IMAGE EVALUATION TEST TARGET (MT-S) h M S2W ^ % ,> yj^?^ V '/a ^ CIHM ICMH Microfiche Collection de Series microfiches (Monographs) (monographies) Canadian Institute for Historical Microreproductions / Institut Canadian de microreproductions historiques Techricat and Bibliographic Notes / Notes techniques et bibliographiques The Institute has attempted to obtain the best original copy available for filming. Features of this copy which may be bibliographically unique, which may alter any of the images in the raproduction, or which may significantly change the usual method of filming, are checked below. D n Coloured covers/ Couverture de couleur Covers damaged/ Couverture endommag^ Covers restored and/or laminated/ Couverture restauree et/ou pelliculee Cover title missing/ Le titre de couverture manque Coloured maps/ Cattes giographiques en couleur Coloured ink (i.e. other than blue or black)/ Encre de couleur (i.e. autre que bleue ou noire) Coloured plates and/or il'iistrations/ Planches et/ou illustrations en couleur Bound with other rraterial/ Relie avec d'autres documents Tight binding may cause shadows or distortion along interior margin/ La reliure serree peut causer de I'ombre ou de la distorsion le long de la marge interieure Blar!; leaves added during restoration may appear within the text. Whenever possible, these have been omitted from filming/ II se peut que certaines pages blanches ajout^s lors d'ure restauration apparaissent dans le texte, mais, lorsque cela etait possible, ces pages n'ont pas ete filmees. Additional comments:/ L Commentaires supplementaires; D n This item is filmed at the reduction ratio checked below/ Ce document est filme au taux de reduction mdique ci-dessous. 10X 14X IPX L'Institut a microfilme le meilleur exemplaire qu'il lui a et6 possible de se procurer. Les details de cet exemplaire qui sont peut itre uniques du point de vue bibliographique, qui peuvent modifier une image reproduite, ou qui peuvent exiger une modification dans la methode normale de f ilmage sont indiques ci-dessous. □ Coloured pages/ Pages de couleur □ Pages damaged/ Pages endommagees □ Pages restored and/or lami^iated/ Pages restaurees et/ou pellicul6e$ Pages discoloured, stained or foxed/ Pages decolorees, tachetees ou piquees □ Pages detached/ Pages dstachees Showth rough/ Transparence □ Quality of print varies/ Qualite inegale de I'imd mpression I I Continuous pagination/ Pagination continue r-|in I I Cc eludes index(es)/ Comprend un (des) index Title on header taken from:/ Le titre de I'en-tlte provient: □ Title page of issue/ Page de titre de la livraison □ Caption of issue/ Titre de depart de la I □ Masth Gener depart de la livraison Masthead/ ique (periodiques) de la livraison 22X J 26 X I T 30X 12X 16X 20X 24X 28X ] 32 X The copy filmed here has been reproduced thanks tc the generosity oi: National Library of Canada L'exemplaire film6 fut reproduit grSce d la g6n6rosit6 de: Bibliothdque rationale du Canada The images appearing here are the best quality possible considering the condition and legibility of the original copy and in keeping with the filming contract specifications. Original copies in printed p .^er covers are filmed beginning with the front cover and ending on the last page with a printed or illustrated impres- sion, or the back cover when apprcpriate. All ovher original copies are filmed beginning en the first page with a printed or illustrated impres- sion, and ending on the last page with a printed or illustrated impresiion. The last recorded frame on each microfiche shall contain the symbol —^ (n.^aning "CON- TINUED"), or the symbol V (meaning "END"), whichever applies. Maps, plates, charts, otc, may be filmed at different reduction ratios. Those too large to bo entirely included in one exposure are filmed beginning in the upper left hand rorner, left to right and top to bottom, as many frames as required. The following diagrams illustrate the method: Les images suivantes ont dt6 reproduites avec le plus grand soin, compte tenu de la condition et de la nettetd de l'exemplaire film6, et en conformi*6 avec les conditions du contrat de filmage. 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Les diagra.imas suivants illustrent la mdthode. 22^ 1 1 2 3 1 2 3 4 5 6 FIFTH FORM PRICE, 10 CENTS. ^^UC SCHoq WRITINe COURSE '<■; VERTICAL SYSTEM / Z 43 nop BUSINESS FORMS Authorized by the Department of Education. TORONTO : CANADA PUBLISHING CO , LIMITED. -5Si^ Entered according to Act of Parliament of Canad a, in th in the Office of the M 896, by the Canada Publishing Co. (Limited) year inister of Agriculture PRICE, JO CENTS. FIFTH FORM ^^UC SCHoq WRITINt GOUISE '< VERTICAL SYSTEM BUSINESS FORMS Authorized by the Department of Education TORONTO : CANADA PUBLISHING CO , LIMITED. Entered according to Act of Parliament of Canada in the year ,896, by the Canada Publishing Co. (Limit«J). in the Office of the Minister of Agriculture. ""ibu;, t ' "m Tu Headings of Biu.s and Accounts. COPY EACH FORM TWICE IN SPACE BELOW. "T^.S-TlXi) iiijUXATLb . iTUb. N-^mA>Lj h. Q oTrr\jou^\. . OXXxxixm. ^cunx. I0,l8cn Bill for Articles Bought at One Time, J iarraxjoOvji TrUb.jA'.'B.STTulK.,- lub ChxiXxih.5t. 5 2i li I 3 2, 1+ 8 10 Bought of R H. Eavens & Sor Dealers in STAPLE and FANCY DRY GOODS. ToAmueAJb Satim. GfULU Cayruxxb tiojJh Qxrtlx skMib llloxLcLi/rb^ cLoz. "BultoTLb skxiyrU) SiXk. IKJuxixL L|€xLTbxprnjmt, ~R..U^.£cu>enrLb £r5oTb, 3 00 50 00 32. 30 bo 15 2,0 80 20 10 " Paid " is frequently used instead of " Received Payment." 50 1\ COPY FORM or BILL. PAQI 2, IN 8PA0I BILOW. .// Toronto, i8 Bought of R. H. Eavens & So DEALERS IN STAPLE AND FANCY DRY GOODS. N, Bii.i. ynu AmicLEs Boiiniir ai VAHiors Times. Hamilton, Toi). I , IS I"]. 1l'lA..e.K..15cuA;b, To TAYLOR & MOORE, Dealers in FAMILY GROCERIES, TjlI^. iTloLrL. o4p>b. 2 10 n 15 3 II lb 11 I b 1\ 18 \g 5 lUrb. 10 „ Li ,. I -fjXDC 1 djoz. 5 ea/rtb 1 U^b. 5 c-afc. I U' 5 „ U- cloz. 5 pl^^. I (L ^-apx:i/n I (j\JUbb\'\ju:i 5 LLC-oA. JxLL|-c.rL K-aibvixb 0,'\,a/T\.e-t;b SoAttlotu BtaxkT'cppG;!. StaTLcLci^Lxly Slj/UXp 13cLkA/rb(> po-u/dj2;\y ITlxu] i,i8C|^.13h Cxibk. I.£..~TTL. 13 ctfxi/nx(^^ dLL£. "PcuxL^u/ru. I, IS^I'l. I , I'; IT RE. eo»>y roNM o^ bill, paqi «, ,n ap.ci 1 80 <-]0 X LfO 5 IS bo Lf5 bo 1 50 32. 1 00 bo 30 15 '^'l 3 1^ 10 00 BILOW ..^ Hamilto N, 18 To TAYLOR & MOORE. DEALERS IN FflMILV GROCERIES, I ! 6 Bill tor Services and Material. TlXhj. 5. X . Q AnJxo/TTu jQfA TTUll] lolTUi5^.T[>Ll^^l., l4 S2 31 ©A.. 3 cLctqs 13 L^^bTi^, ©A/ii/rt 10 .. B/iLcLtaij/iyT-LC 10 „ SacLdiAijc^cXaiJLmJb b „ at l(jcru>Oh B-exlb §00 fill- XtiATbfc-eA^ 1+ dxajs OTu SicCtUloLtkyb % n W-orb-c ojruL CoXt , 3 M Ccyrrm/rCt lO^ocLcb Oa/ruL 3claLjs \)\jufmm\x/rLt Ikjub "] ,, iTLakiyTU' CjcDLcL£/rb BcuExvrucjZy I4 3 I I 00 15 00 00 50 00 15 00 50 30 00 00 b 55 10 13, IS 10 10 b 3 b lU 00 00 00 00 so 00 00 50 00 50 00 00 00 111 50 50 00 =M 50 , iscn. COPY FORM OF BILL, PAGE a, IN SPACE BELOW. b 55 10 \1 IS 10 10 b 1 u 3 b 00 00 00 00 so 00 00 50 00 50 00 00 00 I 8 Personal Account. m l^diihj CxKxpjihj >a/ia.. hxfr TTLoa.. jQ^A^. Ill ,aL| u/nx ^,uix| o h 15 31 I 5 3 11 I txjru I4CJLJL| I. !0 166. Bult£)\. B L|5 \\AXA^ lo '4-'&-uJblx.Conn\^ . I Ul. acUA. 13lj b -Mrb.TlxLUbbTiJb 8l| 13aXa/ruejL. lo BalcuTueji. in^oaxe^fii doumru ©A.. Ob. 50 1 \}0 1 1 lb 00 IS 00 15 10 55 13 10 i 1 1 I 15 10 50 10 50 I II 10 05 00 10 15 50 15 II UO^ 1 jl 15 IS Jl /"V ^.h^b ,1 1 IJJ^Oix. 3u"\xL Ca>?.ei) 1 II 5 ^olb. CaaX Odj II L5floci. o/ruoL kUimxLfje^ II 1 [Ju/Vud-Xy Cofjx^y Pot X>x.__ 13 u 1 "H)ij\,ey "3 OxcL Ccue/e^, Axt'cL. n 1 Cm^db LJotrct U II M- ^cu^ J^pfjLb 1 5aXayr\jcJL dxxjb 5 10 25 UO 2U 50 10 1 -7 o 1 S 2 1 1 1 15 LfO 50 50 15 50 80 20 25 55 1^ lU 2.0 1 C| U UO 00 UO 80 $ u UO \&Mj:>: 5 5 5 5 -0 IU 2.0 80 $ u uo COPY BILOW THg ACCOUNT ON PRECEDINQ PAOE. 13 14 Cash Account. (balanced weekly.) \m Cai>h... in XiA. o 5 iTloA.. PcuxL fcn^ 5tolxjyrui)VL\ KjLcexu-exL fcn^ clxLi_|'s saJjdi v-(LC(Li,ucd [or- claims sato l\Lixi1DatL|"^-^^T PcuxL e£jeAJ^ araxei) 13aixi/nx£y 1 8 rr 12. llXoA.. lU- boixLXLCX. -ftroxLcylxt cloxurv TcuxL fo> eoacLb RxxjJxoxxJ.. fcrr dUcaj's sahh Pcu.cLfon^clxa/ru/rip. store "BaXaxux. 'fjTcnx^f'Jt cLo-unx ©.n.. Ov. 112. 55 SS LfO U- 2,0 ]i+ bo .118 ^" 6U 50 118 L+a T& 50 13b UO L+US UU8 01 =25lo uo b8 50 SI 10 1, 50 > 80 lUI 80 2.ai bo 181 bo m-i so c^. m-jHc, COPY ACCOUNT ON PRICEDINO PAQt HEBE. IS u ao 1^8- V Uh8 50 01 b8 50 5, M MI 50 8-0 80 bo 4 19 16 MoNTHLV Statement »l...cmc.,fi .mply that iust„mcr» prcHcrvc oriB.nal bill, of it.ras for reference In checkintf monthly Statement.. lT0b/D.L:7nxnTLi^ St, Catharines, 7naM-. i. hs-^n. In Account with G, B. SMITH & CO. hiy. ITLoA., 5 II lb '1 ^1 13 15 % IS '0 Cjootib 3 hO ? 15 2.0 1 u \\js\jb oCt 30 cLaL|s fcrr frvJLoAXjLsi. C| .13. STTutFu £^ Cx' . 28 10 LfO bs U- 30 1 1 55 13 IdO 8 15 10 60 5 15 \1 10 10 10 55 00 55 IS 00 iq 55 55 '1 IS i c billi sent with .itermenti. I&CO. 155 K 155 '^ i JL COPY BTATIMINT ON PAQC la, BILOW. St. Catharines,. 17 1 8 Im Account with G. B, SMITH & CO, 18 iI'V^aicE >!r(rMENT. 3-500 „ TuTnfl|ii| Sfj^i^ Icn'o-ntoAo/n, I , isuj 5julxL ^000 „ l4aox^f- CoTTvrrLub.5.L0 Jjodsi) p of ACCOUNT SALES. 50 r 1 ' ' 50 1 UO 1 00 IoSO.mO 1 i so 1 5 J 30 51 ^ 5C|8 b5 20 Promissory Notes, t. NEQOTIAQLE WITHOUT ENDOHSEMENT. I hJujL TTuirithjb apiOh cLate. <5- phjGVfuhJL to p^,crri^€aAi;b, \wx) kkuTuiA.tcL a/nxL lu>^yTtLu 2. NEGOTIABLE BY ENDORSEMENT, PAYABLE AT BANK. 1)11.50 Sixti] cLca|s apLsJiy cLcJX c9- p^xrmxhJLtx) pax| 3. JOINT AND SEVERAL NOTE. BEARING INTEREST. hcnjiA^ nnoxTrCtKb apjihj cLcdx, u>€ Kn/rCtlu a/rucL li}. I . I^a/rrintaru. ^ 14^.13 a/i/rta/rrb. COPY NOTES ON PREOEDINQ PAGE H ERE, 21 ^1, \SCf]. to p^xu lu>€mJx| bo p(xt| 13a/r\]<^, xihXiyrt, t U, I8(]8. Ll| a/TLoL sju>€/rb jru. TTL. Reci-jpts. for payment on account. "Rcx^ujccl,. aaaxi I LftL|-ci\t.'D'ol:lcuVj,cix accx^aTLtA ToTi.7lliyn£tx|Tti>o "Do-fioAJb, box full of oil dJim^JOM\Jdh. jai>aDLi5cm.^Co. •4. FOR A PARTICULAR BILL, PAID BY NOTE. ■ ~BAXL/TCt.fmi,^>L..^I, 18^8. of tli^b d^Ltc., at t\\)\A.(b Ti'UTi-\lkb,[o-i- cXcvklxj -^IDottcUub, inrh pcLL|Tnj^'ixt 0^ a korb^Cy h^idj fwrrL 1^ i/rxbt. COPY RECEIPTS ON PAGE 2,, HERE 23 ..LkI8C|S LUJ L^cLcX.. OCTTL. I5,I8C|&. JX| I UK) JTL tCo. ai, 18^8. iiarx.. 24 Drafts. I. SIGHT DRAFT. 1 50. I Jjlx] "Do-ttxiJLb, a/nxL ctxoA^^to cuexixm/nL of 2. TIME DRAFT. Time Reckoned from Acceptance. $2.00. _ 5tnxLt|oiHl;,Wru 18, I8C|8-. I Ki^lq dxuji) aljhJxj /V^JxL pox| "to iKiL mni^A. loT^jrCto. 3. TIME RECKONED FROM DATE. l-oxOb nTLcmlJii) a|tiLn. cLoI^., pcuj to tK^ (rnbx. of mL|^^f^, 3 U90 l4ii/ixci;uxL £) oitoAi), amxL ohjxhj^ to axx^xm/rutof To5.f^B,(LaU,gb<]. H-a/rruitxjT\.. liJ^'PID.cmJjjxnth.. L. IS, I5C|S. Srrulk, COPY DRAFTS ON PAQE 24. HFr,E, 2S unx £.eo. IS, I8C|S. rx/rruXb. 11, 18^8. Oxj^ tjo 26 Order foi-! Goods. lTUbMi).lTULA)LCLL| £^ Co. kA>£miLj l-ui-^ -fc-tok^ij) of QCLlb a/nxL dui;^^ to -rmi cuzxxTLunai. ^■QyTXM-Cm.. Checks. I. NEGOTIABLE BY ENDORSEMENT. THE DOMINION BANK, Pcuj to Tlxc koAxL C iayrruL£i>on-i. , oi-cTHijij^ ,^o D o-ttoAi o, 5. JLnjJ'on/njiTv. 2. NEGOTIABLE WITHOUT ENDORSEMENT. THE MERCHANT'S BANK. ~Pai\ to TiljeA.. ^-. (uoXTp^A. or- l^^xLhM\j I 1 05. 15 -"fjfe "doiloKb, VJ'Rjdahlw^ lo, ISCJS. -O 'Tra| .I8C|8. ^,I8C|8. L. 28 Old EnglUh. A € € B SiF