $400. will be 400 times this or 8560.0904. Note.— If the interest only be wanted- deduct tlio principal 8400, from $560.0964. ^^^ 206 BOW t6 bend money bt mail. HOW TO SEND MONEY BY MAIL. BANK DRAFTS. A draft on some reliable bank is by far the best and most business-like way to send large amounts of money. It is safe, convenient, and cheap. Better, however, have the draft issued in your favor (to your own order), and then indorse it, and make it payable to tlie party to whom you intend to send it. (See indorsement on page 61.) POST OFFICE ORDER. By Post Office Ordor is also a safe and reliable way to send money. It costs a little more than to remit by draft, but it is equally as secure, and many times more convenient, l)ccause the Post Office is accessible at aU liours of the day. REGISTERED LETTERS. The Government promises special care in handling and transmitting a Registered Letter or Package, but should it be lost, the owner is the loser, and not the Government. Money sent by Registered Letter is always at the risk of the sender. POSTAL NOTES. In sending small amounts of money the postal note very conveniently answers the purpose. But should it be lost or stolen, the sender has no remedy, for the Government does not assume any responsibility. EXPRESS ORDERS. The Express Order, as to security, has all the advantages of the Bank Draft or Post Office Order. Serious disadvantages often arise, however, when the Express office on which the order is drawn has not the money on hand to pay it, consequently the holder of the order has to wait the slow action oi the company's agents in getting the amount forwarded from some other office. . 'tM ■.*^fe.'-.v.^ MONEY OUDEU PKES. — ANClKNT MONKY. 207 INTERNATIONAL OR FOREIGN MONEY-ORDER FEES. On Algeria, Belgium, Britisli InUiu, Ca|>e Culuny, Cunstniitinople, Den- mark, Dominion uf Canada, Egypt, England, France, lierman Knipir<>, Uoug Kong, Ireland, Italy, Jamaica, Japan, Newfoundland, New Suutli Wales, New Zealand, Portugal, Sandwich Islands, Scotland, Shanghai, Sweden,Switzerland, Tasmania, Victoria. For sums not exceeding 810 lo rents Over $10, not exceed. ftJO 20 c. I ()ver?;JO, not exce«Hl *in.. 40 c. Over $20, not exceed. $30 .'JO c. 1 Over $40, not exceetl. t.Ml f)« c. Orders can also be obtained on Austria and the East Indies, by remit- tance through the Po.stal Department of Switzerland, subject to the rates of the Swiss Department to those countries. Als(» on Norway and lliu Netherlands, through the Postal Department of the (Serman Empire, sub* Ject. to the rates of the (ierman Department to those countries. No order issued for u larger amount tlinn iM) in U. S. money. r.' VALUE OF ANCIENT MONEY. Denomination. Grains. Gold Shekel 132 Gold Maneh 1.3,200 Gold Talent 1,320,000 Silver (Serah 11 Silver Beka 110 Silver Shekel 200 Silver Maneh 13,200 Silver Talent 600,000 Copper Shekel 528 Persian Daric or Dram (gold) 128 Maccabcean Shekel (silver) 220 •'Piece of Money" (stater silver) 220 Penny (Denarius, silver) 58 6-7 Farthing )Quadrans, copper) 42 Farthing (Assarium, copper) 84 Mite (copper) 21 Gold Value. S.'i.G'J .WJ.OO 56,900.00 .02M .26j| 32.00 1,660.00 .03 14-100 5.52 M .88 .14 •OOK .OOV^ .oojI " 208 J-onEt^N OOLD AM) SILVEll COINS. THE VALUE OF FOREIGN QOLD AND SILVER COINS. COUNTKV. AuBtrul':* •I Austrta .. II t'{<ruigii of ltt65-cninai'k. Ecuador... England .. l-'rance Germany, North. II II Germany, South. Greece Hindustan, Italy Japan Mexico II Naples N"eilierland». .. Norway New Granda , II II Twenty milruis, Two csciidoN Old doubloon Ten pesos , Ten thaler Four oscudos , Pound or sovereign, nevr .. Pound or sovereign, average. Twenty francs, new Twenty francs, average, Ten thaler Ten thaler, Prussian Krone (crown) Oucat Peru «i II Portugal. Prussia .. II Rome Russia . .. Sardinia . Spain Sweden Switzerland. Tunis Turkey Tuscany Twenty drachms.... .Mohur Twenty lire Old cobang New cobang Doubloon, average Doubloon, new Six ducati, new Ten guilders "TC — 9 -a >_ 4.85 2.28 fi.T.i ti.ti-1 SltVUR COINS. 4.72 15.59 10. yo .3.68 \nM 9.15 7.90 7.55 4.SG 4.84 3.85 3.84 7.90 7.97 CO I 2.28 Old rix dollar Old Hcudo Florin before 1858 New florin New Union dollar. Maria Theresa dollar, 178U Five francs New dollar Half dollar Double niilreis Dollar Old dollar New dollar Two rigsdaler Old doubloon, Bogota Old doubloon, Popayan. Ter. pesos, new Old doubloon Twenty soles, , Gold Crown New^ Union Crown (assumed; Two-and-a-half scudi, new. Five roubles One hundred Eighty reals . Ducat reals. Twenty-five piastres... One hundred piastres.. Sequin 3.44 7.08 3.84 4.44 3.57 15.52 15.G1 5.04 3.99 15.G1 15.37 9.67 15.55 19.21 5.80 6.64 2.60 3.97 4.96 3.86 2.23 2.99 4.36 2.3] Shilling, new Shilling, average Five franc, average., Thaler, before 1857. New thaler Florin, before 1857 New florin (assumed). Five drachms , Rupee Itxebu New Itzebu Dollar, new Dollar, average Scudo Two-and-a-half guild. Specie daler Dollar .f 1857 Old dollar Dollar of 1858 Half-dollar, 1835-38. Thaler before 1857 New thaler Scudo Rouble Five lire New pistareen Rix dollar Two francs Five piastres Twenty piastres , Florin n M 02 1.02 51 4vS 73 1 02 98 79 39 1 .02 1 00 1.00 98 I.IU 22 22 98 "ri 72 41* 41 88 4G 37 33 1. itoundx make 1 quarter, 4 ijuurters make lUU-weight, 2,U0U poundH moke u ton. DRY MEASURE. 2 pIntK nmko 1 quart, 8 quarts make 1 pork, 4 pecks make ' 5 barleycorns 1 inch, 12 inches 1 foot, 8 feet 1 yard, 5% yards 1 rod, 40 rods 1 furlong, 8 furlongs one mile. CLOTH MEASURE. 2yj inches 1 nail, 4 nails 1 quarter, 4 quarters 1 yard. MISCELLANEOUS. 3 inches 1 palm, 4 inches 1 hand, 6 inches 1 span, 18 inches 1 cubit, 21.8 inches 1 Bible cubit, 2^ feet 1 military pace. SQUARE MEASURE. 144 square inches 1 square foot, 9 square feet 1 square yard, 30>^ square yards 1 square rod, 40 square rods 1 rood, 4 roods 1 acre, or IGO square rods one acre. , SURVEYOR'S MEASURE. 7.92 inches 1 link, 25 links 1 rod, 4 rods 1 chain, 10 bquare chains or 160 square rods, 1 acre, 640 acres one square mile. CUBIC MEASURE. 1728 cubic inches 1 cubic foot, 27 cubic feet t cubic yard, 128 cubic feet 1 cord (wood), 40 cubic feet 1 ton (shipping), 2150.42 cubiclnches 1 standard bushel, 231 cubic inches 1 standard gallon, 1 cubic foot four-fifths of a bushel. ktSOELLAKlCOCa TAHLK. 211 MISCELUNEOUS TABLE. 12 tbiuRS make 12 dozen uiake 12 gruss make .... 20 thii)i;s make 11)6 pounds of Hour make 200 pounds of lK>uf or pork make I'M pounds of potatoes or apples make 280 pounds of salt make . 400 pounds of molasses make 200 pounds of su^ar make 240 pounds of lime make 100 pounds of fisli make 100 pounds of nails make CO pounds of soap make 20 pounds of raisins make 2 pounds of cigars make . 20 pounds of so4' 50-55 45-55 <( !•- (< II II tl Clay or stone weighs Cork Tallow Bricks Marble Granite Oak wood Red pine White pine II II It i( II II 11 Pounilii IfiO 15 59 125 171 165 55 43 30 212 Weights and measures. THE METRIC SYSTEM. WEIGHTS. Metric Denominaliont and Values. NAMKS. No. Orama. touDeau Millier or Quintal Myriagraiu KUograui or kilo llectogram Dekagram Gram Decigram Centigram Milligram 1,000,000 ■ 100,000 = 10,000 = 1 ,000 ■■ 100: 10: 1: .1 = .01 .001 Equivalents in Denominations in use. Weight of wliikt quantity of Avoirdupota water at maximum density. Weight. 1 cubic meter = 2204.6 pounds. 1 hectoliter -> 220.4G pounds. 10 liters » 22.04G pounds. 1 liter °-> 2.2046 pounds. 1 deciliter = 3.5274 ounces. 10 c. centimet. = 0.3527 ounces. 1 c. centimet. =■ 15.432 grains. 1 c. centimet. = 1.5432 grains. 10 c. niilliraet. » 0.1543 grain. ' 1 c. millimet. — > 0.0154 grain. MEASURES OF LENGTH. ric Denominations and Values. Equivalents in Denominations in use. Myriameter =- 10,000 meters — G.2137 miles. Kilometer = 1,000 meters «= 0.62.137 m. or 3,280 feet 10 inches. Hectometer = 100 meters = 328 feet and 1 inch. Dekameter = 10 meters = 393.7 inches. Meter 1 meter •-" 39.37 inches. Decimeter = .1 of ameter= 3.937 inches. Centimeter = .01 of a meter— 0.3937 inch. Millimeter ■= .001ofameter= 0.0394 inch. MEASURES OP SURFACE. Metric Denominations and Values. Equivalents in Denominations in use. Hectare ■= 10,000 square meters = 2.471 acres. Are = 100 square meters = 119.6 square yards. Centare «=» 1 square meter ■-••1,550 square inches MEASURES OF CAPACITY. Metric Denotninations and Values. Equivalents in Denominations in use. N.\MES. No. Liters. Cubic Measure. Dry Measure. Wine Measure. K'loliter =• 1,000 = 1 cubic meter = 1.308 cubic yards = 264.17 galls. Hectoliter = 100 ==■ .1 cubic meter = 2 bush. " 35 pks. Decaliter — .10 = 10 c. decimeters »= 9.08 quarts Liter — ' 1 = 1 c. decimeter »=• 0.908 quarts DeciUter =• .1 = .1 c. decimeter = 6.1022 cubic inch. Centiliter «- .01 = 10 c. centimcters= 0.6102 cubic inch. Milliliter »» .001 — 1 c. centimeter — 0.061 cubic inch. = 26.417 galls. — 2.6417 galls. -= 1.0567 quarts. — 0.845 gills. = 0.338 fluid oz. = 0.27 fluid dr. use. HOW TO USE THE WAGE TABLE. 213 " THE LABORKR IS WORTHY OF HIS HiRE.'* use. ise. ise. ure. :ta. oz. r. HOW TO USE THE WAGE TABLE. Example : Find Vie amount diiefor 7 montlis, 19 dni/K, a< ^19 « mo For 7 months, - - - ?133. For 19 days, - - - 13.88 Total amount, - - ?146.88 Find the amount due for 1 year, 8 months and 3 daya, at ?26 j)er month. For I year, @ 5!20 per month, " 1 " @ G (M of ^12) per month, 8 months. @ ^20 per month, - 3 " @ 6 (M of $12) per month " 3 days, @ $20 per month, " 3 •• @ 6 (J^ of ?12) per month. ?240. 72. 160. 48. 2.31 .69 Total amount, J523.00 To get the wages for $2.00 take it for $ 1.00 and multiply by 2. " '• 4.00 " " 12.00 and divide by 3. C( tl C9 UJ UJ CD < UJ < 00 s; s s s. 8 O 5. ^1 S S SIS 8 8 CO «o j o» 1 ei UJ 2 § f s e I'- «. N 30 1 8 S C4 iin CO* CO «e CO »i «' ^' s § s S2 ^ S s f.4 rH o CO M e «0 00 « ^ i-« |»-I jW jW 00 «e CO ©' eo" i5? !3 3 W5 t" 8 1 5^.1®. ^ 8 8 8 8 8 8 f ' d ci !«' 1 €& pH M O .-> ci ■» O III O CO 1H .-I 8 2 ^ 1-i jiM* j w" 8 8 g? 8 § CO o $ ■^ S 1 :5s;| § 8 CO tn % Sd 00 ©■ s CO s 12 S § 8 8 8 o © O 1-1 8 818 • s. s. <0 CO lO 8 8 eo !S I" 2 f if ..^ i-< j.^ ■n «o it 8 1-1 CO id t-' CJ § CO « eo 1 us lO 1 :is^l S§ 8 11 * «a CO o It' eo' ui f9 s o 8 8 eo S8 •v' to 8 1--' 8 s ^ 2 S § S 8 s CO o ^4 f8 CI •*' •a' f id 00 t* «» >a IS ^ o 00 CO 1^ V4 818 eo* 1"* s r-' o «» m O 11 s S s 8 8 g 8 8 sis ec-j^ 8 id 8 «c' s CO ^ 5 1^ 8 ift f t- ^ 8 S? 2 S S S5 S 8 CO 8 8 1 -; Je S S NM en S 0» o ■t.* <-* c« o o 0) § 1 »« V (U xn t/J ;-i e8 d .O o c» • F.* t- o ^ •s § ** en J? c« .£3 216 A HEADY IlECKONER. A READY RECKONER. HOW TO FIND THE PRICE OF ANY NUMBER OF POUNDS, YARDS, PIECE OR BUSHELS. The first column gives the kumukr, the top columns the prices. NOS. Sc. . 4 3 c. 4 c. 5 c. .10 6 c. 10 8 c.O c. 10 c. 1 // c. 12 c. 12}4 c. 13 c. .26 11 c. 2 . 6 . 8 .12 .14 .16 .18 .20 .22 .24 .25 .28 3 . 6 . 9 .12 .15 .18 .21 .24 .27 ..30 .33 .36 37J^ ,39 .42 4 . 8 .12 .16 .20 .24 .28 .32 .36 .40 .44 .4 •50 .52 .56 6 .10 .15 .20 •25 .30 ,.35 .40 .45 ..50 .55 .60 .C2K .65 .70 6 .12 .18 .24 .30 .36 .42 .48 .54 .60 .06 .72 .75 .78 .84 7 .11 .21 .28 .35 .42 .49 .56 .63 .70 .77 .84 .87K .91 .98 8 .10 .24 .32 .40 .48 .56 .64 .72 .80 .»8 .96 1.00 1.04 1.12 9 .18 .27 .36 .45 .54 .63 .72 .81 .90 .99 1.08 1.12K 1.17 1.26 10 .20 .30 .40 .50 .60 .70 .80 .1)0 1.00 1.10 1.20 l.'i5 1.30 1.40 11 .22 .33 .44 .55 .66 .77 .88 99 1.10 1.21 1.32 1.37>^ 1.43 1.54 12 .24 .36 .48 .60 .72 .84 .96 1.08 1.20 1.32 144 1.50 1.56 1.68 ir> .26 .39 .52 65 .78 .91 1.04 1.17 l.oO 1.43 1.56 1.62>^ 1.69 1.82 14 .28 .42 .56 .70 .84 .98 1.1211.26 1.40 1.54 1.68 1.75 1.82 1.96 15 .30 .45 .60 .75 .90 1.05 1,20 1.35 1.50 1.65 1.80 1.87K 1.96 2.10 Ifi .32 .48 .64 .80 .96 1.12 1.28 1.44 1.60 1.66 1.92 2.C0 2.08 2.24 17 .34 .51 .68 .85 1.02 1.19 1.36 1.53 1.70 1.^7 2.04 2.12i<; 2.21 2.38 18 .36 .54 .72 .90 1.081.26 1.44 1.62 1.80 1.98 2.10 2.25 2.34 2.52 19 .38 .57 .76 .95 I.14'l.33 1.52 1.71 1.90 2.09 2.28 2.3:j^ 2.47 2.6<5 20 .40 .60 .80 1.00 1.10 1.40 1.60 1.80 2.00 2.20 2.40 2.50 2.60 2.»0 21 .42 .63 .84 1.05 1.261.47 1.68]1.?9 2.10 2.31 2.52 2.62>^ 2.73 2.94 22 .44 .66 .88 1.10 1.32,1.54 1.76 1.98 2.20 2.4ii 2.04 2.75 2.86 3.08 28 .46 .69 .92 1.15 1.38,1.61 1.84 2.07 2.30 2.53 2.70 2.87K 2.99 3.22 24 .-18 .72 .96 1.20 1.44,1.68 1.92 2.16 2.40 2.61 2 88 3.00 3.12 3.36 23 .50 .75 1.00 1.25 1.50 1.75 2.00 2.25 2.50 2.75 8.00 3.12J^ 3.25 3,50 2« .52 .78 1.04 1.30 1.56 1.82 2.08'2..34 2.00 2.^6 3.12 .3.25 3.38 3.64 27 .54 .81 1.08 1.35 1.62 1.89 2.16;2.43 2.70 2.97 3.24 3.37K 3.51 3.78 28 .56 .84 1.12 1.40 1.08 1.36 2.24 2.53 2.80 3.08 3.36 3.50 3.64 3.92 29 .58 .87 1.16 1.45 1./4 2.03 2.32 2.61 2.90 3.19 3.48 3.62><; 3.77 4.06 30 .60 .90 1.20 1.50 1.80 2.10 2.40 2.70 3.00 3.30 3.60 3.75 3.90 4.20 SI .62 .93 1.24 1.55 1.86 2.17 2.48 2.79 3.10 3.41 3.72 3.87)^ 4.00 4.34 32 .64 .96 1.28 1.60 1.92 2.24 2.56 2.88 3.20 3.52 3.84 4.C0 4.16 4.48 83 .66 .99 1-32 1.65 1.98 2.31 2.642.97 3.30 3.03 3.96 4.12>^ 4.29 4.62 34 .68 1.02 1.36 1.70 2.04 2.38 2.72 3.06 3.40 3.74 4.08 4.25 4.42 4.76 35 .70 1.05 1.40 1.75 2.102.45 2.803.15 3.50 3.85 4.20 4.37>^ 4.55 4.90 36 .72 1.08 1.44 1.80 2.10 2.52 2.883.24 3.60 3.96 4.32 4.50 4.68 5.04 37 .74 1.11 1.48 1.85 2,22 2.59 2.96 3.33 3.70 4.C7 4.44 4.r,2yj 4.81 5.18 38 .76 1.14 1.52 1.90 2,28'2.66 3 04 3.42 3.80 4.18 4.56 4.75 4.94 5.32 39 .78 1.17 1.5G 1.95 2.34,2.73 3.12 3.51 3.90 4.29 4.68 4.87Ji^ 5.07 5.46 40 .80 1.20 1.60 2.00 2.402.80 3.20 3.60 4.00 4.40 4.80 5.00 5.20 5.60 41 .82 1.23 1.64 2.05 2.4612.87 3 28 3.69 4.10 4.51 4.92 5.12>^ 5.33 5.74 42 .84 1.26 1.08 2.10 2.52 2.94 3.36 3.78 4.20 4.02 5.04 5.25 5.46 5.88 43 .86 1.29 1.72 2.15 2.58 3.01 3.44 3.87 4.30 4.73 5.16 5.37)^ 5.59 6.02 44 .88 1.32 1.7c 2.20 2.64 3.08 3.52 3.96 4.40 4.84 5.28 5.50 5.72 6.16 45 .90 1.35 1.80 2.25 2.70 3.15 3.60 4.05 4.50 4.95 5.40 5.G2y^ 5.F5 6.30 46 .92 1.38 1.84 2.30 2.70 3.22 3.68 4.14 4.G0 5.06 5.52 5. /o 5.98 6.44 47 ,94 1.41 1.88 2.35 2.82;8.29 3.76 4.23 4.70 5.17 5.64 5.87><^ 6.11 6.58 48 .96 1.44 1.92 2.40 2.88 3.36 3.84 4.32 4.80 5.28 5.76 6.00 6.24 6.72 49 .98 1.47 1.90 2.45 2.94 3.43 3.92 4.41 4.90 5.39 5.88 6.12><^ 6.37 6.86 60 l.CO 1.50 2.00 2.50 3.00 3.50 4.00 4.50 5.00 5..50 6.00 6.25 6.50 7.00 60 1.20 1.80 2.40 3.00 3.60,4.20 4.80;5.40 6.00 6.60 7.20 7.50 7.f0 8.40 70 1.40 2.10 2.80 3.50 4.20] 4.90 5.60 6.30 7.C0 7.70 8.40 8.75 9.10 9.80. 80 1.60 2.40 3.20 4.O0 4.80 5.60 6.40 7.20 8.00 8.80 9.60 10.00 10.40 11.20 90 1.80 2.70 3.60 4.50 5.40;6.30 7.20 8.10 9.00 9.90 10.80 11.25 11.70 12.60 100 2.00 &00 ^.,00 5.00 C.00 i7.00 8.00 9.00' 10.00 11.00 12.00 12.50 13.00 14.00, m l86 loo l40 Isa I20 160 loo, A READY BECKONBB. A READY RECKONER. 217 KOW TO FIND THE PRICE OF ANY NUMBER OF POUNDS, YARDS. PIECES OR BUSHELS. CONTINUKD. The first column gives the numukk, tlie tup columns the pricks. HOS. 15 c. 16 c 17 c. 18 C. 19 c. 20 C. .40 21 c. .42 22 C. .44 23 c. 24 c. 2r> c. .50 S6 c. .62 21 c. 2 .30 .32 .34 .36 .38 .46 .48 .54 » .45 .48 .51 .54 .57 .00 .63 .66 .69 .72 .75 .78 .81 4 .GO .04 .68 .72 .76 ,80 .84 .88 .92 90 1.00 1.04 l.Oi 5 .75 .80 .85 .90 .95 1 00 1.05 1.10 1.15 1.20 1.25 \JM 1.33 G .90 .96 1.02 1.08 1.14 1.20 1.26 1.32 1.31' i.H 1..50 1.56 1.62 7 1.0.5 1.12 1.19 1.26 1.33 1.40 1.47 1..54 1.61 1.68 1.75 1.82 1.89 8 1.20 1.28 1.36 1.44 1..52 1.60 1.68 l.-7(i 1.84 1.92 2.00 2.08 2.16 9 1.3.5 1.44 1.53 1.62 1.71 1.80 1.89 1.98 2.07 2.16 2.25 2.34 2.43 10 1.50 1.60 1.70 1.80 1.90 2.00 2.10 2.20 2.30 2.40 2..50 2.00 2.70 11 1.65 1.76 1.87 1.98 2.09 2.20 2.31 2.42 2.53 2.64 2.75 2.86 2.97 12 1.80 1.92 2.04 2.16 2.28 2.40 2.. 52 2.64 J.76 2.88 3.00 3.12 3.24 13 1.95 2.08 2.21 2.34 2.47 2.60 2.73 2.86 2.99 3.12 3.25 3.3>> 3-51 14 2.10 2.24 2.38 2. -52 2.66 2.80 2.94 3.(.8 3.1^2 3.S6 3.50 8.64 3.78 1.5 2.25 2.40 2., 5.5 2.70 2.,S5 3.00 3.15 3.30 3.45 3.00 3.75 s.r.o 4.05 Ifi 2.40 2..5() 2.72 2.88 3.04 3.20 3.36 3 52 3.68 3.84 4.C0 4.ir. 4.32 17 2.55 2.72 2.89 3.06 3.23 3.40 3.57 3.74 3.91 4.C8 4.25 4.42 4..5a 18 2.70 2.88 3.06 3.24 3.42 3.60 3.78 8.96 4.14 4.32 4..50 4.(;s 4.86 19 2.85 3.04 3.23 3.42 3.61 3.80 3.99 4.18 4.37 4.f,6 4.'<.5 4.94 5.13 20 3.00 3.20 3.40 8.60 3.80 4.00 4.20 4.40 4.60 4.80 5.00 5.20 5.40 21 3.15 3.36 3.57 3.78 3.99 4.20 4.41 4.62 4.83 5.04 5.25 6.46 5.67 22 3..30 3.. 52 3.74 3.96 4.18 4.40 4.62 4.84 6.06 6.28 5.50 6. 2 5.94 23 3.45 3.68 3.91 4.14 4.37 4.60 4.83 6.06 5.29 5.52 5.'/ 5 6.98 6.21 24 3.60 3 84 4.08 4.32 4.56 4.80 5.04 5.16 5.52 6.76 6.00 6.24 6.48 , 25 3.7.51 4.00 4.25 4.50 4.75 5.00 5.25 5.50 5.75 6.00 6.25 6.50 6.7.'> 20 3.90 4.16 4.42 4.68 4.94 5.20 5.46 5.72 5.98 6.24 6.50 6.75 7.02 27 4.05 4.32 4..59 4.86 5.13 5.40 5.67 6.P4 6.21 6.48 6-75 7.02 7.29 28 4.20 4.48 4.76 5.04 5.32 5.60 5.88 6.16 6.44 6.72 7.00 7.28 7..56 29 4.35 4.04 4.93 5.22 5.51 5.^0 6.09 6.38 6.67 6.96 7.25 7.54 7.^3 30 4.50 4.80 5.10 5.40 6.70 6.00 6.30 6.60 6.90 7.20 7..50 7.8(' 8.10 81 4.65 4.96 5.27 5.58 5. 89 6.20 6.51 6.82 7.13 7.44 7.75 8.00 8.37 82 4.80 5.12 5.44 5.76 6.08 6.40 6.72 7.04 7.36 7.68 8.00 8.32 8.64 83 4.95 5.28 5.01 5.94 C.27 6.00 6.93 7.26 7.59 7.92 8.25 8.58 8.91 84 5.10 5.44 5.78 6.12 6.46 6.80 7.14 7.4- 7.82 8.16 8.50 8.84 9.18 8,5 5.25 5.60 .5.95 6.30 6.65 7.00 7..35 7.70 8.05 8.40 8.75 9.10 9.45 86 5.40 5.76 0'.12 6.48 6.84 7.20 7.. 56 7.92 8.28 8.64 9.00 9.36 9.72 37 5.55 .5.92 6.29 6.66 7.03 7.40 7.77 8.14 8.51 8.88 9.25 9.62 9.91 88 5.70 6.08 0.46 6.84 7.22 7 60 7.98 8. SO 8.74 9.12 9.50 9.88 10.26 , 39 5.85 6.24 6. .53 7.02 7!41 7.80 8.19 8.58 8.9" 9 36 9.75 10.14 1053 40 6.00 6.40 6.S0 7.20 7.00 8.00 8.40 8.80 9.20 9.60 10.00 10.40 10.80 41 6.15 6.. 56 6.97 7.38 7.79 8.20 8.61 9.(2 9.43 9.84 10.25 10.66 11.07 42 6.30 6.7^ 7.14 7. .56 7.98 8.4U 8.82 9.24 9.66 10.08 10.50 10.92 11.34 43 6.45 G.88 7.31 7.74 8.17 8.60 9.03 9.46 9.89 10.32 10.75 11.18 11.61 44 6.60 7.04 7.43 7.92 8.36| S.f-O 9.24 9.68 10.12 10.56 11.00 11.44 11.88 45 6.75 7.20 7.05 8.10 8..55; 9.00 9.45 9.90, 10.35 10.80 11.25 11.70 12.15 40 6.90 7.36 7.82 8.28 8.74 9.20 9.66 10.12 10.58 11.04 11.50 11.96 12.42 47 7.05 7.52 7.99 8.46 8.93 9.40 9.^7i 10.84 10.81 11.28 11.75 12.22 12.69 48 7.20 7.G8 8.16 8.64 9.12 9 OOi 10 08! 10.56 11 04 11.52 12.00 12.48 12.96 49 7.35 7.84 8.33 8.82 9.31 9.80,10.29 10.78 11 27 11.76 12.25 12 74 13.23 60 7.50 8.00 8..50 9.00 9.50 IO.O0I10..5O 11.00, 11. .50 12.00 12.50 13.00 13.60 60 9.00 9.60 10.2(1 10.80;il.40 12.00 I2.6O; 13.20 13.80 14.40 15 00 15.60 16.20 70; 10. 50 11.20 11.90 12.60 13.30 14.00 14. 70,1.5.40il6.10 16. 80 17.50 18.20 18.90 80,12.00 12.80 13.60 14.40:15.20 16.00,16.80 17.60118.40 19.20 20 00 20.P0 21.60 9013..50 14.40 15.30 16.20 17.10 18 00 18.90 19.80 20.70 21.60 22.50 23 40 24.30 100! 15.00 16.00ll7.00 18.00 19.00 20.00,21.00 22.00 2.'',.00 24 Oo!25.00 26 OOI2.7OO 15 218 A READY ItECKONEK. A READY RECKONER. HOW TO FIND THE PRICE OF ANY NUMBER OF POUNDS, YARDS, PIECES OR BUSHELS. ij 4 CONTINUED. The first column gives the numbkk, tlio top culurans the pricks. NOS. 2^ <'■' 29 c. 33 ( 2 3 4 6 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 1 23, 24; 25 26 27 28 29 30 81 32 33 34 35 ,56 .84 1.J2 1.40 l.OS 1.96 2.24 2.52 2.8) 3 OS 3.36 3.61 3.92 4.2J I.IH 4 7u 5.1)1 5.3i 5.o0 5.S-J 6 16 6.41 6.72 7.00 7.2;} 7.56 7.81 8.12 8.40 8.68 8.93 9.2 1; <>.52l 9.S>) 36 10 0< 87 10.36 38 10.64 89 10.92 40 11.20 4111.48 42' 11.76 43 12 01| 44 12.32 45 12.60 46 12.881 47 13 16 4813.44 49113.72 50,14.01), 60 16.8'), 7019.60 80i22.40 90|25.20, 100i28.00l ..5S .87 1.16 1.45 1.74 2 0.< 2 32 2.61 2.90 3.19 3.48 3.77 4.0J 4.3-. 4 lit 4 'Ji a.ii 5 51 3.8) 6 03 6.3-} 667 6.96 7.25 7.54 7 83 8.12 8.41 8.70 8 9J 9.iS 9.57 9 36 10 15 10 41 10.73 11.02 11.31 11.66 11.83 12.18 12.47 12.76 13 05 13.31 13.63 13.92 14.21 14.50 17.40 20.30 23.20 26.10 2^.00 .6 .9J 1.20 1..5ii 1.80 2 10 2.4) 2.70 3.0J 3.30 3.6J 3.90 4.20 4.5) 4.8) 5.10 5.40 5.70 6.0J 6.3) 6.6) 6.9.) 7.2J 7.5J 7.81) 8.10 8.40 8.70 9.0) 9.30 9.60 9.9) 10.20 li)..iO lO.S) 11.10 11.40 11.70 12.00 12.30 12.60 12.90 13.2 13.50 13.80 14.10 14.40 14.70 15.00 1<.0<) 21.00 24.00 27.00 30.00 9i e. 12 c. .62 .93 1.24 1.56 1.86 2.17 2.48 2.79 3.10 3.41 3.72 4.U3 4 34 4.05 4.96 5.27 5.. 58 5.89 6 20 6.51 6.S2 7.13 7.44 7.72 8.0.» 3 37 8.6S 8.93 9.30 9.61 9.92 lj.23 10 10.51 10 I0.8'» 11 11.16 11. 11.47111. 11.78112. 12.03 12. 12.40 12 12.71 13.02 13.33 13.61 13.95 14.26 14.5' 14.88 15.19 15.50 16 18.60:i9 21.70;22 1, 1. 1 2 2 2 3 3 3 4 4 4 5 5 5 6 6 G 7, 7. 7, 8, 8, 8. 8 9. 9. 9 10. 13. 13. 13. 14. 14. 14. 15. 1.5. 15. 24.80 27.90 31.00 .64 .96 .21 .60 .92 24 56 88 20 .52 84 16 18 80 12 .41 76 ,03 40 ,72) 04 36 6S 00 32 04 96 2H 60 92 24 56 88 20 52 84 16 48 80 12 44 76 08 40 72 04 36 68 ,00 .20 .40 .60 .80 .00 83 e. 8. e. .66 .99 1.32 1.65 1,98 2.31 2.64 2.97 3.30 3 63 3.96 4.29 4.62 4.95 5.28 5.61 5.94 6.r7 6 60 6.93 7.26 7.59 7.92 8.25 8.58 8.91 9.24 9.57 9.90 10.23 8ti e. 36 c. 31 c. i'« c. h9 c. ,56 89 22 .55 11.88 12. 21 12.54 12.87 13.20 13.53 13.86 14.19 14.52 14.>-5 15 18 1,5.51 15.84 16.17 16.50 19.80 23.10 26.40 29.70 33.00 1 1, 1, • > 2 2, 8 3 3, 4, 4 4 5 5 5 6 6 6 7 7 7 8 8 8 9, 9 9. 10. 10. 10. ,11. 11. 11. 12. 12. 12. 13. 13. 13. 14 14. 14. 15. 15. 15. 16. 16 17. 20 23. 27 130. 34. 6S 02 36 70 04 «8 72 .06 ,40 74 ,08 ,42 ,76 .10 44 .7 .12 46 80 14 48 .82 16 .50 84 18 .52 86 20 54 88 22 56 90 24 58 92 26 60 94 28 62 96 30 64 98 32 66 00 40 80 20 60, ool 1 1 1 •_> 2 2 3 3 3 4 4 4 5 5 5 6 6 7 7 7 8 8 8 9 9 9 10, 10 10 11 11 11 12 12 12 13 13, 14. 14. 14. 15. 15. 15, 16. 16. 16. 17. 17. 21 2' 28 31. 35 .70 .05 .40 .75 .10 45 .80 15 50 .85 20 .55 90 25 to .'.5 30 65 .00 35 70 05 .40 75 .10 45 .80 .15 50 85 .20 .85 .90 25 60 95 ..30 65 00 35 70 05 40 75 10 45 80 15 50! oo: 50, 50] 00 .72 l.tH 1.44 l.hO 2.16 2.C2 2.88 3 24 3.(;o 3'J6 4.3li 4.(8 5.04 5.4(1 .^.76 6.12 6.48 6.N 7.20 7.f6 7.92 8.18 8.G4 9.00 9.o6 9.72 10.08 10.44 10.80 11.16 11.52 11.88 ! 12.24 1 12.6(1 12.% 13.32 13.68 14.04 14.40 14.76 15.12 15.48 15.84 3.20 16.56 16.92 17.2s 17,64 18 00 21.60 25.20 28.80 32.40 36.00 .74 1.11 1.4 1.8:. 2.22 2.1 \) 2 ti( 3.33 3.70 4.(7 4.44 4.81 5.18 5 55 5.92 6 2!) 6«( 7.03 7.40 7.77 8.14 8.51 8.88 9.25 9 62 9.99 10.36 10.73 11.10 11.47 11.84 12.21 !2.58 12.95 13.32 13 69 4.06 14.43 14 80 15.17 15.54 15.91 16.28 16.65 17.02 1739 17.76 18.13 18.50 22.20 25.90 29. (iO 33.30 .7('. 1.14 1..52 1.9(1 2.2K 2.C6 3.04 3.4 Z.H\ 4.18 4.f,6 4 J!4 5.32 5.':o 6.08 6.46 6.84 7.22 7.60 7.98 8.36 8.74 9.12 9.50 9.88 19.26 10.64 11.02 )1.40 11.78 12.16 12.54 12.92 13.30 .3.68 14 14.06 14.44 14.82 15.20 15.58 15.96 16.34 16.72 17.10 17.48 17.86 18.24 18.62 19.f,0 22.80 26.60 30.40 34.20 37.00l38.00 39 14 14 15 15 1.5, 16 16. 1 17. 17. 18 18 19 19. 23. 27. 31 35. 78 .17 ..16 .95 .34 73 12 [>\ 90 29 68 .07 46 .85 24 (3 02 • 1 .80 .19 58 97 .36 75 14 53 92 31 70 09 48 87 26 65 04 43 iO C. .80 1.20 1.00 2.(0 2.40 2.80 3.20 3 CO 4.(0 4.40 4.>-0 5.20 O.tO 6.40 6.^0 7.20 7.60 8.00 8.40 8.80 9.20 9.60 10.00 10.40 10.80 11.20 11.60 12.00 12.40 12.80 13.20 13.60 14.00 14 40 14.80 82115.20 21J15.60 60116.00 16.40 16.80 17.20 17.60 18.P0 18.40 18.80 19 20 19.60 20.00 24.00 28.00 32 00 36.00 40.00 , PIECES v.s. } c. 10 e .78 1.17 l.r^C^ ] .iir) 2.7H 3.1*2 •.^.r,\ 3.5)0 4.21) 4.(18 5.07 5.4G 5.85 624 b.(3 7.0-.i 7.'1 7.80 8.19 «.58 8.1)7 1».36 9.75 .80 1.20 1.00 2.(0 2.40 2.f:0 3.20 SCO 4.(0 4.40 4.>-0 5.20 5.C0 6.t0 r>.40 fi.^0 7.20 7.60 8.00 8.40 8.80 9.20 9.60 10.00 14ll0.4O C.-iS 10.80 0.92 1.31 1.70 11.20 11.60 12.00 2.09112.40 2.48112.80 2.87 13.20 3 2G 13.00 3.t)5j 14.00 4. 04! 14 40 4.43114.80 4.82 15.20 5 21J15.60 5.60! 16.00 5.99| 16.40 .38116.80 17.20 1 1 16 .55 94 B.33 3.72 9.11 ).50 .40 17.30 20 .10 J.OO I 17.60 18.00 18.40 18.80 19 20 19,60 20.00 24.00 28.00 32 00 36.00 40.00 RAPID METHODS IN BUSINESS CALCULATIONS. 219 RAPID METHODS IN BUSINESS CALCULATIONS. To Multiply any Two Numbers together, each having the same Fractions. K.X'AMPLK. Ruk.—l. Multiphj the tohole numbers together. VI'*A 2. Add the two numbers together and multiphj this sum by .^-:4 . either one of the fractions. • 'j 8. Multiply the tu'o fractions together. ' v 4. Add the results together. ~jj"j !»,~XlTs! How to Multiply any Mixed Numbers. Hule. — /. Multiply the tchole numbers together. 2. Multiply the upper whole number by the lower fraction. 8. Multiply the lower whole number by the v]iper fraction, ( 4. Multiply the fractions together. 6. Add the four products together. Example.— Multiply 16% by 9%. c^ 1. Whole numbers multiplied.,: 144 2. Multiply 16 by % 12 3. Multiply 9 by % 6 4. Multiply % by '^i == i'2 or __% 5. Add results together 162)<^ Ans. N. B. — The examples should bo worked by not writing out the middle parts, but add the amounts mentally. Business Methods for Multiplying all kinds of Mixed Numbers. Rule. — Multiply the whole numbers together, then tnnltiply each whole num- ber by the fraction in the other number to its nearest unit and add the products. NoTK.— In business it is the custom to reject fractions less than y^ ^^ each sum and count one for each fraction over 'o. How much will 34% yards of cloth cost at 22^^ cents per yard ? Solution, 34 x 22=$7.48 34 X }<^= .17 Nearest unit, 22x34= .16 (We omit the fraction and call it 16.) % X >^= _%_ 87.81% Ans. What is the cost of 17 dozen and 9 eggs at 12^^ cents per dozen ? , Solution, 17 X 12=i?2.04 ^ ]7xV:= 9 (Make the Jf a unit.) 9 eggs=% dozen, 12 x ;j^= 9 $2.22 Ans. N. B.— The last fraction in business is generally omitted. N •220 CARRYING CAPACITY OF TILE. Ji. TILE E'.A.CTO'RY. HOW TO FIND THE CARRYING CAPACITY OF TILE. Gallons Per Minute. Size OF Tile. 3-inch 4-inch 6-inch 8-inch 9-inch lo-inch l2-inch Fall per ioq Feet • I in. 3 in. 6 in. 9 in. 12 in. 24 in.! 13 23 32 40 46 64 27 47 66 81. 93 131 75 129 i«3 224 258 364 153 265 375 460 529 750 205 35 S 593 617 711 1006 267 463 655 803 926 1310 422 730 1033 1273 1468 2076 79 163 450 923 1240 1613 2551 A large tile will carry more water according to its size than a small one. This is hecause tliere is less surface on the inside of the large tile compared with the size of stream, and therefore less friction. More water will flow through a straight tile than a crooked one having tiie same diameter. ExAMPi.K : A nine-inch tile at 6 inches fall to the 100 feet will flow 593 gals, per miuute. \ CARRYING CAPACITY OP FREIGHT CARS. 221 LE. I36 in. 79 163 450 923 1240 1613 2551 - - ■ *< lall one. Ill pared ill flow flow 693 CARRYING CAPACITY OF FREIGHT CARS. One Car-load. Sheep 80 to 100 head Hay JO tons. Coal 12 to 20 tona. Stono 2 cord.s. Tile, 3-inch.. . 6,000 feet. Tile, 4-1 n eh.. . 4,000 feet. Tile, G-inch.. . 2,r)00 feet. Tile, 10-inch.. . 1 ,200 feet. Tile, 12-inch.. . 1,000 feet. Gravel . 7 cubic yards. Salt 80 to 100 bids. Lumber 8,000 to 13,000 feet. Barley 417 to 833 bush. Wheat 333 to CGG bush. Corn 3")? to 714 bush. Potatoes 3.33 to 606 bush. Oats 02:) to 1,250 bu.sh. Rye 357 to 714 bush. Cattle 16 to 24 head. Hogs 40 to 60 head. WIRE FENCE MATERIALS. Number of Staples to the pound. lYi inch 100 to the pound. 1J4 inch „ 85 to the pound. 1^ inch 72 to the pound. Number of pounds Barb-Wire to the Rod. Common Glidden Barb-wire — 1 ,\, lbs. to the rod. Double Thick Glidden Barb-wire IJ lbs. to the rod Plain Fence Wire 1 Jb. to the rod. 222 CONTENTS OF A PILE OF GRAIN, ETC. II" r^; How to Estimate the Contents of a Pile of Grain, Potatoes, Hay OP Wood. Utile. — J*n( the commodity in lite form of a heap. Then ninltiphj the. diameter in feet hi/ itself, and then again l)y the height in feet, anil divide the reenlt hij 4, and ynii have the apprnrimate Ljntents in bushels. Example:— TIov»' many Inishols in a heap of grain 6 feet in diameter and rj feet \\\ 00 2000 58 28 35 40 41 32 33 20 151U 44 14 2U 54 31 22 25 10 2U1U 59 04 35 50 41 42 33 8) 1520 44 24 27 OS 31 32 25 20 2020 .M» 14 30 04 42 04 33 40 1530 45 00 27 IS 31 42 25 30 1 2030 5!) 24 .H(} 14 42 14 83 60 1540 45 1(1 27 2S 32 Ot 25 40 ! 2040 (M) (H) 36 21 42 24 84 00 1550 •ir) 20 27 38 32 11 2) r.o ; 2050 (Id 10 :i6 •M 42 84 84 10 1500 45 30 27 4S 82 2t 2a 00 2U60 (10 •JO 36 44 42 44 34 20 1570 46 0« 2H 02 32 31 26 10 2070 tio 30 ;;(> 64 43 (16 34 3(i 1580 4fi 16 28 12 32 41 26 20 2080 (11 (10 37 (IH 43 10 34 40 '•^J?J! 4« 20 28 22 33 06 23 3) 201)0 01 10 37 18 43 26 34 60 1600 47 02 28 32 83 16 26 40 21J0 (11 20 37 28 -13 SO 85 00 1610 47 12 28 42 33 26 26 50 JllO (12 02 37 38 43 4(5 35 10 1620 47 22 28 52 3J 36 27 00 2120 tl2 12 37 4H 41 OH 35 20 1630 47 32 29 06 33 !('> 27 10 2130 (i2 22 3S 02 44 18 35 8) 1040 48 (W 29 16 31 08 27 2') 2140 02 ."{2 38 12 4i 28 85 40 1650 48 IS 29 20 31 IH 27 bO 2150 (;.-{ 08 38 22 •14 38 3;, C) 1600 48 28 29 36 34 28 27 40 2160 (;.'{ 18 38 32 45 to 36 (!) 1670 49 04 29 46 34 38 27 50 2170 a3 28 38 42 45 10 3(5 10 1680 49 14 30 00 85 00 28 00 2180 04 Ot 38 62 45 20 3(5 2) 1000 49 24 80 10 35 10 28 10 2100 64 14 39 0(5 45 80 36 P.;) 1700 50 00 80 20 35 20 28 20 2200 <(4 24 39 10 45 40 3(5 40 1710 50 10 80 30 35 30 28 30 2210 0.^ (10 39 20 46 02 36 60 1720 50 20 30 40 35 40 28 40 2:^20 05 10 39 36 40 12 87 Of) 1730 50 30 30 60 36 02 28 50 2230 05 20 39 46 46 22 37 1 > 1740 51 06 31 04 3C 12 29 00 2240 65 30 40 00 46 32 37 2:) 1750 61 16 81 14 30 22 29 10 2250 6(J 06 40 10 46 42 37 30 1700 51 26 81 24 36 32 29 20 2260 60 10 40 20 47 04 37 40 1770 62 02 31 34 30 4 10 3li ID , 20 36 2) i 30 36 8;) ) 40 36 4«) ; 02 30 50 ; 12 87 0!) J 22 37 1) r. 32 37 2) r, 42 J 04 37 80 87 40 J 14 37 50 1 24 38 00 ( 34 38 10 44 88 20 < 00 38 S) 5 M 38 40 < 1 26 38 50 \ 3r, 3'.) 00 i 46 3'J 10 ) 08 3'.> 20 ) 18 39 30 ) 28 39 40 ) 88 89 50 ) 00 40 00 ) 10 40 10 ) 20 40 20 ) 30 40 30 1 40 40 40 02 40 50 12 41 00 22 41 10 32 41 20 42 41 SO 1 04 41 40 NUMIJKU OP nUSHKLrt IN A LOAD OP GRAIN. 225 How to Find tlie Number of Bushels in a Load of Grain at Sight. Wgt. Oatn. U lbs. 'Coro.Rye' 5« Ib^. I Barley. 48 lbs. IIIIN. I 73 74 74 74 7r. 8510 2i20 2.>.')U 2510 2550 2580 «570 7.'-. 25S0 75 2500 2600 2010 2(iiO 2030 2010 2050 20U0 2«10| -^ 2080 78 2600 79 2700 2710 2720 27.10 27^0 2750 2700 2770 2780 2790 2800 2810 2820 2830 2810 2850 2860 2870 28S0 28D0 2900 >2U 10 2020 2030 2010 2U50 2060 2070 2080 2900 3000 .bit. KiiN. 28! 41 04 , ^'* C.bit, Huh. .9 79 80 80 80 80 81 81 81 82 82 "•2 H2 83 83 8an 84 84 84 85 85 85 I 85 66 ! 80 i 86 87 87 87 87 88 14 24 (N) 10 20 30 (Ml 16 26 02 12 22 32 as 18 28 (M 14 24 00 10 20 30 Ofl 16 20 02 12 22 32 08 18 28 04 14 24 00 10 20 30 06 16 12 22 32 08 45 4.i 45 45 45 4'5 46 46 46 its 46 47 47 47 47 47 4S 48 Ai 4S 43 48 4!) 49 49 4) 4.) 5) 5) 5i) 5) 50 50 51 51 51 51 51 51 52 52 52 26 52 02 52 53 53 53 53 46 00 10 20 30 40 50 04 It 24 31 44 51 OS 18 28 38 48 02 12 22 32 42 52 06 16 26 3f! 46 00 10 20 30 40 50 01 14 21 3t 44 61 08 18 28 38 48 02 12 22 32 5» 5J 53 .53 53 Dm. 14 24 31 44 06 16 26 5:{ I 46 51 I OS 51 51 51 55 55 55 55 55 56 56 56 5,1 5(5 IS 2S 3S 01) 10 21 1 30 40 02 12 22 32 42 57 I 04 57 I 1 1 57 57 57 58 58 58 58 58 59 59 59 59 60 60 60 60 60 61 61 61 61 61 62 62 62 2t 34 41 06 16 26 36 46 08 18 28 38 00 10 20 30 40 02 12 22 32 42 04 14 24 *MlllMt. ! 00 ii». Illl'«. 1.1.-. 4! 1 .5i» 42 i 89 MO IM) !NI 'JO '.Ml til ill 01 '.12 02 '.»•.! 02 ".13 93 1)3 01 04 01 95 95 05 05 06 !l« '.Ki 07 07 97 97 98 08 99 99 99 9<) IIIO i(JO 100 100 01 101 101 102 102 102 102 ,llM. 18 28 04 II t 0(\ 57 57 57 57 57 68 58 58 58 58 58 59 59 59 59 59 60 60 60 60 60 60 61 61 61 61 61 61 62 62 62 LbN. Hum. 42 (52 52 62 (HI G3 16 63 26 86 46 00 10 20 30 40 50 04 14 24 34 44 54 08 63 63 63 (-.4 61 64 64 65 65 6') 65 6'» 66 66 66 66 18 I 66 28 1 67 38 : 67 48 i «i7 02 I 67 12 I 67 22 ! 68 32 I 68 42 68 52 68 06 69 16 I 69 26 I 69 36 I 69 46 ' 69 00 70 10 70 20 70 30 70 40 71 50 71 04 71 14 71 24 71 34 72 44 72 54 72 08 72 18 72 28 72 Am, 34 4\ (Mi 16 26 36 46 OH IH 2H 38 00 10 20 30 40 02 12 22 32 42 04 14 24 34 44 06 16 26 36 46 08 IH 28 38 00 10 20 30 40 02 12 22 l\2 42 04 14 24 34 44 Wheat. (iO Ibii. llllH. 50 50 50 .50 50 51 51 51 51 51 51 52 52 52 52 52 52 53 r.;i 5;!' 53 5;j 5:t 54 54 51 64 54 51 55 55 55 55 55 55 56 56 56 56 56 56 57 57 57 57 57 57 58 58 58 l.bM. I 20 ' 30 I 40 .50 (.0 I "» 20 3(1 40 60 I 00 ' lo I 20 30 40 50 00 10 20 ::o 40 50 00 10 20 30 40 50 00 10 20 30 40 50 (10 10 i'O 30 40 50 00 10 20 30 40 50 00 10 20 inds? * And peas. . .->' n m 226 COST OP CO\L, HAY, EVC. How to Find the Cost of Coal, Hay, Etc., at Sight. Cost per pound or Ton. No. ^ ff / $/ $ /,'$ /'$ /,'$ f $/ $/ $ /'$ /'$ z^' $/! $^ lbs. 25 50 75 1 00 2 00 3 00 4 00 5 00 C 00 7 00 8 00 '.) 00 10 00 11 00 12 00 3 1 1 1 1 1 1 2 2 2 7 1 •••••• 1 1 ] 2 2 2 3 3 4 4 4 10 1 1 1 2 2 3 2 4 3 5 3 6 4 7 4 5 5 10 C 11 6 20 ' 1 1 8 9 12 30 1 1 2 3 6 6 8 9 11 12 14 15 17 18 40 1 1 2 2 4 V 8 10 12 11 16 18 20 22 24 60 1 1 2 3 5 8 10 13 15 18 20 23 25 28 30 60 1 2 2 3 6 9 12 15 18 21 24 27 30 33 86 70 1 2 3 4 7 11 14 18 21 2.-. 28 32 35 39 42 80 1 2 3 4 8 12 IC 20 21 28 32 36 40 44 48 90 1 2 3 5 9 n 18 23 . 27 32 S6 41 15 50 54 :oo 1 3 4 5 10 15 20 25 30 35 40 45 50 55 CO 200 3 5 8 10 20 30 40 50 60 70 80 90 1 CO 1 10 1 2a 800 4 8 11 15 30 45 60 75 90 1 Co 1 20 1 35 1 50 1 (15 1 so 400 5 10 15 20 40 CO 80 1 00 1 20 1 40 1 CO 1 80 2 00 2 20 2 40 600 6 13 , 19 25 50 75 1 00 1 2.-) 1 50 1 75 2 00 2 25 2 50 2 75 3 GO 600 8 15 23 30 60 90 1 20 1 50 1 80 2 10 2 40 2 70 3 00 3 SO 3 60 700 9 18 26 35 70 1 05 1 40 1 75 2 10 2 45 2 80 3 15 3 50 3 85 4 20 800 10 20 30 40 80 1 20 1 60 2 00 2 40 2 80 3 20 3 CO 4 00 4 40 4 80 900 11 23 34 45 90 1 35 1 80 2 25 2 70 3 15 3 <10 4 05 4 50 4 95 5 40 1000 13 25 38 50 1 00 1 50 2 00 2 50 3 00 3 50 4 00 4 50 5 00 5 50 6 GO 1100 14 28 41 55 1 10 1 Co 2 20 2 75 3 30 3 85 4 40 4 95 5 50 G 05 6 60 1200 15 30 45 60 1 20 1 80 2 40 3 00 3 CO 4 20 4 80| 5 40 6 00 G CO 7 20 1300 16 33 49 65 1 30 1 95 2 60 3 25 3 90 4 55 5 20: 5 85 G 50 7 15 7 80 1400 18 35 53 70 1 40 2 10 2 80 3 50 4 20 4 90 5 col 6 30 7 00 7 70 8 40 i500 19 38 56 75 I 50 2 2) 3 GO 3 75 4 50 5 25 6 go; 6 75 7 50 8 25 9 00 1600 20 40 CO 80 1 60 2 40 3 20 4 on 4 80 5 CO 6 40 7 20 8 00 8 80 9 CO 1700 21 43 64 85 1 70 2 55 3 40 4 25 5 10 5 5;5 6 80 7 C5 8 50 35 10 20 1800 28 45 68 90 1 SO 2 70 3 CO 4 50 5 40 6 30 7 20 8 10 9 00 9 90 80 1900 24 48 71 95 1 90 2 85 3 80 4 75 5 70 6 €5 7 CO 8 55 , 9 50 10 45 11 40 ITON 25 50 75 1 00 2 00 3 00 4 00| 5 00 G 00 7 00 8 GO 9 00 10 00 11 00 12 00 2 «• 50 1 00 1 50 2 00 4 00 6 00 8 00 10 00 12 00 14 00 10 00' 18 00 20 00 22 00 24 00 8 " 75 1 50 2 25 3 00 6 00 •o 00 12 00 15 00 18 00 21 00 24 00 27 00 30 00 33 00 3t) 00 4 " 1 00, 2 00 3 01) 4 00 S 00 12 00 16 00 20 00 24 00 28 00 32 m 36 00 40 00 44 00 48 00 5 " 125; 2 50 8 75. 5 00 10 00 15 00 1 20 00 J5 00 30 00 t ' 35 00 40 00 45 00,50 00 55 00 60 00 Example : What is the cost of ir.OO pomuls of coal at $4.50 per ton ? Solution :|:;foi!;^-^^^-!i;>,^?^;; loOO lbs. d^ o'^Q .30 2.{t;'> Alls. Example: AVhat is the cost of 1740 pounds of Hay at $8.00 per ton ? Solution: 1740X8 ;2=$6.9G. Ans. / CORK IN cum on bin. $ / $ ^ 11 00 12 GO 2 4 6 11 17 22 28 33 39 44 BO 55 10 Of 20 7n 30 3 85 4 40 4 95 5 50 6 05 C 60 7 15 1 1 2 2 3 7 8 2 4 6 12 IS 21 30 30 42 48 C4 00 20 SO 40 GO 60 20 80 40 GO 60 20 80 70 25l 8 80| 35| yol 10 45 11 00 22 00 33 00 44 00 55 00 8 40 9 GO 9 60 10 20 80 11 40 12 00 4 00 3t) 00 48 00 60 00 H.bO ^8.oa How to Measure Ear Corn in a Crib. A bushel of corn means, eithor a bushol of shelled corn, or ear corn ciiougli to make a bushel of shelled corn. JiUfe. — Multiphf the length in feet by the height in feet, and that anain by the iriiKh infi'et, multiply the result by 4, and cut ojf the right hand Jitjure, and you have the coiiteuts in bushels of shelled corn. Example : How many bushels of shelled corn in a crib of corn in the ear, 20 feet long, li» feet high, and 8 feet wide '.' Solution : 20X10X8X4=^040.0 bushels. Ans. This is count- j ig 2Vj cubic feet to the busliel. If tlie corn is medium good use the above rule. If good sound corn well isettled multii)ly by 5 ami cut off one ligure instead of multiplying by 4. Wlien the crib is flared at the side multiply half the sum of the top aii-et, and multiply the result b\j 6. and cut off the right hand figure, and iliat will equal the nnmher of heaped bushels. Example : How many bushels of potatoes in a bin 10 feet long, 8 feet wide, and 7 feet high ? feolution : 10X8X7X6=336.0 heaped bushels. ,N li. - Deduct >6 £oi- shuuli. 228 HOW TO MEASUlli: HAY How to Measure Hay in the Mow or Stack. A ton of dry liay is variously estimated from 400 to f)00 cubic feet to the ton. To be on the safe side, it is best to estimate abou"- 500 cubic feet to the ton. HAY IN A MOW. Jiulp.—3TuUiphi Ihelrnrjlhin /rft hy the firifjhf. in ^er., on tliix ht; the breadth injfeet, and divide the result by MO, and you have the vnmber of tons. Example : Tlow many tons of hay in a mow 20 feet long, 10 feet his'>. {^"0.i. Example : What is the contents of a barrel in gallons, whose middle or bung diameter is 22 inch'' , and end diameter 18 inches, and 30 inches in height? Solution : 22+18-4- 2=20 average diameter. 20X20X30X8=1600.0 9600 +- 231=^--41K gallons. Ans. NoTK.— Barrels used ii) oonimerco are made in various sizes, from 30 to 60 gallons. There is no definite measure called a hojrsliead, they are usually gauged, aud have their capacities iu gaUous marked ou them. pHvap -J 1 ( 232 HOW TO FIND THE CONTENTS OP TANKS. 1 How to Find the Contents of a Round Tank. Multiphj the square of the diameter in feet hy the depth inf^et, and multiply this result by 6, and you have the approximate contents of the tank in gallons. {For exact results multiply the product by 5%, instead of 6.) Example : How many gallons will a tank hold 6 feet hi diameter and 8 feet deep ? _ Solution : 6X6X8=288. 288X6---1728 gallons. Ans. ' Note.— If the tank is larger at tlic bottom than at the top, find thonver- agu diameter by measuring the middle part oi tlie tank, half way between tlio top and bottom. ; • ^ FOR MORE EXACT RESU' TS. . Eule. — Multiply the sqtiare of the diameter in feet, and multiply this result by 47, and divide the product by 8, and you will have the number of gallons. NoTK.— In calculating the capacity of tanks, 31)<^ gallons are estimated to one barrel, and 63 gallons to one hogshead. A TABLE FOR CIRCULAR TANKS ONE FOOT IN DEPTH. Five feet in diameter holds 4 >^ barrels. Six feet in diameter holds G% " Seven feet in diameter holds 9 '* Eight feet in diameter holds 12 " Nine feet in diameter holds 15 " ^ • Ten feet in diameter holds 19M " N. B.— To find the contents of a tank ]>y the table, multiply the contents of one foot iu depth by the uuiuber of feet deep. CONTENTS OF CISTEKN8, TANKS, ETC. 233 Shorter Forms of How to Find the Contents of Cylindrical Cisterns, Tanlcs, Etc. «. If you cut the largest possible square from a circle drawn on paper, the square will be a little more than % of the whole circle. Therefore, to find the area of a circle, take % of the square of the diameter (or for exactness .78) and the result will be the area of the circle. Bule. — Multiply the square of the diameter of the cistern infect, by the height in feet, and divide this result by 5, and it will equal the number of barrels the cistern will hold (approximately). {Or for exact results, instead of dividing by 6, take ^^ of the product. Example : A cistern is 5 feet in diameter, and 8 feet deep. How many barrels will it hold ? Solution : 5X5X8=200. 200 -^ 5=40 barrels. Ans. To find the number of gallons, multiply by 3l>^. To Find the Number of Barrels in a Square Cistern. Multiply the height, width and depth together, and divide the product tbtnined by i (or for exactness, by 4.2), and the result will equal the number qf barrels of 31]^ gals, each, the cistern will hold. Example : 4X8X5=160, 160-^ 4=40 barrels. 16 234 CONTENTS OF A WATERING THOUGH, How to Find the Contents of a Watering-Trough. Rule.— Multiply the height in. feet by the length in feet, and the product bg the width in feet, and divide the result by i, and you will hate the contents in barrels os 31}^ gallona eacH. ■ - Example : What is the contents of a watering trougli 8 feet long, 4 feet wide, and 3 feet deep ? Solution : 3X4X8 ^ 4=24 barrels. Note.— For exact results multiply the ngth in inches by the height in inches, by the width in inches, uud divide the result by 231, and you will have the contents in gallons. , ^ Table for Finding the Contents of Square Tanlcs. A Tank Five feet by five feet holds 6 barrels. Six feet by six feet holds 8K " " Seven feet by seven feet holds. ... UK *• " Eight feet by eight feet holds loH " " Nine feet by nine feet holds 19>^ " ♦' Ten feet by ten feet holds 23% " The above table is for one foot of depth only. To find the contents of a trough, measure its depth in feet and multiply it by the contents of one foot in depth, - * ADVANTAGE OP CHANGING KVENEIl. 285 . 1 HOW MUCH ADVANTAGE IS GIVEN BY CHANGING THE EVENER. How Much Aifvantage is Given by Changing the Evener. Caution.— In moving the center pin of an evener one inch toward one of the end pirn it changes the draft twice as much as it does to move one of the end pins one inc/i toioard the center pin. Or in other toords, moving the center pin clianges the draft twice as much as changing one of the end pins or clevises. . An average evener is 42 inclies in length. 1 Now if the center pin is moved one inch from the center to the right or left, the horse drawing on the short end will pull about Vso more than the horse drawing on the opposite end. If one of the end pins is moved one incli the difference will bo about ^q. Example : If a team of horses draw 2000 pounds, and the center pin is nioved one inch from the center, what part of the whole load will each draw ? 2000X20=100 pounds, the difference. 100+1000=1100 pounds. 1000 -100=900 pounds. Hence the horse at the short end of the evener draws 1100 lbs., and the other horse draws 900 lbs. TI10 draught on a 14-inch plow plowing 4 inches deep, is about 1000 lbs.; 5 inches deep, 1250 lbs.; 6 inches deep, 1500 lbs. ..,,'■ ■■- - , I y ■ ' . - "'■ '" v. • 236 DISTANCE TUAVELED IN PLOUOHING. How to Find the Distance Traveled In Ploughing. {Showing the distance traveled by a horse in ploughing an acre of land, and tlie quantity of land cultivated per day, computed at the rate of 16 and 18 miles per day of 9 hours : Breadth of furrow slice. Space traveled in ploughing an acre. Extent ploughed per day. Breadth of furoow slice. Spare traveled in ploughing an acre. Extent ploughed per day. Inch Miles. 18 Mi. 16 Mi. Inch. Miles. 18 Mi. 16Mi. 7 8 9 10 11 12 13 'I 1^^ 14 15 16 17 18 19 20 i 214 2^ i 3'"° General Observations. ' 1. There are 43,560 square feet in an acre. " 2. A piece of land 1 foot wide and 43,560 feet long is one acre 3. 43,560 feet equal 8^^ miles. 4. There are a less number of turns in ploughing a long and narrow field than in ploughing a square one containing the same number of acres. 5 It takes less fence per acre to inclose a square field than it does to inclose a long and narrow field containing the same number of acres. CONCERNTNO STONE-WORK. 237 Facts Concerning Stone-work, Brick-Work and Plastering. STONE-WORK. 1. A cord of stone, three bushels of lime and a cubic yard of sand will make 100 cubic feet of wall. 2. One cubic foot of stone-work weighs from 130 to 175 pounds. BRICK-WORK. H. Five courses of brick will make one foot in height on a chimney. 4. One cubic foot of brick-work with common mortar weigiis from 100 to 110 pounds. 5. A cask of lime will make mortar sufficient for 1000 bricks. FOR PLASTERING. ^' 6. Six bushels of lime, 40 cubic feet • of sand, and VA bushels of hair will plaster 100 square yards with two coats of mortar. * N. B.— There are about IJ4 cubic feet in a bushel. Short Method of Estimating Stone- wor9<. Rule.— Multiply the length in feet by the height mfeet, and that by the thickne»8 in feet, and divide this remit by 22, and the 240 MEAStJRlNG CARPET8. How to Find the Number of Yards of Carpet to Cover a Floor. Bule. — Multiply tM length of the room in feet by the width in feet^ and diwie the result by ihe number of sqiiare feet in one yard of carpeting, and the remit loill equal the number of yards of car- peting it will take to cover thefyucr. NoTK. — To find tlie number of square feet in one yard of carpet, multiply the widtli of your carpet by 3 (the length of one yard), and the result will he the number of squave feet in one yard. Or for greater accuracy, multiply the length of the room in incfien by tfie width in incfics. ond divide the result by the number ofs(fiai'e inclies in one yard of your carpet. Or divide the width of your carpet in inches into the tcuith of the room in inches, aiid trie remit will be iht muiwer of strips, multiply tfie number of strips by the length of ymtr room, and the result will equal the number of yards of carpeting to cover thejtoor. Example : A room is 12 feet 9 inches by U feet G inches, wliicli I wisli to cover with carpet one yard wide. Solution : 12%X14K = I84J^ square feet in the room. 184X'^ 9-= 20>i yards, nearly. Or by inches, 12 ft. and 9 in. =153 inches. 14 ft. and () in. =174 inches. - V 15^X174= 2(5622 square inches in the floor. 26622 -^^- 1296 (sq.in.iuoneyd.)=20M yds.nearly. ■PIPIql" MEASURING LUT.inER. 241 THE LIGHTNING METHOD FOR MEASURING LUMBER. 1. A Foot op liUMBER is one foot long, one foot wide and one incli tliick. 2. Piece Stuff oh Dimension Stuvf is lumber that is two or more inches thick and of nniform width and length. 3. Scantling is usually from three to four inches wide and froii two to four inches thick. 4. Joist is 2-inch lumber of any width. 5. Plank is two inches in thickness and wider than a scantling. Rule for 12-foot Boards: Find the width of the boards in inchrs and add together, and the sum obtained will he equal to the vumber of feet in the pile, {Each inch in width equals one foot of lumber.) Note: Use no fractions. Jf a hoard is hetween 9 and 10 inches wide, but nearer 9 than 10, call it 9; if nearer 10 than 9, callit 10. If it is 9J4, call it either 9 or 10. ' , For H-fect Boards add the width of the. hoards in inches, and to the sum add "% of itself, and the result will equal the nunibtr of feet in the pile. For 16-feet Lumber, add the width of the boards in inches and to that stnij add J/, of itself, and you rcill have the number of feet in the pile. Example : How many feet of lumber in 10 boards, 9 inches wide, and 16 feet long? Solution, 10X9^90. l{^ of 90=^30. 30 + 90-=120, the numl)er of feet. Ff'^P "!W->»'g>: III 242 SHINGLES— LATHS -WOOD, ETC. How to Find the Number of Shingles Required for a Roof. Rule.— Multiply the length of the ridge pole by twice the length on one rafter, and, if the shingles are to be exposed 4}^ inches to the weather, multiply by 8, and if exposed 5 inches to the tveather, mtiltiply by 7, and you have the number of shingles. Note.— Shingles are 16 inches long, and average about 4 inches wide. They are put up in bundles of 250 each. How to Find the Number of Laths for a Room. Rule. — Find the number of square yards in the room, and multiply by 18, and the result will be the number of laths. Note.— Laths are usually 4 feet long, and 1 incb wide, and % inch thick. It is estimated tliat iOOO laths, set J4 o^ »'^ inch apart, cover about 55 square yards. ^ . How to Find the Number of Cords in a Pile of Wood. A cord of wood is a pile 8 feet long, 4 feet wide and 4 feet high and con- tains 128 cubic feet. Rule. — Multiply the length in feet by the width in feet and that result by the length in feet and divide the product by 128 and you have the number of cords. Example : How many cords in a pile of wood 4 feet wide, 7 feet high, 24 feet long ? Solution : 4X7X24=G72 cubic feet. 672 -!- 128=5>^ cords. Aas. ; r The Actual Weight of Dry Pine Lumber. White Pine Flooring. 1.9 lbs. per ft. Norway Flooring 2.3 '* " " Shingles 250 " " M. Laths 500 " «• M. Timber 3 lbs. per ft Joists 2.8 " " " Inch Lumber (rough) 2.6 " " •' Inch " (dressed) 2.3 " " " JOIST, SCANTLING AND TIMBER MEASUREMENT. 243 JOISTS, SCANTLING AND TIMBER MEASUREMENT. Size in Length in Feet. Inches 12 14 i6 11 16 21 27 32 16 24 32 40 48 21 32 43 53 18 12 18 24 "^0~ 20 13 20 27 33 40 20 30 40 50 60 27 40 53 67 80 00 ~80 22 15 22 24 26 17 28 19 28 37 47 30 2 X 4 8 12 16 20 1 ~2T 12 IS 24 30 36 9 14 19 23 28 14 21 28 42 19 28 37 47 56" 42 56 70 84" 75 93 16 20 2 X 6 24 26 35 43 30 2 X 8 29 37 44 ~22. 33 32 40 40 2 X 10 50- 2 X 12 30 18 27 36 45 48 24 52 66 60 3x4 26 28 30 3 X 6 .30 48 60 '.2 ""32" 39 52 65 42 56 ~70 45 3 X 8 3 X 10 44 65 66 29 60 76 3 X 12 54 24 36 78 84 90 40 fiO 4 X 4 16 ~24 ~32 40 48 86 48 60 72 61 80 93 loo" 35 37 4 X 6 44 48 52 69 87 66 4 X 8 48 60 72 54 72 59 73 88 ~66~ 88 64 ~80 96 72 96 75 1 80 4 X 10 93 112 84 112 100 4 X 12 64 48 64 80 96 104 78 120 6 X 6 90 6 X 8 104 120 6 X 10 90 108 100 120 107 110 136 ll7~ 147 120 144 130 140 150 6 X 12. 156 139 168 149 187 180 8 X 8 85 107 96 128 160 8 X 10 120 133 160 192 200 173 200 8 X 12 112 117 128 144 150 180 160 l07~ 200 240 176 208 217 224 233 240 10 X 10 133 160 183 "220" 264 250 10 X 12 120 1 140 240 288 336 260 280 300 12 X 12 144 1 168 192 '22T 261 216 312 364 836 360 12 X 14 168 196 1 196 1 229 252 280 327 308 359 392 J57 420 14 X 14 294 ^92 425 490 Example : A timber 12 by 14 inches, 18 feet long, contains 252 square feet. ruT v?r 244 Board and Plank Measurement— At Sight. Tills tiible given tlie Hq, ft, and iiicliest In Bntird from 6 to 26 in. ^vlde, and from B to 36ft. longi Ifn Ixmrd ho l(ini;er timu 36 It., unite two nunibeiM. TIiur, if a board Ih 40 ft. long, and 16 in. wide, nd 55 57 6 60 0'62 6 HOW TO REDUCE LOGS TO TOR BOAUD MEASURE. 245 HOW TO REDUCE LOGS TO INCH BOARD MEASURE. loin. w. ft.in. 10 11 3 12 6 13 9 15 16 3 17 G 18 9 20 21 3 22 6 23 9 25 26 3 27 6 ) 28 9 1 30 ! 31 3 32 6 \ 33 9 ( 85 ) 36 3 1 37 6 I 38 9 i 40 > 41 3 \ 42 6 » 43 9 ) 45 25in. 16 3 18 9 20 10 22 11 25 27 1 29 2 31 3 33 4 35 5 37 6 39 7 41 8 43 9 45 10 47 11 50 52 1 54 2 56 3 58 4 60 5 62 6 • 4) 1-t 1-i 1^ 11 OS 1-) © CI ?! §5 13 8 00 a a a a c4 a a i a i 9 3 a cs a c« a 3 a cs a cs a cs ^ Q £; 72 89 99 ;:5 116 133 150 175 190 209 Q p ft 287 ft 313 ft 342 ft 10 49 61 235 252 363 11 54 67 79 98 109 127 147 165 192 209 230 259 278 315 344 377 400 12 59 73 86 107 119 139 160 180 210 228 251 283 303 344 373 411 436 13 61 79 93 116 129 150 173 195 227 247 272 306 328 373 408 445 473 14 69 85 100 125 139 162 187 210 245 266 292 .330 353 401 439 479 509 15 64 91 107 134 149 173 200 225 262 285 313 353 379 430 469 514 545 16 79 97 114 142 159 185 213 240 280 304 334 377 404 459 500 548 582 17 83' 103 122 151 108 196 227 255 297 323 355 400 429 478 531 582 618 18 88,109 129 160 178 208 240 270 315 342 376 424 454 516 562 616 054 19 93 116 136 169 188 219 253 285 332 361 397 447 480 545 594 650 692 20 98 122 143 178 198 232 267 300 350 380 418 470 505 573 625 684 728 21 103 128 150 187 208 243 280 315 308 399 439 495 530 602 65(5 719 764 22 103 134 157 196 218 255 293,330 385 418 460 518 555 631 688 753 800 23 113 140 104 205 228 266 307,345 403 437 480 542 581 659 719 787 837 24 118 146 172 214 238 278 320 360 420 450 501 566 600 688 750 821 873 25 123 152 179 223 248 289 333 375 438 475 522 589 631 717 781 850 910 fa a cs ft 381 419 457 495 533 571 609 617 685 723 761 800 838 876 914 952 a cs ft CO a ft CO a cs ft 460 506 552 598 644 690 736 782 828 874 920 966 1012 1058 1104 1150 e<9 CO a cS a 490 569 588 637 686 735 784 833 882 931 980 1027 1078 1127 1176 1225 55 a cs ft 500 550 600 650 700 750 800 850 900 950 1000 1050 1100 1150 1200 ll250 a cS ft 547 602 657 712 766 821 876 930 985 1040 1095 1150 1204 1259 1314 1309 CO a 5 ft 577 634 692 750 807 865 923 980 1038 1096 1152 1210 1268 1322 1380 1438 t- CO a es ft 644 718 772 830 901 965 1029 1094 1158 1222 1287 1351 1426 1490 1545 1609 a CJ (5 607 734 801 868 934 1001 1068 1134 1201 1268 1335 1401 1468 1535 1602 1668 a ft 700 770 840 910 980 1050 1120 1190 1260 1330 1400 1470 1540 1610 1680 1750 © 3 ft 752 828 903 978 1053 1129 1204 1279 1354 ,1430 1505 1580 1()5« 1731 1806 1881 a cs ft 795 874 954 1033 1113 1192 1272 1351 1431 1510 1590 1669 1749 1828 1908 1987 s ft 840 924 1007 1091 1175 1269 1343 1427 1511 1595 1679 1763 1847 1931 2015 2099 a es ft 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 411 451 493 534 575 616 657 698 739 780 821 863 904 945 986 1027 408 418 532 570 622 666 710 756 799 843 888 932 970 1021 1065 1109 872 959 1046 1134 1221 1309 1396 1483 1670 1658 1745 1832 1919 2006 2094 2182 HOW TO USE THE LOG TABLE. First find the average diameter of the log by adding together the two ends of the log, in inches ; then divide by two and the result will equal the average diameter, and then api)ly the above table. Example. — How many feet of lumbf r is there in a log 15 inches at one end and 21 inches at the other, and 22 feet long? Solution. — 15 + 21 == 36 one half oi 36 = 18 inches the average diameter. Then refer to the column undc 18 inches opposite of 22 and you will find ^he answer— 293 feet. 246 LOGS AND WOOD. How to Ascertain the Number of Feet (Board Measure) in a Log. Rule: Subtract from the diameter of the log in inches, 4 inches {for slabs), one-fourth of this result squared and multiplied by the length infect, wiUgiv9 the correct amount of lumber made from ani/ log. Example :— How many feet of lumber can be made from a log which is 36 inches in diameter and 10 feet long? Solution :— From 36 (diameter) subtract A (for slabs) =32. Take H of ^2 =8, which multiplied by itself equals 64. The.! multiply 64 by 10 (length) =640. Ans. How to Find the Number of Cubic Feet in a Log. Rule. — Mnltiphj \^ of the average circumjerence by itself, and this product by the length, the result will be the contents in cubic feet. ^ , - -;,, How to Measure Wood. 45 Wood is measured by the cord, which contains 128 cubic feet. Rule. — Multiply the length infect by the height infect, and that again by the breadth in feet, and divide the result by 128, and you have the number of cords. Example :— How many cords in a pile of wood 6 feet high, 12 feet long, and 4 feet wide ? Solution :-4X6X12t128=2»^ cords. Ans. - A COMPLETE SET OP CAMPENTEU'S RULES. 247 A COMPLETE SET OF CARPENTER'S RULES. PLAIN, SIMPLE AND PRACTICAL 1. The Gable is a space tae form of a triangle on the end of a building, with a common double roof. 2. QuAUTEK Pitch.— Is p roof that is one-fourth as liigh as the width of the building. 21 feet. Rule.— To find tJw area of the gitble end, mnltijiit/ the width oftfie building by the fieight of the roof, and take one-half of the remit. Or, if the roof is '^quarter pitch," find the area by multiplying the width of the roof by % of itself . 3. To find the number of feet of stock boards to cover a house or barn. Rule.— Multiply the distance aroiind the ham by the height of the posts, and to this result add Mhe area of the two gable ends. {If there are many openings, allowance should be made for them). 4. Shingles —There are 250 shingles in a bunch. — Rule.— One thousand shingles, laid 4 inches to the weather, iciU cover 100 square feet, and 900 shingles laid i]4 inches to the weather ^ toill cover 100 square feet. 248 CARrENTKU'S KULK8. — TICKET FENCES. 5. Floors and Siuino.— To lind the number of feet of six- inch ntatchfAl ftoormg for a given floor. Find tlie number of square feet of surface to be covered, and add >, of itself to it, and tlie result will be tlie required number of feet. 6. For 3-Inch Flooring. Find the number of square feet to be covered, to which add J/3 of itself. 7. Lath— 50 in a bunch. , , ' Contractor's Rule.— One bunch of lath will cover 3 square yards. _ III |llll!i Does it Take More Pickets to Build Over a Hill than on a Level? Many arguments and discussions have taken place over this simple problem. It takes no more pickets to build over a hill than on a level. You can see from the above figure, that the number of pickets are the same by actual count. The curve lines represent the hill, and the lower lines the level ground. The dotted lines join the two, and they make the same fence over the hill, and are no farther apart than ou the level. ij A A lan jr this a hill lat the curve round, fence LENGTH AND nEVLLS OP llAFTERS. /; 249 How to Find the Length and Bevels of Rafters. 1. Place your steel square on a board (say the building is 40 feet lon^) 20 inches from the corner one way, and seven inches the other, and nuirk it as shown in the above figure. Now the angle at C. will be the bevel of the upper end, and the angle at d, the bevel at the lower end of the rafter. 2. Lenoth op Kapteu.— The length will be from a to ft on the outer edge of the board. The 20 inches shows the 20 feet or half of the width of the building, the 7 inches the seven foot rise. Now the distance from a to ft, on the edge of the board, is 21 inches, two-twelfths and one-quarter of a twelfth, (always use a square with inches on one side divided into twelfths) therefore this rafter will be 21 feet and 214 inches long. 6 <^ f ^^ How to Make a Curve with a Set Triangle. 1. In the above figure let a, 6, represent the length, and c, d, the height of the curve. Drive two awls at e and e ; then take two strips, marked «.»., and nail them together at the point rf, and spread out the sides to the awls at e and e. Then tack on tlie brace/, hold a pencil at the point rf, then move the point towards the point e both ways, be sure and keep the strips 8.8. hard against the awls at e and e, and the pencil will mark out the exact curve. How to Make the Curves for Brick and Stone Arches. Measure the width, and draw the figure as above. If the points in 1, 2, 3, 4, etc., are equal on both sides, the curve will be an exact part of a circle. 17 250 HOW TO MEAS.JUE HblUHTe. How to Find the Height of a Tree. Suppose you desire a log 30 ft. long, measure off ^rom the base of tlie tree ;J0 ft. (allow for the height of the stump), then measure ten feet back, and put your ten-foot pole at b, let some one hold it the height of the stump from the ground, then put your eye at e, looking over the top of the pole at c, and where the eye strikes the tree at d, will be 30 feet from a. iV B.—This rule will apply to any tree, or any height. The prin- ciples hold true m any case. How to Find the Height by {Measuring the Shadow. KuLE.— ifm-wre a pole, and hold it perpendicular in the »im, and measure its shadow, then measure the shadow of the tree whose height is desired. Then multiply the length of the pole by the length of the tree's shadow, and divide the product by the length of the shadow of Vie pole, and the remit icill be the height of the tree. Example :— If a pole 3 feet long casts a shadow 4K feet long, what is the height of a tree whose shadow measures 180 feet? Solution :— 180X3-r4K=l20 feet, the height of the tree, ^^ 8HOUT ltUL£» OF AUITHMKTIC. 361 ^•^^■5> SHORT RULES OF ARITHMETIC. In these short rules, which we liave developed ixmi compiled, our aim hus been to mal^e them superior to anything that has ever been published. We have endeavored to teach the how, and not the why. Our object is brevity and completeness. Business demands brief and practical rules. To every farmer, teacher, mechanic, merchant, lawyer and laborer, these rules will prove available and valuable knovvledgt. How to Multiply by Eleven. To multiply any two figures by 11, add two figures logether and place their sum between the two figures of that number. Example : 43Xll=-473. or 4, (4+3,) and 3. If the sum of tlie two figures exceed 9, the left-hand figure must be increased by 1. Thus 48Xll-=528. Lightning Method of Multiplication and Division. To multiply by 125, divide by 8,. and call it thousands, be- cause 125 is >^ of a thousand. To multiply by 12K, divide by 8 ; call it hundreds. To multiply by IK, di-vide by 8 ; call it tens. To multiply by 62M, divide by 16, and call it thousands. To multiply by 614, divide by 16, and call it hundreds. To multiply by 21}4f divide by 32, and call it thousands. 262 RHORT llUTiKS OF AnTTHMKTTO. it i.l.! , To multiply by 'i3'6%, divide by 3, and call it tliousands. To multiply by 'i,i%, divide by 3, and cull it huiidruds. Tu multiply by 3V^, divide by 3, and call it tens. To multiply by 50, divide by 2, and call it hundreds. To multiply by 6UKf divide by 1j, and call it tliousands. To multiply by 833>^, divide by 15, aud call it ten tliousaMis, by annexing four ciphers. To multiply by S^%, divide by 12, and call it thoiisands. To multiply by 8%, divide by 12, and call it hundreds, be- cause H]4 is hj of a hundred. The reason is similar in each case. To multiply by 160%, divide by 6, and call it thousands. To multiply by 16%, divide by 6, and call it luiiulreds. To multiply by 1%, divide by 6, and call it tens. To nuiltiply by 37>ij, take % of the number, aud call it hun- dreds; 873^, % of the number, and call it hundreds, etc. We simply reverse these methods to divide. To divide by 10,100, 1,000, etc., wo remove the point one, two and three places to the left. To divide by 25, remove the decimal point two places to the Jeft, and multiply by 4. Kemoviii^ the point two places divides by one hundred ; lienco the quotient is 4 times too small ; hence we remove the point two places, and multiply hy 4. T<' divide by 2}4, remove the point one place to the left, and multiply by 4. To divide by 125, remove tlie point three places to the left, and multiply by 8. To divide by 12>^, remove the point two places to the left, and multiply by 8, To divide by VA, remove the poiii*; one point to tlie left, and multiply by 8. There are about VA cubic feet in one bushel. Hence dividing tlie number of cubic feet by 1)4 gives the number of bushel nearly To divide ]>y Vijy^, remove the point three places to the left, and multiply by 3. To divide by 8%, remove the point two places to the left, and multiply by J 2, \ SHORT nVI.Vfi OP ARTTHMKTIO. SHORT METHODS OF MULTIPLICATION. 253 To multiply any two tlgures by 11, add two fl^^urus together and place their sum between the two ligures of that nunibei*, Example; 43X11-^473, or 4, (4+3), and 3. If the sum of tlu two figures exceed 9, the left-hand figure must be increased by 1. Thus 48X11 528. To divide any number by 5, multiply by 2 and cut off tlia light-hand figure. Example : 488 ^- 5 -488X'2=-y7/6. To divide any number by 23, multiply by 4 and cut off the two right-hand figures. Example : 324 -:- 25 324X4-=l2/90. To divide any number by 123, multiply by 8 and cut off throo figures from the right. Example : 6250^ li:., -6250X8-50 000. To multiply numbers of tens and units when tens or units are alike, multiply the units together, and if alike multiply the sum of the tens by the units and then the tens by the tens. Example : fi4 4X4-16 carried 34=6+3= 9X4-36+1-37 carried - . 2176 3X6-18+3=21 TO MULTIPLY BY 9'«. To multiply by 9, 99, or any number of 9's, annex as many ciphers to the multiplicand as there are 9's in the multiplier, and from the result subtract the multiplicand. Example : Multiply 1,736 by 999-2,736,000 ' ' — • 2,736 ' 2,733,264 Ans. Weight and Value of Gold and Silver. A ton of pure gold is valued at ^602,799.2 1. The weight of a million dollars in gold coin is 3,685.8 pounds. A ton of pure silver is valued at $37,704.84. The weight of a milliou dollars iu silver coin is 58,929.9 pounds. 254 RULES IN MENSURATION. RULES IN MENSURATION. To find the area of a rec/an^/te.— Multiply the length by the breadth. To find the contents of an irregular fcot/y.— Immerse the body in a vessel full of water, and measure tie qiiautily of water disi-laotil. To find the area of a /riani^fe.—Multiply the base by one-half the alti- tude. Or;— From half the sum of the three sides subtract each side separately; multiply together the half sum and the three remainders, and extract the square root of the product. To find the diameter of a circle .'—Divide the circumference by 3.14156 ; or multiply it by .318309. - - To find the circumference of a circle:— "Siulliply the diameter by 3.14156, or3|. To find the area of a circle .-—Multiply half the diameter by half the cir- cumference. Or:— Multiply the square of the diameter by .785398. To find 'he side of a square equal to a given circle .■—Multiply the diameter by .886227 or % of /3. 14156. To find tne diameter of a circle equal to x given square : — Multiply tlie side of the square by 1.12838. To find the diameter oftht three largest equal circle i that can be inscribed in a given circle: — Divide the diameter of the given circle by 2.155. To find the contents of a cube: — Multiply three sides together. To find the surfaa of a cube .-—Multiply the square of the length of one ot the sides by 6. To find the surface of a sphere: — Multiply the diameter by the circum- ference. To find the solidity of a sphere :—M^\\Vi\]}\y ihef^qwaro of the diameter by 3.1416. Or .—Multiply the cube of the diameter by .5236. To find the solidity of a cylinder :—'ilL\}.\i\i\y the area of one end by \\xe length. > - , . — How to Discount Bills and Invoices. First deduct the trade or general discount from the amount of the bill, and from this remainder subtract the discount for cash. Example : What must be paid for a bill of goods amounting to $200., •with a discount of 25^ and 10^ ofl? So-ution; 8200 X25«^ = S5000 trade discount. - $200 — 50 = $150. ' ■ _■ $150 X105^ = $15.00 discount for cash. $150 — $15 = $135.=An8. AN EASY WAY TO ADt). *t&6 \ AN EASY WAY TO ADD. This is a very simple and easy method, anci will be a groat help to those who find difficulty in addin<; long columns of figures correctly : 4' Example: 7 i Voces*.— Begin at 9 to add as near 20 r.s you can, 6 thus: 9 + 2+4 + 3 — 18, reject the tens and place 3* the 8 to the right of the 3, as in example ; begin 4 at 6 and add fi + 8 + 4 = 18, reject the tons, as be- 9 fore, and place 8 to the right of 4, as in example ; 4'' begin at 6 + 7 + 4 -- 17, reject tens, place 7 to the 7 right of 4, as in example; then 9+4 +3=- lf>, re- 6 ject tens, place 6 to the right of 3 ; then 6 + 7 + 4* 4 ^ 17, reject tens, and place 7 to the right, as 8 before; having arrived at the top of the column, 6 ^ add the figures in the new column, thus: 8+8 + 7 38 .j Q _|. Y ^, .^(.^ f^Y 3 ^g^j, 5^,,^ (5 units ; place the 4 units as the unit's figure of the sum, having 3 tons 2 to carry to o tens, the number of integers or catch 9 figures already rejected. 3 I 5 = 8 tens, which pre- 86^ fixed with the G, makes 86 the sum. N. B. — Two or more columns may he Hddeil in th»» same rvny by using a lend pencil, and ttien erasing the tigures used after th« addition is coiu- plctea. II iU Uil Hi j; iJ Hi iilfillllii Ml 1 mmm 1 I mi llii 256 ADDITION. ADDITION. '• Lightning addition V lies in the ability to see and take in tlie result of two or more figures without stopping to add each figure separatelj", i. e., to read results in figures as in reading a boolt, the meaning of the word or sentence is known without spelling out each syllable or word. Procesa : Commence at the bottom at the right and add thus in the above example : 11, 18, 29 ; then carry.the 2 tens to the second column ; then add, 7, 16, 25, 33 ; carry the 3 hnndlFeds to the third column and add the same way ; 10, 21, 30, 36, etc., etc. N&iDer allaio yourself to add up a column in this maimer : f' and 2 are 11 and 5 are 16 and 4 are 20 and 9 are 29. It is just ns easy to name the results of two or more figures at once, and five times as rapid. Practice adding columns of figures fifteen minutes each day fur six months, and you will Jjecome an expert in addition. •> TO FIND ' HE r>AY OF THE WEEK FOll ANY DATE. 257 HOW TO FIND THE DAY OF THE WEEK FOR ANY DATE. Rule. — Take the last tico figures of the given year and add one-fourth of itself to it ; add also, to this the dwj of the month and the ratio of the month and divide the sum by 7, and the reniaindrr will he the day of the week, 1 de- noting Sunday, 2 Monday, 3 Tuesday, and so on. Ratio : For Feb., March and Nov. is 6 ; for Sept. and Dec. 1 ; for April and .Inly 2 ; for May 4 ; for Jan. and Oct. 3 ; for Aug. 5, and for June 0. Example : On what day of the week was was John born if the date was Sept. 16, 1841 ? Last 2 figures 41 of the year Solution : 41-:-4=10 Day of the month 16 Ra tio 1 Total 68 68-^7=9 with 5 remainder. Hence John was born on the 5th day of the week or Thursday. N. B. The above rulo is for the present ontury, for the last century add 2 before dividing by 7, and for the next century subtract 2 before dividing by 7. 258 PAUAMEKtAnt tltLEd AND t^SAdGd. A Complete Set of Paf liatnentafy I^ules and Usages fof Publie IWeetings, Politieal Qathevings and Debating Soeieties. '^ OVER THREE HUNDRED POINTS OF ORDER. Trace up each reference at the right, and then look up the corresponding marks on opposite page, which will give the full information desired. Forms in which questions may be put l.T 14 15 IG 17 18 19 Questions of precedence of questions 5 C 7 8 9 10 12 Motion to witiidraw a motion .' l a '•' A a II x To take up a question out of its proper order 1 a * A 6 II x Motion to take from the table 1 a * C ft II x Motion to suspend the rules 3 a f B a II x To substitute in the nature of an amendment 3 a f A a II x Motion to make subject a special order 3 a f A ft II x Question whether subject shall be discussed 1 a * A 6 III y Motion that committee do not rise 1 a ='• B « II x Motion to refer a question 3 b f B a II x Motion to reconsider an undebatable question 1 a * B a II z Motion to reconsider a debatable question 3 b * B a II x Reading papers 1 a ■■' A « II x Questions of privilege 3 a t A « II x Questions touching priority of business 1 a f A n II x Motion for previous question -. 1 a =•' A 6 II x Motion to postpone indefinitely 3 b =^- An II x Motion to postpone to a definite time 4 a | A u II z PAllUAMfiNTARV UULES AND USAGES. 250 Motion for the orders of the day 1 a ••" A o III y Objection to consideration of question 1 a '•• A /> III y Motion to limit debate on question 1 a t A fc Jl .r Motion to lay on the table 1 a'-' C « II x Leave to continue speaking after indecorum 1 a '■' A a 11 x Motion to extend liuiita vi debate on question 1 a j A « 11 x Motion to commit 3 b t A a II x Motion to close debate on question 1 a t A t 1 1 x Call to order 1 a* AfjIIl y Motion to appeal from Speaker's decision generally 3 a * A « II y Motion to appeal from Speaker's decision re indecorum 1 a f A « II y Motion to amend the rules 3 a f A & II x Motion to amend an amendment 3 a * A a II x Motion to amend 3 a f A « II x Motion to ('otermine time to which to adjourn 2n f A o II x 'Motion to adjourn 1 a*-"* Ba II x 1. Question undehatable; sometimes re.narks tacitly allowed. 2. Undehatable if another question is before the asseralily. 3. Debatable question. 4. Limited debate only on propriety of postponement. a. Does jiot allow reference to main question. b. Opens the main question to debate. *. Cannot be amended. f. May be amended. A. Can be reconsidered. B. Cannot be reconsidered. C. An atlirmative vote on this question cannot be reconsidered. 6. Requires two-third vote, unless special rules have been enacted. a. Simple majority suflfices to determine the question. 11. Motion must l>e seconded. III. Does not require to be seeondedi X. Not in order when another has the floor. y. Always in order though another may have the floor. z. May l)e moved and entered on the record when another has the flof»r, but the liusiness then before the assembly may not be put aside. The motion must be made by one who vote another. Bailment. — A delivery of goods in trust. Balance.— The excess on one side; or what added to th^ other makes equality in an acconiit. Balance Sheet. — A statement in condensed form showing the con- dition atid progress of business. Ballast. — Any heavy material placed in the hold of a ship to steady it in the water. Ballot. — A Swedish term signifying ten reams of paper ; used also to designate a small bale or package. Balsa.— A kind of float or nift used on the coast of South America for landing good.s through heavy surf. Banco. — A commercial terra used in Hamburg to distingui-sh bank money from common currency. Banking. — The business of a banker, or pertaining to a bank. Bankrupt. — An insolvent, one who is unable to pay his debts. Bank Sto.k.— .Shares in the capital stock of a bank. Barratry.— An intentional breach of trust, particularly any fraud by the muster of a ship. Barque. — A throe nuisted vessc' carrying no wquare sails on hci nii//.en mast. Busaar.— A word of Eastern usage, signifying a place of exchange or giueral uiarket-place, arejMjsitory of fancy articles — especially ol drcs.'<. Beacon. — A signal or light for the guidance of mariners; usually erected and sustained by the gov- ernment. Bidder.— One who bitl> or offers a price. Bill.— A name given to stafpnunls in writing; as goods: a note; a draft; a law not enacted ; t xhibi- tion o( charges. Bill of Exchange.— A bill ordering one party to pay another a certain sum of money. Bill of Lading'.— Written statement of goods shipped with terms of delivery. Bill of Parcels.— A detailed account (if goods pold. Bill of Sale —A formal instrument for the transfer of goods and chat- tels. Board of Trade. -An association of business men for the advancement of commercial interests. Bona Fide. — In good faith, in reality. Bond.-^A writing, under seal, bind- ing a person and his heirs to fulfill certain obligations. Bonded Goods. -Goods in charge of the officers of customs for the duties on which bonds are given at the custom house. Bonus.— A premium, or extra .sum paid for a loan, a charter, or other privilege. Book-Debt.— An entry or charge on a ledger ; called also an open ac- count, in contradistinction to a written promise or note. Breakage.— An allowance made by the shipper or seller on certain descriptions of fragile goods. Bottomry. — A contract by which the owner of a ship pledges it as security for money loaned him. Bottomry Bond. — A bond given upon a ship to .secure the repay- ment of money borrowed. BUSINESS DICTIONARY. 265 offers ft arge on )j)en ao- n to I R. which l^es it a» him. given repay- Broker. — A pornon who traiiHaclM busiiiuBS for uuuthcr, commonly in Htocl(M, luonev, elc., using tho nanu! of his principal. Brokerage. — Tlio foe Ohurged, fnr transuding l)U8iimMH, by u broker. Bulls and Bears.— Persons engaged in the gambling transactions of titu stock exeliange. Tlie bulls are personally Interested in tossing up the prices of certain goods, while the bears are figiitlng to pull down prices. Bullion.— A commercial name for uncoined gold or silver. C Capital* — Tlio stock employed in trade ; the fruit of past labors ; saved. Carat.— An imaginary weight that expresses the linene.ss of gold. Cargo.— A sliip's lading, or freight. Cashier.- One who has clinrgo of money and superintends the le- coiptsand payments. Centage.— A rate by the hundred. Certified Check — A check which has been certified by tiio bank on which it is drawn, making tlie bank absolutely responsible for its pay- ment. Chancellor.— The chief judge of a court of chancery or equity. Charter.— An iustrunicnt in writing from the sovereign power, or legis- lature, conferring certain rights and privileges. Charter Party.— A written agree- ment by which a ship is hired under specilicd conditions. Choses in Action. — Things of which tlie owner has not posses- sion, but merely the riglit of legal action for possession, as notes, accounts, etc. Choses in Possession. — Things in possession of the owner. Circulating Medium. — Cash and bank notes payable on deiuuud ; the medium of exchange. Clearance. — Permission from the custom house officer for a ship to sail. Clearing House.— A kind of bank- ing exchange for tl ' convenience of daily settlements between banks. Clerical Error. — An error in calcu- lation or other accidental error on books or documents. Coasting. — Sailing near land, or vessels trading between ports of the same country. Codicil.— A supplement to a will. Collaterals. — Pledges or m-curlty for It aiauf niuiiey, or other indebt- edness. Commerce.— The exchange of nier- eliandise (m a large scale. Commercial Paper. Bills of ex- cliange, drafts or promissory noteit given in the course of trade. Common Law. — The unwritten law receiving its force from uni- versal reception, us distinguished from statute law. Commission. — The brokerage or allowance made to an agent or fac- tor for doing business for another. Cooperage. — Charges for putiiug hoops on casks or bales. Compact.— A covenant or contract between ditlereiit parties. Company. — A number joined together to undertake some com- mon enterprise. Compound. — To adjust by agree- ment differently from the original terms, to settle by comproiuise. Compromise. — A friendly settle- ment of difi'erences by mutual con- cessions. Consignment.— The act of consign- ing, as a charge for safe keeping and management, a goods, proji- erty, etc. Consignee. — One to whom goods are intrusted. Consignor. — The person who com-- mits goods to another. Consols. — In Krigland three per cent, annuities granted at different times, and consolidated into one slock or fund. Consul— A person commissioned to reside in a foreign country as an agent of the government. Contraband.— Prohibited merchan- dise or traffic. Contract. — To make an agreement, to covenant. Copartnership. — A joint interest in business. Counterfeit. — To copy or imitate without authority, with a view to defraud ; a forgery. Countersign. — To sign in addition to the name of a superior, that of the secretary or subordinate officer, as bank notes are signed by the president and countersigned by the casliier. Coupon. — An interest warrant printed at the end of bonds, to Im> cut off wheu the iuterest is paid. 18 266 BUBIMEBB mCTIONAHt. 1 1' It'll I nil 'I » Court.'— An official astionibly legully iiH!t together for tho truiiBactiuii u( Judicial l)UHiiieH8, Covenant.— A formal contract be- tween two or more parlies. Coverture. — Tlie condition of a married woman, being conMidered aa iinJcr the Hliolterand protection of her husband. Credentials.— TeHlimoniais, or cer- tiHcateH showing that a person is entitled to credit, authority or otBcial powers. Credit. — Trust given or rcceivod ; mercantile reputation cntitlln^r one to be trusted ; also tho side an account on which payment, is entered. Creditor.—Oue to whom money is due. Credit Mobilier.— A name given to a Joint-siucic company in Paris, estattlishcd in 1852, with excep- tional charter privileges. The term has become lauiiliur to intelli- gent persons in this country throiigli tlie congressional investi- gation of tlie credit Mobilier com- pany of the PaciHc Railroad. Curb-Stone Brokers.— A term ap- filiod to a class of stock operators n New York who do busiliess on tho sidewalk or pavement. Currency.— That which circulates as u representative of value. Customs.— Customnry toll, tax, or tribute on imported or exported goods. Custom House.— A building where duties are paid and vessels entered niid cleared. D Damages.— A compensation to one party for a wrong done him by another, tho estimated reparation in money for the injury. Days of Grace. — Days gronte . as to account for money entrustol to him. Deficit. — A di ficieiH y : the difTor- ence between nn account's state- ment of the assets and the asseta themselves. Del Credere. — A commercial term implying a guarantee of the sol- vency ofthe purchaser. Delivery.— Giving money or goods to another. Demand.— A preremptory urging of a claim, an exaction. Demise.- To convey, to bequeatho by will. Demurrage.— Allowance for deten- tion of a chip. Depository. — A trustee, one to whom souiething is committed for safe keeping. Deputy.— One appointed to oct for another, a representative or dele- gate. Diplomacy. — The science of con- ducting P'^i'otiations between na- tions. Discount.. — An allowance or deduc- tion mi.\lt; for tlie payment of money before it is due. Discount Days.— The days of the week on which the directors of a bank meet to consider paper peered for discount. Dividend.— A percentage of p' 't'tg paid to stockholders. Donee.— The person to whom a gift or donation is made. Donor.— One who confers anything gratuitously. Dormant.— iSilent partner, on«» who takes no share in the active busi- ness, but shares profit. Drawback. — Money paid back on goods exported, a part or the whole of the duty charged. Draft. — An order from one man to another directing the payment of money, a bill of exchange. Drawee. — The person to whom a bill of exchange is addressed, the payer, m w UUslK£i)B biCTtONAllV. 267 I man to lament of Drawer.— One who (lriiw!i a bill uf cxcbuiigo, ur an order fur payuiunt. Dresi Oooda. — A turui applied to fabrics fur the garments of women and children, most commonly to Ihoso made of mixed materials, as sillc and cotton, aud silk and worsted, etc. Due-Bill.— A written acknowledg- ment of debt; nut transferable by mere Rndorscmont. Dun.— To press urgently the pay- ment of a debt. Duplicate.— A copy or counterpart of anything. Dureia.— Personal restraint or fear of personal injury or imprison- ment ; it nullities all contracts into whicli it enters. Duties. — A tax levied by the gov- ernment on imported goods; money p:iid to the govern me at on imports aud exports. ■ Earnest. — A pledge, something given by the buyer to the seller to bind the batgain and provu the sale. Effects.— Goods or personal estate. Eleemosynary. — Founded liy char, ity, or intended for the distribu- tion of charity, as a hospital or college. Ell.— An English measure of length equal to 1^ yards ; the iScotch oil Embargo. — A detention of vessels in port, prohibition from sailing. Embarrassment. — Perplexity aris- ing from insolvency or temporary inability to discharge debts. Embassy.— The public business in- trusted to diplomatic officers. Engrosser. — Ono who buys large quantities of any goods in order to control the market. Embezzlement. — To appropriate Eublic money to private use by a reach of trust. Emporium. — A place of extensive commerce, a market place. Endorse. — To endorse a note by writing the name on the back. Entrepot. — A bonded warehouse; a storeroom for the deposit of gomls ; a fret! port. Equity. — A system sup|)Iementil to law. qualifying or correcting it in extreme cases. Estate— The degree, quantity, na- ture, and extent of interest which a penoa hm ui real property. Estoppel.— A slop, a bar to one's alleging or denying a fact conlrury to his own iirevious actions, allega- tion or denial. Exchange.— Act of bartering ; a bill drawn (or money ; a place whero merchants meet ; dillerence be* tween the value of money in two places, or premium and discount arising from purchase and sale of goods. Excise.— Taxes or duties or articles produced and consuuuKl at home; internal revenue tax. Executor. — The person appointed by a testator to execute his will. Executory.— To be executed in tho future. Exports.— That which Is carried out 01 a country, as goods and produco in traffic. Express. — A courier; also regular and quick conveyauco for packr ages, etc. Face.— The amount expressed on a note or draft. Factor. — An agent who buys and sells in his own name, being in- trusted with tho goods, in this re- spect dilt'erlng from u broker. Facture. — An invoice, or bill o{ parcels. Failure.— Becoming bankrupt, sus- pension of payment. Fac-simile.- An exact copy or like- ness. Favor.— A note or draft is said to be in favor of the payee. Fee Simple.— In the United States, an estate held by a person in hisown right and descendible to his heirs. Finance. — Revenue, public money, income. Financier.— One skilled in financial operations, a treasurer. Firm. — A business house or com- Rany ; the title used by a business ouse. Firlcin.— A mea.sure of capacity ; tho fourth part of a barrel ; or eight or nine gallons. Fiscal. — Pel tiilning to the public treasury or revenue. Fixtures. — The pan of the furniture of a store or office which is not movable, as gas pipes and burners, partitions, etc. F. o. b.— Free on board ; the bill or invoice with f. o. b. includes the transportation to the shiitping port aud all the shippiug expenses. 268 BUSINESS DICTIONARY. ,'r.A Foreclose.— To cut off by a court judgnieut from the power of re- aeeming mortgaged property. Forestall.— To buy goods oo its way to market, intending to isell again nt a liigber price. Folio.— .V page in an iccount book, sometimes two opposite pages bear- ing ttie same serial :iamber. Franc. — A siJver coin used in France, equal to about nineteen cents. Frank.— To exempt from charge for postage. Fraud.— Injurious Btrategem, deceit. Free Trade.— The policy of conduct- ing international commerce witli- out duties. Freehold.— Land held by free ten- ure, or in fee simple, subject to no superior or conditions. Freight. — Merchuiidise being moved frotn one place to another ; the price paid for carr.'ang freight ; also to load or burden! Funded.— Turned .nto a pennanont loan on which annual iuierest is paid. Funds. — The supply of money or the capital. Q Gain.— Advantage, acquisition, ac- cumulation, protit. Garbled — Drugs, spices or other goods which have been sorted or picked over and freed from im- purities. Gauging. — Measuring the cit^acity of casks, etc. Gist. — The principal point of a ques- tion, the pith of the matter. Go-betweer».— Agent for both par- ties. Grant. — A transfer of property by deed; a conveyance made by the (government. Gross,- T»velve dozen ; gross weight; ^.,'j;ht of goods inpluding dust, dross, bag, cask, etc. Guarantee (or Guaranty). — A se- curity or warranty given by a third party ; one who warrants. Guarantor. — A v^arrantor ; a surity. Hebeas Corpus.— A writ to bring a party before a court, to prevni false imprisonment. Haberds^het — A seller of sm; il wares, as thread, pins, etc. Hand-book.— A book of reference • a manual. Hand-money.— Money paid by the purchaser at the closing of a con- tract or sale. Harbor. — A port or haven for ships. Haven. — A port or shelter for ships ; a harbor. Hazardous.— Precarious,dangerous, uncertain. High Seas. —The uninclosed waters ot the ocean outside the bounda- ries of any country. Hollow-ware.— A trade name for camj) and kitchen utensils made of cast iron or wrought iron. Honor. — To accept and pay when due. Husbandage. — An owner's or an agent's commission for attending to a ship. Hypothecate. - To pledge for tho security of a creditor. I Impolite. — Wanting In prudent nianagenient ; not politic. Import. — To bring in from abroad. Importer.— The merchant who im- ports goods. Imposition. — Tax, toll, duty or ex- cise prescribed by authority. Impost.— A tax or duty imposed on impore general body of commercial usages in matters relative to commerce. Lay-days. — Davs allowed for load- ing and unloaiiing a cargo. Laydown, — .\ phrase used to ox- r tress the entire cost of a coinniod- ty. including transpcM-tation, etc., at a place remote from, its produc- tion or purchase. Lease. — Renting lands, etc.; tlio written contract. Legacy.— A gift, l)y will, of personal property. Ledger.— A book in which a sum- mary of accounts is preserved. Lessee.— One who takes an est.ite by lease, Letter of Attorney— A writing by which one person authorizes an- other to act in his stead, commonly called power of attorney. Letters of Credit.— A letternutlisr- i/.ing credit to a certain amount to be given to tlie beariir. Liability.— Obligation ; debis. License. —A grant of permission by the authorities. Lien.— A legal claim on property for debt. Lieu.— Instead; in place of. Liquidate.— To clear oil"; to .settle; to pay as debts. Lloyd - , —A marine insuranc* .n.ssoci- alion, or society uuderwrilers in London, deriving its nam; from tho cotlee iiouse where it orig nated. The records of this society c )ntain a complete history of tho sea, so far as concerns tiie numl)er jf sliip- wrecks, collisions, (ire^, piracies, mutinies, etc. Loan. — A thing furnis'ied to another for temporary use, on condition that it be returnet'.. Long Price.— Prico after tho duties are paid. fA Malfeasance. — Evil conduct ; il- legal di'cd. Mandatory. — A person to whom a charge is given, or business in- trusted. Manifest. — An invoice of a ship's cargo. Manufacture.— The process of re- ducing raw material into a fonu , uitable for use. Marine. — Uelating to the ocean; nautical, Maritime Law. — Law relating to harbors, ships, seamen. Marc. — A weight of gold and silver used as a measure for tiiese metals in' Europe. Mart. — A commercial center; a market-place. Maturity. — Tho date when a note or draft falls due or is jtayable. Mercantile Law.— Law pertaining to trade and coiumerce. Merchandise. — Whatever is bought and sold in trade. Merger. — The ab.sorption of a thing of lessor importance by a greater, whereby the lesser crnises to exist, but the greater is not increased. For instance, a note on which a judgment is r[tod, embarkation. Sight.— Time of presenting bill to the drawee. Signature. -The name of a person written with his own baiul, signi- fying his consent tu the willing above it. Sinking Fund. — A fund set apart from earnings or other inconn-, lur the redemption of del»ts of govern- ment, or of a corporation. Sleeping partner. — One whosharea the profits of a business wiihoiu letting his name appear, or taking part in it aciively. Slop-shop. - A store where cheap ready-made clothing is sold. Smuggler. -One wlio avoids tlio payment of duties by secretly nn- porting goods into a country ; a Vessel engaged in smuggling. Solicitor.— An attorney or advocate, tlje title of a person nn of goods scut by a common cart'i'r by land. Whorfage.— Fee or duty for using a wharf. Wharfinger.— The pro|Metor of a wharf. Wrecker. — One who searches for the wrecks <»f vessels. Wreck-Master. — A person ap- pointed by law to take charge of goods etc- thrown ashore after a shipwreck. ■i OONTBNTS. 273 to whom a 10 legal or PAOK Al)'>reviations, business 202 Abbreviations, relating to Law and Government; Ecclesiastical; Educational and Professional. ..,261 Accounts, liow to keep 156 Acknowledging remittance 59 Addition, an easy way of 255 Addition, Lightning method 2ob Advantage given by clianging the _ evener 235 Advertisement and replies., 57 Advising receipt of invoice 58 Advice, good, by great men 14, 15 Atfi.lavii 135 Agent, how to do luisiness with. ..164 Agreement for sale of grain 117 Agreement to build a house 115 Agreement to cultivate land... 119 Alphabet for (lernian writing 39 Alphabet for marking 'loxos, etc... 38 Alphabet for pen printing 40 Alphabet (Shorthand) 41 Ancient money, value of 207 Application for situation with recommendation 56, 58 Application for a catalogue 56 Application for a school 60 Apology for failure to pay money promptly 55 Arbitration 151 Arbitration best for farmers 152 Arithmetic, short rules of 251 Articles of partnership ....142 Asking a loan 59 Asking for a letter of recom- mendation 69 Assignment of mortgage 131 Bankers' Method for computing interest 194 Banker's Time Table 194 Barbwire swindle 177 Barrels, how to find contents of ...231 Bill of Exchange, or foreign draft. 106 Bill of Sale 130 Bills and Invoice, how to discount. 254 Board and plank measurement 244 Boards c! Trade 153 Bookkeeping, legal rules on 159 Brick work; facts concerning 237 Burns' idea of a good wife 72 Business, how to do 10 Business abbreviations 261 Business alphabet 20 Business capitals 19 Business and visiting cards 76, 77 Business calculations, rapid meth- ods in 219 Business Dictionary 263 Business energy 4 PAOK Business manners 9 Business maxims 12 Business letter, how to write a...45-47 Business writing 18-23 Ciipital letters 21 Carpets, how many yards required for a room 240 Carpenters, complete rules for 247 Capitals, the use of 42 Card swindlers' tricks 182 Car-ying capacity of tile 220 Carrying capacity, Ireigiitcars 221 Casks, how to find contents of 213 Cattle, weight of by measurement .238 Change, how to make quickly . .. .166 Chattel Mortgage 128 Cheap jewelry swindle 176 Checks, i»ow to write, present, and indo'-se 91 Checks, all the different forms.92, 100 Check, how to endorse at bank 102 Check, how to till out 100 Clearing-house system 160 Cisterns, how tofind contents of ..2.32 Coal in bin or box,, how to find . weiglit of 191 Commercial correspondenc 54 Complaint of a tenant 55 Compound interest table 205 Contents of piles of grain, etc 222 Contracts, how to write 108 Contracts, the law governing all kinds 109 Contract for hiring farm-hand 114 Contract for renting farm 114 Contract for sale of hor.ses, cattle orother personal property 113 Contract for building purposes 113 Contracts that are not lawful 110 Conveyance, Ontario short form. 134 Corn (ear), how to measure in crib 227 Correct position of the pen.. 17, 36 Cost of coal, hay, etc., how to find at sight 226 Counterfeit money, to detect..l61, 162 Credit system 148 Curves for brick and stone arches, how to make 249 Day-book Entries, form of 157 Debts, how to collect, l,< Ontario and Quebec 146, 147 Debts, time when outlawed in Canada and the U S 144 Deeds 133, 134 Dictionary (business')! 263 Difficulties, how to settle by arbi- tration 151 274 CONTENTS. 1,(1 Discharge of mortgage 126 DiHcharge of mortgage, statutory . form -..132 Draft, foreign lOfJ Draft, form? of a 25 Drafts (liints and helps, etc.) ...97, 98 Due-bill, form of a 26 Due-bills, bow to write ~ 96 fiducation 11 nclosing Note for discount 59 Envelopes, how to address 52 Envelope swindle, The 183, 184 Errors in trial-balance 155 Estray notice 173 Evener, advantage by changing. ..233 P'&miliar notes 65 ainily instruction 14 Farmers accounts, how to keep ...158 Farm laborer, recommendation for a 61 Farm machinery swindle 180 Fixed and movable festivals in Canada 170 Flourished alphabet 22 Flourishing 32 F;reduce to inch board measure at'sight 245 Logs, how many feet of lumber.. ..246 Lincoln, Abraham, early home of 7 Lumber, dry pine, weight of 242 Lnniher, lightning method for measuring 241 lyianners, business 9 Manners, good 8 CONTENTS, 275 PAOK Marl'.ing alphabet 38 Measures, metric system 212 Mecl: allies' Lieu on property, how tosicure 148. 149 Merch^Mits, how they murk goods.. 162 Merchant's retail rule 164 Mensuration, rules in 253 Miscellaneous table 211 Misrepresentation never pays 12 Models for beginning letters 49 Models for closing letters 51 Model of Ileceipted Bill '^7 Money, how to send by mail 2(i6 Money order fees, intefnatiunal or foreign 207 Money, value of ancient 207 Money, value of foreign 208 Mortgages.. 123 " the law gov(!rning 124 Multiplication, short method..251-253 .197 .198 .199 .200 201 Nails, how many to the pound 222 Newspaper, request to change address of 70 Newspaper sukscription, law of .,..209 Note of acceptance 74 Note of regret 75 Notes, how to write, collect and transfer 78 Notes, how to discount at bank.... 82 Notes, all the ditferent forms of... 84 Note, model 83 Notes and bills, how to.iudorse..88-90 Observations (General) 236 Ontario short house lease ...120 Ordering books 59 Order for goods, forms of 61 Orders, forms of 95, 96 Ornamental writing 24, 32 Ornaments 30 Ornamental pendrawing ,33-37 Parent's (a) excuse to a teacher.. 55 Parliament building in Ottawa 170 Parliamentary Rules and Usages, a complete set, for public meet- ings, political gatherings and debating societies 258 Partnership 142 Patent fence swindle 178 Pen drawing, ornamental .33-37 Pen printing, alphabet for 40 Penmanship in letter-writing, how to improve 44 Personal property, the law govern- ing the sale and transfer of 116 Picket fence, level and over hill. ..248 Plastering, facts concerning 237 Ploughing, how to find the die- tance traveled in...-....,..., 236 Wf^^ \ iJi.iLJj,.ji,ll|iHl!4|.Ji ■wT"1i!"^ 276 CONTENTS, ■?u PAOK Postal card, how to write a 46 Postal rates 171, 172 Property exempt from seizure ia Ontario, Quebec, Nova Scotia, New Brunswiclc and Prince Edward Island 145 Public roads, laws of 150 Punctuation 4» Rafters, bow to find the length and bevels of 249 Rapid methods in business calcu- lation 219 Ready Reckoner 216 Receipt, form of a 26, 27 Receipt for interest due on mort- gage 105 Receipts, how to write all the different forms 93-95 RcHuIutions, (how to write) on the death of prominent persons 16A Recommendation to a young man. 55 Recommendation accompanying an application 58 Recommendation for a farm laborer 61 Remittance 81 Remittance, acknowledging 69 Rent, urginf, payment of 60 Reply to an inquiry 53 Request to open account with a wholesale house, with order 57 Requesting payment of money 55, 60 Requesting settlement of account 59 Request to attend a birthday cele- bration 73 Resignation (a) 55 Roval family, the 5 Rules, new and practical, for Ladies' correspondence 66 Rules (practical) for success 6 Rules (five) for spelling 42 flecurity for rent 122 ending subscription to a news- paper 58 Sending draft and receipt 58 Settlement of account, request of. 59 Shingles, lath, wood, etc 242 Shocked corn. 239 Shorthand alphabet 41 Short rules ot arithmetic 251 Sniall lots of land, how to lay off.. .191 Spelling, five rules for 42 Stone-work, facts concerning 237 PAOB Stock Exchanges and Boards of Trade isa Student (a) at school 6(j Success, practical rules for... 6 Sundays observed by different nations igg Subscription for public buildings or works 157 Superscriptions, forms of. ..'.'... 62 Superstitious (oldj 169 Surveying of land 185-191 Swindling schemes 174-184 Swindling note (a) 175 Tanks, how to find contents of , 232,233,284 lenant's (a) complaint , 66 Tile, carrying capacity of 220 Time in which money doubles at interest ...202 Timbe , joists and scantling, meadureraeut of at sight 243 Town lots, how to measure, ..189, 190 Trees, how to find the hoight of...250 Trial balances, how to detect errors in 155 Trusts 202, 203 Urging payment of rent 60 Vanderbilt, Cornelius 6 Visiting cards, how to write 76 Visiting cards, models of 77 Visiting friends, request to meet. 73 Warranty Deed (see deeds). Wages tables, how to use 213 Wages tables 214, 215 Wagon box, how to find con- tents of 230 Wall paper, amount to paper a room 238 Washington, George. 81 Watering-trough, how to find contents of 234 Wealth, how to obtain 166 Weights and measures, all kinds..210 Weight and value of gold and silver 253 What to do 11 Will, how to write a 136 Wills, the law of 136 Will, forms of a 138. 139 Wire fence materials 221 Wood, how to find the number of cords in a pile ~ 242, 246 J. E. HANS-'ORD, LL.B., Barrister, Solicitor, Notary Public, Conveyancer, Etc., 10 MANNING ARCADE, TOROM'O. 24 KING STREET WEST, > / irda of 158 • 56 fferent 166 dings 167 M 169 ...185-191 .. 174-184 175 60 • ••••••• o 76 77 neet. 73 213 ,214, 215 con- 230 ler a 81 find 234 166 ids..210 and 253 11 136 136 138, 139 221 )rof 242, 246 >