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COMPLETE TREATISE 
 
 ON 
 
 PRACTICAL BOOK-KEEPING, 
 
 IN WHICH THE 
 
 ELEMENTARY PRINCIPLES 
 
 OF EVERY 
 
 BRANCH OF THE SCIENCE ARE CLEARLY EXPLAINED, 
 
 AND THE 
 
 MOST APPROVED FORMS OF THE PRACTICE OF THE FIRST COUNTING-HOUSES 
 
 CORRECTLY EXHIBITED, 
 
 3n i^ariouief ^pccimenjs of Booifegf* 
 
 Examined and approved of by several eminent Accountants. 
 THIRD EDITION, 
 
 WITH A 
 
 PRELIMINARY DISSERTATION 
 
 ON THE BUSINESS OF THE COUNTING-HOUSE, 
 
 AND AN 
 
 APPENDIX ON EXCHANGES, 
 
 CONTAINING A COMPREHENSIVE AND ACCURATE VIEW OF THE EXCHANGES BETWEEN THE PRINCIPAL 
 
 TRADING PLACES OF EUROPE, ILLUSTRATED BY EXAMPLES ON A NEW PLAN, SHEWING 
 
 THE EASIEST METHOD OF CALCULATING THEM. 
 
 By JAMES MORRISON, Accountant, 
 AUTHOR OF SEVERAL WORKS ON COMMERCIAL SUBJECTS. 
 
 Hontion: 
 
 PRINTED FOR LONGMAN & CO ; BALDWIN, CRADOCK, & JOY, PATER- 
 NOSTER-ROW, G. AND B. WHITAKER, AVE MARIA LANE, AND OLIVER 
 AND BOYD, EDINBURGH, 
 
TO / BXO 
 
 GILBERT HAMILTON, Esq. 
 
 AGENT FOR THE BANK OF SCOTLAND, AND ACCOUNTANT, GLASGOW; 
 
 JOHN MORE, Esq. 
 
 CASHIER TO THE ROYAL BANK, AND ACCOUNTANT, GLASGOW; 
 
 WALTER EWING MACLAE, of Cathkin, Esq. 
 
 AND 
 
 ROBERT AULD, Esq. 
 
 AGENT AND ACCOUNTANT, GLASGOW. 
 
 Gentlemen, 
 
 Permit me to address the following Treatise to 
 you, as a Testimony of the respect which I have for your Professional Emi- 
 nence as Accomptants. It would have been difficult for me to have made 
 choice of Gentlemen more capable of judging of its merits and defects ; and 
 as you were pleased, on examining the Manuscript, to express your entire 
 approbation of the Work, 1 flatter myself it will be found to answer the 
 design of its Publication — the improvement of Youth, and the interest of 
 Business in general. 
 
 I am. 
 With the greatest respect and esteem, 
 Gentlemen, 
 Your most obedient, and 
 
 very humble Servant, 
 
 James Mobrison. 
 
 GLASGOW, 21«t May, 1808. 
 
 fiA^aa-Jsiis 
 
Digitized' by the Internet Archive 
 
 in 2008 with funding from 
 
 IVIicrosoft Corporation 
 
 http://wwW.archive.org/details/completetreatiseOOmorrrich 
 
IF2iIll?ii(SIB< 
 
 The Science ef Book-Keeping is of the utmost importance in this Commercial Courftry, and 
 necessarily forms an essential Branch of Education. A knowledge of this Science enables the 
 Man of Business to record his Transactions in such a manner, that, by inspecting his Books, he 
 may know, upon all occasions, what is in his power to do, without embarrassing himself; and may 
 have such a general idea of his Dealings, and punctuality of those with whom he deals, that his 
 Speculations may be prudent, or always within his sphere. VVantof knowledge of his own affairs 
 makes a man rash and adventurous beyond his Capital, and even beyond his Credit, and brings 
 himself into a number of difficulties, from which it is often impossible for him to extricate himself. 
 — This is frequently owing to an improper mode of keeping his Books. 
 
 Perhaps no subject, of equal importance to the Merchant, is so imperfectly understood as 
 Book-Keeping. A Writer*, of unquestionable ability and experience, observes, "Numerous are 
 " the Bankruptcies that happen in Trade, from irregular Accounts only ; and this is not to be won- 
 *' dered at, when Persons are employed as professed Book-Keepers, who having got little more 
 " than the Theory of the Art, from some obsolete and impracticable Treatise, soon lead their too 
 ''credulous Employers into a labyrinth, from which it is oftentimes impossible to extricate them ; 
 " all which might, in a great measure, be prevented, if both parties could have recourse lo a Trea- 
 " tise on Book-Keeping, drawn up with sufficient ability and experience, that might be considered 
 "as a Standard, and be received into every Counting House, as an authority decisive in all cases 
 " whatsoever." He adds, " Upon the failure of one of the most Capital Houses in London, 1 
 " remember, it was remarked, that the Insolvency was more owing to the want of a proper 
 "Book-Keeper, than to any other cause; or rather, that the Book-Keeper wanted a proper 
 " method. The Business of the House was become so extensive, that without a Summary mode of 
 " bringing those immense sums which were daily circulating to the Debtor and Creditor of their 
 "respective Accounts, it was impossible to know how any one Account stood, without having 
 " recourse lo vague and uncertain methods, depending chiefly on imagination and conjecture." 
 
 It cannot be disputed, that correct and judicious arrangement, in conducting and recording 
 Mercantile Transactions, as much facilitates the progress of the Merchant, as, when applied to 
 Philosophical researches, it contributes to the advancement of Science. Systems of Book-Keep- 
 ing, therefore, which contain the most approved modes of Practice, as developed in the course of 
 long and varied experience, by promoting the interest of Persons in Trade, acquire an importance 
 in that State, whose prosperity depends ou their collected efforts ; and which, therefore, must rise 
 or fall, as these are well or ill directed. 
 
 Writers on Book-Keeping, though very numerous, may be divided into two Classes. 
 
 The first, who are by far the most numerous, have explained the Principles of the Science, 
 without adverting lo the improvements of Modern Practice. The second Class, though they have 
 exhibited improvements, have not explained the Principles, nor introduced a sufficient variety, 
 either in the Transactions, or in the mode of arranging them. Their Plan, therefore, is too con- 
 tracted for genera! utility. The design of the present undertaking is to supply these defects. 
 For this purpose, we are to explain the Principles and Modern Improvements of Book-Keeping, 
 in various Specimens of Books, and to illustrate Rules, by a Series of Transactions, as they have 
 occurred in Inland and Foreign Trade. 
 
 The Work contains, an Introduction on Merchants' Accounts: — Bills, Inland and Foreign, and 
 explains the Form and Methods of Drawing and negotiating these. The Work is then divided 
 into two Parts : The first Part treats of Book-Keeping by Single Entry, as used in Retail Busi- 
 ness, being the most simple and concise Method of Keeping Accounts, where the Sales are small 
 
 • Mr. Booth. 
 
PREFACE. 
 
 and numerous. The Second Part is on Book-Keeping by Double Entry, as used in Extensive 
 Commerce. As this Branch of the Subject is the most important, it is treated of at considerable 
 length: The general Principles of Double Entry are unfolded, and proper Rules laid down, to 
 direct the Accountant to the most approved Methods, in the varieties of extensive and compli- 
 cated Business. To illustrate these, four Sets of Books are given, which are arranged in the fol- 
 lowing manner : 
 
 SET A, for the three first Months, is Journalized Daily ; as this Method affords the young Book- 
 Keeper the most obvious and simple idea of Debtor and Creditor ; at the end of which, a Balance. 
 is struck, to shew the Method of carrying down the several Balances, and continuing the Business. 
 The other three Months are Journalized Monthly, and exhibit a Summary mode oi bringing the 
 amount of the Cash and Bills, the Purchases and Sales, &c. for each Month, in one line or sum 
 into the*Ledger. The Method of Journalizing Daily should be adopted only where the nature of 
 the Business is such, as to require the Ledger to be posted up every day, which is very seldom 
 necessary. The Monthly Journalizations greatly simplify the Journal, and are least liable to 
 error. 
 
 SET B is also Journalized Monthly, and contains several new Methods of arrangement in the 
 Journal, for abridging the number of Accounts in the Ledger. This Method, by avoiding a multi- 
 plicity of Personal Accounts, greatly facilitates the Posting and Balancing of the Books. It is 
 peculiarly adapted to Merchants, whose Transactions are Extensive, and mostly settled by Bills. 
 
 In SET C, the Subsidiary Books are so constructed, as to supersede the necessity of keeping a 
 Journal; and, at the end of the Ledger, an easy Method is shewn of Checking the Posting of the 
 Books, without the trouble of comparing them. This mode of Book-Keeping combines, in a con- 
 siderable degree, the simplicity and conciseness of Single, with all the advantages of Double 
 Entry, aild is well adapted to those who deal in a great variety of Goods. These three Sets are 
 formed from the same materials, in order to exhibit the different Methods of arranging and Jour- 
 nalizing the same Transaotions. 
 
 SET D is an extensive Commission Business, of West India Produce, carried on by Three 
 Partners, and exhibits the most approved Method of Stating Partnership Accounts in Fixed Com- 
 panies. This Set also contains varions Examples of perspicuous arrangement, peculiarly adapted 
 to the nature of such a Business, by which the number of Accounts in the Ledger is considerably 
 abridged. 
 
 The foregoing Methods of Book-Keeping, either by Single or Double Entry, comprise such a 
 variety, in the materials and arrangement, as will greatly assist the Accountant in forming 
 Methods of Book-Keeping suited to every department of Business. 
 
 It will be observed in the several Sets, that the Author has adopted the Real Firms of many 
 respectable Houses. This was done, to give the Transactions, as much as was possible, the 
 appearance of actual Business. In such Transactions, however, as have a tendency to weaken the 
 Credit of the Merchant, as stopping or suspending of Payments, renewing Bills, or the like, ficti- 
 tious Names are introduced. 
 
 ,It may likewise be proper to remark, that the different Methods of Journalizing given in pages 
 6d — 81, have a reference to the Sets in their order. Thus, Method Firitt, refers to the plan fol- 
 lowed in Set A ; Method Second, to Set B, and so on. 
 
 The Author will only farther observe, that ihe Plan on which Book-Keeping is usually Taught in 
 Schools, has long been generally and justly complained of as very defective, in conveying to the 
 Learner a proper idea of real practice. This defect is owing chiefly, if not wholly, to the inexpe- 
 rience of Teachers, who, without the slightest attention to the improved Practice of the present 
 period, inadvertently introduce, and tenaciously continue, obsolete and complex Systems. It is no 
 •wonder, therefore, that such persons as have got no more than the Theory of the Art from these 
 Books, are, livhen placed in the Counting House, generally found ignorant of what is goingjforward 
 in every department. The Author of the present Work is allowed to be the first in this Country, 
 who, in teaching Book-Keeping, adopted Subsidiary Books, as in actual Business. He has been 
 lately informed, that some Teachers have since followed his Platl; and he hopes, for the interest of 
 Commerce, it will soon become general, if not universal. 
 
 It is certainly Unnecessary to offer any apology for the Publication of a Work of this nature : what- 
 ever tends to improve the System of Mercantile Education, and to promote the usefulness of the 
 young Trader, miist, at all times, be acceptable to the Commercial and Trading part of the Conimu' 
 nity, and highly deserving their regard and encouragement. 
 
 JdercantUc Acadcvif/f Glatgbwy 2Ht May, 180^. 
 
TO THE SECOND EDITION. 
 
 ^o render the Work still more extensively useful, and to comply with the request of several 
 Mercantile Houses, the Author has added to this Edition, An Appendix on Exchanges; 
 and be hopes, that what he has written on the Subject, will be found as useful and accurate, as it 
 is concise and comprehensive. 
 
 Glasgow, April, 1810. J. M. 
 
 iia)Tiiig^]i^ismisp^ 
 
 THIRD EDITION. 
 
 The favourable reception which the two former Editions of this Treatise has met with from 
 Merchants, and Public Accountants, has induced the Author to revise and enlarge it, by adding a 
 Preliminary Dissertation on the Business of the Counting-House, under the fol- 
 lowing heads: Correspondence — Purchasing and Selling— Making Consignments— Supporting 
 Credit — Insurance and Underwriting— Bills of Exchange — Partnership— Bankruptcy— Mercantile 
 Books, and Arbitration. 
 
 The Work is intended to remove eVery difficulty, in Stating AccountSi either between Indivi- 
 duals, or Partners', by pointing out the improvements bf Modern Practice, and directing the Book 
 Keeper, or Accountant, to the most concise and distinct methods, in recording the transactions, of 
 Inland and Foreign Trade. J« M» 
 
 Mercantile Academy, } 
 Wakefield, March, 1820. \ • 
 
^e^Jtwsjiwif in ^abmtv ©f Wjf WJ«iyt* 
 
 " SiK, 
 
 " Agreeably to your request, 1 have attentively 
 examined the Manuscript of Part II. of your System of 
 Book-Keeping, which i*;, by far, the most difficult part of the 
 Work to execute in a judicious manner. 
 
 " My opinion is, that in the Six Months' Transactions, from 
 ■which Sets A, B, and C, are composed, you have introduced 
 more variety of Real Business, than any Writer on the sub- 
 ject that I have seen; and your Plan is excellent in Journa- 
 lizing the same Transactions different ways, when it can be 
 done with propriety, which you have strictly adhered to. 
 In Set C, particularly, there is a conciseness of Method, and 
 at the same time, a simplicity and accuracy in the arrange- 
 ment, which I never saw before. 
 
 " As Set D concludes the Work, you have very properly 
 made it a Partnership Concern, in order to illustrate the 
 modern Method of Keeping and Settling such Accounts; and 
 there are various Examples of judicious Arrangement in each 
 of the two Journals, in order to curtail the number of 
 Acc4nnts in the Ledger. 
 
 " Sincerely wishing, that you may meet with liberal 
 Encouragement in publishing such a Work, 
 " I am, Sir, 
 
 " Your most obedient Servant, 
 
 "JAMES CAMPBELL, Accoupt. 
 "Dumiartm, 7th July, 180C " 
 
 'SlE, 
 
 'Glasgow, lith August, 1806. 
 
 " I have, at your request, perused the MSS- of 
 the Systems of Book-Keeping, which you intend to publish. 
 
 "The Plan, as stated in the Prospectus, which comprehends 
 both the Theory and Practice of this useful Art, seems fuitli- 
 fully followed out. Your own extensive Practice as a Public 
 Teacher, together wiih your former experience in the Count- 
 ing-IIouse, certainly qualifies you for such a Publication ; 
 aud it gives me great pleasure to see it executed in such a 
 masterly manner. 
 
 " All the Sets have their peculiar merit. That of B,I think 
 truly ingenious. The abridging of superfluous Accounts in 
 the Ledger, which has not, as yet, been sufiiciently attended 
 to, renders the Work highly interesting to every Man of Busi- 
 ness. The Set D, which is under a Company Firm, and 
 applies to a West India Concern, approaches very nearly to 
 the Practice of a House in this City, of the first respectability, 
 and certainly merits the attention of Merchants in that line 
 of Business. 
 
 " Many Volumes on the subject I have read, and the long 
 Practice I have had, both at home and abroad, as an Ac- 
 countant, has afforded me many opportunities of seeing a 
 great variety of Plans on this Subject; an<l 1 hesitate not to 
 say, that your Treatise, when published, will be the most 
 complete that lias hitherto appeared. 1 conclude with my 
 sincere wishes, that you may meet with suitable encourage- 
 ineut. Aud in that hope, I remain, 
 
 " Sir, Yours, with much esteem, 
 
 "HUGH MACNAE, Accountant." 
 
 Extract of a Letter from Dr. Hamilton of the Marisclial 
 College^ Aberdeen, 14th Nov. 1808. 
 "It was not in my power to look into your 
 System of Book-Keeping, on my hrst receiving it ; but I have 
 &u»c« perused it with nome care, and it appears to nic to 
 exhibit a good view of the improvements which modern 
 Practice has suggested in the Art of Book-Keeping, and to 
 contain a variety of Forms, more or less concise, accomnio- 
 dated to different kinds of Business, and these not invented 
 by u Theorist, but taken from Real BusineBs, and therefore 
 wore useful to the Practical Accountant." 
 
 " Post-Office-Court, TrongeOe, Glasgote, 8tb July, 1809. 
 
 " I have examined your System of Merchants' Accounts 
 and Book-Keeping, and am persuaded it may prove very 
 useful. 
 
 " To persons who have not had much experience in Books, 
 .some of the Modern Improvements in Double Entry stated 
 by you, may not at first be comprehended, being off the old 
 trodden path, but by attending to the Principles and Rules 
 laid down, and the Illustrations of these, which are very 
 complete, a thorough knowledge may soon be obtained. 
 
 " lu my opinion, Part III. particularly Sets C and D, are 
 worthy the attention of Merchants and Accomptants who 
 wish to lesson the labour in writing their Books, and, at the 
 same time, to state them in a simple and concise manner. 
 
 " Wishing your System may meet with that encouragement 
 it deserves. 
 
 " I remain. Sir, 
 
 " Your most obedient Servant, 
 
 "JAS. KERR, Accountant." 
 
 Sir, 
 
 " Glasgow, Wth July, 1809. 
 
 "I hax'e with great care and pleasure perused 
 the First Edition of your System of Book«Keeping, and I 
 candidly confess, that your Plan, or Method of Arrangement 
 of Accounts, is the most concise and distinct I have ever 
 seen; that the whole Sets, iiiiderjtheir particular Heads, 
 are simplified to the meanest capacity; and that brevity and 
 perspicuity have been carefully attended to. I consider 
 your Treatise of great importance to the Public at large, and 
 in particular to those whose pursuits are confined to the 
 Counting aud Banking Houses. 
 
 " From my high opinion of your experience, and general 
 knowledge of Mercantile Business, I flatter myself, that the 
 Appendix on Exchanges you intend to annex to the SecmiU 
 Edition of your Work, will be of much use to your Country 
 men, who have occasion to understand accurately the 
 Exchange and Par with the most part of the civilized world. 
 
 " I am. Sir, 
 
 " Your most obedient Servant, 
 
 "DUNCAN KENNEDY, Accohft." 
 
 A General Certificate of Approbation and Recommendation* 
 
 " WE, whose Names are subjoined, have atten- 
 tively perused Mr. Morrison's Treatise on Hook-Keeping, and, 
 in concurrence with the respectable Testimonies preceding, 
 are of opinion, that the Work exhibits a good View of the 
 Improvements of Modern Practice; It therefore will be 
 exceedingly useful to the Book-Keeper or Accountant, in 
 directing him to the most judicious Methodsof Arrangement. 
 
 " The Sets, which are Eight in number, advance in a regular 
 gradation from the simple occurrences of a Retail Business, 
 to the extensive and diversified Transactions of a Merchant 
 in Inland and Foreign Trade. 
 
 "The Work also explains the Elementary Principles of the 
 Science, and several of the Sets are of a Proper Length to 
 be taught in Schools. The Book is a valuable Present for 
 auy young Man who has the Mercan'.ile Profession in view, 
 aud wishes to acquire a thorough Knowledge of Accounts. 
 
 «» GEORGE DUNCAN, Accountant 
 "JOHN MACDOUGALL, Accountant. 
 " GEORGE MELISS, Accountant. 
 " JAMES THOMSON, JuN. Accountant.* 
 
(D(BSj?p;BP?PSa 
 
 (I) DISSERTATION on the Business of the Counting-house, - xiii.— xliv. 
 
 (2.) FORMS of several Mercantile precedents, '. ..15 
 
 (3.) INTRODUCTION on Merchant's Accounts, J — 16 
 
 CHAP. I. INLAND BILLS defined— distinguished into Drafts and Promissary Notes, 1 
 
 1st, Forms of Drafts, • ib. 
 
 2d, Forms of Promissary Notes 3 
 
 -• Forms of Receipts, , »».... '4 
 
 Acknowledgements in settling Accounts, ib. 
 
 CHAP. n. FOREIGN BILLS OF EXCHANGE, ib. 
 
 Amsterdam on London, 5 
 
 London on Amsterdam, 6 
 
 Paris on London, • ib. 
 
 London on Paris, ib. 
 
 Hamburgh on London, ib. 
 
 New York on London 7 
 
 The Incidents to which Bills are Subject, ib. 
 
 The Usance and Days of Grace on Foreign Bills, 7 
 
 Manner of Negociating them described, ib. 
 
 CHA5. m. BILLS OF PARCELS,— Defined— Forms of— Remarks on, 8 
 
 IV. INVOICES, — Defined — Specimen, with an Elucidation — Remarks on, 10 
 
 V. ACCOUNT-SALES, — Defined — Specimen, with an Elucidation — Remarks on, . . 11 
 
 Different Forms described, ib. 
 
 VI. ACCOUNTS CURRENT,— Defined— Specimen with an. Elucidation— Re- 
 marks on, 13 
 
 Several Methods of Computing Interest on — Elucidation of the 
 Methods — Remarks on, , 14, 15 
 
 PAllT I. BOOK-KEEPING BY SINGLE ENTRY. 
 
 Introduction, — Book-Keeping Defined — Single Entry described, 17 
 
 SET A. Adapted to the Business of The. Retail Woollen Draper, or Grocer, 
 
 Preliminary Observations, 18 
 
 Day- Book or Ledger, lo 
 
 Check on the Balance, 23 
 
 Specimen of a Ready-Money Sales-Book, , ib. 
 
 SET B. Adapted to a Cloth Merchant in a Retail Business, 
 
 Preliminary Observations, •... 24 
 
 Day-Book, 25 
 
 Ledger,.. 29 
 
 Index to serve as a Ledger, •• 31 
 
 SET C. Adapted to a Haberdasher in a Wholesale and Retail Business, 
 
 Preliminary Observations, • .* 32 
 
 Day-Book, 33 
 
 Cash-Book, exhibiting the Balance qf (Jash on hand — the Bills on 
 
 band, and those under acceptance, .^ .^^ji^' 38 
 
 Ledger, , • 40 
 
X CONTENTS. 
 
 SET D. Adapted to a General Merchant who deals in a great rariefi/ of Goods, 
 
 Preliminary ObservatioDS, ••• 44 
 
 Invoice-Book, ...«..•• 45 
 
 Sales-Book, 47 
 
 Specimen of a Petty Expense-Book, , 51 
 
 Cash and Bill-Books, 52 
 
 Ledger, ....•< 54 
 
 Book of Wares, or Stock-Book, 59 
 
 PART II. BOOK-KEEPING by Double Entry. 
 
 Introduction, — Double Entry described, 67 
 
 CHAP. I. Of the WASTE-BOOK, and the SUBSIDIARY-BOOKS, viz. 
 
 The Invoice-Book. — The Book of Shipments. — The Day-Book. — 
 The Account Sales-Book.- The Cash-Book.— The Bill-Book, 67, 68 
 CHAP. II. Of the LEDGER and an EXPLANATION of the ACCOUNTS, 
 
 Personal Accounts — Real Accounts — Fictitious Accounts, , . . ,68 — 69 
 CHAP. III. Of the JOURNAL, and RULES for Journalizing, 
 
 Personal Accounts, — Ileal Accounts, — Fictitious Accounts, 70 
 
 L Cash Transactions, 71 
 
 Receiving Money on Discount, ib. 
 
 Paying Money on Discount, ib. 
 
 II. Bill Transactions, ib. 
 
 Receiving Payments of Bills — Paying Bills, — Renewing Bills. T 
 Discounting Bills — Drawing and Remitting Bills —Protesting >71 — 72 
 
 Bills — Accommodation Bills, .»... J 
 
 III. Purchases and Sales, 
 
 Buying Goods — Selling Goods — Bartering Goods, , 72 — 73 
 
 IV.Shipments Abroad, -Several Methods of stating, 78 
 
 Remarks on, T.. 74 
 
 V, Goods on Consignment, 
 
 When Charges are paid on Goods Consigned 75 
 
 When any of these Goods are Sold — When any of these Goods are 
 taken to Account — When the Account-Sales is made out — Several 
 Methods of Stating — Remarks on, 
 VI. Effecting Insurances. 
 
 When Insurance is made on Goods, either on your own Account, or 
 
 on account of another Person — Several Methods of Stating, . . . ., 76 
 When a Return of Premium is allowed for Convoy and Arrival of the 
 
 Vessel — Remarks on, ib. 
 
 VII. Bad Debts, or Entries in Bankruptcy. 
 
 If the Failure be a Total Loss, « 77 
 
 When the Bankrupt pays a Composition, ib. 
 
 If the Bankrupt should at any after period pay up the Balance — 
 
 Remarks on ib. 
 
 How to close the Account when the Loss is known at the time of 
 
 Balancing, and when it is not then ascertained, ib. 
 
 €HAP.IV. Cy POSTING and COMPARING the BOOKS, 
 
 Method of Opening the Accounts in the Ledger, 77 
 
 Method of Entering the Accounts in the Index, ib. 
 
 How to Post Simple Cases, ib. 
 
 How to Post Complex Cases, 78 
 
 How to Transfer Accounts from one Folio to another, ib. 
 
 When the Journal and Ledger should be written, ib. 
 
 Method wf Comparing the Books, • 78 
 
 The Steps necessary for this Operation, .* *••••• 79 
 
CONTENTS. XI 
 
 CHAP. V. 0/* BALANCING the BOOKS, 
 
 The Design, or Object in Balancing the Books, 79 
 
 The proper Time for takinp: a Balance ib. 
 
 How a Trial Balance is made out, io. 
 
 How the several Accounts are Balanced, ^ ib. 
 
 > ' The Reason why the Sums of a Stock and Balance Accounts a<;ree, 80 
 
 .U,n'\ ]■' Method of Closing the Books, ib 
 
 CHAl*. VI. 0/ PARTNERSHIP ACCOUNTS 
 
 I. Occasional trade, as Joint Adventures, .. 81 
 
 When the Goods are wholly furnished by you, ib. 
 
 When the Sales are finished and an Account rendered, ib. 
 
 When each Partner furnishes a part of the Goods, ib. 
 
 When the Agent renders an Account Sales 82 
 
 When an Adventure is from any Place ib. 
 
 When the Adventure comes to an Issue, . . ^t(^^ ib. 
 
 II. Fixed Companies, or where the Partners iicarry on a General 
 
 Trade, ,^. 83 
 
 How to Enter the Partners Shares at ^^^imencement— Several 
 
 Methods, ib. 
 
 When the Capital is to be increased, ib. 
 
 is to be diminished, ib. 
 
 The Entries necessary at Balancing the Books, ib. 
 
 When any of the Partners reside Abroad ib. 
 
 SET A. Proper Trade, or when a Merchant Bui/s and Sells on his own Account, 
 Agency Trade, or when a Merchant also Buys and Sells on Commission, 
 
 Preliminary Observations, 84 — 85 
 
 Cash-Book 86—9 
 
 Bill-Book, Receivable and Payable, 92 — 96 
 
 Purchase-Book, or Invoice-Book Inwards, 99 
 
 Book of Shipments, or Invoice-Book, Outward, 112 
 
 Day Book 119 
 
 Account Sales Book 139 
 
 Journal, 146 
 
 Ledger, , •. .. ..173 
 
 SET B. y4</«/)fcrf to General Merchants. 
 
 Preliminary Remarks 202 
 
 Specimen of the Cash and Bill-Books, 204 
 
 Journal, by which the Posting of the Ledger can be easily 
 
 Checked, without Comparing the Books, 206 
 
 Ledger, ,...., 231 
 
 SET C. Applicable f .»" a Muslin Manufacturer, a Calico Printer, or, an exten- 
 sive Wholesale Haberdasher, 
 
 Preliminary Observations , ^48 
 
 Cash-Book, 250 
 
 Bill-Book, 256 
 
 Day-Book, 262 
 
 Ledger, 279 
 
 An easy Method of Proving the Posting of the Ledger, without the 
 Trouble of Comparing the Books, 305 
 
 SET D. Company Trade, Being an Extensive Commission- Business of Wt .t India Pro- 
 duce, carried on by Three Partners, 
 
 Preliminary Remarks, 306 
 
 Day-Book 308 
 
 Specimen of the Account Sales- Book, 330 
 
 . of the Invoice-Book Outward, •• ..332 
 
 Journal 333 
 
 Ledger, 363 
 
 Docquet to the Balance by the Partners, 300 
 
 Specimen of the Account Current-Book, 392 
 
XII CONTENTS. 
 
 APPENDi:^^ (I.) 
 
 Specimen of another Journal for Set A, 394 
 
 ofaoother Day-Book for Set C, 396 
 
 of another Journal for Set D, 398 
 
 General Index, containing the Principal Subjects in Merchants' Accounts and Book- 
 Keeping 400 
 
 APPENDIX (II.j 
 EXCHANGES ON 
 
 Monies of Exchange and of Account explained, 404 
 
 Course of Exchance— Par of Exchange — Agio explained, ib. 
 
 Method of reducing Bank and Current Money, ib. 
 
 TABLE I. On the Pars of Exchange, : .405 
 
 II. On the iNTRiNSfc valuk, in Sterling, of Monies of Account, ib. 
 
 LONDON on Amslerdam, and vice versa, 406 
 
 • on Hamburgh. ditto, ib. 
 
 on Paris, .ditto ^^ 407 
 
 on Madrid, ditto, 408 
 
 on Lisbon ditto, ib. 
 
 . on Leghorn, ditto, 409 
 
 ■ on Naples ditto, , ib. 
 
 on Genoa, ditto, • .410 
 
 . • on Venice, ditto, . . ib. 
 
 — on Dublin, ditto, 411 
 
 on America, ...... .ditto, ib. 
 
 on the West Indies, . .ditto, 412 
 
 . on the East Indies, . . .ditto, ib. 
 
 Amsterdam on Hamburgh — Paris — Madrid — Lisbon — Leghorn— Genoa, 413 
 
 Hamburgh on Amsterdam — Paris — Madrid — Lisbon -Leghorn — Genoa, 414 
 
 Paris on Amsterdam — Hamburgh — Madrid — Lisbon — Leghorn — Genoa, 415 
 
 Madrid on Amsterdam — Hamburgh — Paris — Lisbon — Leghorn — Genoa, 416 
 
 Lisbon on Amsterdam — Hamburgh — Paris — Madrid — Leghorn — Genoa, ..417 
 
 Leghorn on Amsterdam — Hamburgh — Paris — Madrid — Lisbon — Genoa 418 
 
 Genoa on Amsterdam — Hamburgh — Paris — Madrid— Lisbon — Leghorn, 419 
 
 Places of Less Commercial Intercourse, with their Monies of Account, and Course of 
 
 Ex&bange with London, ..........420 
 
DISSERTATION 
 
 ON THE 
 
 OF THE 
 
 COUNTING-HOUSE. 
 
 Of all the various employments calculated to promote public, impor- 
 as well as private prosperity, there is none upon vt^hich industry, Merlhant. 
 foresight, and economy, have a more striking influence than that 
 of the Merchant. An imprudent step may not only ruin his 
 fortune and family, but, perhaps, the fortune of hundreds connected 
 with him in Business, and likewise have a tendency to injure the Trade 
 of his Country in general ; while, on the other hand, a plan properly 
 digested, and well executed, may not only establish him, but add to 
 the prosperity of all those who are within the sphere of his influence. 
 
 We have repeated instances where considerable Estates have been Appiica- 
 raised on slender Capitals, by means of application, integrity, and pru- imeg^dty 
 dent management; while others, inconsiderately grasping at too much, Jo^tbeTu^ 
 and living up to their expectations, have been finally disappointed. JJ^J^J^J" 
 Commerce, like the course of Exchange between Nations, is naturally 
 fluctuating. A branch of Trade, which may have afforded great profit 
 at one time, may not be an object of attention at another, as the Mar- 
 kets may be overstocked by an increase of Traders, striking into that 
 particular branch. In this, and indeed, in every case, it requires fore- 
 sight to judge exactly when to extend the Business, and when to wind up. 
 To the want of proper intelligence and precaution we may fairly attribute 
 one half of the failures of our considerable Merchants, and the impunc- 
 tuality of our Correspondents abroad. To render this Dissertation 
 more usefiil and intelligible to the young Merchant, we shall not pursue 
 it in the way of declamation, but divide it into separate heads ; each 
 shall be particularly discussed by itself; and to each we shall subjoin 
 the substance of the Mercantile Law, relating to the article in question. 
 But before we proceed to the division of our subject, it may be proper 
 to explain what is meant by the word Merchant. 
 
 d 
 
XIT DISSERTATION ON THE 
 
 S*£wd ^ Merchant is a Person who buys and sells Commodities in whole- 
 Merchant, sale, or who traffics commercially on his own Account. The word 
 Merchant was formerly of a different meaning in this Country, from 
 what it is at present ; Retail Dealers were then called Merchants, as 
 they are in France and Holland to this day ; but in this Country, those 
 who sell in Retail, with a few exceptions, have lost that appellation- 
 Transacting mercantile business does not constitute a Merchant. 
 Those who buy, sell, export, and import for the Account and Risk of 
 others, are called Agents and Brokers, Those who transact business by 
 keeping Goods ready in their possession, are called Warehouse Men, 
 though they do not sell by retail ; yet in some cases those who deal in 
 retail transactions, such as Wine Merchants, Hop Merchants, Timber 
 Merchants, or the like, are favoured with that appellation. 
 Merchants Merchants, properly so called, are of two descriptions, such as are 
 
 are of two i i • • n • t • 
 
 descrip. General Merchants, do busmess m all parts, and mdiscnmmately in every 
 article in gross, and such as deal only in one article or into one coun- 
 try ; thus there are West India Merchants, Russia, Turkey, Spanish^ 
 and American Merchants, &c. General Merchants require a very 
 extensive knowledge of business. Those who limit their transactions 
 to particular articles or Places, do not find such a fund of know- 
 ledge necessary, but there are certain branches of commercial learning 
 that are necessary to all of them. 
 
 Quaiifiea- Evcry Merchant should be acquainted with the following branches 
 
 site for a of Commercial Learning. He should write with ease and correct- 
 ness ; understand Figures and Accounts, and be able to examine 
 Invoices, Accounts- Current, Charter Parlies, Polices of Insurance, Bills 
 of Lading, and Bills of Exchange. 
 
 ii*^S^ If a general Merchant, he should know, besides these, the articles of 
 Merchandise found more in one Country than in another; how they are 
 transported to the greatest advantage, either in seasons of War or Peace ; 
 and the duties, customs, or other regulations on exportation or importation. 
 Merchants dealing in a particular article, or to a particular Place, 
 may carry on business with a more limited degree of information ; but 
 then, such Merchants are expected to understand more precisely and 
 particularly the quality of the articles and nature of the Trade in which 
 they are concerned. 
 
 In all kinds of Business, Professions, and Arts, it is necessary to be 
 equally informed with others, against whom one has to come in com- 
 petition ; and as information is regulated by talents and industry, the 
 same quantity will make greater progress in its object if limited, 
 than if widely extended. 
 
a Mer- 
 chant. 
 
 BUSINESS OP THE COUNTING-HOUSE. XV 
 
 The limited Merchant, therefore, should be acquainted with every ^gj^J^ 
 quality of the article in which he deals. A constant attention to the 
 variation of the price of articles of commerce is necessary to every 
 Merchant ; and nothing leads so much to success, as being clear and 
 concise in making a bargain so as to avoid law, which consumes both 
 the time and fortune of a man, and diverts his attention from his business. 
 
 Brokers manage negociations of Shipping, Exchange, and Insurances, Business 
 or the like ; in these details a general understanding and attention to **'^^'^*'^'^'^'*- 
 the whole, together with punctuality, integrity, and sound judgment^ 
 form the complete Merchant. 
 
 Sect. I. CORRESPONDENCE. 
 
 The opinion of the Public with regard to a Merchant, rises or falls opinion of 
 according to the light in which they consider his abilities and punctu- respecting 
 ality as a Correspondent. It is extremely prejudicial to the interest of 
 a young Trader, to send abroad hasty and ill-digested productions 
 among his Correspondents, as it not only gives them a low opinion of 
 his talents, but likewise very often leaves room for cavil and litigation, 
 which, by a little more care and precision, might have been entirely 
 avoided. Something more is expected in^ a Merchant's correspondence, 
 than in that of any other class of men ; as, upon the faith of a single 
 letter, he may negociate many thousand pounds ; and therefore he can- 
 not perform this, part of his business with too much exactness and per- 
 spicuity. It is likewise wrong to lay letters of correspondence carelessly 
 by, as they may come to be of use several years after, in bringing business 
 matters of fact to remembrance : They should be filed up in regular carefully 
 order, as we may have occasion to refer to them many years after- ^"'''^'^ "^'' 
 wards ; and every Merchant ought to keep an exact Copy of all the 
 Letters on business which he dispatches. 
 
 We shall here give a few directions to assist the Young Merchant in Directions 
 his correspondence; sensible, at the same time, that the talent of writing J^"J^^ ^^ 
 well in Mercantile Affairs is only to be acquired by habit, and the study mercantile 
 
 riji^ J' ^ letterwrit., 
 
 of good models.* ing. 
 
 The style of a Merchant's Letter should be clear, nervous, and 
 concise. There should be nothing defective, nothing superfluous, and 
 nothing ambiguous. It should give full information of all Business 
 transacted or required, and of every fact inquired into, without digres- 
 sion, or unnessary form J More particularly, 
 
 • FWe the Author's « Mercantile Letter Writer, or Commercial Correspondent." "^ 
 
Xv'i DISSERTATION ON THE 
 
 We should begin with referring to any former Letters of ours to which 
 
 we have not yet received an answer ; then we should mention the letter 
 
 or letters we have received, and give a full reply to every particular 
 
 they contain in order of dates, before we enter upon any new matter. 
 
 whenBiiu Whcu Bills are drawn or remitted, the circumstances of date, time of 
 
 are drawn ' -^ 
 
 or Tdxnitt^ payment, and names of the parties concerned, should be narrated. When 
 we receive Bills from our Correspondents, or receive advice of his Drafts 
 on us, it is not sufficient to notice them in a general manner in our 
 answer ; the particulars should be specified. 
 Ordering When wc Order Goods from a person from whom we have not been 
 accustomed to Purchase, it is proper to mention the quantity and 
 quality, the price at which we are willing to take them, and the mode 
 of conveyance. 
 i^g^oSds When we Consign Goods, we must instruct our Agent at what price 
 and credit we are willing to sell ; and in what manner he is to remit the 
 Proceeds of the Sales. If any thing be reserved to his discretion, it should 
 be expressed in such plain terms that there may be no room to doubt 
 where he is restricted, and where his power is discretionary ; but it is not 
 necessary when we are in the frequent course of doing business, with the 
 same person, whether in Purchasing or Consigning Goods, to repeat parti- 
 culars in every letter. The usual orders if not countermanded, are under- 
 stood to b6 continued ; and some things maybe determined by the custom 
 peculiar to the Place; which the Employer is understood to comply with. 
 insuTances ^^ giving Orders for Insurances, we must be exceedingly 
 pointed, as immediate dispatch is necessary. We must mention the 
 name of the Ship, Master, and Voyage, the amount to be insured on the 
 ship, cargo, and freight, the time at which is warranted safe, and pre- 
 mium and policy. 
 £^on Agents not only write their Correspondents of the execution of their 
 I'^'nts Orders, but generally inform them of the state of Trade at the place 
 write. of residence, the Course of Exchange, the Prices- Current of Exports 
 and Imports, the quantity and quality of the several Articles of Com- 
 merce in the Market, and any probable conjectures of their rising or 
 falling. 
 Letters of Letters of Credit contain the extent of money to be advanced, and 
 the Person in whose favour they are granted, the receipt or voucher to 
 be taken for it, and how it is to be reimbursed. Such letters generally 
 contain an alternative with respect to the sum, but are seldom unlimited. 
 etters of jf ^^ grant a Letter of Recommendation for which we do not mean 
 
 recommen 
 (latioD. 
 
 to bind ourselves, we must be so careful and guarded in expressing our 
 meaning, that it cannot be mistaken for a Letter of Credit. 
 
BUSINESS OF THE COUNTING-HOUSE. XVii 
 
 Advice respecting the circumstances of other Merchants, and their Respect- 
 
 . . iDg defi- 
 
 suspecled deficiencies^ are necessary in confidential correspondence, but ciences of 
 require the utmost prudence and caution. 
 
 In cases of dispute, the reasons upon which we found the justice of J.^®* °* 
 our claims, should be clearly stated, without any expression of acrimony 
 or resentment, as being not only imavailing, but even hurtful. 
 
 Articles of public intelligence may be mentioned by Foreign Mer- ^"Jj^'g^pp 
 chants in their letters of business, without any impropriety ; but matters a°«* ?"*'«*« 
 of friendship and private confidence? never should be mentioned along 
 with letters of business, as those may be required to be exposed or 
 communicated to neutral persons. 
 
 Sect. II. PURCHASING AND SELLING. 
 
 It is a maxim in Trade, which constant experience has confirmed. Purchase 
 that we should purchase at the cheapest markets, and sell where there chea^st 
 is reason to expect the quickest and best returns. A proper intelligence, ^^'sJi 
 therefore, of the best markets, and a thorough judgment of the quality ^^^^ 
 of Goods, seem not only necessary to a judicious purchase, but likewise the best 
 a real certainty of an advantageous and ready sale ; for if there be no 
 demand at home, nor any certain accounts of a demand abroad, the pur- 
 chase becomes a dead stock which suflfers daily by lying on? hand ; and 
 should such merchandize be in request, so that in two or three years 
 hence the sale should bring something pretty considerable above the 
 original costs and charges, yet the profit, and perhaps part of the prin- 
 cipal, is entirely swallowed up in the interest of the money paid for 
 them, charges, and warehouse rent ; whereas, had the value been laid 
 out upon some other article, more vendible, it might have been turned 
 over again and again to advantage. 
 
 A Merchant's profit does not arise so much from charging high, Profit does 
 
 uot &ris6 so 
 
 as ready Sales and quick Returns. We do not mean, that he much from 
 should always wait for orders, before he lays out his money as from 
 or his credit ; that would be sailing too near the coast, and Jins. ^' 
 attended with many inconveniences. Something must certainly 
 be risked, but it must be risked with as much judgment and prudence 
 as possible. It is therefore necessary that a Trader should know 
 how the several parts of the world are connected together in theii* 
 mutual intercourse of commerce ; how the redundancies of one Country 
 supply the wants of another ; in what articles the Markets are scarce ; 
 aiid in what they are overstocked ; that he may at all times be capable 
 
XVUl DISSERTATION ON THE 
 
 of foreseeing when any branch of Trade in which he is concerned, ifi 
 likely to be stagnated, and take his measures of preventing the bad 
 consequences accordingly. It has been known that Traders, encouraged 
 by a rising demand at home for certain species of Merchandise, have 
 imported so largely, that none could be purchased ; but the Country 
 where it was produced, being drained, they have reshipped it as the most 
 proper remittance, and thereby not only saved themselves, but brought 
 a small balance in their own favour. Such is the influence of a proper 
 intelligence in matters of Commerce. 
 Purchases Jf a Merchant had always the command of Money, either from his 
 most ad- own Capital or borrowing on Bond, purchases for Cash bid fairest 
 °"* for bringing large profits and least embarrassment. For when he 
 purchases Goods at a long credit, in expectation that the proceeds may 
 come in time to retire his obligations, he may meet with disappoint- 
 ments equally destructive to his circumstances and credit. Besides, 
 long credit has an injurious influence upon Trade in general, as it tends 
 to lower the Markets by overstocking them, which lays the Manufac- 
 turers under a necessity of making them worse in quality, as they are 
 obliged to lower the prices ; and therefore our Manufactures are brought 
 ' 'into disesteem, the Sales abroad stagnated, and the Trade transferred to 
 <Other Countries who supply the market with better Commodities. 
 Besides, whoever purchases Goods on credit must lay his account to 
 buy at higher prices than the common interest of a ready money pur- 
 chase, and to preserve his credit must force a Sale abroad that he may 
 have returns in time to answer it, by which means there is a profit lost 
 in the Sales as well as in the purchase, which the Exporter for ready 
 money saves in both. Add to this, that Cash not only entitles a 
 Merchant to the cheapest, but likewise to the best quality and earliest 
 markets. It cannot be expected that Manufacturers will give the choice 
 of their Goods to nine, twelve, or fifteen months' Customers, when they 
 can have Bills or Cash Drafts ; and it is natural to imagine, they only 
 give credit when they cannot effect Sales on such terms. 
 Sg Sit Iji giving credit there should be a caution without mistrust ; and 
 roJel^ of ^^^^ debts are contracted with those that become embarrassed about 
 '^^^^- the Payment, it is often of great importance to be indulgent without 
 negligence, and firm without rigour. 
 
 We shall conclude this division of our subject by a brief abstract 
 
 of the Mercantile Law relating to this Subject. 
 
 Ko^f Sale, is the exchange of a commodity for money ; barter, or pennu- 
 
 tation, is the exchange of one commodity for another. When the 
 
 transaction is concluded, an obligation is contracted by the purchaser 
 
BUSINESS OF THE COUNTING-HOUSE. XIX 
 
 lo pay the value, and by the seller to deliver the commodity, at the 
 time and place agreed on, or immediately if no time be specified. 
 
 In this as well as any other Mercantile Contracts, the safety of Com- Laws re- 
 merce requires the utmost good faith and veracity. Therefore, although the"2ie°of 
 by the Laws of England a Sale above the value of ten Pomids be not ^°*^^" 
 binding, unless earnest be paid, or the bargain confirmed by writing, a 
 Merchant would lose all credit who refiled from his agreement, 
 although these legal requisites were omitted. 
 
 If a Person purchase Goods at a Shop without agreeing for the price, PuFohasep 
 he is liable for the common market price at the time of purchase. the current 
 
 If a Purchaser becomes insolvent before delivery, the Seller is not wE a 
 bound to deliver the Goods without payment or security. cSsYiil 
 
 If the importation or use of the Commodities sold be prohibited by solvent. 
 law, or if the Purchaser knows they were smuggled, no action lies for 
 delivery. 
 
 'the property of Goods is generally presumed, in favour of Commerce, Property 
 to belong to the Possessor, and cannot be challenged in the hands of presumed- 
 an onerous Purchaser ; but to this there are some exceptions. By the to the°p?s 
 Scotch Law, stolen goods may in all cases be reclaimed by the pro- *^^*'^'^' 
 prietor, and also by the English Law, unless they were bought bona Jide 
 in open market; that is, in the accustomed public places on stated 
 days in the country, or in a Shop in London. In all cases if the Goods 
 be invicted by the lawful Proprietor, the Seller is liable to the Purchaser 
 for the value. 
 
 Actions for payment of Shop- Accounts, as well as other debts not when 
 constituted by Writing, are limited in England to sicip gears. The testi- are pre- 
 mony of one witness is admitted ; and the Seller's Books, although the Law. ^ 
 person that kept them be dead, are good evidence for one year. In ; 
 
 Scotland, Merchants' Accounts may be proved, within three gears of the 
 date of the last article, by one witness, and the Creditors Books and 
 oath in supplement. After three years, they can only be proved by 
 the oath or writ of the debtor. A Merchant's Books are ift all case^ 
 good evidence against him. I ihrij doiho 
 
 Sect. m. MAKING CONSIGNMENTS, , .,.„,_^ 
 
 When Goods are Shipped off to be sold by an Agent or Factor on when 
 your Account, it is necessary to send an Invoice of the Costs and f^peSTn 
 Charges along with them by the ship, for the Agent's Government, that ^3Tbe 
 he may so dispose of them as to have a reasonable profit, according ^^'^t- 
 to the risk and the extent of credit. If the Goods have been bought An advance 
 low, Merchants frequently make an advance on the Invoice Price, in TOiceprice. 
 
XX DISSERTATION ON THE 
 
 order to procure a larger profit by the Sales, which sometimes has 
 a good effect ; but if this be done injudiciously, it will only retard the 
 SaleSy as the Agent, when he looks at the Invoice, sees he cannot effect 
 Sales at such a price which his Employer expects, and will very 
 probably wait for the rise of the market, and may be disappointed : 
 this of course must be a loss to the Merchant, for small profits and quick 
 returns have been found, by experience, to be most advantageous to 
 the interest of Commerce; and to the Trader's credit. 
 itisneces- A Merchant ought therefore to consider well when he may with 
 merchant somc degree of certainty have remittances ; for unless a Trader has a 
 bh^ne- knowledge of his Correspondent's punctuality as to his payments ; he 
 pSuaii- ^^^ greater hazard than of which one is aware ; because by launch- 
 *^arf'to Ss ^^S ^^* imprudently in this respect, many have strained their Credit, 
 remittan- and havc been ruined. In conducting foreign Trade, too much cau- 
 tion cannot be taken in the choice of Correspondents : and it will be 
 prudent not to trust out more than can be spared without embaiTass- 
 ment. Experience has shown, that Agents abroad, who were at first 
 exceedingly punctual in their remittances, and rendered such Account 
 Sales as brought a profit adequate to the risk of their employers, with 
 a view to establish their character for punctuality and solidity, have no 
 sooner drawn in their unwary correspondents to intrust them to 
 that extent they have been aiming at, than they have endeavoured, 
 by every dishonourable art, to keep their employers out of their money. 
 The consequence was, that from such disappointments they have been 
 obliged to stop payments, and the artful agent found means of retain- 
 ing possession of the best part of the effects in his hands. 
 Mercanuie We shall add a few remarks respecting the business of Agents. The 
 ing to duty of an Agent is, to procure the best intelligence of the State of Trade 
 Duty of an at the placc where he resides ; of the Course of Exchange; and of the 
 *^** quantity and quality of Goods in the Market; the Prices Current, and 
 the probability of their rising or falling ; and to pay exact obedience to 
 the orders of his Employers; to consult their interest in matters 
 referred to his discretion; to execute their Business with all the dispatch 
 that circumstances admit; to be early in his intelligence, distinct and 
 accurate in his Accounts, and punctual in his correspondence. 
 His power An Agenfs power is either absolute or limited. Though entrusted 
 limited or wlth ample discrctionary powers, he is not warranted to take unrea- 
 sonable or unusual measures, or do any thing contrary to his employer's 
 interest ; but it is incumbent on the employer, if he be challenging his 
 Agent's proceedings, to prove that he could have done better, and was 
 guilty of wilfiil mismanagement. 
 
BUSINESS OF THE COUNTING-HOUSE XXI 
 
 When an Agent's power is limited, he must adhere strictly to his 
 orders. If he exceed his power, though with a view to his Employer's 
 interest, he is liable for the consequence. For example, if he gives An exam- 
 credit when not empowered, or extends the credit beyond the time '^^'^' 
 nsually given, in order to obtain a better price, and the purchaser proves 
 insolvent, he is liable for the debt. An Agent has no power to give 
 credit, unless authorised. But if the goods consigned be generally 
 sold on credit at the place of consignation, tlie Agent will be vindicated 
 for selling at the usual credit, unless expressly restricted. 
 
 Although opinion will never justify the Agent for departing from opinio, 
 orders, necessity sometimes will. If he be limited not to sell goods justify an 
 imder a limited price, and the goods be perishable, and not in a proper deSing 
 state for being kept, he may sell them, to prevent their destruction, oS^s^'^ 
 even under the price limited. '*^ p„ 
 
 An A2:ent is never wan-anted to sell on credit, except with siich ^^ ^"g"^* 
 
 ^ '^ to sell on- 
 
 Houses whose solidity was not doubted at the time. If the Employer ly <» such 
 
 -¥-v ... , ,. ii'ii houses as 
 
 challenge the Debtors, it is incumbent on him to prove that their bad are in good 
 circumstances were known at the time of sale ; and the Agent will be the time 
 vindicated, if he trusted them at the same time for goods of his own. ^ *'^®' 
 
 If the Agent sell his Employer's goods on credit, and after the day 
 of payment is elapsed, receive payment from the Purchaser for a debt 
 of his own, he comes liable in equity for the debt. 
 
 In case of bankruptcy, the Agent ought immediately to lay -attach- ^fVank^j''^ 
 ments, and advise his Employers; and he cannot withdraw his attach- m^^^^y- 
 ments, nor compound debts, without orders. 
 
 If an Agent sell goods belonging to different Employers to the same Seiiins 
 Person, and the Purchaser proves insolvent, they shall bear the loss bnging*'to 
 in equal proportions ; and if the Purchaser has paid part before his mSL 
 insolvency, without specifying for which, the payment ought to be dis7 
 tributed in equal proportions : but if the days of payment be fixed, and 
 part of the debts only due, the payment ought to be applied, in the 
 first place, to such debts as were due. 
 
 If the Agent make a wrong entry at the Custom House, and the a wron? 
 
 >-^ 11 * 1 * f^titvy fit til© 
 
 Ooods be seized iw consequence thereof, he must bear the loss, unless custom 
 the error be occasioned by a mistake in the Invoice or letter of advice. '""'''* 
 
 The Owner bears the loss of goods seized, when attempted to be*j]'^"s-. 
 smuggled by his orders; but the Agent, complying with an unlawful good's, 
 order, is liable to such penalties as the law enacts. If an Agent save An Agent 
 the duty of goods due to a foreign Prince, he shall have the benefit ; goods for 
 ibr, if detected, he bears the loss. bouSffor 
 
 If an Agent sell goods bought by his Employer's orders for his ownpjoyen' 
 
!XX11 DISSERTATION ON THE 
 
 advantage, the Employer may recover the benefit, and the Agent shall 
 
 be amerced, or liable for the same. 
 J^<'^°s If an Agent receive bad money in payment, he bears the loss, but if 
 ^y'' the value of the money be lessened by the Government, the Employer 
 
 bears the loss. An Agent is not responsible for goods spoiled, stolen, 
 
 or destroyed by fire, unless he guarantees them, and charges an extra 
 
 commission for doing so. 
 N«giect- If an Agent be ordered to effect Insurance, and nedect it, and the 
 
 IDg to " ^ _ ' O ' 
 
 make in- subjcct be lost, he is liable to make it good, providine: he had Effects 
 
 surance. .,.1,1. <=> ' l o 
 
 m his hands at the time. 
 '\^efnl ^^ ^^ Agent purchase goods for his Employer, his bargain shall be 
 bieforhis bindinff on the Employer. 
 
 Agent's . 
 
 transac In casc of an Agent's insolvency, the Owner may reclaim his goods: 
 ^°J' ^ and, if they be sold on credit, the Owner, and not the Agent's creditors, 
 Agent be- shall rccover payment of the debts. 
 
 comes in- » r-, * •' 
 
 solvent. A Supercargo differs from an Agent in this : The business of the 
 ^^"J]^^^^/" former is limited to the case of a particular Cargo. He goes along with 
 jom an jt, and generally returns when his business is completed ; the latter has 
 
 a fixed residence abroad, and executes business for different merchants ; 
 
 but their duties, and the circumstances for which they are accountable, 
 
 are the same« 
 
 Sect. IV. SUPPORTING CREDIT. 
 
 ^wid f*hh "^^^ict probity and good faith are absolutely necessary to all Mer- 
 necessar; . chants. They form the basis of the Mercantile character ; and it is not 
 improper to the Mercantile part of this Country to say, they have car- 
 ried none of their other qualities to a higher or more honourable degree. 
 iDgTredit. Credit is the great foundation of Commerce, not only between man 
 and man, but likewise between nation and nation, and therefore the 
 principal object that a Merchant ought constantly to have in view, is the 
 support of his personal Credit, which, if it is but once blown upon, 
 is not without great difficulty retrieved. It cannot, therefore, be too 
 much urged or attended too, that a Trade, like a Banker, should 
 constantly keep his dealings within the extent of his capital, or at least 
 such Debts as he has a moral certainty will be punctual, to retire all 
 his obligations in due time. For should a Trader launch out to the 
 extent of his Credit, so as to employ it as freely as his Capital, such 
 conduct will often prove vei-y precarious, and be attended with dange- 
 rous circumstances. Trade is liable to many unforeseen accidents ; and 
 it is more than probable, that a Trader, who strains his credit in 
 coming under obligations, will find reason enough to wish himself out 
 before they are retired. 
 
BUSINESS OF THE COUNTING-HOUSE. XXlU 
 
 A loss or disappointment will be sufficient to draw alt his Creditors conse- 
 H)n him at once, and render him incapable of drawing in so mnch ofaioss, or 
 his scattered effects as will pay his debts, far less of saving any thing mentr "^' 
 to himself in reversion, although, from the face of his Books, he might 
 well imagine he had considerably more than would clear himself with 
 all the world. There are some, no doubt, who, from a quickness of 
 parts, and indefatigable application, are able to preserve themselves 
 from a total wreck in a tempest of this kind ; but these instances are 
 rare, and the greatest geniuses, though they may save their credit and 
 keep their embarrassment from public notice, cannot avoid incurring 
 an extraordinary expense, which overbalances the profits arising from 
 their extraordinary dealings; so that, upon the whole, the prudent 
 Dealer, with fewer talents, will come much nearer his purpose* 
 
 In order to give the Merchant a constant view of the obligations^ and 
 the means he has of using them, he ought to have a Book for his inspec- a private 
 tion, numbered in folios like the Ledger, and divided into spaces on necessary 
 H\ie top of each, in which should be inserted the names of the twelve iL^Mer-'* 
 months of the year, a whole folio, more or less being allowed, accord- gagement* 
 ing to the extent of his transactions for every month. On the left hand 
 page should be entered the payments to be made to him on each 
 particular day of each month ; and on the right hand page, in the same 
 manner, the payments to be made by him, by comparing which, he 
 will not be at a loss on any occasions to judge how far he may come 
 under new obligations, or how far he may be pinched in retiring old 
 ones ; so that he may have recourse to some expedient for raising new 
 funds to supply the emergency. He will likewise, by this means, be 
 prevented from anticipating payments of debts due to him, by exposing 
 his bills to discount, which is not only attended with a certain loss, but 
 prevents the natural course of business, and never ought to be done 
 but with a view of some ecctra profits ; and having the sum replaced in 
 proper time. This will likewise be a spur to the Merchant to have his 
 debts collected as they fall due, the neglect of which often proves 
 detrimental to the Merchant's interest, as it midtiplies bad debts, and 
 breaks the measures which, in expectation of each debt coming in, he 
 had proposed for his regidation* 
 
 Sect. V. INSURING AND UNDERWRITINd 
 
 , ^ , Merchants 
 
 Merchants beinor exposed, from their first setting out in the Com- shouu 
 
 • 1 !•/• -Ill 1 T 1 . c • avaiUhem- 
 
 mercial lile, to risks and hazards, send their property to foreign skives of 
 countries, and bring home th^ produce in return, by meahs Of Insu- oAnsi! 
 ^nce against loss at sea, with the same safety as a monied man lends "'^"Jf^, 
 
XXIY DISSERTATION ON' THE 
 
 out his Money upon heritable or undoubted security, and receives it. 
 back with interest. As, therefore, it would be imprudent to hazard 
 too much, when thei-e is an opportunity of acting with safety, a Mer- 
 chant will certainly act prudently to make insurance, when he has 
 reason to imagine he runs any risk. No profit is equal to the anxiety 
 a man must be under, who has perhaps as much at risk as he is worth ; 
 and this anxiety, supposing in the end his property should be safe, 
 would occasion such a confusion and disorder in his affairs, as would 
 be more than an equivalent for the premium he had saved by not insuring. 
 There are sonre men who have naturally adventurous spirits ; they 
 are resolved to be all or nothing ; but we would advise such, to risk little 
 
 An Under- upon the samc bottom, so that if a loss ensues, it may be the less felt. 
 
 ^ou?d Those too who underwrite, will find they have the greatest chance of 
 
 on oni"** succcediug, by subscribing a small sum in any one Policy, whether con- 
 
 vessei. sidered hazardous or not. 
 
 How the The business of Insurance on shipping is conducted by Brokers. 
 
 of Su! An Insurer generally engages for a small sum only, on the same vessel, 
 
 SSSL'ted. and the risk is divided among many, which contributes to the safety 
 of those concerned, and the benefit of the public. If we had occasion 
 to effect insurance to the amount of £1000, it might be necessary to 
 apply to ten or more different persons, as none may be willing to engage 
 for more than a^'lOO. To render the business easy, we may apj^ly to a 
 Broker, who extends the Policy, or contract of Insurance, and procures 
 subscriptions to the extent desii'ed. Tlie Insurers who subscribe their 
 names, and the Sums they eng-aged for, are called Under nriters. The 
 Premiums are paid to the Broker, who accounts to each Underwriter for 
 his proportion, after deducting an allowance or Commission for his- 
 trouble. The Premium is understood to be paid when the Insurance 
 is effected ; but if it be not paid, the Insurers have a preferable right 
 on the subject insured. 
 
 On this subject, we shall consider what is necessary to render an 
 Insurance valid—when the risk commences, and when it termi- 
 nates — what constitutes a total or a partial loss^-what proof of loss is* 
 necessary — and how the loss is adjusted. 
 
 !!J1UL First, in order to render an Insurance valid, the Insured must have, 
 
 necessary ' ' 
 
 fo render property at risk ; the voyage must take place, under the circumstances 
 
 rwee valid agreed on ; the dangers insured against not be contrary to law ; and a 
 
 * candid account must be given of circumstances which enhance the 
 
 d anger. 
 
 The condition of possessing property was required § to prevent shi{>s 
 
 i By lOth George II. CbapST. 
 
BUSINESS OF THE COUNTING-HOUSE XXV 
 
 from beins: fraudently destroyed when insured above their value ; and Tiieinsur- 
 
 ~ ■ , , ^ ed must 
 
 to discourage a practice which had become common, of converting:: i>i^e Pro- 
 
 ^ . , " pertyat 
 
 Pohcies to the purpose of mere wagers. In transactions of this kind, risk. 
 as the Insured had no Property, and could claim no indemnilication 
 for partial damage ; so the Insurers, having lost their wager by the 
 vessel being lost, could claim no abatement, though part was saved : 
 accordingly, the Policies contained clauses of interest or no interest, 
 free from average, and without benefit of salvage. All such Policies 
 are declared invalid. 
 
 Insurances are commonly made as interest shall appear ; and it is it is in^ 
 incumbent on the Insured to prove the value of his Property. The onii^"in- 
 value of the Goods may be proved by the Invoices ; and the cocquet prove the 
 must be produced, if required, to instruct, that the goods were actually projlenv.'* 
 shipped. It is admitted to value the vessel at prime Cost and Charges, 
 deducting the Freights that have been drawn since purchased, if tlie 
 Proprietors chose to stand to that rule ; but they are not restricted to it. 
 Sometimes the value of the Vessel, or Goods, is expressed in the 
 Policy : and this value must be admitted, although it be higher than 
 the true one ; but it is incumbent on the Insured to prove, that he had 
 Property at risk ; and if the Property be trifling in comparison of the 
 Sum insured, the Insurance will be set aside as an invasion of the 
 Statute. 
 
 When the value is less than the sum insured, the Owners may claim when the 
 a return of Premium for the excess^ less tuitii 
 
 If there be several Policies on the same subject, of different dates, iwed! 
 the earlier one is valid, and the others must be vacated. If they be 
 of the same date^ they must be vacated in equal proportions. 
 
 When a Policy is vacated, in whole, or in part, the Underwriters have when* 
 a right to retain one-half ^ Cent, for Commission. va°cS'.* 
 
 Re-insurance is a second Contract, made by an Insurer, to transfer Respect* 
 the risk he has engaged for, to another. It is in general prohibited,* Sauci! 
 but it is permitted to the Representatives of an Insurer, in case of his 
 death, or to his Assignees, in case of his Bankruptcy, and it must be 
 mentioned in the Policy that it is a re-insurance. 
 
 If the Vessel do not proceed on the voyage, or if, being warranted (heTes- 
 to depart with convoy, it depart without convoy, the insurance must^^^^jj*^ 
 be vacated. *^«e'> «'*!• 
 
 If the extent of a Trading voyage be uncertain, the longest one m Respect- 
 contemplation is described in the Policy ; and it is agreed that part of ^"f^JJ^^^^ 
 the premium shall be returned, if the voyage be shortened. In like voj»ge. 
 
 • 19th George n. Cap, 37. . ^ i;^Ct (U ^'H«v)^i 
 
XXTl DISSERTATION ON THE 
 
 manner, in time of War, when insurance is made without condition of 
 
 convoy, it is agreed that part of the premium be returned in case the 
 
 vessel sail with convoy. 
 
 When a vessel is warranted to depart with convoy, it is understood 
 
 jfrom the usual place of convoy, (e. g. the Downs), and it is insured till 
 
 it arrive there. 
 SuTn °' '^^^ common proof of sailing with convoy, is the production of sailing 
 
 orders : but if a vessel be prevented by the weather from receiving the 
 
 sailing orders, other proof may be admitted. 
 A case A vcsscl was iusurcd from the Thames to Halifax, warranted to sail 
 
 stated 
 
 respecting from Portsmoutli with convoy. The convoy had sailed before the vessel 
 
 arrived there, and the Underwriters declined to insure it without convoy 
 
 for the rest of the voyage. They were found liable to return part of the 
 
 premium, retaining only in proportion to the accustomed rate from 
 
 The deci- Loudon to Portsmoutli. This decision seems to establish the following 
 
 principle; that, when the voyage performed is only part of that described 
 
 in the Policy, and when the risk can be proportioned, the Underwritei-s 
 
 are bound to return part of the premium, though there be no agreement 
 
 for that purpose. 
 
 when^a ^ut if a vcsscl, iusurcd only against the hazards of the sea, be taken 
 
 taken by the enemy, the Insured have no right to claim a return of premium^ 
 
 •nemy. though the Capture happen soon, under pretence that little sea hazard 
 
 was incurred. 
 
 When a Jf a vesscl deviate from the voyage described in the Policy, without 
 
 ates from ncccssity, it scts asidc the insurance. An intention to deviate is not 
 
 described. Sufficient to sct it aside ; there must be an actual deviation ; and even 
 
 in that case, the Insurers are liable for damages sustained before 
 
 deviation. It is no deviation to go out of the way to the accustomed 
 
 place of convoy, nor to the nearest Place where necessary repairs may 
 
 be had. Deviation for the purpose of smuggling, if without the 
 
 knowledge of the Owners, does not set aside the Insurance, nor when 
 
 the Master is forced by the Crew to return. 
 
 In Insurances to the East-Indies, and home, the Insurers are under- 
 stood to take the risk of detention in the country and of country 
 Voyages, 
 insarance lusuraucc of prohibited and smuffarled Goods, asrainst the risk of 
 
 of probibi- • ^ i X . , , . i- i rr<i x 
 
 ted Goods, seizure by the Government, is unlawful and invalid. Ihe Insurers, 
 . Insured, Brokers, and all Accessaries, are liable to the fine of £500. 
 
 Informati- xi* l t • 
 
 on of more If the lusurcd havc any Information of more than common danger, 
 mon dan- they must rcvcal every such circumstance to the Insurers, otherwise 
 jjr^neces- ^y^^ Policy is sct asidc. 
 
BUSINESS OF THE COUNTING-HOUSE. XXVli 
 
 This rule is established for the preservation of good faith ; and there ^^^"^ST-" 
 are several strong decisions in support of it. If a vessel be spoke to cumstan- 
 
 "^ ces to be 
 
 leaky at sea ; or if there be a report of its having been lost, these circum- communi- 
 stances must be communicated to the Insurers. Even the concealment of insurer". 
 a falsereport of loss vitiates the Insurance; and if the vesselbe afterwards 
 lost, though in a different manner, the Insured will recover nothing. 
 But the Insured are not obliged to take notice of general perils which 5 
 
 the Insurers are understood to have in contemplation, dangerous .sdj^d 
 Naviyatioriy West India hurricanes, enterprizes of the^ Enemyy and the '^^ 
 like. 
 
 Insurance is not set aside by a mistake in the name of the insurance 
 vessel, or master, or the like. Insurance may be made on an uncertain aside by 
 vessel ; on any vessel, that the Goods may be loaded on ; on any vessel na™f 
 that A shall sail in from Virginia. In this last case, the Policy is not ''''^ ^^^^^^- 
 transferred to a vessel which A goes on board during the Voyage. 
 
 Secondly, If a vessel beinsured at, and from a Port, the Insurance com- ^ ^^^° 
 
 ^ ^ ^ ^ _ Insurance 
 
 mences immediatelv, if the vessel be there, or at its arrival there, Insur- oommen- 
 ancefrom a Port commences when the vessel breaks ground, and if it 
 sets sail, and be driven back, and lost in the Port, the Insurers are liable. 
 
 Insurance on Goods generally continues till they be landed ; but if insurance 
 they be sold after the vessel's arrival and freight contracted to STnties 
 another Port, the insurance is concluded. Goods sent on board goods'Lre 
 another vessel, or lighter, are not at the risk of the Insurer; but Goods ^*^'"*®*^' 
 sent on shore in the long-boat, are. insurance on freight commences 
 when the Goods are put on board. 
 
 Goods from the East Indies, Insured to Gibraltar, and to be re- Goods 
 
 're shipp;'d 
 
 shipped from thence to Britain, were put on board a store ship at «'« at «i>e 
 Gibralter, to wait an opportunity of re-shipping, and were lost* The insurers. 
 custom of putting goods aboard a store ship being proved, the Insur- 
 ers were found liable. 
 
 Loss of Sails ashore, when the vessel is repairing, is comprehended loss of 
 within the insurance. What is necessarily understood, is insured, as p,lri«rming 
 well as what is expressed ; the essential means and intermediate steps, Q"'"^''"*"^ 
 as well as the end. Vessels performing Quarantine, are at the risk of 
 the Insurer. 
 
 Thirdly. The Insurers are liable for a total loss, when the Subject, when 
 
 • 1 1 1 n ^ -t ' 1 • T> II-** ^^^ Insur- 
 
 penshesthrough any of the perils msured agamst. Baratry, though it pro- ers ar - iia- 
 perly signifies running away with a vessel, extends to any kind of fraud tJi^.^ "^ 
 committed by the Master or Mariners. Insurance against detention 
 of Princes does not extend to vessels that are seized for transgressing 
 the Laws of foreign Countries. 
 
XXVIll DISSERTATION ON THE 
 
 The Insurers are also liable for a total loss, when damage is sustained, 
 and the remaining Property abandoned or vested in the Insurers. 
 The Pro- If a vessel be stranded or taken, and kept by the Enemy, or 
 EaveT detained by any foreign power, or seized for the service of Govem- 
 abaildon. meut, the Proprietors have a right to abandon. 
 
 Decisions But if a vessel be taken by the Enemy, and be' re-taken, or makes 
 gardtoa its escape, before action against the Insurers; have the insured a 
 by tbeene. right to abandon, or must they only claim for the damages sustained, 
 ""^' as an average loss P There are opposite decisions, according as the 
 circumstances of the case were strong. When the vessel was long 
 detained, the Goods perishable, the yoyage entirely lost, or so 
 disturbed, that the pursuit of it was not worth the freight, or when the da- 
 mage exceeds half the value of the thing, they have been found entitled 
 ' ' ' to abandon.* But, if the voyage be completed with little trouble or de- 
 lay, they are not entitled.f 
 When the The lusurcd cannot claim, as for a total loss, on an offer to abandon 
 
 iDsurerean- ..... , ' i n • n i • •! 
 
 Dot claim when the loss is m its nature only partial ; for, it this were permitted, 
 1^! °* they might devolve the loss occasioned by bad markets on the 
 Insurers. 
 
 The In- And in all cases, the Insured have their option to abandon, or not. 
 thefroption They may retain their property if they please, and claim for an average 
 to abandon, j^^^ . ^^^ ^^^^ must make their option before they claim. 
 
 When If the Goods be so much damaged ; that their value is less than the 
 
 Goods are i i /> i i 
 
 danaaged. freight, the lusurcrs are accountable as for a total loss. 
 
 Insurers The lusurcrs are liable for general average, when the property 
 gener/r is charged with contribution ; and for particular average, when the 
 average, property is damaged or part of it destroyed. 
 
 When If the damaare be sustained through the fault of the vessel, the 
 
 damage is /.ii i -i -i-m/r 
 
 sustained Owucrs of the goods may have recourse, either against the Master or 
 
 the Slip." Insurers ; and if the Insurers be charged, they stand in the place of 
 
 the Owners, and have recourse against the Master. 
 
 No aver- In Order to prevent the Insurers from being troubled with frivolous 
 
 2uJde°^ demands for average^ it is generally stipulated, that none shall be 
 
 ^^^^ charged under five ^ Cent, or some other determined rate ; and com, 
 
 flax, fruit, fish, and like perishable goods, are warranted free from 
 
 average, unless general, or the vessel be stranded. 
 
 In case of Goods being damaged, the proportion of the sum insured 
 . for which the Underwriters are liable, is regulated by the proportion 
 
 * Goss against Withers, 8 Burrow, 683. 
 t Hamilton against Mendez, 2 Barrow, 119S« 
 
BUSINESS OF THE COUNTING-HOUSE XXIX 
 
 of the prices which the sound and damaged Goods fetch at the Port of 
 destination. The Prime cost of the Goods is not considered, nor the 
 necessity of immediate sale, in consequence of damage ; although the 
 damaged Goods sell above prime cost, the Insurers are liable. 
 
 Fourthly. If a vessel be lost, and the crew saved, the loss is proved J^ « ^""^ 
 by the evidence of the crew. 
 
 If damage be sustained, the extent is proved by an examination of 
 the subject damaged at the vessel's arrival ; and the cause by the evi- 
 dence of the crew. 
 
 If the vessel be stranded, evidence must be taken at the place where 
 stranded. 
 
 Documents of loss must be laid before the Underwriters with all DociimeDU 
 convenient speed ; and if these be sufficiently clear, the loss should be laid before 
 immediately settled. The Underwriters generally grant their Notes at wrjtera." 
 a month or six weeks' date for their proportions. 
 
 If a vessel be not heard of for a certain time, it is presumed lost, and if « ^,essei 
 the Underwriters are liable to pay the sums insured, the Property being heard of, 
 abandoned to them in the event of the vessel's return. Six months arere?is°iia" 
 allowed for a voyage to any part of Europe, a year to America, and "®* 
 two years to the East Indies. 
 
 A vessel insured against the hazards of the sea, but not against the '^: 
 
 enemy, if never heard of, is presumed lost at sea. 
 
 Fifildy. In order that the manner of settling losses may be under- Manner of 
 stood, we must explain what is meant by Covering Property. losses".^ 
 
 Although insurances for greater sums than the Insured had really at 
 risk, be contrary to Law : Yet some latitude is allowed in this respect ; 
 for if the Owner were to insure no more than the net value of his 
 Property, he would lose the Premium, and other expenses. 
 
 For Example: If he have Goods on board to the value of £100. and An Exam- 
 insure them @ 6 Guineas ^ Cent, then if a Total loss happen, he reco- p^® ^'''^"* 
 vers only £94. because 5 Guineas being applied to re-place the Premium 
 and a half ^ Cent, for Commission, and 5s. ^ Cent, for Stamp Duty or 
 Policy, thei'e remains only;£94but if thevalueon board beonly ^^94. and 
 the sum insured £ 100. he will be fully indemnified for the loss, and his 
 property in that case is said to be Covered. 
 
 In case of a Total loss if the sum insured be not greater than that in case of 
 which covers the property, the Insurers must pay it all. If greater, they loss. 
 pay what covers the Property, and return the Premium on the overplus, 
 
 • Vide the Author's Commercial Arithmetic, Case II. of Mabine Iksurances. 
 
XXX DISSEJITATION ON THE 
 
 d'lJ'b" Partial Losses are regulated by this principle, that whereas the Owner 
 which par- jg not fullv indemnified in case of a Total loss unless he covers his Pro- 
 
 tial Losses 
 
 arereguia- perty, therefore he should qnly be indemnified for a Partial loss in the 
 same proportion; and if his Property be not fully insured, he is considered 
 as Insurer himself for the part not covered, and must bear a suitable pro- 
 portion of the loss. Therefore the value of the Property is proved, and the 
 sum required to cover it computed. If that Sum be all insured, the 
 Underwriters pay the whole damage ; if only part be insured, they 
 pay their share ; which is computed by the following rule: — As the Sum 
 which covers the Property, is to the Sum insured ; so is the whole damage, 
 to the pari for which the Insurers are liable. 
 
 An exam- Pqj. Example : If the value of the Property be £2 1 30. the sum insured 
 
 pie staled. ^ r ./ 
 
 £ 1500. Premium 10 Guineas ^ Cent. Policy 5s. Commission I ^ Cent. 
 
 then the sum which should be Insured to cover the Property, is a^2400. 
 
 and if damage; be sustained to the extent of £1200. the Owners will 
 
 recover £750. 
 
 A case of If a voyagc be Insured out and home, the Premium outward must 
 
 out and be considcrcd as part of the value on the homeward Property, and the 
 
 *""*' sum necessary to cover it computed accordingly. For Example : To 
 
 insure £J88. out and home @ 5 Guineas ^ Cent, each Voyage 
 
 (besides Policy and Commission) we compute thus : 
 
 As 94 : 100 : : 188 : £200. to be Insured outward, Premium on £200. 
 *'**• outward @ 5 Guineas ^ Cent. &c. £12. 
 
 If 94 : 100 : : 212 : £225. lOs. 7d. the sum to be Insured home ; the 
 Premium on which is £13. 10s. 7d. and if the vessel be lost on home- 
 ward Voyage, from the sum insured home, £225 10 7 
 Deduct Insurance out £12 -^^^^ <^^ 
 
 Insurance home 13 10 7 
 
 £25 10 7 
 
 Mode of 
 culcula- 
 
 The Underwriters Pay £200 
 
 tI?tntCT.'' It appears from these Rules, used in computing losses, that, in the 
 liui'ed'' to ^^^^ ^^ Total loss, . it is the interest of the Insurer to exaggerate the 
 exaggerate valuc pf property I and in case of Average loss, to undervalue it. 
 
 his uroDcr- i i. ./ ' «' 
 
 his proper- 
 ty and to 
 undervalue _ 
 
 it. Sect. VI. BILLS OF EXCHANGE. 
 
 ty and to . 
 
 undervalue _ . I Ui ^J 
 
 Import- Commercial States have experienced the utility of Bills of 
 S of Exchange ; and, in order to support their credit, have afforded every 
 Exchange, p^gyji^j^ security and dispatch to the Holders, and established an uni- 
 form rule for deciding controversies which arise concerning them. 
 
BUSINESS OP THE COUNTING-HOUSE. XXXI 
 
 The English Law makes a distinction between Foreign and Inland jT^^i^Jf" 
 Bills. The custom of Merchants, general or local, reo'ulates the deci- with res- 
 
 /» 11 • , pectto 
 
 sion of all cases concemmg the former. BiUs. 
 
 Acceptance is implied, if the Drawee enter the Bill in his book, or what eon. 
 affix a number to it. Verbal acceptance, or promise of acceptance, accept- 
 under a condition which takes place, is binding. The Drawee cannot ^"*^** 
 limit his acceptance by any restrictions. If he annex any condition, (for 
 example, if he engage to pay at a longer time, or at a different place, 
 from that mentioned in the Bill,) the acceptance is binding, in terms 
 of the Bill, and the annexed condition is ineffectual. 
 
 An acceptance cannot be re-called, though the Acceptor repents Accept- 
 before he has delivered back the Bill ; and, in the case of a Bill left not be 
 for acceptance, and lost, the Drawer, in the mean time, having proved 
 insolvent, the Drawee was discerned to pay it, on the presumption that 
 he had accepted it, and secreted it, in order to conceal his acceptance. 
 
 When a Bill is refused acceptance, the Holder should cause it to be when a 
 protested for non-acceptance, and intimate the same to the Drawer, or refused 
 Person from whom he received it. He may either return the Bill with ance^'or 
 protest, or he may keep it till due ; and if then refused, protest it again P*y™«nt 
 for non-payment. 
 
 If a foreign Bill be notprotested on the last day of grace, the Holder a Biii 
 loses all recourse against the Drawer and Indorser. When protested, he protested 
 may recur on the Drawer or any Indorser, who are liable, in solidum, for day of ^ 
 the value, with damages. If an Indorser pays it, he has recourse on the ^""^' 
 Drawer and prior Indorsers, and the first Indorser on the Drawer only. 
 
 A person who held the Bill on a blank indorsation, and transmitted When a 
 it to another, without mdorsing it, is liable as an Indorser, by the indorsed. 
 custom of Merchants, on proof of such possession. 
 
 If a Bill be due before it comes to hand, the Holder preserves if a Bill be 
 recourse, if he protests it so soon as he receives it. it comes 
 
 The Holder may lose his recourse against some of the other Parties, 
 even after a regular protest, by an action, which marks his satisfaction 
 in the credit of one ; and, by implication, releases the others. 
 
 If several Persons, responsible to the Holder of a Bill of exchange, when se- 
 become Bankrupts, theHolderisentitledtodrawadividendfromtheeffects sons are 
 of each, if these do not amount altogether to more than the sum due him. S^rBiu? 
 
 Although a Bill be forged, or the names of the Drawer or some of the a forged 
 Indorsers be imaginary, the Acceptor is obliged to pay it, and the ' „.„. 
 Indorsers have the usual recourse against each other. .. 
 
 If acceptance or payment be refused by the Drawee^ the Bill maybe Whenoo- 
 accepted or paid supra protest^ by soifte other person, for the honour « pay ** 
 
XXXU DISSERTATION ON THE 
 
 ment is of the Drawer, or any Indorser, in case the Holder consent ; and the 
 
 refused. •' . ' • • /• i i 
 
 Drawee may accept or pay it with that permission, for the lionour of any 
 Indorser. The Person who pays a Bill supra protest^ has recourse 
 against all the parties liable to the Holder. 
 The The Drawer and Indorsers of a Bill, regularly protested, are answer- 
 
 Md Tndor- able, not only for the sum of the Bill, but for the charge of protesting- 
 S how *^' iiiterest, and re-exchange. The Holder being disappointed of the 
 faranswer- payment, may find it necessary to take up money, by drawing a Bill 
 of Exchange on the Place from which he received it ; and the charge 
 occasioned thereby, is called re-exchange. It is due, by the customs 
 of many Places, although no such Bill be actually drawn ; and the 
 extent is also determined by custom. Ten ^ Cent, is allowed for 
 re-exchange, on Bills from the West Indies. 
 When the If the acccptor die, the Holder may protest the Bill at the place 
 and Hold- where he resided, to presei*ve recourse. But if the Holder die, the 
 " '*' Bill cannot be protested; and the Acceptor is not bound to pay, till the 
 representatives of the defunct have completed their right by letters of 
 administration. 
 Inland Inland Bills are not regarded by the common Law, nor regulated by 
 
 regulated^ the custom of Merchants. They were formerly of little authority, and 
 derive tiieir force from particular acts of parliament ; the chief of which 
 are, 9th and 10th William III. cap. 17; and 3rd and 4th Ann, cap. 9. 
 The former appoints Inland Bills to be protested for non-payment; 
 and such protest intimated w'lihm fourleen days, in order to subject the 
 Drawer to damages ; and requires the Drawer, if a Bill be lost, to 
 grant a new one. The latter gives validity to Promissory Notes, and ren- 
 ders them indorsable ; authorises the protesting of Inland Bills, for non- 
 acceptance; anddeclares Bills, delivered in payment of Accounts, unless 
 protested, full payment. By these statutes. Inland Bills are brought 
 to stand nearly on the same footing as Foreign ones. 
 When a If a Bill be appointed to be paid out of a precarious fiind, e. g. from 
 Tvithinthe an officcr's growing subsistence, it is not within the statue; but if the 
 when lus. Order for payment be absolute, it is not invalidated by a direction to 
 place it to account of a particular fund. If payable against a day, 
 which may never take place, it is no good Bill ; for instance, at the 
 arrival of a Ship ; for the ship may never arrive. But a Bill, payable 
 I at the death of the Acceptor's Father, is a good Bill ; for though the 
 time be at present undetermined, that event must certainly take place. 
 A Bill on If a person gives a note on a Banker in payment, the Receiver is 
 tnt person, undcrstood Only to take it on condition of its being paid, unless the 
 contrary be expressed ; and he has recourse, in case of non-payment, 
 if he demand it within a reasonable time. Even though he agreed to 
 
BUSINESS OP tHE COUNTING-HOUSfe XXXIU 
 
 take the note as absolute payment, if the granter knew that the person 
 whom he drew it on was in an insolvent condition, he shall be 
 answerable for it. 
 
 A Merchant is answerable for his Clerk or Servant, who has been amm- 
 
 . . /» 1 • TT • 11^ chant is re- 
 
 in the use of receivmg money for him. He is even answerable aiter sponsible 
 
 he has left his service, if recently, and before the Payer knew that he cLrk* 
 
 had left it. 
 
 In eeneral, no extrinsic evidence can be admitted to invalidate a Evidence 
 
 ^ . ... toinvali- 
 
 Bill which is good ipsa facie. But as this i-ule is intended for the*iateaBiii. 
 security of onerous Holders^ it will not avail where the Holder is a 
 party to the fraud, or knew of it at the time of indorsement. 
 
 The Laws of Scotland, in general, adopt the custom of Merchants i-aw«of 
 with respect to Foreign Bills. The regulations concerning acceptance, with res- 
 protest for dishonour, and recourse, are the same as formerly mentioned. ^508111". 
 Inland Bills must be protested, in case of non-payment, before the 
 expiration of the days of grace, and the dishonour intimated within 
 fourteen Days, otherwise there is no recourse against the Drawer or 
 Indorsers.* 
 
 Bills are exempted from the legal Solemnities required to give B'Hspro^ 
 validity to other deeds ; and although executed without witnesses, date. 
 they prove their own datCy in questions with the Heir or Creditors of 
 the Debtor. 
 
 Bills bear interest from the time of falling due against the Acceptor, interest 
 tliough no Protest be taken. Biiirrroni 
 
 Bills of Exchange are considered as bags of money ; therefore they fSfiin^dw^ 
 cannot be compensated by money paid on separate Receipts, or any *'" ^^^' 
 other Debts due by a Holder; and the value cannot be arrested byBiHsof 
 the Creditors of a Holder in the Hands of the Acceptor. These <*annot bo 
 rules are intended for the security of Commerce, by exempting Bills tedX m^ 
 from latent objections ; and therefore do not extend to set aside compen- o^yf^mte 
 sation and claims against the ultimate Holder, nor to secure any receipts. 
 Holder that knew that Bill was liable to litigation, or who did not pay 
 the full value for it. For the same reason, although Deeds, in favour 
 of particular Creditors, by Persons who become Bankrupts within Sixty 
 Days, are, in general, subject to reduction. Bills indorsed for value recei- 
 ved cannot be questioned. It is otherwise, if the Bill be only granted 
 in security of a former Debt, due to the ultimate Holder, or if the In- 
 dorser was a notour Bankrupt at the time of indorsation 
 
 Bills which, ex ipsa facie, are mere donations, or which contam 
 extrinsic stipulations, inconsistent with the nature of Bills, are not valid, 
 
 • By Act 12. Geo. III. cap. T«, 
 
 i 
 
XXXIT DISSERTATION ON THE 
 
 A Bill may be protested, notwithstanding the Acceptor's Death, for 
 preserving recourse, but not for obtaining damages. 
 Laws of The Laws of Scotland are particularly favourable to Bills of 
 
 Scotland , . , ^ , 
 
 particular- cxchangc, m TCgard to speedy execution. 
 
 Je trBiUs Foreign Bills, protested for non-acceptance, or non-payment, may be 
 
 cbfnge. registered in the Books of Council and Session, or other competent 
 judicatures ; and letters of horning^ on six day*s charge^ and other 
 summary execution, shall pass thereon, against the Drawer and 
 Indorsers, if for non-acceptance, and against the Acceptor, if for non- 
 payment.* The same privileges are extended to Inland Bills. f 
 
 Summnry Summary diligence is granted on accepted Bills against the Drawers 
 and Indorsers, (unless where the indorsation is qualified without 
 recourse) and is competent to any Indorser who pays the value, and 
 produces a receipt for the same.;]: 
 
 Summary execution is only granted for the sum of the Bill, with 
 Interest from the date, if not accepted ; otherwise from the time of 
 falling due. Re-exchange and damages must be sued for by ordinary 
 actions ; but, in case of suspension they may be added to the charge. 
 
 When a The Drawcr of a Bill which is refused acceptance, is instantly liable 
 
 Bill is re* . 
 
 fused ac- for the valuc ; contrary to the custom of other Countries, where no 
 ceptance. ^gjjj^^j^jj agaiust him is competent till the Bill falls due. 
 The time The time which a Bill remains in force as a proof of Debt and 
 Bill is in ground of Action, is now limited to six years from its falling due; but 
 force. ^^ Debt may be proved afterward by the Oath of the Debtor. 
 promissa- Promissary Notes are allowed the same privileges, in respect to 
 
 bearing Interest, transmission by Indorsement, summary Execution* 
 
 and recourse, as Bills of Exchange. 
 
 Sect. VII. PARTNERSHIP. 
 
 Katnre of Partnership is a contract among two or more persons, to carry on a 
 ship. certain Business, at their joint expence, and share the Gain or Loss 
 
 which arises from it. Of this there are four kinds. 
 occMion- I. Occasional joint Trader when two or more Merchants 
 
 «1 jotnt ' . 
 
 Trade, agree to employ a certain sum in Trade, and divide the gam or loss so 
 soon as the Adventure is brought to an issue. This kind of contract 
 being generally private, the parties concerned are not liable for each 
 other. If one of them purchase Goods on credit, the furnisher, w ho 
 
 * By Act 20. Par. 3. Charles II. 
 t By Act 36. Sess. 6. Willinm. 
 By IZth Geo. III. cap. U. 
 
BUSINESS OP THE COUNTING-HOUSE. XXXT 
 
 grants the'credit through confidence in him alone, has no recourse, in case 
 of his insolvency, against the other partners ; they are only answerable 
 for the share of the adventure, that belongs to the insolvent Partner. 
 
 If it be proposed to carry the Adventure further than originally 
 agreed on, any Partner may withdraw his interest ; and, if it cannot 
 be separated from the others, may insist that the whole shall be brought 
 to an issue. 
 
 II. Standing Companies, which are generally established bystandiDg 
 awritten Cow/rac< between the Parties, where the Stock, the Fu-m, dura- *'""p^°'^* 
 tion, the division of the gain or loss, and other circumstances, are 
 inserted. When two or more Merchants in Company, assume some 
 denomination f it is called their Firm, under which their business is con- 
 ducted ; and all Partners use it, in subscribing papers or accQiwtSf which 
 relate to the Company. rf ^ vf ,n • 
 
 The powers of each Partner, are, in general, discretionary ; but R^peot- 
 they ought not to act, in matters of importance, without consulting Parmer's 
 together, when there is an opportunity. No partner is liable to make '^*'^"* 
 good the loss arising from his judging wrong, in a case where he had 
 authority to act. If he exceed his power, and the event prove unsuc- 
 cessful, he must bear the, loss ; but, if it prove successful the gain 
 belongs to the Company : Yet, if he acquaint the Company imme- 
 diately of what he has done, they must either acqiesce therein, or 
 leave him the chance of gain, as well as the risk of loss. 
 
 All Debts contracted under the Firm of the Company, are binding Debts con- 
 on the whole Partners, though the money was borrowed by one of the firm of 
 them, for his private use, without the consent of the rest. And, if a n^^a^rT' '^' 
 Partner exceeds his power, the others are nevertheless obliged to imple- S'^part"" 
 ment his engagements ; though he is responsible to them for his conduct. "''"• 
 
 A Debt due to a Company is not cancelled by the private Debt of J^^J'J'*^ 
 the Partners; and, when a Partner becomes insolvent, the Company company. 
 is not bound for his Debts beyond the extent of his share. 
 
 The Debts of the Company are preferable, on the Company's effects, conmuny* 
 to the private Debts of the Partners. • ^^ 
 
 Partnership is generally dissolved by the Death of a Partner ; yet, Dissoiu- 
 when there are more Partners than two, it may, by agreement, subsist Panner- 
 among the survivors. Sometimes, it is stipulated that, in case of the *'"^' 
 death of a Partner, his place should be supplied by his Son, or some 
 other Partner condescended on. The Contract ought to specify the 
 time and manner in which the surviving Partners shall reckon with 
 the Executors of the deceased for his share of the Stock, and a 
 reasonable time should be allowed for that purpose. '"- 
 
XXXVl DISSERTATION ON THE 
 
 The com When Partnership is dissolved, there are often outstanding Debts 
 standing that cannot be recovered for a long time, and EfTects that cannot easily 
 effects. ^^ disposed of. The Partnership, though dissolved in other respects, 
 still subsists for the management of their outstanding affairs, and the 
 money arising from it, is divided among the Partners, or their 
 Representatives, when it is recovered. But as this may protract the 
 final settlement of the Company's affairs to a very inconvenient length; 
 other methods are sometimes used to bring them to a conclusion: 
 either in consequence of the original Contract, or by agreeement at the 
 time of dissolution. Sometimes the Debts and Effects are sold by 
 Auction ; sometimes they are divided among the Partners ; and, when 
 there are two Partners, one divides them into shares, as equal as pos- 
 sible, and the other chooses either share he thinks best. 
 
 When the If a Partner withdraw, he continues responsible for Debts contracted 
 wTtMraw by the Company, till it be publicly known that he hath done so. A 
 coDcernf deed of separation, registered at a Public Office, is sufficient presump- 
 tion of such notoriety. 
 
 Companies J|J COMPANIES, WHEN THE BUSINESS IS CONDUCTED BY OFFICERS. 
 
 when the '. ^ » . i . . . . 
 
 Business is There are many Companies of this kind in Britain, chiefly established 
 
 conducted ^ - ^ ' -i • i l • n/r i 
 
 bj-officers for purposc which require a larger capital than private Merchants can 
 command. The Laws, with respect to these Companies, are the same as 
 the former, but the articles of their agi-eement usually very different. 
 The capital is specified, and divided into a certain number of shares, 
 whereof each Partner may hold one or more, but is generally restricted 
 to a certain number. Any Partner may transfer his share ; and the 
 company must admit his assignee as a Partner. The Deatli of the 
 ., , ,, Partners has no effect on the Company. No Partner can actpersonally in 
 , the affairs of the Company ; but the execution of their business is entrus- 
 ted to Officers, for whom they are responsible ; and, when the Partners 
 are numerous, the superintend ance of the Officers is committed to Direc- 
 tors chosen annually, or at other appointed times by the Partners. 
 
 Companies jy. COMPANIES INCORPORATED BY AUTHORITY. A Roval 
 fncorpora- , i i z-t 
 
 ted by Au- Charter is necessary to enable a Company to hold Lands, to have a 
 common Seal, and enjoy the other privileges of a Corporation. A 
 Charter is sometimes procured, in order to limit the risk of the Part- 
 ners ; for, in every private Company, the Partners are liable for the 
 Debts, without limitation ; in incorporated Societies, they are only 
 liable for their shares in the Stock of the Society. The incorporation of 
 Societies is sometimes authorised by Act of Parliament; but this high 
 authority is not necessary, unless for conferring exclusive privileges. 
 
BUSINESS OF THE COUNTING-HOUSE. XXXVii 
 
 Sect. VIII. BANKRUPTCY. 
 
 A Bankrupt must be a Merchant, or a general dealer. As that DeflBitioB 
 occupation is attended with greater hazard than any other, there is not fa^u^^^' 
 the same presumption against the insolvent, as in another profession. 
 Those who obtain their living by buying and selling ; also Bankers, who are 
 Brokers, and Agents, are capable of becomingBankrupts; so are Smiths, the Bank- 
 Shoemakers, and other Tradesmen, who purchase materials, and sell and wh^*' 
 the article into which they are manufactured. But those who exercise a ^^^ °°'' 
 handicraft occupation are not within the Statutes of Bankruptcy, such 
 as Vintners, Schoolmasters, Farmers, Government-Contractors, &c. ; be- 
 cause they only sell to those who resort to their houses, or on particular 
 occasions. Buying or Selling must be open and general. Aliens or 
 Foreigners, who carry on trade in this Country, may be Bankrupts, but 
 no person may in consequence of his trading in another Country. 
 If a Merchant has given over trade for several years, he may never- 
 theless be a Bankrupt in regard to the debts he contracted while in « 
 business, but not for any new ones, if new securities be gi-anted. 
 
 The chief purpose of imprisonment is to compel a full surrender ofThepur- 
 the Debtor s Effects. Other objects may be to punish the negligence, prisonment 
 extravagance, or imprudence, by which Bankruptcy is frequently occa- 
 sioned; and to excite the punctuality and diligence of the Merchant, 
 by the terror of the consequences of insolvency. 
 
 All these purposes may be attained in a sufficient degree, by impri- Limited 
 sonment of a limited duration; yet the general Law of England is for ruaiimpSl 
 perpetual imprisonment. If the Debtor be set at liberty, it is by the ^°°™^*- 
 mercy of the Creditors, or by Laws whereof the efficacy is limited to 
 particular times or persons. Debts are always binding on the consci- Debts are 
 ence to the utmost of the Debtor's power, till extinguished by payment ; wndtng on 
 Yet when an unfortunate Debtor has delivered all his Property into the etceSf" 
 hands of his Creditors, and has nothing left him but the fruits of his p'^''^* 
 industry to subsist on, it would be hard that these should be coni^tantly 
 exposed to the rapacity of his Creditors; and as his efforts would be lan- 
 guid in so unfavourable a situation, the power of attaching them is gene- As to fu, 
 rallyoflittlebenefitto the Creditors, though of great detriment to the Deb- fectsof a 
 tor and the Public. On these considerations, the Laws of some Nations 
 have granted a full, or limited discharge from legal execution to the 
 honest but unfortunate Debtor, on a full surrender of his Property. 
 
 The requisites to make a Bankrupt both in regard to the qualification Requisites 
 of the Person, and the act of bankruptcy committed, are strictly con- Bankrupt. 
 
 k 
 
XXXVlll DISSERTATION ON THE 
 
 fined to the instances enumerated in the Acts of Parliament, and cannot 
 
 be extended by implication* — All proceedings on Bankmptcy are 
 
 Steps ne- carHcd on before the Court of Chancery. It is necessary, previous to 
 
 TeSsto *^^ obtaining a Commission of Bankruptcy, that a Creditor for £.100 
 
 obtaining a Qy upwards (and who is styled the Petitioning Creditor), shall make 
 
 sion of an Affidavit, that the Person against whom the Commission is intended 
 
 cy. to be obtained, is indebted to him in that Sum, and he must also enter 
 
 into a Bond to the Lord Chancellor, conditioned for the due provin"- 
 
 such person a Bankrupt within the true intent and meaning of the 
 
 several Statutes in force concerning Bankrupts, and for establishing his 
 
 debt, and the same are lodged at the Bankrupt-Office ; a docket is then 
 
 struck, and a Petition presented to the Lord Chancellor, upon which 
 
 his Lordship immediately grants a Commission. The first business of 
 
 the Commissioners nominated, is to qualify themselves before they 
 
 can act. They then take the deposition or oath of the petitioning 
 
 Creditor as to his debt; examine Witnesses as to the trading, and act 
 
 mSu" or acts of Bankruptcy ; and if such debt, trading, and act or acts 
 
 PereoSfto ^^ Bankruptcy, are fully proved to their satisfaction, they then declare 
 
 ^^t^nd*^ such person to be a Bankrupt, and give notice in the London Gazette^ 
 
 give notice appointing three Meetings of the Creditors of such Bankrupt. At one 
 
 in the Ga- * . ,. />i^ 
 
 aette. 01 these. Assignees are chosen by the majority oi the Creditors who 
 At the third havc provcd their debts ; and at the last meeting, at the farthest, the 
 thrcredi? Bankrupt is required to surrender himself, to deliver up whatever he 
 thest**the' ^^^ ^^ ^^'^ powcr, and to answer all questions tending to the discovery 
 Bankrupt of his Estate and Effects : he ought not, however, to be asked any 
 
 to surrcD" ^ V 
 
 der himseJf qucstious which may lead him to accuse himself. If he does not sur- 
 render himself at such last Meeting before twelve o'clock at night, 'till 
 which hour the Commissioners are obliged to wait for his surrender, 
 lu case of he is proclaimed an Outlaw ; but if he should afterwards appeal, and 
 rupt not prove, to the satisfaction of the Commissioners, that he did not receive 
 JTto notice, notice of his Commission untjl too late for him to appear, the Chan- 
 cellor will, on Petition presented to him by the Bankrupt, reverse the 
 Outlawry; and the Commissioners will then appoint a time for the 
 Banknipt to appear before them, and pass his Examination. 
 TheEf- The Eff*ects surrendered, become vested in the Assignees, and this 
 rendered cxtcuds to real, as Well as personal Estates; it even extends to Estates 
 veste"b tail, and contingent remainders, which the Bankrupt himself could 
 ^Assig. Yvaiwe disposed of. When a Commission of Bankruptcy is taken out, 
 it has a retrospect to the time at which the act of Bankruptcy took 
 place. All conveyances of Property by the Bankrupt from that time, 
 
 * Vide Cook's Bankrupt Laws. 
 
BUSINESS OF THE COUNTING-HOUSE. XXXIX 
 
 except for full value, and to Persons totally ignorant of the Bankruptcy, 
 are null and void ; and if any person knew of the Bankruptcy, and 
 paid their debts to the Bankrupt, they must pay it again to the 
 Assignees. 
 
 The Assignees should use every les-al measure to recover the Bank- "^.^^ ^^ 
 
 ~ J n signees' 
 
 riipt's Property, and make a dividend thereof to the Creditors. The •^"^y. 
 dividend's Composition, is made equally on all Debts proved under the 
 Bankruptcy though some were preferable against the Debtor. 
 
 If the Bankrupt withholds his Books, or conceals his Effects, with a if the 
 design to defraud his Creditors, he is liable to be punished with death. wSholis 
 
 The discharge of the Debtor depends on his obtaining his Certificate, ^. ^^^^'. 
 which is the voluntary act of his Creditors. The Certificate states, that ''harge de- 
 the Bankrupt has acted fairly, and performed what the law requires of obtaining a 
 him ; it must be signed by three-fourths of the Creditors, in number j^J^ J^ ^' 
 and value, who have proved their debts under the said Commission, signed by 
 
 three- 
 
 and whose debts respectively amount to the sum of £.20 or upwards; fourths of 
 and such Certificate must be accompanied by an affidavit of the per-tors/^ ' 
 son seeing such Certificate signed by the Creditors, and also an affida- 
 vit made by the Bankrupt, that his Certificate was obtained without 
 fraud, and that he has conformed to the several Statutes in force 
 concernino; Bankrupts. Notice is civen in the Gazette, and if no Cre- ^°''°^ •* 
 
 . ... ,, given m 
 
 ditor opposes the Certificate, it is signed and allowed by the Chancellor, the Ga- 
 
 The Bankrupt, on obtaining his Certificate, is fully discharged from The certi- 
 the debts he owed at the time of his Bankruptcy; but the Certificate JjpfJ""^ 
 is of no avail if he allows a fictitious claim against his Estate or Effects ^^^ ^^^J^- 
 
 ^ rupt. 
 
 to pass undetected. 
 
 The Law of Scotland, in regard to Bankrupts, is now reduced to nearly The sects 
 tlie same as that of England*. The description of Persons who are regard to 
 liable to sequestration as Bankrupts, comprehends Merchants, and ^° ™^**' 
 Traders in gross, or by retail ; Bankers, Brokers, Underwriters, Manu- 
 facturers, Artificers, and Mechanics. The acts which constitute 
 Bankruptcy, besides those mentioned in England, are being under 
 diligence by horning, attended with arrestment, or poinding with 
 moveables, or adjudication of heritable Estates. Sequestration is sequestra- 
 granted upon application to the Court of Session, by Creditors, to the ed by S" 
 same extent as in England; or by the Debtor, with the concurrence g°"g"^j°f 
 of such Creditors. The Court usually fixes a meeting within 
 three weeks, to appoint an interim Factor, and another Meeting when an 
 within six weeks, to appoint a Trustee, in whom the whole Property Factors 
 or Estate of the Bankrupt, real and personal, is vested ; and who is pXted.*^' 
 
 * tiie last Act of Parliament tO this effect, is 83 Geo. Ill, Cap. 74. 
 
Xl DISSERTATION ON THE 
 
 authorised to dispose of the same for the common behoof of the Cre- 
 ditors, reserving such rights of preference on the real Estate, as sub- 
 sisted before the Bankruptcy. 
 TwoMeet- Xwo meetings are to be appointed for examining the Bankrupt, his 
 examining Family, and others connected with his business ; and, on the day fol- 
 rupt. lowing the last of these examinations, a meeting is to be held for 
 instructing the Trustee, and for choosing three of the Creditors as 
 Commissioners, for auditing his Accounts, and giving their advice and 
 assistance ; with whose concurrence, the Trustee may settle all doubt- 
 Four-fifths ful claims, either by compromise or submission. Four-fifths of the 
 ditors m7y Creditors in number and value, may direct the remaining Effects to be 
 sak of his sold by public sale. With concurrence of the majority, the Court will 
 Effects, grant the Bankrupt a protection, because his assistance may be needed. 
 By the By the Laws of Scotland no person can be imprisoned, or obliged to 
 
 no person find bail, during the dependance of a civil action, unless the Creditor 
 to find^baii make oath before a Magistrate, that he has credible information of the 
 aSJ ex- Debtor's intention of leaving the country. His Effects, however, may 
 1? gS^w t>6 attached by arrestment in the hands of Debtors or Possessors ; 
 leave the vyarraut for arrestment is ^ranted by the Court before which the Action 
 
 country. _ ^ ^ •' 
 
 is raised. 
 ^Sfws Execution after judgment may be obtained against his goods by 
 goods or poinding, and against his person by caption or act of warding; and the 
 debts owing him may be recovered by process of forth-coming against 
 his Debtors, founded on an arrestment laid in their hands. No dili- 
 gence can be executed against a debtor's person or Effects, till after a 
 charge of six days at least. 
 Respect- Whcu Several Creditors have arrested in the hands of the same Per- 
 prrference son, the arrestments were formerly preferable according to the priority 
 Sir». of time, although there was not above three hours of difference. As 
 this gave an unreasonable preference to those Creditors who had 
 earlier notice of their Debtor's insolvency, and occasioned much ex- 
 pense and litigation, it is now enacted, that when an instrument or 
 poinding is executed within thirty days befoi-e bankruptcy, or four 
 months after, any other Creditors making claim within these four 
 months, sJ^all be entitled to an equal proportion of the subjects arrested 
 or poind^ci. 
 The mean- Th^ term Bankrupt in the Scots l^w ia not; confined to men of a 
 lernj particular profession, but signifies any persoa whose kisolvency ap- 
 Ss<Si« pears by the cijfcwnstances formerly mentioned. All alienations to 
 *^^' one Creditor in preference of another within sixt^ days of his Bank- 
 ruptcy, and all alienations hurtful to prior Creditors, in favour of con- 
 
BUSINESS OF THE COUNTING-HOUSE. xU 
 
 junct and confident persons, or without a necessary or just price really 
 paid, are subject to reduction. 
 
 The indulgences granted by the Laws of Scotland to unfortu- induigeo- 
 nate Debtors, are, liberation on a cessio honorum, and on the act of by'fhe"*^ 
 
 trrfir'f l.aws of 
 
 fe***^*^* . Scotland. 
 
 By the former, a Prisoner may apply to the Court of Session for his 
 discharge, on delivering all his Effects, on Inventory and oath, for the 
 benefit of his Creditors. This is insisted on by w ay of action, to which 
 all the Creditors are summoned at thirty days, and if no fraud appear, 
 it is granted in course. 
 
 By the act of grace, a Prisoner may make oath before a Magistrate, 
 that he has not wherewith to maintain himself; and the Magistrate 
 must set him at liberty within ten days, on his delivering his Effects, 
 unless the Creditors aliment him. The act of grace is not barred by 
 former fraud ; but it is not granted to Prisoners confined for fines, or 
 damages ex delecto. 
 
 Execution against a Debtor's real Estate, is by inhibition or adiudi- Execution, 
 cation. Inhibition prevents the voluntary alienation of the Estate, orbition,or 
 renders the person to whom it is alienated, liable for the debt; and ittioi? '"*' 
 gives a preference to the claim of the Inhibitor in respect of debts con- 
 tracted afterwards, and secured on the Estate. Adjudication intitles 
 the Creditor to enter into possession of the Estate, and conveys to him 
 the Property thereof, unless redeemed within ten years, judgment 
 being obtained, on a declaration raised for that purpose. — Adjudica- 
 tions obtained within a year and a day of the first, are entitled to equal 
 rank, and are preferable to those obtained afterwards. If it be proved 
 that an Estate is Bankrupt, that is, that the debts affecting it exceed 
 the value, it shall be sold by authority of the Court of Session, and the 
 price divided among the Creditors ; regard being had to the priority of 
 their claims. 
 
 Sect. IX. MERCANTILE BOOKS. 
 
 The Books of a Merchant should contain an exact record, of all his wbatjier- 
 Transactions: they should be arranged in such order, and adjusted should ex. 
 with such precision, as to exhibit a satisfactory state of his Affairs, 
 whenever consulted. 
 
 When a Merchant deals extensively, it is not to be imagined, that sive Mer- 
 he can spare time for keeping his own Books ; but he cannot be sup- Book"! 
 
 1 
 
Xlii DISSERTATION ON THE 
 
 posed to be intimately acquainted with the state of his Affairs, if he 
 does not peruse them often. Regular Books, frequently examined, 
 will contribute more to his prosperity in Trade, than great address and 
 abilities, without them. 
 A Mer- ^ Merchant, at taking a Balance, should be careful not to overvalue 
 
 ehaftt 
 
 should not his Effects, and therefore, when, a debt becomes bad, it should be 
 
 over rflte 
 
 bii eEFects. either thrown out of the Books altogether, or distinguished in such a 
 manner, that it may not mislead him in estimating the amount of his 
 Property. 
 
 ■"•^^r If ^e chuse to throw it out entirely, charge Profit and Loss, Dr. to 
 
 debts. the Bankrvpt. But if we follow that method, the debt must be entered 
 in a separate Book, kept for that purpose, as there is always a chance, 
 however small, that it may be in part recovered ; should that happen, 
 enter Cask Dr, to Profit and Loss, for the Sum received. 
 
 When bad If we chusc to rcscrvc the debt in the Books, open an Account un- 
 
 d?bt8 Arc 
 
 coDticned dcr the title of Bad Debts, and charge that account, Dr. to the Persons 
 fiiwks. whose debts we despair of recovering ; this brings all the Bad Debts 
 to the same Account ; exhibits the amount of them at one view, and 
 saves the trouble of transferring the particular Accounts from one 
 Ledger to another. And although, it introduces the amount of these 
 Bad debts, Det)ts as an article of your Stock or Effects, at the General Balance^ 
 ed by the no inconvcnicnce follows, because the title by which they are distin- 
 guished, must lead you to make the proper estimate. If this 
 method be followed, when a debt charged as bad, is recovered, enter 
 Cash Dr. to Bad Debts. If any of these Debts become likely, through 
 an alteration of circumstances, to be recovered, we may open the 
 Debtor's Account anew, by charging him Dr. to Bad Debts. 
 How to As in all Commercial Countries there is a fixed rate of Interest, 
 
 &scert(iin 
 
 the real thc Merchant's gain should therefore only be estimated by the excess 
 
 arUing of his Gross Profits above the interest of his Net Capital. The latter 
 
 busbe^ssf ™ay be obtained with little risk or trouble ; the former alone, is the 
 
 reward of his industry, and the compensation for his hazard. And 
 
 if the profit of his Business be less than his Capital would have 
 
 yielded at common Interest, he may properly account it as a losing 
 
 Concern. 
 
 miSt"^bl ^^ ^^ ^^^y ^^ ^^^^ ^ general estimation of his Profits in this sense, by 
 
 computed, deducting the interest of his Capital, from the gain which the Balance of 
 
 his Books exhibit: but it is a matter of some difficulty to determine, 
 
 the Gain or Loss on each branch of his Business, with allowance of 
 
 interest for the money employed in it. 
 
BUSINESS OF THE COUNTING-HOUSE. xUli 
 
 The Accountant will readily perceive, that, for this purpose, Interest Acoonats 
 must be computed in the several Accounts of Goods and Adventures, on an^ Ad- ' 
 which money has been advanced ; and if this interest be deducted 
 from the Gross Gain, or added to the Loss, the real success of each 
 branch will be exhibited. The Book-keeper will understand how the 
 Interest is computed, if he apprehend this leading idea ; that property 
 of Goods, in some sense, is not acquired, till paid for ; and in some 
 sense, not conveyed, till payment be received. 
 
 Thus, if we purchase Goods at long credit and sell them for Cash A" ^}^'^- 
 or on short credit, we shall have the money on our han<ls for some fate the 
 time, and as we may lend it out at interest, or employ it in other branches "omptuinj 
 of our business during the interval, the advantage arising from, it should ^'"'^^^^'" 
 be added to the profits, or deducted from the loss, on the Account 
 which yields it. But as Accountantship, and the method of conductmg 
 it, is the subject of the following Treatise, it is not necessary to say 
 any thing further on this head. 
 
 Sect. X. ARBITRATION. 
 We shall conclude this Essay with some observations on the amicable Arbitra- 
 
 r. •• J • 1 r • 1 1,.. ting differ- 
 
 Way of termmatmg controversies, by reierrmg them to the decisions ofencescom. 
 
 persons chosen by the Parties. This practice is common in Mercantile me?cfintiie 
 
 affairs ; and Contracts of Copartnery and Policies generally contain a ^^^^^' 
 
 clause, binding the Parties to refer any controversy which may arise, to 
 
 this method of decision. 
 
 The Deed by which the Parties bind themselves to acquiesce in the '^"^^ ''^^^^ 
 
 -t • ' • 111 t J • -r^ called an 
 
 decision, is called an arbitration bond m England, and a sub- arbitration 
 mission in Scotland. It should state the particular claims submitted, submission 
 or may extend to all differences subsisting between the Parties ; and 
 it should limit the time of pronouncing sentence. The judges are chosen 
 one or more by each Party, and are called Arbiters or Arbitrators ; and 
 are generally empowered in case their opinions differ, to choose an 
 Oversman or Umpire ; sometimes the Umpire is appointed by the Par- 
 ties in the Deed of submission. Their sentence is called an award in 
 England, and decreet arbitral in Scotland. It must be confined to Requi- 
 
 sIIps to 
 
 the points referred to, and pronounced within the time limited ; and, render it 
 in case of mutual claims, must decide the differences on both sides, 
 and it must be given in writing. When these requisites are observed, 
 the decision, is liberally constructed, and cannot be set aside in England, 
 except unduly obtained, or grossly partial, or illegal; nor in Scotland, 
 except on proof of bribery or falsehood. 
 
Xlir DISSERTATION &C. 
 
 Clauses The arbitration bond in England, often contains a clause, that the 
 and in n atvavd shall be made a rule in any Court of record; and the submis- 
 su mission ^^^^^ ^^ Scotland frequently contains a clause of registration for the 
 purpose of legal diligence. If these clauses be wanting, the decision 
 may still be supported by an ordinary action. If it be necessary to 
 compel the appearance of witnesses before arbitrators ; the Courts will 
 grant warrants for that purpose. 
 
Dntt'otrttrtton 
 
 ON 
 
 MERCHANTS' ACCOUNTS. 
 
 As an Introduction, we shall explain the method of drawing out Bills and Receipts, and such 
 Accounts as usually occur in a Merchant's Coimting-House ; and that these may be more easily 
 understood, we shall select them chiefly from the 'I'ransactions which compose Sets A, B, and C, 
 in Double Entry. The forms of those Bills which are entered in the Bill-Books, have the Nos. 
 annexed, that they may be easily referred to. 
 
 CHAP. I. 
 Inland Bills and Receipts. 
 
 Bills are distinguished into Drafts and Pron^issory Notes : The former contain an Order, and 
 the latter a Promise, to pay a certain Sum of Money at an appointed time. 
 
 If a Bill be payable in the same Comitry iji which it is drawn, it is called an Inland Bill. If 
 payable in a different Country, it is a Foreign Bill of Exchange. 
 
 I. FORMS^QF .gRAFTS. 
 
 No. I. ,'..'•.'■ 
 
 £156 // 7 // 8. Glasgoic, \st January, 1817. 
 
 Six months after date, pay to our order. One hundred and 
 fifty-six-pounds, seven shillings, and eightpence Sterling, value received. 
 
 Mr. A. B. 7 James Finlay &:Co. 
 
 Merchant, Glasgow, j Accepted, A. B, '• ^'^t^^wA ^''V 
 
 Entered, No. 77. J. E, 
 
 Remarks. — In every Bill there are at least two Persons concerned, the Drawer and the Accep- 
 ter. In the above Draft James Finlay & Co. are the Drawers, or Holders of the Bill, and A. B. 
 is the Accepter, or the Person who pays the Bill when due. To the No. in the Accepter's 
 Bill-book, (No. 77.) it is usual to annex the initials of the Clerk's name who entered it. 
 
 When the Term of a Bill is expressed in Months, Calendar Months are always understood. 
 Thus, if a Bill be dated the 1st January, and made payable at One Month after date, the Term, or 
 Month, expires on the 1st February; and if a Bill be dated the 29th, 30tli, or 31st January, and 
 payable one month after date, the Term expires on the last day of February in common years, or 
 the 28th day, and in leap years the 29th. 
 
 A 
 
2 INTRODUCTION 
 
 No. II. . 
 
 £126 // 14. Glasgow^ 1st January, 1817. 
 
 Six months after date, pay to my order. One hundred and 
 twenty-six pounds, fourteen shillings Sterling^ value received. 
 
 Messrs. Campbell, Dale, & Co. I A. B. 
 
 Glasgow. ) Campbell, Dale, & Co. 
 
 No. 177. . t:^ihii«fa7t«i. 
 
 Remark. — In this Bill, A. B. is the Drawer, who before was the Accepter; CD. and Co. 
 are the Accepters. The former being a Draft on A. B., and the present A. B's draft on C. D. 
 and Co. 
 
 No. III. 
 
 £23C // 18 // 6. Glasgow, 25/A January, 1817. 
 
 T'ouR months after date, pay to my order in Glasgow, Tw» 
 hundred and thirty-six pounds, eighteen shillings, and sixpence Sterling, value received. 
 
 Messrs. Thomas Bissland & Co. 7 A. B. 
 
 Paisley. ■ ,,y •ft'tH In fjfMftfrftt wfJ ni*' Thomas BissLAND & Co. 
 
 No. 187. Payable at Mr. And. Sibbald's. 
 
 Remarks. — When Thomas Bissland and Co. purchased Goods for the above, it was agreed upon, 
 tliat they were to accept a Bill payable in Glasgow ; arid therefore it is proper to say, " to my 
 order in Glasgow," or, which is the same, " to my order here. " — When the distance of the two 
 Places is considerable, it is an advantage to A. B^ to have Bills made payable in the Place where 
 he resides, as otherwise he would liave occasion to employ an Agent in other Places to negotiate 
 his BiUs. 
 
 In common cases, such as the above three Bills, where the Drawer makes the Bill payable to 
 his order, before he can negotiate it, that is, pay it away to another person, he must act as Indorser, 
 hy writing his name on the back of it ; for example, in the last Bill, when A. B. is to pay it to 
 another person, he writes on the back of it, Pay C. D., or order, A. B., which is called a Special 
 Indorsement, and the person to whpm it is made payable is the Indorsee ; or he may pay it away, 
 or receive payment of it when due, by indorsing it only with his name ; this is called a Blank 
 Indorsement. It may be transferable to any number of Persons^ by the last Holder indorsing it in 
 like manner. As a further illustration, we shall subjoin a few Examples of Bills on London. 
 
 iN"o..iy. '- 
 
 WuWi\W>sie2i^^:i(fJ\^w^'| Glasgow, '7 tk January, 16l%y^^- 
 
 Three months after date, pay Mr. Peter Dtinkwater, or brdex. 
 
 Two hundred and ten pounds, ten shillings Sterling, value received. — , v. i,. 
 
 Messrs. Strange, Dashwood, & Co. \ A. 3K, .'vminA 
 
 Bankers, London. j 
 
 £»fererf, No. 177. (Set B.) 
 
 Remarks. — In this Draft, as in every one drawn in favour of anotlier, there are three Persons 
 concerned : A. B., the drawer ; P. Drinkwater, the payee, or the Person to whom tlie Bill is 
 made Payable, or, in other words, in whose favour it is drawn; and S. D. and Co. the Drawees, 
 or the P,«^r$^n»,pm,whom it is drawn. * 
 
 •T ')tlt .iir.U • 
 
 The above is ai Draft on a Banker in London. When a Bill is drawn, tlie Drawee is generally 
 advised of it by a Letter from the Drawer, in which case the words " as advised," or "<^ advici," 
 are inserted ; but if no Advice is given, then the words " without further advice,^ are used. When 
 
merchants' accounts. 8 
 
 a Person draws on a Banker, or Person on whom he frequently draws, the Drafts should be 
 numbered^ Avhich affords an additional check against fraud or forgery. ^ 
 
 No.V. . ., 
 
 £172 // 9//10. Due -^^ April. Glasgow, 1th January, 1817. 
 
 Three months after date, pay to my order in London, One hundred 
 and seventy-two pounds, nine shillings, and ten pence Sterling, value received. 
 Messrs. Rob. Wilson & Co. \ A. B. 
 
 Manchester. 3 Accepted, Rob. Wilson Sf Co. 
 
 Entered, No. 179. Payable at Messrs. Lefevre Sf Co. Bankers. 
 
 Remarks.— The Terttl at which English Merchants accept Bills for Goods, purchased in this 
 Market, is usually at three or four months, allowing the Account to run the rest of the credit. 
 Their Bills are generally made payable in London, which is from twenty-Jive to thirty days' interest 
 in favour of the drawer in Glasgow ; as the Banks allow twenty-five, and Merchants about thirty 
 days premium on London Bills, which have only from two to three months to run ; but when the 
 Banks are required to draw upon their London Correspondents, they charge from forty-five to 
 fifty days premium. ; 
 
 Sometimes the Accepter accepts the Bill by using the above words, and writing them through 
 the body of it with i-ed ink. 
 
 The Time when a Bill falls due is generally marked as above, -^ April ; which means, 
 that the term of the Bill expires on the 7th April, to which the three days allowed for grace must 
 be added. Others avoid the fractional form, by saying due 10th April. 
 
 When a Bill falls due on Stmday, or any Holiday, it must be paid on Saturday, or d^y before. 
 A Bill dated on a Simday is not vaUd. 
 
 If a Bill be not payable at the place where the Acceptier resid'es-i and no particular house be 
 mentioned in the Bill for payment, it is proper to add to his Acceptance the House at which he 
 intends to pay it as above. 
 
 II. FORMS OF PROMISSORY NOTES. 
 
 •mwx 
 
 No. L . ..^aiJavi . 
 
 £$q4 I/O if 9. , Glasgow, 11th January, 1817. 
 
 Four months after date, I promise pay to the order of Mr. A. 
 B., at my house here. Two hundred and sixty-four pounds and nine pence Sterling, value received. 
 No. 180. John Cochran. 
 
 Remarks. — The phrase *' at my House here," though often used in drawing Bills in Scotland, 
 is superfluous ; as it is always understood, that a Bill is payable at the Accepter's House, or Office, 
 miless otherwise expressed. .\;^iaw ^^wftU "^ , >V«i jr .Jqocl .Uiil 
 
 ..■ ,\....'V ..^\ ..f\ :'-A :■' '.<<) 
 
 Jt is a matter of indifference whether we say, ** to the order of A. B.," or, '^to A. B or order ;" 
 both expressions are often used, and are of the same import ; but we thinJt, the first of these is 
 more elegant. 
 
 No. IL . : .■ ■ ^ ^ • , 
 
 £303// 6// 8. . Glasgow, 4th June f IQn. 
 
 Six months after date, toe promise to pay to the order of Messrs. 
 Gordon, Barron^ Sf Co. Three hundred and three Pounds, six shillings, and eight pence Sterling, 
 value received. , j,' . '. f ., Kibble, Forster, & Co. 
 
 Remark. — The above Sill is not entered in the Bill-Book, it being a Bill received on account 
 of the proprietors G. B. and Co. ; A. B. acting only as Agent, not as Proprietor. For a further 
 explanation of this entry, the Learner is referred to the Bills of Parcels, ci '■>'^^' ^•- 
 
4 INTRODUCTION 
 
 No. III. 
 
 £250 // 4. Glasgow, 5th July, 1817. 
 
 Two months after date, we^ jointly and severally, promise to fay 
 to tht order of Mr, James Stewart, Two huv^dred and fifty pounds, four shillings Sterling, value 
 received. John Miller. 
 
 William Young. 
 
 Remarks, — The above Bill, as also the Receipts which follow, have no connexion with the Sets 
 from which the others are taken. 
 
 This is a joint-promissory Note. When two or more persons grant their Acceptance, attention 
 should be paid to their promising jointly and severally ; in which case, the payee may sue them 
 jointly, or he may sue any of them j but, if they promise only jointly, and not jointly and severally, 
 he can only sue them jointly. 
 
 If, instead of the words " or Order," the words " or Bearer" be written, it is unnecessary to 
 indorse the Bill, if it be good; if one of these expressions be not written, the Possessor cannot 
 negotiate it. 
 
 In Bills, and other obligations drawn in Scotland, and payable there, the word " Sterling/* 
 is usually written after the Sum, as otherwise Scotch money might be understood. In English 
 Bills, where there is na other kind of money, that word is seldom, if ever used. 
 
 III. FORMS OF RECEIPTS. 
 
 A Receipt is a written Acknowledgment of having received a Sum of money, or a Bill, in the 
 settlement of an account. 
 
 Glasgow, lAth August, 1817. — Received of Mr,^ Walter Brown, Twelve pounds, twelve shillings 
 Sterling, in part of his Account. James Watson. 
 
 Received on 10th September, 1817, from Mrs, Stewart, Five pounds in part of her Account 
 tf £9 ti \iiyd,for grocery articles. John Swanston & Co. 
 
 Borrowed from Messrs. William and Hugh Grieve, One hundred pounds Sterling, which /pro- 
 mise to repay on the 20th instant. 
 
 Glasgow, 10th September, 1817. Peter Muir. 
 
 Or, 
 
 / owt Messrs. William and Hugh Grieve One hundred pounds, to be paid on the 20th 
 instant, Peter Muir. 
 
 FORMS OF ACKNOWLEDGMENTS IN SETTLING ACCOUNTS. 
 
 1817. Sept. 14. Settled the above, ^ stamp receipt. Or, By Cash in full. 
 Oct. 10. Received in part. Or, By Cash in part. 
 Nov. 11. By your PromistorifNotjefat four nt^nths.Qr^ By your Acceptance, at four months. 
 
 CHAP. II. 
 Foreign Bills op Exchange. 
 
 A Bill of Exchange is a written Order from one Person to another, requiring him to pay a 
 certain Sum of money to a third Person, or to his order, and that either on demand, or at a speci- 
 fied time. 
 
 At !H I 
 
 It is by means of Bills of Exchange, that money is usually remitted from one Coimtry to 
 another. There are generally four persons concerned in a Foreign Bill ; two at the place where 
 
MERCHANTS ACCOUNTS. 5 
 
 the Bill is dravvn, and two at the Place of payment. Thus, for instance, A. of Amsterdam owes 
 to B. of London ; and, instead of remitting the money in specie to B,, he applies to C, residing at 
 Amsterdam, to whom D. at London is indebted. A. pays the money to C., and receives from 
 him a Bill addressed to D., to pay the amount to B., or to any other appointed by him, who sends 
 it; to his Correspondent B., with an order that the Money be paid to him by D. 
 
 But it often happens, that only three Persons are concerned ; as, for example, A. residing 
 at Amsterdam, and wishing to remit money to B. at London, and having C. owing him 
 money in London, addresses his Bill to C, desiring him to pay the sum therein mentioned 
 to B., or to his order. 
 
 The Term of a Bill varies according to the agreement of the Parties, or the custom of the 
 Countries. Some Bills are drawn at Sight; others at a certain number of days after Sight, or 
 after Date ; and some at Usance. 
 
 Usance is the usual time at which Bills are drawn between certain Places, such as one, two, or 
 three months after date ; and doul>le or half usances, means doul)le or half of the usual time. If 
 the Usance be one Mouth, fifteen days are allowed for half Usance. 
 
 Days of Grace, are a certain number of days granted after the term mentioned in the Bill is 
 expired. These also vary according to the custom of the different Places. Bills at sight, 
 however, must be paid when presented. 
 
 The Form and use of Bills of Exchange will appear from the following Examples : 
 
 No. I. Amsterdam on London. 
 
 £450. Amsterdam, Vlth February, 1817. 
 
 At Usance, pay this my first of exchange to Mr. Thomas Hopp, or 
 order. Four hundred and fifty pounds, value received, as per advice. 
 
 Mr. Erancis Gibson, 7 Edward Vanderkempt. 
 
 London. j Accepted, Francis Gibson. 
 
 Elucidation. — To explain the Business transacted by this Bill, it must be supposed, that 
 T. Hopp, who resides at Amsterdam, has occasion to remit to London, and applies to E. Vander- 
 kempt for a Bill on that Place. Vanderkempt agrees to supply him, and draws the Bill upon his 
 Debtor, or Banker, F. Gibson, according to the above form. Hopp, on receiving the Bill, pays 
 the value to Vanderkempt, and sends it to his Creditor ; suppose John Holmes of London, first 
 writing on the back of tlie Bill, .i : 
 
 Pay Mr. John Holmes, or order, , t - 
 
 Which writing is called the Indorsation, or Indorsement. When Holmes receives this Bill, he 
 appUes to Gibson, and requires whether he be willing to bind himself to pay it Avhen due. 
 Gibson agrees to tliis, and writes at the foot of the Bill, Accepted, Francis Gibson, and dehvers it 
 back to Holmes, who may either keep it till due, and demand payment, or transfer the Property 
 to another, by indorsing it again ; and thus it may pass through any number of Person^,^jt?jr 
 successive Indorsements. n 
 
 \o nrni v\ ,}i oJ is'vi'i ,)1c. "■;;>;'; 
 E. Vanderkempt is called the Drawer of the Bill; Tho. Hopp;'the htdoner; John Holmes, 
 the Holder, or Possessor ; and Francis Gibson, the Drawee, or Accepter. 
 
 B 
 
Q INTRODUCTION. 
 
 j^Q jl London on Amsterdam. 
 
 4850 Gnilders, 16 Stivers, London, 9th June, 1817. 
 
 At Usance, pay this my first of exchange to Mr. Edw. Vanderkempt, 
 
 or order. Four thousand eight hundred and fifty guilders, sixteen stivers, value received, and place 
 
 the same to account, as per advice. 
 
 Mr. Thomas Hopp, ) Francis Gibson. 
 
 Amsterdam. y 
 
 Remark. — Bills of Exchange are mostly drawn iu the Money of the Places where they are to 
 be paid. If the Sum be expressed in the Money of the Place where it is drawn, the Rate of 
 Exchange should be mentioned, or it may be drawn payable at the Current Exchange, which, in 
 that case, is settled between the Parties, according to the rate which prevails when the Bill falls due. 
 
 No. Til. Paris on LoNDOiir. 
 
 3765 Livres, 15 Sous, at 2,5^d. Paris, 8th April, 1817. 
 
 Two Months after sight, pay to the order of Messrs. Stirling, Hunter^ 
 and Co. Three thousand seven hundred and sixty-five livres, fifteen sous, Toumois exchange, at '2b^d. 
 per eco. for value received, as advised. 
 
 Mr. John Parker,) O. Thurneyson & Sons. 
 
 London. j 
 
 No. rv. London on Paris. 
 
 Exchange, 9600 Livres Toumois, London, \AthJuly, 1817. 
 
 At Double Usance, pay this my first hill of exchange (second and 
 third not paid) to Mr. Rob. Rainey, or order. Nine thousand six hundred livres, Toumois, value 
 received, and place the same to account, as per advice. 
 
 ^^' ^^^l^^ I^^"«^' J James Hill & Co. 
 
 Remark. — As a security against accidents or delays. Merchants frequently make out three 
 or four Bills at the same time, all of the same Tenor or Date, which are called a Set of Exchange. 
 These are transmitted by different Ships, or Posts> and when one of them is paid, the others are 
 of no force. 
 
 In drawing the second Bill, write, My first and third not paid. In the third Bill, My first and 
 second not paid. 
 
 No. V. Hamburgh on London. 
 
 £263//17s. Hamburgh, 10th April, 1817. 
 
 At Three Months after date, pay to the order of Messrs. Holfordp 
 Rucker, and Co, Two hundred and sixty-three pounds, seventeen shillings, value received, and charge 
 the same to the account of 
 
 Mr. John Noi DuFay, 7 Moses Reiss. 
 
 London. 3 
 
 Entered, No. 219. In case of need, apply to Messrs. Ellis and Co. 
 
 Remark. — When Merchants draw Bills on a House which they suspect may not be inclined to 
 come under more obligations, or in case of an accident happening with the drawee, such as a 
 failure or disappointment, it is common to write, either at the foot of the Bill, or on a small piece 
 of paper attached to it. In case of need, apply to Messrs. Ellis and Co., their Correspondents 
 at the Place of payment. This prevents the expense and loss of credit which arise from Bills 
 being returned. 
 
MERCHANTS ACCOUNTS. 
 
 No. VI. 
 
 New York on London. 
 
 £237// 12*. 
 
 New York, IQth January, 1817. 
 
 Sixty Days after sight, pay this my first of exchange (my second 
 and third unpaid) to the order of Mr. A. B. Two hundred and thirty-seven pounds, twelve shil- 
 lings sterling, value received, and place the same, with or without further advice, to the account of 
 
 Richard Conder. 
 
 Messrs. G, & R. Kennedy, 7 
 London. ) 
 
 Entered, No. 190. (Set iB.) 
 
 Accepted, 12d Feb. 1817, G. & R. Kennedy. 
 
 Remark. — Bills from America and the East Indies are generally made payable at so many days' 
 or months' sight, on account of the uncertainty of their coming to hand at any fixed time. When 
 a Bill is drawn after sight, as the above, the Accepter marks the date of his acceptance, in order 
 to fix the time of payment. 
 
 The incidents which Bills are subject to, after they are delivered by the Drawer, are Indorse- 
 ment, Acceptance, Payment, and Protest. 
 
 I. Indorsement is commonly written across the paper on the back of the Bill, and against the 
 end of the lines. It is not necessary to mention the Place and Date; but if a Bill, drawn in 
 England, and also made payable there, be sent abroad in the course of business, an Indorsement 
 dated from a Foreign Place has the effect to bring it under the regulations of Foreign Bills; 
 whereas, if the indorsement be not dated, the Bill, after it is sent back to England, carries no 
 eviden'ie of having been abroad, and is considered as an Inland one. The Possessor of a Bill 
 may indorse it blank, by writing onl}' his signature on the back of it ; and the Bill, in this situa- 
 tion, may pass through several hands, and the last Possessor may fill up the Indorsement in his 
 own favour ; but it is not safe to send Bills by Post, unless the indorsements be filled up. 
 
 II. The Acceptance is written at the foot of the Bill, as in the foregoing specimens. A Bill 
 should be presented for acceptance as soon as it comes to hand ; and if the -person on whom it is 
 drawn subscribes his Name, or even any other writing which does not imply a refusal, it is suffi- 
 cient to bind him for the payment. If he hesitate with regard to acceptance, the; possessor may 
 mark the date when it is presented, in order to fix the time of payment. In London, bills are 
 generally left at the house of the drawee, and called for next day. 
 
 III. Payment of a Bill shoiUd be made exactly when due. In order to know when a Bill 
 becomes due, attention must be paid to Usance and days of grace in different countries. In Great 
 Britain and Ireland three days of grace are allowed. The following Table shows the usance and 
 days of grace, in Foreign BUls, with respect to London. 
 
 London on 
 
 Usance. 
 
 Grace. 
 
 London on 
 
 Usance. 
 
 Grace. 
 
 Amsterdam, 
 
 Hamburgh, 
 
 Paris, 
 
 Madrid, 
 
 Leghorn, 
 
 1 m. date, 
 
 1 m. date, 
 30 dys. date, 
 
 2 m. sight, 
 
 3 m. date, 
 
 6 days. 
 12 — 
 10 — 
 14 — 
 
 no fixed No. 
 
 Naples, 
 Genoa, 
 Venice, 
 Lisbon, 
 Dublin, 
 
 3 m. date, 
 3 m. date, 
 3 m. date, 
 
 30 d. date, 
 
 * 
 
 3 days. 
 30 — 
 6 — 
 6 — 
 3 — 
 
 " Bills drawn from London on Dublin are, generally, either at Twenty-one days' »ig-W, or Thirty days' date: 
 also at Thirty-one days' sight, Forty-five days' date, and Sixty days' date. 
 
8 INTRODUCTION. 
 
 IV. Protest, is an indorsement, or writing, in favour of the Holder of a Bill which is not duly 
 honoured. If a Bill be refused acceptance when presented, or payment when due, it must be 
 protested. The Protest is taken by a Notary-Public, in presence of two Witnesses; containing a 
 Copy of the Bill; a relation, that acceptance, or payment, has been demanded, and refused; and 
 for what reason, if any be assigned ; and a declaration, that all Parties shall be liable to the 
 holder foj the value, with all Costs. If the Holder neglect to protest the Bill on the last day of 
 grace, he loses recourse against the Drawer and Indorsers, and can sue the Acceptoronly for the 
 payment. Foreign Bills should be returned, with protest, in course of Post. Iidand Bills may 
 be kept fourteen days, but no longer. 
 
 The Holder of a Bill, Avhen he is to pay it away, indorses it, by Kriting his Name on the back 
 of it ; and every indorser is liable for the fate of the bill. The person to whom a bill is made 
 payable, must be the first indorser. This transference may be continued through any number of 
 persons ; and in case the Bill, in the event, should prove bad, it generally retreats in the same 
 way it advanced; at least, in the way of courtesy. The Holder, or last Indorser, demands 
 Principal and Costs of the One who preceded him, from whom it is presumable he had the Bill, 
 and so on to another, till it reaches the Drawer, who is finally accountable. In case of diffidence, 
 however, the Holder may sue all the preceding Indorsers and Drawer together. — The fate of 
 Bills, iVb. 190 am/ 201, entered in Journal A,, pages W and 2^, will illustrate these observations. 
 
 CHAP. III. 
 
 Bills of Parcels. 
 
 A Bill of Parcels is a Note of the Quantity and value of Goods sold, which is delivered to the 
 Purchaser, by the Seller, along with the Goods. 
 
 Glasgow, 3d May, 1817. 
 Mr. William Arnot 
 
 Bought of A. B. 
 Mule twist, No. 40. 6 bundles, 50 lbs. at 6/6 £l6w6//0 
 
 — 4-2. 9 90 — 6/8 30 // // 
 
 — 43. 10 100 -— 6/9 33//15 // 
 
 — 44. 8 80 — 6/10 27 // 6 // 8 
 
 32 320 lbs. £107 // 6 // 8 
 
 Discount 37^ ^ Cent. 40 // 5 // 
 
 Ditto — 62. 7 bundles, 35 lbs. at 8/8 £14//17 // 6 
 
 — 68. 5 25 — 9/1 11 // 7 // 1 
 
 — 70. 8 ■ 40 ~ 9/4 18//13 // 4 
 
 -£67 // 1 // 8 
 
 20 100 lbs. £44//17//ll 
 
 Discount 42| ^ Cent. 19 // 1 // 7 
 
 25//16 // 4 
 
 Bill at 6 months. £92 //18 // j 
 
 Remarjis. — When the Account is a Copy -of Goods sold at the time, the expression is, Bought 
 »f A. B., but if any part of the Account be for work done, or for goods sold at a former period, 
 make it. Dr. to A.B. 
 
 When the Articles are sold at one time, the Place and Date is written at the top of the Account ; 
 if not, the different dates are pladed in the margin. 
 
merchants' accounts. 9 
 
 When an Account is to be settled either by Cash or Bill, a receipt is granted at the foot, in 
 vhich the manner of settUng it is expressed. If a partial Payment be made, it is placed imder 
 the Account, and subtracted. If several partial payments be made, they are short-extended, and 
 their sum subtracted. 
 
 In making out an Account of Goods formerly sold, it is sufficient to express only the date and 
 sum of each Bill of Parcels ; and refer, for particulars^ to the Account which was sent with the 
 Goods at the time of purchase. 
 
 By referring to the date of the above Bill of Parcels in the Day-Book, it will be seen,that the 
 first quantity, 320 lb. is Yarn supposed to be sold on commission, and guaranteed by the owner 
 of the books ; in which case no distinction from his own yarn is necessary to be made in making 
 out the Bill of parcels. The last 100 lb, is supposed to be his own yarn. An account of the above 
 is made out in the following manner : 
 
 Mr. WiUiam Arnot Glasgow, 1817. 
 
 , To A. B. Dr. 
 
 May 3. To Cotton-Yarn, Bill a 6 m. as ^ Account rendered, £92//18 // 
 
 June 5. By your Promissory Note, this date, at 6 months, , 92//18 // 
 
 Remarks.— With propriety, the word Dr. should be annexed to the name of the purchaser 
 (i. e. in the present instance Mr William Ariiot, Dr.) but, out of eourtesy, it is usual either to 
 annex or prefix it to the Seller's name ; and it is sometimes omitted altogether. 
 
 Messrs. Kibble, Forster, & Cou Glasgow, 4th May, 1817. 
 
 Bill at 6 months. ■ Bought of Gorden, Barron, & Co. 
 
 Cossaes, 200 Pieces, each 28 yards,' 5600 yards at l/l £303 // 6 // 8 
 
 Messrs, Kibble, Forster, & Co, Glasgow, 18th June, 1817. ^ 
 
 Bills at 6 months. Bought of A. B. okj io " 
 
 On Account of Marshall, Stewart, and Blacki ~ v ; 
 ^ Muslins, 60 Pieces,^ each 28 yards, 1680 yards, at lid. £77 // // 
 
 4 do. 50 24 1200 l/l 65 // // 
 
 I Cambrics, 100 24 2400 1/4 160 // // 
 
 £302 // // 
 
 Remarks. — The two last Bills of Parcels are the forms generally used, when Goods are sold 
 and not guaranteed by the Agent. By mentioning the name of the Proprietor, it shews the Pur- 
 chasers, to whom they are accountable for the debt ; when they grant their Acceptances, they 
 make them payable to the Proprietors accordingly. See Bill received for the first of these Bills 
 of Parcels, in the Chapter on Inland Bills. 
 
 But when Merchants abroad Consign any produce to this Country, as the several Charges for 
 Duties, Freight, &c. paid by the agent here, are very considerable, it is usual for him to make 
 out the bills of Parcels in his own name, although he should not guarantee the debt; accordingly 
 the purchasers' bills are made payable to his order, and he is re-imbnrsed for the money advanced, 
 with the least trouble. This is done in set D.. 
 
 C 
 
10 INTRODirCTION. 
 
 CHAP. IV. 
 
 Invoices. 
 
 An Invoice, is an Account of Goods sent off generally by Sea, either in consequence of an 
 Order from the Person to whom tliey are sent, and at his risk, or consigned to him for Sale at 
 the rfck of the Owner. 
 
 Invoice o/430 Barrels Flour, skipped hy Richard Conder, on board the Sally, Kerr master, from 
 New York to Greenock, hy order, for Account, and risk of, and consigned to Mr. A. B. Glasgow. 
 
 A. B. 
 
 Glasgow. 
 
 430 Barrels American Flour, at 5 Dol. 10 Cents. . 
 Charges. 
 
 Entry, bond, and Bills of Lading, 7 dol. 
 
 Cooperage on the whole, 9 
 
 Dollars. 
 .. 2193 
 
 50 
 -34 
 
 
 Cartage, wharfage, and other Charges, ... . 22 
 
 Commission on D. 2231.98, at 2^ ^ Cent. 55 
 
 -14 
 79 
 
 Oi '7'7 
 
 
 Exchange, at 4/6 ^ Dollar, , 
 
 
 
 . . 2287. 77 is £514wl5 // 
 
 
 New York, 10th March, 1817. 
 
 Errors Excepted, 
 
 Richard Conder. 
 
 Elucidation. — It will be observed from the above specimen, that the Title, or Preamble, con- 
 tains the name of the Person who ships the Goods, the Master, Place of destination, and the 
 name of the Person to whom they are sent, and at whose Risk. An account is next given of the 
 quantity and value of the Goods, with the marks, if any, exhibited on the margin. The Charges 
 at Shipping are added to the cost of the Goods ; and if there is Commission due for Purchasing 
 and Shipping the Goods, it is generally charged on this Sum. 
 
 If Insurance be effected by Uie Person who Ships the Goods, he charges a small allowance, 
 generally \ ^ Cent, on the Sum insured. This sum, in order to cover the Premium and other 
 Expences in case of Loss, is allowed to be something more than the Value at Risk. 
 
 Remarks. — \.st, When an Agent or Shipper of Goods, charges what is called the Long Price, he, 
 either deducts the Drawback from the Sum of the Invoice, or gives his coiTespondent credit for 
 the same when he receives it; but when he only charges the Short Price, he keeps the Debentures, 
 or Drawbacks, to himself. When he receives a Certificate of the landing of the Goods at the 
 destined Port, he is entitled to receive the drawback. 
 
 U 
 Id, It is common for an Agent, when he Purchases a Cargo on Commission, to transmit the 
 several Shopkeepers and Tradesmen's Bills of Parcels, for Ids Employer's satisfaction ; in which 
 case it is sufficient to express the Sum of these in the Invoice, and refer for particulars to the 
 Bills of Parcels. 
 
 3<?, Merchants usually prefix the words. Errors Excepted, to their signature in every account 
 which they subscribe, that they may have it in their power afterwards to correct errors, if any be 
 discovered ; and they prefix any farther limitation, or fuller explanation of the import of their 
 Subscription, if the nature of the Business require it. The clause or clauses used for this purpose, 
 is called the Docket of the Account. 
 
MERCHANTS* ACCOUNTS. 
 
 it 
 
 Ath, If it be intended, that the Account shall be absolutely settled, so as to exclude all revisal 
 or alteration, this intention must be mentioned in express words in the Doeket; for though the 
 words Errors Excepted be wanting, it will be considered as an omission, and will not prevent the 
 party injured by the Errors from correcting them, should any afterwards be discovered. 
 
 CHAP. V. 
 
 Account Sales. 
 
 An Account Sales, is an Account of Goods sold on Commission, and drawn out by the 
 Agent to whom they were consigned, to be sent to his Employer. It contains the quantity and 
 value of the goods sold, the charges attending the sales, the agent's 'commission, and the Net 
 Proceeds. 
 
 Sale of 10 Puncheons of Rum, Ex. Happy Return from Jamaica, on Account of J. Sf D. Kinsei/, 
 Esquires, there. 
 
 1817. 
 
 
 
 
 
 
 
 April 6. 
 
 Sold James Forbes & Co. Dublin, ^ Bill at 4 months 
 K. No. 10 . . 109 gals 15 . . Ill gals. 
 11.. 112 16.. 112 
 12.. 114 17.. 113 
 13.. 110 18.. 113 
 14.. 112 — — 
 19,. 115 449 
 
 672 
 
 072 
 
 
 
 
 
 
 
 1121 gallons, at 3/6 
 
 Charges. 
 Freight on 1121 gallons, at 6d. £28 // // 6 
 
 196 
 
 3 
 
 . 7 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Import Charges and delivery, 7/3 ^ Pun 3//12 // 6 
 
 
 
 Cellar rent, • 1 // 5 // 
 
 
 
 
 
 
 
 Commission on £l98 // 3 // 6 at 2| ^ Cent 4//18 // 1 
 
 
 
 
 37 
 
 16 
 
 1 
 
 
 
 
 To J. & D. Kinsey, for Net Proceeds, due 9th August, 
 
 £158 It! if^ 
 
 
 Errors and Bad Debts Excepted. 
 
 
 
 Glasgow, 1st May, 1817. Hamilton, 
 
 Gi 
 
 lAI 
 
 lAl 
 
 v[E, & Co. 
 
 
 Elucidation. — In the above Account, we first specify the quantity, price, and amount of the 
 Goods sold ; next the various Charges incurred by the Sales. The Commission is charged on 
 £196 // 3 // 6, the Gross amount of the Goods ; and the difference betAveen this Sum and 
 £37// 16 // 1, the amount of Charges, is the net proceeds, or what is due to the employer, or person 
 who made the consignment. 
 
 Remarks. — Xst, The form of making out an Account Sales is various. Some enter the Charges 
 on the first or left-hand page ; and the quantity, price, and value of the goods, on the second or 
 right-hand page, in the manner of Dr. and Cr. as in Set D. The difference then of the two sides 
 exhibits the net proceeds. Others rule the Account with a number of columns for the particulars, 
 as the date of the sale, the purchaser's name, the quantity, and quality, the price, and the value of 
 the Goods ; but though the forms are different, all tend to the same object, that of ascertaining the 
 Net Proceeds. 
 
 2nd, If the Goods be sold on Credit, and the Debts at the Risk of the Proprietor, the Agent, 
 in rendering an Accoxmt- Sales, should be careful to insert the clause. Bad Debts Excepted, in tlie 
 docket; otherwise in strictness, he becomes accountable for the same; but if the Agent takes th^* 
 
12 
 
 INTRODUCTION. 
 
 risk of recovering the debts, and charges an extra Comxaission for doiqgso, or if the goods be sold 
 for cash, that clause is not inserted., 
 
 3d, When an Agent guarantees the Debt, it is neither usual nor necessary for him to mention 
 the names of the Purchasers, in the Account-Sales which he sends to his Correspondent ; for in 
 that case it is a matter of indifference to his Employer to whom the Goods are sold ; besides, it 
 unnecessarily lays open his Business to his Employer. 
 
 4th, The Duty of an Agent is to procure the best intelligence of the State of Trade at the Place 
 where he resides; of the quantity and quality of Goods in the Market; their present prices, and 
 the probahility of their rising or falling ; to pay exact obedience to the orders of his Employers ; 
 to consult their advantage in matters referred to his discretion ; to execute their Business with all 
 the dispatch that circumstances admit ; to be early in his intelligence, distinct and correct in bis 
 Accounts, and punctual in his correspondence. 
 
 CHAP VI. 
 
 Accounts Current. 
 
 An Account Current contains the State of our Transactions with any Person, drawn out 
 in a plain circumstantial manner, disposed in the form of Dr. and Cr. on opposite pages. 
 
 Dr. 
 
 Mr. William Inglis, Jamaica, his Account Current with 
 
 1817. 
 May 15. 
 June 29. 
 July 13. 
 Dec. 31. 
 
 1817. 
 May 16. 
 June 29. 
 Sept. 16. 
 
 To Balance ^ Account rendered of this date, .... 
 To Your Bill in favour J. Smith, due this date, . . . . , 
 To Goods ^ the Hero, as <^ Invoice, due 16th Sept 
 To Interest due on the above Account, ......<,*... 
 
 Dr. 
 
 Interest. 
 
 £182 // from this day to the 31st Dec. 230 days at 5 
 
 136//10 ditto, 185 
 
 275//15 ditto, 106 
 
 Cent. 
 
 Glasgow, 91st Dec. 1817. 
 
 Errors Excepted, 
 
 182 
 
 136 
 
 275 
 
 5 
 
 600 
 
 5 
 3 
 4 
 
 13 
 
 // 
 10 
 15 
 19 
 
 4 
 
 14 
 9 
 
 // 
 
 3 
 
 : 
 
 II 
 
 \ 
 
 n 
 
 Charles Todd & Co. 
 
 Elucidation. — In the above, method we compute the Interest, first on the Sums of the Dr. side, 
 and then on those of the Cr. ; reckoning tlie time from the day on which the Sums became due, 
 to the time of settlement. We then subtract the Sum of the interest on the Dr. side from that of 
 the Cr. side, and the difi'erence, £5. 19s., is the Interest due to C. Todd & Co. 
 
merchants' accounts. 
 
 II. Method of computing the Interest. 
 
 13 
 
 May 15. To £182 // x 45 days =: 8190 
 June 29. To 136//10 
 
 318//10 X 6 
 July 5. By 198//10 
 
 120 I/O X 73 
 Sept. 16. To 275^/15 
 
 395// 15 X 24 
 Oct. 10. By 145 //15 
 
 250 I/O X 39 
 Nor. 18. By 126 // 
 
 Balance, 124 // x 43 
 
 = 1911 
 = 8760 
 = 9498 
 = 9750 
 r= 5332 
 
 230 7030 1 43441 
 
 Interest due C. T. «S? Co. £5 // 19 
 
 Dr. side,, . . .£594 // 5 //>) 
 Cr. .... 470 // 5 // 
 
 Last Balance, £l24 // // 
 
 May 16 days to run. 
 June 30 
 July 31 
 Aug. 31 
 Sept 30 
 Oct. 31 
 Nov. 30 
 Dec. 31 
 
 230 days. 
 
 It requires a knowledge of the principles of Book-keeping to understand fully the nature of an 
 Account-Current. We have only to notice at present, that in making out this Account, all the 
 particulars are set forth as expressed in the Journal, and Subsidiary Books, and instead of the 
 collective term Sundries, every reference is supplied. 
 
 Charles Todd & Co. Glasgow. 
 
 Cr. 
 
 1817. 
 July 5. 
 
 7. 
 
 Aug. 15. 
 Dec. 31. 
 
 July 5. 
 Oct. 10. 
 Nov. 18. 
 Dec. 31. 
 
 By Cash paid us here hy Finlay & Co. *......... 
 
 By Net Proceeds of 12 Bales Cotton, due \Oth Oct 
 
 By Ditto 10 Pun. rum, 18<A Nov. . . 
 
 By Balance to your Debit in New Account, ...... 
 
 Account. 
 
 Cr. 
 
 £198//10 from this day to Dec. 31. 179 days, at 5 ^ Cent 
 
 145,/15 jiitto^ 82 — 
 
 126 //O ditto, 43 
 
 Balance carried to Account-current, 
 
 198 
 145 
 126 
 129 
 
 600 
 
 4 
 
 9 
 
 10 
 
 
 
 11 
 
 Elucidation of Method II. — Here the Suins on each side of the Account are introduced accord- 
 ing to the order of their dates. The sums on the Dr. side are added to the former Balance, and 
 those on the Cr. side subtracted. 
 
X4 
 
 INTRODUCTION. 
 
 Before we calculate the days, we try if £124., the last balance, be the same as the balance of 
 the Account, which proves the additions and subtractions ; and before multiplying by the days, we 
 try if 230, the Sum of tlie column of days, be equal to the miHlber of days that intervene from 
 15th May, the date go which the Account commences to bear interest, to 3.1st December, the 
 day of settlement. 
 
 Jtemark. — As the ipidtiplying the odd shillings and pence by tlie days, gives but a very small 
 increase to the Interest, and as they are very troublesome in Accounts of this kind, it is reckoned 
 sufficiently exact in practice tp neglect the shillings when they are below 10, and if they are 10, or 
 above, to add one to the Pounds. The other method, however, is here followed. 
 
 III. Method. 
 
 1817. May 15. To £1^2 // for 230 days, 
 
 June 29. To.. 186// 10 185 
 
 Sept. IG. To.. 275'/ 15 —106 
 
 Jidy 5. By £198//10 for 179 days, 
 
 Oct. 10. By..l45//i5 82 -' 
 
 Nov. 18. By . . 126 // 43 
 
 <ii w «j3t .or) 
 
 Dr. 
 41860 
 25252 
 29230 
 
 Cr. 
 
 35531 
 
 M952 
 
 5418 
 
 96342 52901 
 52901 
 
 Balance of Interest 43441 — £5 //1 9 // 
 
 Elucidation. — Here we multiply the Suijis by the respective number of days, reckoning ihe 
 time as formerly, and extend the products of tlie Dr. side in one column, and those of the Cr. in 
 the other. The diflerence, 43441, when divided by 7300, gives the Interest as before. 
 
 IV. Method. 
 
 
 
 
 Balances. 
 
 
 Days. Product 
 
 £182 // 
 
 £182 // 
 
 X 
 
 45 = .... 8190 
 
 13e//10 
 
 318 //lO 
 
 X 
 
 6 = .... 1911 
 
 198//10 
 
 120 // 
 
 X 
 
 73 = 8760 
 
 275 //15 
 
 395 //15 
 
 X 
 
 24 = 9498 
 
 145 //1 5 
 
 250 // 
 
 X 
 
 39 = .... 9750 
 
 126 //O 
 
 124 // 
 
 X 
 
 43 = .... 5332 
 
 
 230 73.00 1 434.41 
 
 May 15. To Balance, 
 June 29. To Bill, . . . . 
 July 5. By Cash, . , 
 Sept. 16. To Goods, . . 
 Oct. 10. By Cotton, . . 
 !Nov. 18. By Rum, ♦ , . . 
 
 Balance of Interest £5//19 
 
 Elucidation. — In this method the Sums on the Dr. and Cr. sides of the Account are taken In 
 the order of their dates as they fall due, and the sum or difference extended, on which Interest 
 is to be calculated. If the Balances at the several dates be sometimes due to one Party and some- 
 times to the other, the products are extended in different columns. 
 
 Remarks. 1. Of these /oMr methods of calculating Interests on Accounts-Current, we prefer the 
 second, because it is more expeditious, and exhibits the Balances at the different dates. The first 
 method is more tedious than the third, occasioned by interest being calculated on each product 
 separately, which requires as many divisions as there are Sums in the Account. In the third 
 method, the labour is greatly shortened by the interest being calculated only on tlie difference of 
 the products, Vhich reduces the whole to one division. The /our/ A method, is only the second 
 method set down in a contracted form ; and though it has the appearance of being concise, it 
 burdens the memory in ascertaining the several Balances, and on that Account is more liable to 
 error ; besides, it does not afford such a Cheek on the last Balance as any of the otlier methods. 
 
merchants' accounts. 15 
 
 2. Men of Business, who follow the first method of computing Interest, generally use Interest 
 Tables: the tediousness of the method, and the want of expeitness in calculation, may require 
 such helps ; but we neither recommend to young People the above method of Computation, nor 
 the assistance of Tables of any kind, (expepting Tables of Compound Interest and Annuities.) 
 ThoSe who have the resolution to reject Tables of Calculation, soon acquire a facility ia Figuring, 
 which seems almost incredible to those who have not made the experiment ; and this facility will 
 not be confined to the CalcvJation of Interest alone, but will extend itself to every other branch of 
 business, 
 
 We shall conclude this Introduction, with giving the Form of th^ following other Mercantile 
 ;, Precedents. 
 
 I. Receipt to Assignees for a Dividend. 
 
 Received this day of , 1817, of Messrs. A. B. and C. D, Assignees of the Estate and 
 
 Eflects of E. F. of, &e. a Bankrupt, the sum of £ , being adividwid of shillings in the 
 
 pound on my debt of , proved wider the said commission. 
 
 II. Procuration, or Letter of Attorney. 
 
 Procuration of a Merchant to two of his Clerks, to transact and manage Commercial Concerns. 
 
 T hereby appoint my two Clerks C. D. and E. F. of, &c. to be my true and lawful Attornies, 
 jointly, for me and in my name, to transact and manage all business ; also to open all letters of 
 correspondence, to sign and answer the same, and to draw, accept, indorse, and pay all Bills of 
 Exchange or other promissory Notes ; all monies to receive, acquittances for the same to give ; 
 also to draw and sign all orders and drafts for payment of money, as well on the Cashiers of the 
 
 Bank of England as on Messsrs. G. H. and Co. of , Bankers, or on any others persons 
 
 or Bankers where I tbe said A. B. shall keep Cash ; and further also to settle, balance, and arrange 
 all Books and Accounts ; and generally to do every act, matter, and thing, as the nature of the 
 business of me the said A. B. may require. 
 
 III. Letter of Credit and Recommendation. 
 To Mr. John Griffiths, Lisbon. 
 
 Sir, 
 
 This will be delivered to you by Mr. William Jolmson, who visits your City for the recovery of 
 his health. I recommend him to your favour and good offices, and request you will furnish him 
 with what money he has occasion for, on my account, to the extent of two thousand Milrees, and 
 transmit me his Receipt for the same ; and if you have not effects of mine in your hands, you may* 
 draw on me at Usance for the deficiency. ir 
 
 I am, Sir, 
 , Your's, with much esteem, 
 
 London, A. B, 
 
 Nov. 1817. 
 
16 INTRODtJCTION. 
 
 rV. Form of a Bill of Ladin«. 
 
 A Bill of Lading is a writing in wliich Masters of Ships acknowledge the receipt of Goods, and 
 engage themselves to deliver the same at the destined place^ in good condition. 
 
 There must be always three of these Bills made, viz. one to be sent by post to the Person to 
 whom the Goods are addressed, one for tlie Master of the Ship, and anoliier for the Merchant. 
 
 Shipped by the grace of God, in good order and well conditioned, by A. B. in and upon 
 the good ship called the Isabella, whereof is master for this present voyage John Brown, and now 
 riding at anchor in the river Thames, and bound for Hamburgh, to say, three Boxes printed 
 Goods, being marked and numbered as in the margin, and are to be delivered in the like good 
 order and well conditioned at the aforesaid port of Hamburgh, (all and every the dangers and acci- 
 dents of the Seas and Navigation^ of whatever nature and kind soever excepted) unto them or to their 
 
 assigns, they paying the freight for the said Goods , with primage and average accustomed. 
 
 In witness whereof the Master or Purser of the said Ship hath affirmed to three Bills of Lading, 
 all of this tenor and date ; the one of which three Bills being accomplished, the other two to stand 
 void. And so God send the good Ship to her desired port in safety. Amen. Dated in London 
 this 20th day of April, 1817. 
 
 v. Forms of Protests of Bills of Exchange. 
 
 1. Of an Inland Bill for Non-payment, 
 
 On this 30th day of May, in the year of our Lord, one thousand eight hundred and seventeen, at 
 the request of Messrs. Hume and Coleman, of this city of London, Merchants, and bearers of the 
 original Bill of Exchange, whereof a true copy is on the other side written, I, James Mill, Notary 
 Public, by Royal Authority duly admitted and sworn, went to the house of Mr. Richard Noble, 
 on whom the said Bill is drawn, and there speaking with the said Richard Noble, 1 exhibited 
 unto him the original Bill of Exchange, and demanded payment thereof, to which he answered, 
 that the Bill would not be paid for want of effects. Therefore I the said Notary, at the request 
 aforesaid, have protested, and by these presents do solendy protest, as well against the Drawers, 
 Acceptor, and Lidorsers of the said Bill of Exchange, as against all others whom it may conoern, 
 for all Costs, Charges, and Interest suffered, and to be suffered, for want of payment of said original 
 Bill. — Thus done and protested in London aforesaid, in the presence of B. C. and D. E. witnesses. 
 
 Exchange- Alley, James Mill, 
 
 Cornhill. Notary Public. 
 
 2. Of a Foreign Bill for Non-acceptance. 
 [Make a true Copy of the Bill and Indorsements.] 
 
 On this day of , in the year , at the request of Mr. A. B. of the City of 
 
 London, merchant, and bearer of the original Bill of Exchange, whereof a true Copy is on the 
 other side written, I, I. M. of the said city. Notary Public, by royal autliority duly admitted and 
 sworn, went to the house of Mr. C. D. on whom the said Bill is drawn ; and there speaking with 
 a clerk in the counting-house, I produced and exhibited unto him the said original Bill of Exchange, 
 and demanded acceptance thereof, to which he answered, that (the exact answer given) ; which 
 answer not being satisfactory, I, the said Notary, at the request aforesaid, have protested, and by 
 these presents do solemnly protest, as well against the drawer of the said Bill of Exchange as 
 against all others whom it may or doth concern, for exchanges, re-exchanges, damages, costs, charges, 
 and interests, suffered, or to be suffered for want of acceptance of the said Bill of Exchange. 
 Thus done in the presence of £. F. and G. H. witnesses hereunto required. 
 
A 
 
 TREATISE 
 
 ON 
 
 PRACTICAL BOOK-KEEPING. 
 
 PART I. 
 BOOK-KEEPING, by Single Entry. 
 
 Book-Keeping is the Art of recording the Transactions in Trade, in such a manner as to 
 exhibit a distinct view of the state of the Owner's Affairs. ~ 
 
 The mode of Keeping Books varies according to the nature of the Business ; but there are, 
 properly speaking, only two methods, founded on distinct principles ; namely, Book-keeping by 
 Single and by Double Entry, 
 
 Single Entry is the most simple and concise Method, but it is imperfect, since it embraces but 
 a part of the Accounts of a Concern. As the Ledger, when kept on this plan, contains only 
 personal Accomits, it affords to the Owner only the knowledge of what Debts are due to him, and 
 what he owes. This mode of keeping Books is best adapted to Retail Business, where the Sales 
 are small and numerous. The two following Books are generally kept. 
 
 I. A Day-Book, which may begin with a List of the Debts due to us, and of those we owe : 
 Then, every Transaction by which new Debts are contracted, or former ones discharged, is entered, 
 either in common language, or in the style of Dr. and Or, The general rule for distinguishing Dr. 
 and Cr. is the following : — 
 
 The Person who receives any Article is Dr., and the Person who gives any Article 4s Cr. 
 
 Thus, If a person purchase Goods on Credit, he is Dr. for the same ; and when he pays them, 
 he is Cr. In like manner, the person from whom we purchase Goods on Credit, is Cr. and when 
 .we pay him, he is Dr. 
 
 II. A Ledger, which contains an Account for every person whom from we buy, or to whom 
 we sell, on Credit. The Dr. and Cr. Columns are sometimes placed on opposite pages, but more 
 frequently on the sam.e Page, Each person is debited, or credited, according as he stands in the 
 Day Book. When one article only is sold at a time, it is expressed, instead of saying. To Goods, 
 to make as few references as possible to the Day Book, When more than one Article, the 
 transaction is entered, Sundries, 
 
 In beginning a new Ledger, the several Balances in the former Ledger may be transferred at 
 once into the new one, and not entered in the Day Book. 
 
 At taking Balance, we collect all the Debts owing us, and those we owe to others, and adding 
 the Cash on Hand, and the value of the Goods unsold, taken by an Inventory, our net Stock will 
 appear. This, compared with the former Balance, will shew the Gain or Loss on the Business. 
 
 In the specimens which follow, several Methods are given of keeping Accounts of a Betail 
 Business, advancing from the easier to the more complete, or satisfactory, according to the nature 
 and extent of the Business. 
 
18 
 
 BOOK-KEEPING BY SINGLE ENTRV. 
 
 PRELIMINARY OBSERVATIONS ON SET A. 
 
 The first Specimen here given bas only one Book, wliicli is made to answer the donWe purpose 
 of a Day Book and Ledger. A column is allotted for the Dr., and another for the Cr., on the 
 same page. The inner column is for inserting the particulars of each Sale, or payment of Money, 
 and the Amount of these Sums is carried to the outer column, to Avhich it belongs. 
 
 When a Sum that has been owing, is received or paid, it is immediately placed to the proper 
 personal Account. We then enter the Discount or Abatement allowed, and carry the Amount of 
 these to its proper cfllumn. Vide Dalgleish and Frame, fol. 2 
 
 For an ordinary Business, in the Haberdashery, Woollen Drapery, or Grocery Line, this 
 Method of keeping Accounts may answer very well. 
 
 To have as complete a check upon the Balance as Single Entry will admit, without rendering 
 the plan complex with numerous columns, we have added each foho, and carried the Amount of 
 the Drs. and Crs. in separate columns, at the end of the Balance. This will shew if the Balances 
 be "correctly taken, as the result of both must be the same. 
 
 The annexed Specimen of a Ready-Money and Retail Sales' Book, w ill be very usefiil to those 
 who wish to know the Amount of the Sales daily, weekly, and monthly. 
 
 It is understood that the Amount of the Cash drawn daili/, is entered in the evening, and so of 
 the rest< 
 
 INDEX 
 
 TO fHE FOLLOWING DAY BOOK, OR LEDGER. 
 
 roL. 
 
 Allan, Mrs. .,,* 4 
 
 Buchan, George '• > • 1 
 
 Brown, William .•• ....... 2 
 
 Balance 4 
 
 Crosby, Joseph 2 
 
 Campbell, James * 3 
 
 Douglas, Lady 1 
 
 Dalgleish and Frame 2 
 
 Edwards, Joshua 4 
 
 Freeman, William 1 
 
 Gordon, Miss 2 
 
 FOL. 
 
 Oillepsie, William, & Co. ^ . . . . 3 
 
 Hamilton, David, 1 
 
 Laing, Mrs. James 1 
 
 Parker & Sewell 4 
 
 Rowan, John .i 3 
 
 Robertson, John 3 
 
 Stewart, Francis <, 1 
 
 Swanston, Joseph 2 
 
 Watson, Hugh, & Co 3 
 
 White, Edward • • • 4 
 
(1) 
 
 BOOK-KEEPING BY SINGLE ENTRY. 
 
 19 
 
 DAY BOOK, OR LEDGER. 
 
 1817 
 
 Jan. 
 
 Feb. 
 
 Jan. 
 Feb. 
 
 Jan. 
 
 George Buchan, Glasgow 
 
 To 1 piece Irish Linen, 25 yards, @ 4/6 
 By Cash, in full, 
 
 Francis Ste\yart, Glasgow. 
 
 To 2j yards Kerseymere, @ 10/6 
 I ' do. Toilonet, @ 5/6 
 
 By Cash, in full, (abated 4d.). 
 
 Mrs. James Laing, Glasgow. 
 
 Jan. 
 
 To 1 pair Black Stockings, silk, @ 15/. 
 3 do. White do. @ 14/. 
 
 Dr. Balance, £2 u 17. 
 
 William Freeman, Glasgow, 
 
 To 21 yards Superfine Cloth, drab, @ 20/6 
 do. blue, % 24/. 
 
 3| do. 
 
 Dr. Balance, £7 'f 1 // 3. 
 
 David Hamilton, Glasgow. 
 
 Jan. 8 
 
 30 
 
 To 4 yards Fine Holland, @ 6/9 
 11 do. Quilting, @ 11/. ... 
 lido. Toilonet, @ 5/6 ... 
 
 By Cash, in full, (abated 9d.) 
 
 Lady Douglas. 
 
 Jan. 
 
 To 2 large Silk Shawls, @ 60/. . . 
 
 3 do. Handkerchiefs, @ 5/6 
 1 Parasol, @ 31/6 
 
 25 
 
 By Cash, in full, 
 
 1 // 6 // 3 
 
 // 4 // 1| 
 
 0//15 // 
 2// 2 // 
 
 Dr. 
 
 Cr. 
 
 12 
 
 12 
 
 U. 
 
 10 
 
 2//11 // 3 
 4//10 //O 
 
 I // 3 // 
 ;)//16 // 6 
 
 0// 8 // 3 
 
 6 // // 
 0//16 // 6 
 1//11 //6 
 
 17 
 
 27 
 
 16 
 
 10 
 
 17 
 
 18 
 
20 
 
 BOOK-KEEPING BY SINGLE ENTRY. 
 
 (2) 
 
 DAY BOOK, OR LEDGER. 
 
 L4 
 
 21 
 
 n 
 
 Joseph Crosby, London. 
 
 By an assortment of Haberdashery, cash in one 1 
 
 month, amount per Invoice, j 
 
 To Cash paid William Bow, ^ Receipt 
 
 To Cash remitted, Bill on Downe & Co. at 45 days. 
 
 Miss Gordon, Glasgow. 
 
 To 5 yards fine Velvet, @ 21/ 
 
 3 do. Satin, @ 15/a 
 
 10 do. Silk Lace, @ 14/ 
 
 Dr. Balance, £14 1/ 1\ i/ G 
 
 Joseph Swanston, Glasgow. 
 
 To 1^ yards superfine blue Cloth, @ 23/ 
 
 2| do. Woollen Cord, @ 10/ 
 
 2 do. Kerseymere, @ 10/6 
 
 i do. QuiltiiTg, @ 10/6 
 
 By Cash, in full, > 
 
 ■ « 
 
 DalgLiEish & Frame, Glasgow. 
 
 By an Assortment of Prints, and Hankerchiefs, 5^ ) 
 
 Cent, for cash j 
 
 To Cash paid them in full, 
 
 Discount 5 ^ Cent 
 
 William Brown, Grangemouth. 
 
 To 7J yards flowered Silk, @ 15/ 
 
 23 do. blue Flannel, @ I8^d. 
 
 12 do. red ditto, @2ld 
 
 By Cash, in part, 
 
 To 6 pair Cotton Stockings, @ 4/ 
 
 6 do. Thread ditto, {^4/0 
 
 7 do. kid Gloves, at 3/ 
 
 6 Hats, @ 0/. 10/6. 12/. 14/. 16/. and 17/. 
 
 Dr. Balance, £10 // 19 // 11 
 
 •» // 5 // 
 
 J // 6 // 6 
 7 // // 
 
 Dr. 
 
 2 // 3 // 1 1 
 I lib 1/ 
 I // 1 I/O 
 
 1/ 7vl0.' 
 
 5// 12 II Q 
 
 I //15 // 5 1 
 I // 1 // 
 
 I // 4 // 
 I w 8 // 6 
 I // 1 // 
 3//17 // 6 
 
 8 
 24 
 
 14 
 
 25 
 1 
 
 t; 
 
 18 
 
 11 
 
 11 
 
 Cr, 
 
 33 
 
 27 
 
 86 4 2 70 2 9 
 
 10 
 
 17 
 
(3) 
 
 BOOK-KEEPING BY SINGLE ENTRY. 
 
 21 
 
 DAY BOOK, OR LEDGER. 
 
 1817. 
 Jan. 
 
 19 
 
 Jan. 
 
 Feb. 
 
 24 
 
 15 
 
 Jan. 
 Feb. 
 
 Jan. 
 
 Feb. 
 
 28 
 
 16 
 
 Jan. 
 Feb. 
 
 28 
 
 John Rowan, Glasgow. 
 
 To 15 yards green Baize, @ 2/3 
 33* do. Shirting, @ 1/8 ... 
 
 Received in part, 
 Dr. Balance, £l // 11 // 3 
 
 Hugh Watson & Co. Glasgow. 
 
 To 6 yards superfine blue Cloth, @ 20/ 
 lo'do. do. black do. @ 21/ 
 8 do. do. drab do. @ 20/6 
 6 do. Sarcenet, @ 10/ 
 
 By Bill on William Sinie, 6th instant, at 3 months, 1 
 
 due 9th May, j 
 
 To Cash paid them balance, 
 
 William Gillespie & Co. Anderston. 
 
 By Cotton-printed Handkerchiefs assorted, pel- bill 1 
 
 at three months, ^ Invoice, j 
 
 To Bill dated 4th instant, at 3 months, due 7th May 
 Discount 1 ^ Cent ..../ 
 
 John Robertson, Edinburgh. 
 
 To 75 yards Russia Sheeting, @ 2/3 
 50 do. Serge @ 2/11 ........ 
 
 Packing, , , 
 
 By 25 yards Russia Sheeting returned, @ 2/3 
 
 By Cash in full 
 
 Discount allowed 
 
 To 1 doz. Chip Hats. @ 3/. 5/. 7/. 8/6, 10/6, 15/. \ 
 
 17/. 19/. 21/. 23/. 24/6, 26/ j 
 
 Dr. Balance, £8 // 19 // 6 i 
 
 James Campbell, Glasgow. 
 
 To 25 yards Dowlas, @ 1/6 
 30 do. Diaper, (Uj 1/4^ 
 
 By Cash, in full. 
 
 !I ".rf* ^rripT; 
 
 lvl6 // 3 
 2//15 // 
 
 4//11 // 3 
 
 3 // // 
 
 6 // // 
 
 10 //lO // 
 
 8 // 4 // C 
 
 3 // // 
 
 30// 16 //O 
 0//10 // 3 
 
 8 
 
 //8 
 
 //9 
 
 7 
 
 // 5 
 
 /lO 
 
 
 
 //2 
 
 //5 
 
 2 
 
 /16 
 
 //3 
 
 12 
 
 /14 
 
 //O 
 
 
 
 iiQ 
 
 //& 
 
 1//17 1/6 
 
 2 // 1 // 3 
 
 Dr. 
 
 27 
 
 51 
 
 15 
 
 11 
 
 14 
 
 17 
 
 IS 
 
 18 
 
 110 L6 
 
 Cr. 
 
 29 
 
 51 
 
 15 
 
 3 18 
 100 5 
 
 17 
 
 F 
 
23 
 
 BOOK-KEEPING BY SINGLE E^fTRY. 
 
 W 
 
 DAY BOOK, OR LEDGER. 
 
 1817. 
 Jan. 
 
 Feb. 
 
 Feb. 
 
 25 
 
 Feb. 
 
 Feb. 
 
 IS 
 
 Feb. 
 
 28 
 
 JosHCJA Edwards, London. 
 
 By an Assortment Haberdashery, 3 months, and bill 7 
 
 at 3 months, ^ Invoice, J 
 
 By do. do 
 
 To Cash remitted, Carrick's draft on Moffat & Co. 7 
 
 50 days, J 
 
 Discount, Ih^ Cent, allowed for ditto and pence, 
 Cr. Balance, £17 // 9 // 6 
 
 Mrs. Allan, Glasgow. 
 
 To 20 yards Lawn, @ 3/6 
 
 23 do. Gauze, @ 2/ 
 
 6 pair women's Hose, @ 3/6 
 
 By Cash, in full, 
 
 Parker & Sewell, London. 
 
 By an Assortment of Hats, ^ Invoice, 
 
 To cash, in part, 
 
 Cr. Balance, £20 // 15 
 
 !. Edward White, Glasgow. 
 
 To 6 pair Cotton Stockings, @ 4/9 
 
 5 do. Thread ditto, @ 5/2 
 
 By cash in full, (abated 4d.) 
 
 Balance. 
 
 To Mrs. James Lain^, . J*/. .V Fol. 1 
 
 To William Freeman, . . 1 
 
 To Miss Gordon » 2 
 
 To William Brown, 2 
 
 To John Rowan, 3 
 
 To John Robertson, , 3 
 
 To Cash in hand, , 
 
 By William Gillespie & Co. bUl, due 7th May, . .3 
 
 By Joseph Edwards, (balance) 4 
 
 By Parker & Spell,. ,. 4 
 
 By money in hand at opening the Books, 
 
 3//10 v 
 2 // 6 // 
 1 // 1 // 
 
 41//15 // 
 
 11 If I/O 
 
 1 // 8 // C 
 1 // 5//10 
 
 2//17 // 
 7 // I // 3 
 14//11 // 6 
 10//19//11 
 1//11 //3 
 8//19 // 6 
 
 50//16 //O 
 1 7// 19 //fi 
 20 //1 5 1/ 
 
 Dr. 
 
 32 
 2 
 
 n 
 
 13 
 
 17 
 
 14 
 
 44 
 
 15 
 
 ,v- 
 
 46 
 288 
 
 14 
 
 Cr. 
 
 35 
 17 
 
 4 
 19 
 
 17 
 
 20 
 
 15 
 
 2 
 
 83 
 
 14 
 
 89 
 300 
 
 10 
 
(5) 
 
 BOOK-KEEPING BY SINGLE ENTRY. 
 
 23 
 
 READY MONEY AND RETAIL SALES BOOK, 
 
 1817. 
 
 Monday. 
 
 Tuesday. 
 
 Wednesday. 
 
 Thursday. 
 
 Friday. 
 
 Saturday. 
 
 Weekly. 
 
 Jan. 
 
 2 
 
 7 
 15 
 21 
 28 
 
 1/ 1/ 
 1//14//3 
 I/O I/O 
 1/9 1/ 4 
 
 I/O 1/ 
 
 1/ I/O 
 
 1 I/O 1/6 
 0//13 // 9 
 // 5 // 3 
 0//11 1/6 
 
 2//14//10 
 1 // 6 // 9 
 0//16 // 7 
 I //16 // 8 
 2// 12 I/O 
 
 0//16 // 
 
 1/ 1/ 
 
 1 1/2 1/4 
 I/O I/O 
 // // 
 
 0//14 // 5 
 
 1//I8//6 
 0//li 1/6 
 0//18 // 
 1/ 1/ 
 
 2// 18 1/1 
 3//14 // 2 
 1//19 1/1 
 
 2vi2 1/9 
 1/ 1/ 
 
 7 
 9 
 5 
 6 
 3 
 
 s. 
 3 
 
 14 
 3 
 2 
 3 
 
 d. 
 
 10 
 
 2 
 
 9 
 
 // 
 6 
 
 
 
 
 
 
 
 
 
 31 
 
 7 
 
 3 
 
 Feb. 
 
 1 
 
 3 
 
 13 
 
 18 
 
 24 
 
 I/O 1/ 
 I/O I/O 
 //O I/O 
 0//14 // 1 
 I/O 1/ 
 
 I/O I/O 
 
 1 1/9 I/O 
 0//15 // 4 
 
 1 //4 //2 
 1/1 1/6 
 
 I/O 1/ 
 
 2 1/6 1/8 
 
 3 1/1 I/O 
 J 1/11 1/ 
 
 1 // 9 // 5 
 
 1/ I/O 
 0//10 1/8 
 2 1/18 1/ 5 
 I/O 1/ 
 0//14 // 1 
 
 1//14 1/ 1 
 
 2 I/O 1/ 6 
 5 1/1 1/2 
 1 1/2 I/O 
 I/O I/O 
 
 2//12 1/4 
 
 4 1/2 1/8 
 3//19 // 3 
 2//16 // 6 
 I/O I/O 
 
 4 
 10 
 16 
 
 7 
 2 
 
 6 
 9 
 1 
 7 
 11 
 
 5 
 6 
 2 
 9 
 
 If 
 
 
 
 
 
 
 
 
 40 
 
 15 
 
 10 
 
 
 
 
 ' 
 
 CIIECK ON THE BALANCE. 
 
 Amounts. 
 
 1 Fol. Led. 
 
 2 
 
 3 
 
 4 
 
 Deduct for William Gillespie & Co's. bill due 7lh May,, 
 
 Add for Cash in hand, 
 
 Add for Goods on hand (amount) 
 
 Dr. 
 
 27//16//10 
 
 96 // 4 1/ 2 
 
 110//16//3 
 
 44// 15 // 4 
 
 279 //1 2 1/1 
 b0i/\6 1/ 
 
 228//16 1/ 1 
 288// 14 // 9 
 
 517//11 // 4 
 
 Cr. 
 
 17//18 1/ 7 
 
 70 //12 // 9 
 
 100 // 5 w 6 
 
 83 //9//10 
 
 272 // 6 // 8 
 
 300 // // Capital 
 
 572 // 6 // 8 
 
 • Here insert the value of the Goods on hand taken by an Inventory. 
 
24 BOOK-KEEPING BY STNGLE ENTRY. 
 
 PRELIMINARY OBSERVATIONS ON SET B. 
 
 This Set is composed of the same materials as the former ; and where the Business is more 
 extensive than the other is supposed to be, we would recommend the use of two Books — a Day- 
 Book and Ledger. 
 
 In the Day-Book, we have allotted t\t'0 columns, one for money received, and the other for 
 money paid, which supersedes the necessity of keeping a Cash-Book. The Cash on hand may be 
 checked at any time. It will be observed, that, for the sake of the Learner, every transaction 
 which is not posted in the Ledger, is entered a little farther from the margin, as a distinction from 
 the others. These are. Retail Sales, House Expences, Carriage of Goods, Goods bought for 
 Cash, Repairs of the Shop, or Furniture. 
 
 Such Sales as happen to be paid within the course of the month, do not require to be entered 
 in the Ledger. Of this kind are D. Hamilton, Lady Douglas, and the like. It is sufficient to 
 mention the settlement at the foot of the Sale, and to carry the sum received into the cash column. 
 We may mark in the folio designed for the Ledger a stroke or dash, thus — or 0, to shew that no 
 account is opened in the Ledger, being already discharged. The Ledger is supposed not to be 
 posted till the end of the month. 
 
 The sums received for the Retail Sales, and the items paid for incidental charges, are entered 
 weekly for tlie first month, and monthly for the last. In the Ledger, we have so arranged the 
 Accounts, as to have all the Crs. and Drs. following each other. "When the business is extensive, 
 this arrangement will be found very useful before a Balance, and Ave recommend it as preferable 
 to the plan adopted by some Shop-keepers, of keeping two Ledgers, one for the Drs., called the 
 retail Ledger , and the other for the Crs. called the wholesale Ledger. 
 
 To those who object to the labour of writing a regular Ledger, we have amiexed a kind of 
 Index, with columns for entering the Drs. and Crs. and for the folio of the Day-Book, from which 
 every entry is taken. The two outer columns of Dr. and Cr. are reserved for recording the 
 JBalances owing at the time, when a general Balance is taken, and are not inserted till that time. 
 The other columns shew how much is received and discharged monthly, and the amount is a suffi- 
 cient check on the sums extended to the outer columns, the amount of Avhich should be equal; ta 
 the difference of the inner columns. 
 
 From the advantages which this Index, of kind 6f Ledger, has, and the ease with which it may 
 be kept, it may be worth while to keep an Index in this form along with a Ledger. It affords 
 such a check against any omission, or error, in posting the Ledger, as scarcely to admit the possi- 
 bility of a mistake passing unobserved. But we think this Index may be sufficient in many cases 
 to answer the purpose of a Ledger. It has the folio of the Day-Book from which the entry is 
 taken, and as in almost every instance tlie Day-Book is referred to when an account of the articles 
 is wanted, so the Ledger, in such cases, is of no more use than an Index in this form. 
 
 To those who object to the monthly columns for Dr. and Cr., tliis book may be ruled with only 
 one column for Dr. and another for Cr., with the two folio columns of the Day-Book^ the outer- 
 columns in both cases being the same. If this method be followed, it is evident that a larger 
 space under each accomit will be necessary. 
 
 The Balances in this Ledger are {supposed to be transferred to the new one, which is marked C, 
 being the third letter in the alphabet. 
 
(') 
 
 BOOK-KEEPING BY SINGLK ENTKY. 
 
 25 
 
 DAY-BOOK 
 B. 
 
 1 
 
 Glasgow, 1st January, 1817. 
 
 Cash 
 Received. 
 
 To Cash for amount in hand this day, 
 
 2. .'- 
 
 George Buchan, Glasgow, Dr. 
 To 25 yards Irish Linen, @ 4/6, 
 
 Francis Stuart, Glasgow, Dr. 
 
 To 2| yards Kerseymere, @ 10/6, . . £l v 6 w 3 
 
 I do. Toilonet, @ 5/6, // 4 // 1 ^ 
 
 il/rs. James Laing, Dr. 
 
 To 1 pair blaek'silk Stockings, @ 15/ £0//15 // 
 
 3 ditto white ditto, @ ly 2 // 2 // 
 
 fVilliam Freeman, Glasgow, Dr. 
 To 2J yards Superfine Cloth, drab, @ 20/6, £2//Il // 3 
 3| do. do. blue, @ 24/. .. 4//10//0 
 
 Received for Retail Sales since the 1st, inst. 
 
 Paid for incidental charges, 
 
 8. 
 
 David Hamilton, Dr. 
 
 To 4 yards fine Holland, @ 5/9, £l // 3 // 
 
 1| do. Quilting, @ 11/ 0//16 // 6 
 
 1^ do. Toilonet, @ 5/6, // 8 // 3 
 
 30th, Received Payment, (abated 9d.) 
 9. 
 
 Lady Douglas, D. 
 
 To 2 large silk Shawls, @ 60/ £6 // v 
 
 3 ditto. Handkerchiefs, @ 5/6, 0//16 // 6 
 
 1 Parasol @ 31/6, ; 1,./11 // 6 
 
 25th, Received Cash in full, i * a 
 
 9 
 
 Joseph Crosby, London, Cr. 
 By an assortment of Haberdashery, 1 month, amount ) 
 ^ invoice, * i 
 
 Miss Gordon, Dr. 
 
 To 5 yards fine Velvet, @ 21/ £5 // 5 // 
 
 3 do. Satin, @ 15/6, 2vl6//6 
 
 10 do. silk lace, (§ 14/ 7 // // 
 
 Carried forward. 
 
 5//12 1/ 6 
 
 1//10//4I 
 
 2//17 //O 
 
 7 // 1 // 3 
 
 300 
 
 2 // 7 // 9 
 
 8 // 8 // 
 
 33//10//0 
 
 14//11 f/6 
 
 317 
 
 10 
 
 10 
 
 Cash 
 Paid. 
 
 10 
 
 10 
 
26 
 
 BOOK-KEEPING BY SINGI.E ENTRY. 
 
 (2) 
 
 Day-Book, nth January, 1817. 
 
 Brought forward, 
 
 Paid John Anderson, in full, for Furniture, 
 12. 
 
 Received for Retail Sales this week. 
 
 Paid for incidents . , ditto, , , 
 
 14. 
 
 Joseph Swanston, Dr. 
 
 To 1|- yards superfine blue Cloth, @ 23/. £2 // 3 // 1^ 
 
 2| do. woollen Cord, @ 10/ 1 // 5 // 
 
 2 do. Kerseymere, @ 10/6 1 // 1 // 
 
 I do. Quiltings, @ 10/6 0//7//I0| 
 
 27tb, Received in full. 
 
 15. 
 
 Bought for Cash an assortment of Stockings (^Invoice, 
 
 Dalgleish Sf Frame, Cr. 
 
 By an assortment of Prints and Handkerchiefs 5 
 
 Cent, for Cash, 
 
 16. 
 
 Paid John Foggo for repairs to Shop,. 
 17. 
 
 William Brown, Grans;emoutli^ Dr. 
 
 To 7^ yards flowered Silk @ 15/ £5//12 // 6 
 
 23 do. blue Flannel, @ 18|rf. l//15//5^ 
 
 12 do. red do. @ 21rf 1 // 1 // 
 
 4//17 // 
 
 27 // 5 //6 
 
 Taken for House Expences, 
 
 Received for Retail Sales this week, 
 
 Paid for incidents, 
 
 — 19. 
 
 8 // 0//11 
 
 John Rowan, Dr. 
 
 To 15 yards green Raise, @ 2/5 £l//16 // 3 
 
 33 'do. Sheeting, @ 1/8 2//15 // 
 
 Received i\i part 
 
 4// 11 // 3 
 3 // // 
 
 24. - 
 
 Hugh Watson Sf Co. Dr. 
 
 6 yards superfine blue Cloth, @ 20/. . £6 //ft // 
 10 do. do. black ditto, @ 21/. . 10wl0//0 
 8 do. do. drab ditto, @, 20/6 .. . 8 // 4 // 
 6 do. do. Sarcenet, @ 10/ 3//0//0 
 
 """ : '.;'ii .illlfH 
 
 William Gillespie 8f Co. Anderston, Cr, 
 
 By Cotton Handkerchiefs assorted, ^ Bill 3 months, . . 
 
 1//11 //3 
 
 27//14 // p 
 51 // 6 //3 
 
 Paid Carriage of Goods from London, 
 
 Paid M. Ogle, in full, for Stationary, 
 
 Carried forward. 
 
 Cash 
 Received. 
 
 317 
 
 18 
 
 14 
 
 17 
 
 10 
 
 340 13 
 
 Cash 
 Paid. 
 
 11 
 
 13 
 
 21 
 
 14 
 
 1 
 
 1 
 
 46 
 
 "i 
 
(3) 
 
 BOOK-KEEPING BY SINGLE ENTRY. 
 
 '27 
 
 DAY-BooK,26th January, 1817. 
 
 Brought forward, 
 
 Received for Retail Sales this week, 
 
 Paid for Incidents ditto 
 
 28. ■ 
 
 Joseph Croshy, London, Dr. 
 
 To Cash paid William Bow on liis account, ^ receipt, 
 
 John Robertson, Edinburgh, Dr. 
 
 To 75 yards Russia Sheeting, @ -2/;} £8 // 8 // 9 
 
 50 do. Serge, @ 2/11, 7 // 5//10 
 
 Packing, // 2 // 5 
 
 James Campbell, Dr. 
 
 To 25 yards Dowlas, @ 1/6,... £l//I7 if Q 
 
 30 do. Diaper, @ 1/4^ 2 // 1 // 3 
 
 29. — 
 
 Joshua Edwards, London, Cr. 
 
 By an Assortment of Haberdashery, 3 months, and 1 
 bill 3 months, j 
 
 31, _ 
 
 Received for Retail Sales since the 26th, .' . . 
 
 Paid for Incidents do. . 
 
 By Balance of Cash in hand, carried to next mouth,. . 
 
 1st February. 
 To Balance of Cash in hand brought from last month, 
 
 Dr. Mrs. Allan. 
 
 To 20 yards Lawn, @ 3/(3, £3//10 // 
 
 23 do. Gause, @ 2/ 2 // 6 // 
 
 6 pair Women's Hose, @ 3/6, 1 // I // 
 
 25th, Received Payment, 
 
 . 4. '- 
 
 Cr. William Broivn. • f ,9\<» I , . ! '\' 
 
 By Cash received in part, *».;.....; ;,.... 
 
 Cr. George Buchan. 
 
 By Cash received in full, , 
 
 6. : ■ ■ 
 
 Paid carriage of Goods from London, ■.■.■..'.'.*.'. 
 
 House Expences, 
 
 8. : 1 
 
 Cr. Parker Sf Sewell, London. 
 
 By an Assortment of Hats, ^Invoice, .. 
 
 Dr. Parker Sf Sewell. 
 To Cash paid them in part, 
 
 Carried forward. 
 
 15//17 // 
 
 3// 18 //9 
 
 35 // 4 // 
 
 6// 17 I/O 
 
 4I//15//0 
 
 Cash 
 Received. 
 
 340 
 6 
 
 349 
 
 294 
 
 13 
 
 i I 
 
 < .'■ 
 
 19 
 
 13 
 
 11 
 
 Cash 
 Paid. 
 
 46 
 
 294 
 
 349 
 
 19 
 
 17 
 
 12 6 
 
 312 
 
 I) f 
 
 21 // 
 
 2 
 11 
 
 ;C 
 
 27 
 
28 
 
 BOOK-KEEPING BY SINGLE ENTRY. 
 
 (4) 
 
 Day-Book, 8th February, 1817. 
 
 Brought forward, 
 
 Dr. Edward White. 
 
 To 6 pair cotton Stockings, @ 4/9, £l v 8 // 6 
 
 6 do. thread do. (ti^ 5/2, 1 // 5//10 
 
 19th, Received Piiyment, (abated 4d.). 
 
 Dr. WiUiam Brown. 
 
 To 6 pair cotton Stockings, @ 4/ £l // 4 // 
 
 6 do. thread do. @ 4/9, 1 // 8 // 6 
 
 7 do. kid Gloves, @ 3/ 1 // 1 // 
 
 6 Hats, @ 8/. 10/0, 12/. 14/. 16/. 17/. 3'/17 n 6 
 
 Cr. Francis Stewart. 
 
 By Casli, in full, and abated 4^d. 
 
 Cr. John Robertson. 
 
 By 25 yards Russia Sheeting, @ 2/3 returned,, 
 Cash, in full, and abated 6/9 
 
 Cr. Joshua Edwards. 
 
 By an Assortment ofHaberdashery, 3 months, f^ Invoice, 
 12. 
 
 Dr. Dalgleish 8f Frame. 
 
 To Cash paid them in full, discount allowed, 
 - 13. 
 
 Dr. Joseph Crosby. 
 To Cash, remitted draft on Downe & Co. 45 days,.. 
 14. 
 
 Dr. William Gillespie Sf Co. 
 
 To Bill dated 4th instant, @ 3 months, 7 ^.. , _ . 
 
 due 7th May,., i. j 
 
 Discount 1 ^ Cent, 0//10 // 3 
 
 15. 
 
 Cr. Hugh Watson Sf Co. 
 
 By their Draft on W. Sinie, 6th instant, @ 3 months. 
 
 Dr. Hugh Watson Sf Co. 
 
 To Cash paid them, balance of the above Bill 
 -^ l6. 
 
 Dr. John Robertson. 
 
 To 1 doz. chip Hats, @ 3/. 6/. 7/. 8/6, 10/6, 15/. 
 17/. 10/. 21/. 23/. 24/6, 26/ 
 
 2//14 // 4 
 
 7//11 // 
 
 2//16 // 3 
 
 17//1S//6 
 
 1 // 7 '/ 9 
 
 51 1/6 r/ 3 
 
 29 // 3 // 6 
 
 8// 19 // 6 
 
 Caih 
 Received. 
 
 312 
 
 Dr. Joshua Edwards. 
 
 To Cash remitted Carrick, on MofFat 7 x-^^ , . 
 
 &Cd.@50day.s j £32.11.0 
 
 Discount 7^ ^ Cent, for do 2//13 // 
 
 Cr. James Campbetl. 
 By Cash, in full, . 
 
 17. 
 
 35 // 4 // 
 
 19. 
 
 Discounted Bill on Sime, due 7th May, and received. 
 
 Discount (77 days) £0 // 6 // 1. 
 i 28. 
 
 Received for Retail and Ready money Sales this month. 
 
 Paid for incidental Charges, 
 
 By Balance for Cash in hand, ^ 
 
 12 
 
 14 
 
 10 
 
 14 
 
 3 
 
 28 
 
 40 
 
 402 |13 
 
 Cash 
 Paid. 
 
 27 6 9 
 
 25 
 
 24 
 
 &2 
 
 1 
 
 288 
 
 18 
 
 17 
 
 11 
 
 402 113 5 
 
(1) 
 
 LEDGER B. 
 
 29 
 
 1817 
 
 Jan. 
 Feb. 
 
 Feb. 
 
 Feb. 
 
 12 
 
 Feb. 
 
 14 
 
 Dr. J. Crossby, 
 
 To Cash paid William Bow, . 
 To Cash, bill ou Dowue, . . . 
 
 Dr. J. EdwARDSj 
 
 To Cash, draft on Moffat, . 
 
 To Discount 
 
 To Balance at new Ledger, , 
 
 Dr. Dalgleish&Fram'e, 
 To Cash and Discount, i , . . 
 
 Dr. W. Gillespie, & Co. 
 To Bill due 7th May, ...... 
 
 Feb. 
 
 Jan. 
 
 To Discount, 
 
 Dr. Parker & Sewell, 
 
 To Cash, in part, 
 
 To Balance at new Ledger, . . 
 
 Jan. 2 
 
 Jan. 
 
 Dr; &EORGE BUCHAN, 
 
 To 25 yards Irish Linen @ 
 4/6 i 
 
 Dr, F'rancis StewaAt, 
 To Sundries, ........ ; i k . . ; 
 
 Dr. Mrs. J. LaiNG) 
 To 4 Pair Silk Stockings . . . . 
 
 27 
 
 1817 
 Jan. 
 
 Jan. 
 Feb. 
 
 Jan. 
 
 15 
 
 London. Cr. 
 
 By Haberdashery @ 1 month, 
 
 London. Cr. 
 
 By Haberdashery, .•.%*... 
 By ditto 
 
 12 
 
 Jan. 
 
 24 
 
 Jan. 
 
 10 
 
 17 
 
 Feb. 
 
 Qlaigow^ Cr. 
 
 By Prints-and Handkerchiefs 
 
 Anderston. Cr. 
 By Cotton Handkerchiefs, . 
 
 33 
 
 10 
 
 53 
 
 4 
 19 
 
 2 27 5 
 
 London. Cr. 
 
 By Hats, 
 
 Glasgow. Cr. 
 
 By Cash, 
 
 Feb. 
 
 Feb. 
 
 28 
 
 Glasgow, Cr. 
 
 By Cash and odd Pence, . . . 
 
 51 
 
 41 
 
 15 
 
 Glasgow. Cr. 
 
 By balance at new Ledger, . 
 
 12 
 
 10 
 
 17 
 
 H 
 
3(0 
 
 LEDGER B. 
 
 (2) 
 
 181? 
 Jan. 
 
 Jao. 
 
 Jan. 
 Feb. 
 
 Jan. 
 
 Dr. W. Freeman, 
 To 6^ yards Superfine Cloth, 
 
 Dr. Miss GordoNj 
 To Sundries, 
 
 Dr. William Brown, 
 
 To Sundries, « 
 
 To ditto 
 
 Jan. 
 Feb. 
 
 Jan. 
 Feb. 
 
 Jan. 
 
 Dr. JToHN Rowan, 
 19 To Sundries, 
 
 28 
 
 Dr. H. Watson & Co. 
 
 ToSundri.es,.. ...,...,..». .. 
 To Cash paid balance, .... 
 
 Dr. J. RoB£|tTSOK, 
 
 To Sundries,. ... ........... ,,,,, 
 
 To 1 dozen Chip Hats,'.". . . . . 
 
 14 
 
 Dr. J. Campbell, 
 ToSundries,. . ,,4>„'nmn»:**f 
 
 11 
 
 1817 
 Feb 
 
 8 11 
 11 
 
 19 
 
 11 
 
 11 
 
 28 
 
 Feb. 28 
 
 16 17 
 8 19 
 
 24 16 
 
 18 
 
 Feb. 1 
 ) 
 
 Glasgow. Cr. 
 
 By Balance at new Ledger, 
 
 Glasgow. Cr. 
 
 By Balance at new Ledger, 
 
 14 
 
 11 6 
 
 Feb. 
 
 Feb. 
 
 '> '.! 
 
 28 
 
 Gransemouth. Cr, 
 
 15 
 
 Feb. 
 
 Feb. 
 
 17 
 
 By Cash in part,"* 
 
 By Balance at new Ledger, 
 
 Glasgow. Cr. 
 
 By Balance at new Ledger, 
 
 Glasgow. Cr. 
 
 By Bill on Sime, 9lh May, . . 
 
 n 
 
 Edinburgh. Cr. 
 
 By 25 yards of Sheeting retfi. 
 By Cash, and discount 6/9 . . 
 By Balance at new Ledger, 
 
 Glasgow. ,^/(J'> 
 By Casbj. ... » • . . •• i^^^^^t.. 
 
 5 
 10 
 
 
 19 
 
 15 19 
 
 11 
 
 
 11 
 
 11 
 
 29 
 
 2 
 
 13 
 
 8 
 
 |24 
 
 16 
 
 
 
 19 
 
 16 
 18 
 
BOOK-KEEPING BY SINGLE ENTRY. 
 
 31 
 
 Dr. 
 
 BALANCE. 
 
 1817. 
 
 Fol. 
 
 Feb. 
 
 28 
 
 To Mrs. James Laing due me, 
 
 To William Freeman 
 
 To Miss Gordon, 
 
 To William Brown, 
 
 To John Rowan, 
 
 To John Robertson, 
 
 To Cash in hand, -^ Day- ) 
 
 Book, j 
 
 To Goods on hand (here insert 
 
 the amount on hand, if an}') 
 
 2 
 7 
 
 14 
 
 10 
 
 1 
 
 8 
 
 288 
 
 1817. 
 
 // 
 
 Feb. 
 
 28 
 
 3 
 
 
 
 6 
 
 
 
 LI 
 
 
 
 3 
 
 
 
 6 
 
 
 
 9 
 
 
 
 2 
 
 
 
 Fol 
 By J. Edwards, due him, , , , . 1 
 By Wm. Gillespie & Co. bill, 
 
 By Parker & Sewell, 
 
 By money in hand at com- \ 
 mencemeut, ^ P. B. . . j 
 
 ''t'»J3''flftlt V 
 
 Cr. 
 
 1719 6i 
 5716 
 20 15 
 
 300 
 
 369 100 
 
 oi 'a! Hi,. 
 
 AN INDEX, 
 
 Intended to supersede the Labour of fVriting a regular Ledger. 
 
 finit nl 
 
 nil*;) /ji. 
 
 B 
 
 L 
 P 
 
 R 
 
 S 
 
 w 
 
 George Buchan, . . 
 William Brown, . . 
 Joseph Crosby, . . 
 James Campbell,. . 
 Dalgleish & Frame, 
 Joshua Edwards,. . 
 William Freeman, 
 Miss Gordon, .... 
 
 W. Gillespie & Co. 
 
 Mrs. James Laing, 
 Parker & Sewell,.. 
 John Rowan, .... 
 John Robertson, . . 
 Francis Stewart, . . 
 Hugh Watson & Co. 
 
 Cash, 
 
 Pa. 
 Daj 
 
 Bo. 
 
 January. 
 
 Dr. 
 
 Pa. Cr. 
 
 5//12 // 6 
 8 // 8//11 
 8//13 // 
 
 7 // 1 // 3 
 I4//11 //6 
 
 2//17 // 
 21 trO I/O 
 
 4//11 v3 
 15//17 // 
 
 l//10//4^ 
 27//14 // 
 
 117//16//9I 
 
 317^1 8 //lO 
 
 22//14//11 
 
 9 // 5 // 6 
 
 5//12//e 
 33//10//0 
 
 27 // 5//9 
 
 35 // 4//0 
 
 61 // 6//3 
 
 41//15//0 
 3 // 0//0 
 
 Pa. 
 
 197//13//6 
 
 0//10//4 
 45//10//8 
 
 9 // 4//4 
 
 February. 
 
 Dr. Pa. 
 
 7//llv0 
 24//17//0 
 
 3//18//9 
 27 // 5//9 
 35 // 4//0 
 
 51 // 6//3 
 
 8//19//6 
 
 1 // 9//6 
 
 160//11//9 
 
 17 // 9 1/6 
 90//10//0 
 
 Cr. 
 
 5 // // 
 
 3//18 // 9 
 
 17 //19 // 6 
 
 Bill due 
 7th May. 
 
 15// 17 vO 
 1 //lO // 4| 
 
 29 1/3 1/6 
 
 73 1/9 i/lh 
 
 // 6 // 9 ] 
 //11//11 j 
 
 Goods on hand (here insert the amount,) 
 Money in hand at opening the Books, . 
 
 Balance 28th Feb. 
 
 Dr. 
 
 Cr. 
 
 10 
 
 19 
 
 11 
 
 • 
 
 
 
 
 
 
 17 
 
 19 
 
 6 
 
 7 
 
 1 
 
 3 
 
 
 
 
 14 
 
 11 
 
 6 
 
 
 
 
 
 
 
 50 
 
 16 
 
 // 
 
 2 
 
 I? 
 
 // 
 
 
 
 
 
 
 
 20 
 
 15 
 
 // 
 
 1 
 
 11 
 
 3 
 
 
 
 
 a 
 
 19 
 
 6 
 
 
 
 
 46 
 
 
 
 5 
 
 89 
 
 10 
 
 6 
 
 288 
 
 14 
 
 9 
 
 
 
 
 
 
 
 300 
 
 // 
 
 1/ 
 
 134 
 
 15 
 
 2 
 
 389 
 
 10 
 
 6 
 
32 BOOK-KEEPING BY SINGLE ENTRY, 
 
 PRELIMINARY OBSERVATIONS ON SET C. 
 
 Day-Book. Every transaction to be posted into the Ledger, is entered in this Book. Th^ 
 particulars of the Purchases and Sales are not inserted, as the writing of them would take up tinie 
 without answering any good purpose her6, and bedause these are given in the following Set, which 
 is formed from the same materials* We do not approve of copying the particulars of the Purchases, 
 because, when any reference is necessary to any Invoice, the original one should be consulted. 
 
 It -wiW be found very useful to have the Day-Book arranged witli colunnis, for entering the 
 Goods bought and sold. Other columns may be added, as the nature of the Business may require ; 
 such as a column for Money-sales, and Sales oh Credit ; and when these are added at the end of 
 each month, they Avill shew what proportion the Sales bear to the Purchases; which last may be 
 diminished or extended according to circumstances. 
 
 The entries of G oods returned, and of those where allowance has been given for short measure, 
 require a second entry in the Ledger, as that book is supposed in this set to be posted daily. But 
 in Set D these second entries are avoided, because the Ledger is posted only monthly, and there- 
 fore these circumstances can be known and rectified before they be posted into the Ledger. 
 
 In this Set and the last we have given two methods of expressing the entries in the Day-Book, 
 and the merchant may choose that one which he thinks best; but certainly the method which 
 expresses Dr. or Cr. first, as given in the last month in SetB, is preferable, as at first view it points 
 out to what side of the Ledger the account is to be posted. 
 
 Ledger. In this book we have given ho reference-column for the Day-Book. Instead of say- 
 ing, as in Ledger D., To or By Cash, when an account is settled on which discount is allowed, we 
 have said. Cash and Discount. In Ledger D. only Cash is mentioned, aS the latter is posted from 
 the Cash-Book, and the former is not. 
 
 >i.| 
 
 hH I i; 
 
 i 
 
 
 '.V ' 
 
 ovrr- 1 
 
 f ■ 
 
 .'li 
 
 ) A riwc.' 
 
 
 
 lU' s\ QHl 
 
 
 
 1 ov> Mv^tr- 
 
 
 
 oTi r 
 
(I) 
 
 BOOK-KEEPING BY SINGLE ENTRT. 
 
 33 
 
 DAY-BOOK 
 
 c. 
 
 Glasgow, March 2cl, 1817. 
 
 James and Hugh Evans, Manchester, Cr. 
 For Assortment of Corduroys purchased, ^ bill @ 2 raos. 
 
 William Ainsworth, Manchester^ Cr. 
 For amount of 9 pieces Dimity, Cash in 1 month, .... 
 
 John and Daniel Beckford, Manchester, Cr. 
 
 For amount of Goods purchased, present bill at 30 days, 
 
 6. 
 
 Bought for Cash, 
 
 Goods assorted, amount entered in C. B 
 
 Thomas Kendal, Manchester, Cr. 
 
 For amount of Goods purchased, Cash in 1 month, , . 
 
 8. 
 
 Muir and Gray, Glasgow, Cr. 
 
 For an assortment of Corduroys purchased, ^ bills @ ) 
 
 1 and 2 months, ^ 
 
 9. 
 
 Palmer and Smith, Glasgow, Cr. 
 
 For 5 pieces Cambric and 22 pieces Calico, ^ bill @ 3 mos. 
 
 18. . r 
 
 James Tail, Kilsyth, Dr. 
 
 To Goods sold him @ 3 months, . , . , 
 
 John and Daniel Beckford, Dr. 
 To my acceptance of their Draft in favour J. Smith, 7 
 and Co. 2d inst., @ 30 days, j 
 
 William Taylor, Dr. 
 To 5 pieces Calico sold him, , 
 
 19. 
 
 Murray and Steven, Glasgow, Dr. 
 To Goods sold ^ bill @ 3 months, 
 
 Alexander Adams, Falkirk, Dr. 
 
 To 12 pieces Calico, 336 yards, @ 1/6|, bill @ 2 mos. 
 
 20. 
 
 James Walker, Glasgow, Dr. 
 
 To Goods sold @ 3 months, 
 
 Sold for Cash, 
 
 26| yards mixed Cord, @ 3/7 
 
 Discount 2^ ^ Cent 
 
 Entered C. B. 
 
 Carried forward, 
 
 I 
 
 38//13//3 
 
 4//l4//ll^ 
 // 2 // 5| 
 
 Goods 
 Bought. 
 
 71 
 
 32 
 
 38 
 
 25 
 
 29 
 
 95 
 
 48 
 
 13 
 
 12 
 
 340 
 
 Goods 
 Sold. 
 
 30 
 
 17 
 
 6 12 8 
 
 10 
 
 26 
 25 
 19 
 
 113 
 
 10 
 
 18 
 
34 
 
 BOOK-KEEPING BY SINGLE ENTRY. 
 
 (2) 
 
 Day-Book, March 22d, 1817. 
 
 Andrew Dalgldsh, Falkirk, Dr. 
 To Goods sold @ 2 months, . . . 
 
 Brought forward. 
 
 Thomas Kendal, Dr. 
 To 2 pieces Dimity, 118 yards, 
 being damaged, packing 6d. . . , 
 23. 
 
 I8|d, returned 7 
 
 John Jervey, Glasgow, Dr, 
 To 3 pieces Calico, 84 yards, @ 1/6|., sold him, .... 
 
 Alexander Adams, Cr. 
 By his Acceptance dated 19th March, @ 2 months, . . 
 
 25. 
 
 Thomas Kendal^ Dr. 
 
 To Cash, remitted him More's draft on Downe@45days, 
 
 26. 
 
 Thomas Balfour^ Stirling, Dr. 
 
 To Goods sold (ffi 3 months, 
 
 Muir and Gray, Dr. 
 To my Acceptance of their Draft dated 7 r-.-, ^ , ^ 
 
 8th inst., @ 1 month, j ^^^"^^ " ^ 
 
 Ditto @ 2 months,.. .. 47//10 // 8 
 
 James Douglas, Stirling, Dr. 
 To Goods sold @ 2| #' Cent, for Cash, 
 
 William Taylor, Cr. 
 
 By Cash in part received of him, 
 28 — 
 
 Andrew Dalgleish, Dr. 
 
 To Goods sold @ 2 months, 
 
 29. 
 
 Andrew Dalgleish, Cr. 
 
 By his Bill on Gow, dated r2th February, @ 4 months. 
 
 25// 18 // C 
 
 20 // // (i 
 
 95 // 1 // 8 
 
 5 // // 
 
 28 1/ 5 I/O 
 
 Goodi 
 Bought. 
 
 340 
 
 340 
 
 10 
 
 8 10 
 
 Goods 
 Sold. 
 
 113 
 8 
 
 14 
 
 11 
 
 21 
 
 185 
 
 16 
 
 14 
 
(5) 
 
 BOOK-KEEPING BY SINGLE ENTRY. 
 
 35 
 
 Day-Book, April 3d, 1817. 
 
 William Ainsworth, Dr. 
 To Cash remitted More's draft on Downe & 
 
 Co. 45 days, £3l//ll // 
 
 Discount 11^ Cent, allowed 0//16 // 
 
 4. 
 
 ArLay Sf Harvey, Glasgow, Cr. 
 
 For Goods bought at 3 months, 
 
 James Walker, Dr. 
 
 To Goods sold at 3 months, 
 
 Thomas Hay, Glasgow, Dr. 
 
 To 3 pieces white Calico, , 
 
 David Stirling, Greenock, Dr. 
 
 To Goods sold @ 2^ ^ Cent, for Cash or 3 months,. . 
 
 James Tail, Dr. 
 
 To 24i yards worsted Cord at 3 months, i. . . 
 
 Andrew Dalgleish, Cr. 
 
 By 1 piece 12 yards Cambric @ 3/. returned being too thin, 
 
 Taken for my own use, 
 4^ yards fancy Cord, 
 
 Palmer Sf Smith, Dr, 
 
 To my Promissory Note, 4th inst. at 3 months, .... 
 
 8. 
 
 James Douglas, Cr. 
 
 By Cash received in full, £11 // // 6 
 
 Discount 2| ^ Cent.. //5 //6 
 
 William Lyle, Greenock, Dr. 
 To Goods sold at 2 months, 
 
 Murray Sf Steven, Cr. 
 
 By their Promissory Note, 4th inst. at 3 months, .... 
 
 0. . 
 
 John Jertey, Cr. 
 
 By Cash received in full, 
 
 _ ji. 
 
 Alexander Adams, Dr. 
 
 To 18 yards printed Quilting, @ 4/8, at 2 months . . 
 
 12. 
 
 Sold for Cash, 
 
 2 pieces Calico, 56 yards, @ 18^d 
 
 Discount for Cash, 
 
 Entered C. B. 
 
 Carried forward. 
 
 32 // 7 // 
 
 48 //12 // 6 
 
 11 tf 6 // 
 
 26//10 // 6 
 6 // 9 // 6 
 
 4 // 6 // 4 
 // 1 // 4 
 
 Goods 
 Bought. 
 
 11 
 
 1 16 
 
 Goods 
 Sold. 
 
 11 
 
 15 
 
 19 
 
 10 
 
 16 
 
 10 
 
 4 
 44 
 
 14 
 
3a 
 
 BOOK- KEEPING BY SINGLE ENTRY. 
 
 (4) 
 
 Day-Book, April r2th, 1817. 
 
 Goods 
 Bought. 
 
 Goods 
 ^ctd. 
 
 Brought forward, 
 
 James Walker, Cr. 
 
 By his acceptance of my Draft 8lh inst., at 3 months, 
 
 James Cochran, Paisley, Dr. 
 To Goods sold at 3 months, 
 15. 
 
 John Ramsay, Ayr, Dr. 
 To Goods sold at 2 months. 
 
 George Bonnar, Leith, Dr. 
 To Goods sold @ 2| <f Cent, discount for Cash .... 
 17. — 
 
 William Hamilton, Kilmarnock, Dr. 
 To 85^ yards Cord, at 2 months. 
 
 Sold for Cash, 
 1 piece Calico, 28 yards, @ 20d. 
 Entered C, B. 
 
 - 18. 
 
 James Cochran, Cr. 
 
 By 1 piece Calico returned, 28 yards. 
 
 18kl. 
 
 David Stirling, Cr. 
 
 By Cash in full, £ll // 4 // 8 
 
 Discount allowed him, // 5 // 9 
 
 Thomas Hay, Cr. 
 
 By Cash in full, £3//l8 // 
 
 Discount, // 1 // 6 
 
 20. 
 
 David Ferguson, Glasgow, Dr. 
 To Goods 2 months, or 2^ ^ Cent, for Cash, 
 
 ./ohn 4' Hugh Evans, Dr. 
 
 To my Acceptance of their Draft in favour W. Beli & 
 Co. 17th instant, at 2 months, 
 
 25. 
 
 Hugh Gow, Glasgow, Dr. 
 
 To Goods @ 2| ^ Cent, for Cash, 
 
 , 2G. — ^-r 
 
 William Lyle, Cr. 
 
 By Cash in full, £9//18 // 
 
 Discount allowed, •Mt^mw. n b i/ 
 
 rWrtiWH: 
 
 M'Lay Sf Harvey, Dr. 
 
 To Cash paid them in full, £5 // 8 // 5 
 
 Discount, // 2 // 9 
 
 William Lyle, Dr. 
 
 To Goods sold at 2 months, 
 .- 29. 
 
 William Taylor, Cr. 
 By Cash, received balance of Account, abated 8d. 
 
 23 // // 7 
 
 11 //lO // 5 
 
 3//19 // 6 
 
 29 //13 // 
 
 10 // 3 // 
 
 5//11 // 2 
 
 1//12 // 8 
 
 7 7 2 
 
 10 
 
 44 
 
 9 
 19 
 
 13 
 2 
 
 14 
 
 12 
 
 131 
 
 14 
 
 18 
 
BOOK-KEEPING BY SINGX^E ENTRY. SJ 
 
 CASH-BOOK. 
 
 The following is a Specimen of a Cash-Book, in which the Cash received and paid, the Bills 
 received and discounted, are shewn, with the Balances of each monthly. 
 
 Although it may be seen, from the Plan of the Day-Book, that a Cash-Book is not necessary 
 for the Ledger, yet we have given the following Specimen of one, adapted to a Business similar to 
 the present, where Bill Transactions do not frequently occur. 
 
 If a Bill be discounted at the time it is received, it need not be entered as a Bill, but carried at 
 once in the Cash Column. An instance of the kind occurs on the 26th of March, of a Bill being 
 received from A. Dalgleish, and discounted on that Day. 
 
 At the end of every month the Columns are added ; and the Difference of the Sums entered in 
 the Bill Columns on the debtor side, shews the Bills on hand, and those on the Creditor side, tl^Q 
 ^ills under acceptance. 
 
38 
 
 BOOK-KEEPING BY SINGLE ENTRY. 
 
 CASH-BOOK. 
 
 1817 
 
 Mar. 
 
 31 
 
 Apr. 
 
 1 
 
 8 
 
 9 
 12 
 
 16 
 17 
 18 
 
 26 
 29 
 30 
 
 Sums Received. 
 
 To Stock for money in hand this day 
 
 To Goods sold for ready money, ^ Sales-Book, p. 1. . . 
 To Alexander Adams, received his bill due 22d May, No. 1 . 
 
 To William Taylor, received in part, 
 
 To Andrew Dalgleish, received his bill on Gow, due ) 
 
 11th June, and discounted it. No. 2 J 
 
 To Amount of Bills in hand carried below to next mouth, 
 
 To Amount of Bills in hand brought from last month, . . 
 
 To Balance of Cash from last month, 
 
 To James Douglas, received in full, • • • • 
 
 To Murray & Steven, received bill due 7th July, No. 3. 
 
 To John Jervie, received in full, 
 
 To Goods sold for ready money, ^ S. B. p. 3 
 
 To James Walker, received bill due 11th July, No. 4. . . 
 
 To two Bills discounted this day. No. 3 and 4 
 
 To Goods sold for ready money, ^ S. B. p. 4 
 
 To David Stirling in full, 
 
 To Thomas Hay, received in full, 
 
 To William Lyle, do. do 
 
 To William Taylor balance, 
 
 To Amount of Bills discounted this month, 
 
 To Balance of Bills in hand, No. 1 
 
 Bills 
 Received. 
 
 25 
 
 25 
 
 25 
 
 26 
 
 23 
 
 18 
 
 18 
 
 75 
 
 18 
 
 10 
 
 Rills dis- 
 counted. 
 
 25 
 
 25 
 
 18 
 
 18 
 
 Cash 
 Received. 
 
 800 
 4 
 
 5 
 
 28 
 
 837 
 
 49 
 
 25 
 
 75 
 
 11 
 
 18 
 
 17 
 
 762 10 
 
 11 /^ 
 
 2 
 11 
 3 
 9 
 1 
 49 
 
 862 
 
 15 
 
 10 
 
BOOK-KEEPING BY SINGLE ENTRY. 
 
 39 
 
 CASH-BOOK. 
 
 1817. 
 
 Mar. 
 
 18 
 25 
 
 26 
 
 31 
 
 Apr. 
 
 3 
 4 
 6 
 11 
 15 
 16 
 20 
 
 26 
 
 30 
 
 Sums Paid. 
 
 Bills 
 accepted 
 
 By David Scott paid him in full of Furniture, , 
 
 By William Richardson paid him in full of Goods, . . . , 
 
 By Family Expences paid for sundries, , 
 
 By J. & D. Beckford, granted bill 4th April, No. 1 
 
 By Thomas Kendal remitted him draft on Downe, .... 
 
 By Carriage of Goods from Manchester, 
 
 By Muir <fe Gray, granted them bill due 11th Ap. No. 2. 
 By do. do. 11th May, No. 3. 
 
 By Discount on Dalgleish's bill, , 
 
 By Incidents paid sundries this month, 
 
 By Amount of Bills under Acceptance carried below 7 
 
 to next month, Nos. 1, 2, 3, j 
 
 By Balance of Cash to next month, 
 
 By Amount of Bills under Acceptance from last month, ") 
 Nos. 1, 2, 3, I 
 
 By William Ainsworth remitted him draft on Downe,.. 
 
 By Bill paid J. & D. Beckfords, No 1 
 
 By Palmer & Smith, granted bill due 7th July, No. 4. ,. 
 
 By Bill paid Muir & Gray, No. 2 
 
 By Family Expences, taken to account, 
 
 By Discount on two bills discounted, , 
 
 By J. & H, Evans, accepted their bill payable to Wra. 7 
 Bell, due 20th June, No. 5 j 
 
 By M'Lay & Harvey, paid them in full, 
 
 By Murray & Steven lent them till 2d May, £20 
 
 By Incidents paid sundries this month, 
 
 By Amount of Bills paid in this month, 
 
 By Balance of Bills under Acceptance, Nos. 3, 4, 5, ... . 
 
 By Balance of Cash in hand, ... ^ ,,,,,.. » 
 
 38 
 
 47 
 47 
 
 133 
 
 133 
 
 48 
 
 29 
 
 212 " 
 
 14 
 
 14 
 
 12 
 
 13 
 
 11 
 
 11 
 
 Bills 
 paid. 
 
 133 
 
 133 
 
 38 
 47 
 
 25 
 
 14 
 
 14 
 
 16 
 
 212 // 
 
 11 
 
 11 
 
 Cash 
 paid. 
 
 21 
 
 25 
 
 4 
 
 20 
 2 
 
 762 
 
 837 
 
 31 
 
 1 
 
 86 
 
 732 
 
 1862 
 
 iff 
 
 15 
 
 5 
 
 10 
 
 It 
 151 // 
 
 11 
 2 
 
 10 
 
 17 
 
 11 
 
 11 
 
 3 
 4 
 
 17 
 15 
 
 10 
 
40 
 
 LEDGER C. 
 
 (1) 
 
 1817 
 Apr. 
 
 Dr. J. & H. Evans, 
 
 To Bill due 20th June,... 
 To Balance at new Ledger, . 
 
 Apr. 
 
 Mar. 
 
 Mar. 
 
 18 
 
 22 
 
 Dr. Wm. Ainsworth, 
 
 To Cash, draft on Downe, | 
 at 45 days, &c \ 
 
 Dr. J. &D. Beckfqrd, 
 To BUI, due 4th April, ... 
 
 Mar. 
 
 Apr 
 
 Mar. 
 Apr. 
 
 Mar. 
 
 25 To Cash, draft on Downe,, 
 
 26 
 
 18 
 
 Dr. Thos. Kendal, 
 To Goods returned. 
 
 Dr. MuiR & Gr^y, 
 Tq Bills at l&2mos.... 
 
 32 
 
 38 
 
 Dr. Palmer & Smith, 
 To Bill, due 7th July,.... 
 
 Dr. James Tait, 
 
 To Goods, at 3 mos. . 
 To4itto, 
 
 Dr. Wm. Taylor, 
 To Goods, ,.,. 
 
 13 
 
 48 
 
 37 
 
 1817 
 Mar 
 
 Mar. 
 
 Mar. 
 
 Mar. 
 
 12 
 
 12 
 
 Mar. 
 
 Manchester. Cr. 
 
 By Goods, bill at 2 mos. . . . , 
 
 Manchester. Cr. 
 
 By Goods, at I month , . , , 
 
 Manchester. Cr. 
 
 By Goods, bill at 30 days, . . 
 
 Manchester. Cr. 
 By Goods, cash in 1 mo 
 
 Mar. 
 
 Apr. 
 
 Mar. 
 Apr 
 
 30 
 
 71 
 
 32 
 
 38 
 
 13 
 
 29 
 
 Glasgow. Cr 
 
 By Goods, bills at 1 & 2 mos. 
 
 Glasgow. Cr. 
 
 By Goods, bill ^t 3 mos. . , 
 
 Kilstfth. Cr. 
 
 By Balance at new Ledger,. 
 
 95 
 
 48 
 
 12 
 
 37 
 
 14 
 
 By Cash, 
 By ditto. 
 
 Glasgow, Cr. 
 
(2) 
 
 LEDGER C. 
 
 41 
 
 1817 
 Mar. 
 
 19 
 
 Mar. 
 Apr. 
 
 Mar. 
 Apr. 
 
 Mar. 
 
 Mar. 
 
 23 
 
 Dr. Murray & Steven, 
 To Goods, bill at 3 months, 2f> 
 
 Mar. 
 
 26 
 
 Mar. 
 
 26 
 
 Apr. 
 
 26 
 
 Dr. Alex. Adams, 
 
 To Goods, bill at 2 months 
 Todilto, 
 
 Dr. James Walker, 
 
 To Goods, at 3 months, . . . 
 Toditto 
 
 Dr. Andrew Dalgleish, 
 
 To Goods, at 2 mouths,. . . 
 To ditto, , 
 
 Dr. John Jervey, 
 To Goods, 
 
 Dr. Thomas Balfour, 
 To Goods, at 3 months, . . . 
 
 Dr. James Douglas, 
 To G oods, 2^ ^ cent for cash, 
 
 Dr. M'Lay & Harvey, 
 To Cash and discount, . . . . 
 
 10 
 
 9 6 
 
 14 
 
 11 
 
 11 
 
 1817 
 Apr. 
 
 Mar. 
 Apr. 
 
 Apr. 
 
 Mar. 
 Apr. 
 
 Apr. 
 
 12 
 
 Apr. 
 
 Apr. 8 
 
 Apr. 
 
 30 
 
 Glasgow. Cr. 
 By Bill due, 7th July, 
 
 Falkirk. 
 
 Cr. 
 
 By Bill, due 22nd May,. . . . 
 By Balance, at new Ledger, 
 
 Glasgow. Cr. 
 
 By Bill, due 11th July, . . . , 
 
 25 
 
 4 
 
 30 
 
 Falkirk. Cr. 
 
 By Bill, due 15th June, 
 
 By Goods returned, 
 
 By Balance, at new Ledger, 
 
 Glasgow. Cr. 
 
 By Cash, 
 
 Stirling. Cr. 
 
 By Balance, at new Ledger, 
 
 •f A JI I.: A 1 . 1 > V 
 
 Stirling. Cr. 
 
 By Cash and discount, ... 
 
 Glasgow. Cr. 
 
 By Goods, at 3 months, . . . , 
 
 26 
 
 to 
 
 18 
 4 
 
 23 
 
 30 
 
 10 
 
 10 
 
 14 
 
 LI 
 
 11 
 
42 
 
 LEDGER C. 
 
 '(3) 
 
 1817 
 Apr. 
 
 Apr. 4 
 
 Dr. Thomas Hay, 
 To Goods, 
 
 Apr. 
 
 Dr. David Stirling, 
 To Goods, 2|<^Ct. for Cash, 
 
 Dr. William Lyle, 
 
 To Goods, at 2 months,. 
 To ditto, 
 
 19 
 
 Apr. 
 
 12 
 
 Apr. 
 
 15 
 
 Apr. 
 
 15 
 
 Apr. 
 
 17 
 
 Apr. 
 
 20 
 
 Dr. JAMEf Cochran, 
 To Goods, at 3 months,. . 
 
 Dr. John Ramsay, 
 To Goods, at 2 months, . . . . 
 
 Dr. George Bonnar, 
 To Goods, 2| f Ct. for Cash, 
 
 Dr. William Hamilton, 
 To Goods, at 2 months,. . . . 
 
 Dr. David Ferguson, 
 To Goods, at 2 months,. . . 
 
 11 
 
 10 5 
 
 1817 
 Apr. 
 
 Apr. 
 
 9 9 
 
 19 
 
 18 
 
 18 
 
 Apr. 
 
 Apr. 
 
 10 
 
 18 
 
 Apr. 
 
 Apr. 
 
 30 
 
 Glasgow. Cr. 
 
 By Cash and discount, . . . . 
 
 Greenock. Cr. 
 
 By Cash and discount, . . . . 
 
 Greenock. Cr. 
 
 By Cash and discount, . . . 
 By Balance at new Ledger,' 
 
 Paisley. Cr. 
 
 By Goods returned, ...... 
 
 By Balance at new Ledger, 
 
 19 6 
 
 11 
 
 10 
 
 16 5 
 
 30 
 
 13 
 
 14 
 
 IP 
 
 Apr. 
 
 Apr. 
 
 30 
 
 80 
 
 Ayr. Cr. 
 
 By Balance at new Ledger, 
 
 Leith. Cr. 
 
 By Balance at new Ledger, 
 
 10 
 
 19 4 
 
 Kilmarnock, Cr, 
 By Balance at new Ledger, 13 
 
 Glasgow. Cr. 
 
 By Balance at new Ledger, 
 
 14 
 
 18 
 
(4) 
 
 LEDGER C. 
 
 43 
 
 Dr. 
 
 Hugh Gow, 
 
 Glasgow. 
 
 Cr. 
 
 1817 
 Apr 
 
 25 
 
 To Goods @2i^ Cent, for 
 Cash, 
 
 12 
 
 1817 
 Apr 
 
 30 
 
 By Balance, 
 
 12 
 
 Dr. 
 
 Balance, 
 
 30th April, 1817. 
 
 C 
 
 r. 
 
 To James Tait, due by him, . . Fol. I 
 
 To Alexander Adams, 2 
 
 To Andrew Dalgleish, 
 
 To Thomas Balfour, 
 
 To William Lyle, 3 
 
 To James Cochran, 
 
 To John Ramsey, 
 
 To George Bonnar, 
 
 To William Hamilton, . . 
 
 To David Ferguson, 
 
 To Hugh Gow, 4 
 
 To Cash in hand, <f CB, 732// J 7 '/ 5 
 
 Bills on Adams, due 7 c>. ^^ t\ 
 «r. HT c 25//18 // 
 
 22 May, j 
 
 To Goods on hand, 
 
 37 
 
 14 
 
 4 
 
 4 
 
 4 
 
 // 
 
 II 
 
 12 
 
 10 
 
 14 
 
 8 
 
 9 
 
 6 
 
 2 
 
 4 
 
 7 
 
 5 
 
 10 
 
 9 
 
 1 
 
 10 
 
 19 
 
 4 
 
 9 
 
 13 
 
 // 
 
 1 
 
 14 
 
 18 
 
 // 
 
 12 
 
 9 
 
 1 
 
 758 
 
 16 
 
 5 
 
 91 
 
 12 
 
 10 
 
 989 
 
 IC 
 
 1 
 
 
 
 1 
 
 By J. & H. Evans, due to "> ^ , , 
 them.f'C. B Jlol. 1 
 
 By Bills under acceptance, viz. 
 Muir «& Grav's, due ) .. ,„ ^ 
 
 nth May, \ 47^/10.8 
 
 Palmer & Smith July 7, 48//12 v 6 
 J. & H. Evans, June 20, 2C//13 // 
 
 By Money in hand at opening the | 
 Books, \ 
 
 Net Gain since> 
 
 41 
 
 125 
 800 
 
 967 
 
 21 
 
 989 
 
 16 
 
 16 
 
 // 
 
 12 
 
 17 
 10 
 
 5 
 
 2 
 \i 
 
 7 
 
 6 
 
 1 
 
 INDEX. 
 
 FOt. 
 
 Ainsworth, William 1 
 
 Adams, Alexander. 2 
 
 Beckford, John & Daniel 1 
 
 Balfour, Thomas v 2 
 
 Bonnar, George .^,...4 3 
 
 Balance, 4 
 
 Cochran, James 3 
 
 Dalgleish, Andrew 2 
 
 Douglas, James 2 
 
 Evans, James & Hugh , 1 
 
 Ferguson, David 3 
 
 Gow, Hugh, 4 
 
 Hamilton, William 3 
 
 Pot. 
 
 Hay, Thomas * ^ » .... 3 
 
 Jervey, John „ 2 
 
 Kendal, Thomas 1 
 
 Lyle, William 3 
 
 Muir & Gray, 1 
 
 Murray & Steven, 2 
 
 M'Lay & Harvey, 2 
 
 Palmer & Smith, 1 
 
 Ramsay, John 3 
 
 Stirling, David 3 
 
 Tait, James 1 
 
 Taylor, William 1 
 
 Walker, James 2 
 
44 BOOK-KEEPING BY SINGLE ENTHY. 
 
 PRELIMINARY OBSERVATIONS ON SET D. 
 
 Invoice Book. The figwre on the margin of the Invoices refers to the page of the Book of 
 Wares, in which tliey are entered. 
 
 It was necessary to give the Numbers of the Goods very minutely, for the sake of the Learner, 
 otherwise he could not have entered them distinctly in the Book of Wares, because tlie same kind 
 of Goods is sometimes expressed differently in the Invoice and Sales Book. 
 
 As a Book of Wares, or Stock-Book, is used in the present Set, it is necessary to give the 
 particulars of the purchases, in order to enter them into that Book. . 
 
 To have extended this Set, by introducing a greater variety in the Articles, would have served 
 no good purpose; because, if the method be approved of, with the specimen here given, it will be 
 found applicable to whatever articles in which a Merchant in this line may be supposed to deal. 
 
 Sales Book. It has already been observed, that the materials which compose Set C, are the 
 same as in the present. 
 
 The first, or left-hand column, contains the folio of the Ledger where the Purchaser's Account 
 is opened ; the next figure refers to the page of the Book of Wares, where the Articles are entered ; 
 then follow the description of the Goods, with their number, from the Invoice-Book ; and, lastly, 
 the pieces, with the number of yards, and the price. 
 
 In such a Business as the present, we recommend to enter the Sales by themselves, as is here 
 done. By adopting this plan, it will gl-eatly facilitate the operation of checking the Stock on hand, 
 and will be less liable to mistakes, as we have only to look over such Transactions as are entered 
 in the Book of Wares. 
 
 To curtail the number of Accounts in the Ledger from that of Set C, and to answer every good 
 purpose, we have classed those Sales where the payments are to be made within a few days, imder 
 the denomination of Money Sales. That x\ccount is debited with the Amount of such Sales, 
 expressing the Person's name, and the day of payment, when known. When these are paid, each 
 is credited oppoMte to its corresponding debtor. By this means, the Persons who constitute the 
 Balance of this Account will be as readily seen as any other in the Ledger. 
 
 Cash-Book. As the Cash is posted from this Book, we think it better to enter here only such 
 Sums as are posted into the Ledger, than to enter every sum promiscuously, as is done in Cash- 
 Book C. Every other Sum received, or paid, may be entered apart by itself in the form here given ; 
 and when a general Balance is made, the difference of the two sides of these is entered on the pro- 
 per side of the principal Cash-Book. If this method is not followed, the whole Cash may be 
 entered in one Book, and those sums which are not carried to the Ledger, may be entered a small 
 space from the margin, as a distinction from the other entries. 
 
 Bill-Book. The Bills are here recorded at the time they are received, or accepted, and no 
 further notice is taken of them until tliey are paid or discounted, when they are placed to the pro- 
 per person's debit or credit. 
 
 Ledger. Had it been agreeable to System, we might have here opened an Account of Goods; 
 and we would recommend it to to those who are in this line of Business to do so. 
 
 The Day-Book has two columns for Dr. and Cr. or for the amount of Goods bought and sold; 
 so that, by opening an Account of Goods in the Ledgei:, it will exhibit the amount of the Purchases 
 and Sales, with the profit or loss, in a concise point of view. 
 
 Book of Wares. In the upper columns of this Book are entered the particulars of the Piir- 
 chaises, Avith every charge added to the Invoice. The under part of the page contains the Sales. 
 The first column refers to the page of the Sales-Book. This Book should nearly keep pace with 
 the Sales-Book, and it will be found extremely useful; and at the time of taking stock, nothing will 
 remain to be done, but to go through the whole Goods, and mark them off as you go along. See 
 end of the Sales-Book for the Stock of Goods on hand. 
 
 This Book should have a copious Index to every article in which the Merchant deals ; and care 
 should be taken not to render it complex, by having more than five or six columns on one page. 
 
(I) BOOK-KEEPING BY SINGLE ENTRY. 45 
 
 INVOICE BOOK 
 
 No. I. Manchester, 2d March, 1817. 
 
 Mr. A. B. 
 
 (J jjuiitr Bought of James & Hugh Evans. 
 
 No. 19, Olive Tabby Cord, 4 Ends, 125 yards, @ 1/9. £l0//18//9 , « x,,^. 
 
 23, Do. Genoa do 2 do. 56 do. 5/-2- ft // 1 ,/ 4 '**^'^^ 
 
 43, Fine, do. do. 2 do. 49| do. 
 
 61, Do. do. do .2 do. 69| do. 
 
 1* 33, Drab, do. do ..2 do. 49| do. 
 
 62, Do. do. do 2 do. 46§ do. 
 
 73, Olive Constitution Cord,.... 1 do. 33| do. 
 36, Fine Olive Velveteen, . . 2 do. 48| do. 
 
 2 38, Do. Drab, do 1 do. 46 do. 
 
 Pillow Fustian, 6 Pieces, 18/6, 
 
 Sheets and Cord, 0//12 rr 
 
 2/2, 
 
 6 // 1 // 4 
 
 2/9, 
 
 6//16//11 
 
 3/. 
 
 8 //IS // 6 
 
 2/11, 
 
 7 // 4 // 41 
 
 3/2, 
 
 7 // 7 // 3 
 
 2/2, 
 
 3//12 // 7 
 
 2/10, 
 
 e//17 // 5 
 
 3/4, 
 
 7 //13 a/ 4 
 
 18/6, 
 
 5//11 // 
 
 Bill at 2 Months. 71 //12 // 8 
 
 Deduct 1| yards short measure, @ 2/2, of No. 73. // 3 // 3 
 
 £71 // 9 // 5 
 
 Entered in Led. Fol. 1. 
 
 No. II. Manchester, 2d March, 1817. 
 
 Mr. A. B. 
 
 BouGHt of William Ainsworth. 
 
 No. 1, Fancy Dimity, ,... 2 Pieces, 112 yards, @ 12|d. £ 5//19 // 
 
 3 3, Ditto, 7 do. 381 do. 16|d. 26 // 3// 10 J 
 
 Sheet and Packing, , 0//4//l| 
 
 1 Month. £32 // 7 // 
 
 Entered in Led, Fol. 1. 
 
 No. III. Manchester, 2d March, 1817. 
 
 Mr. A. B. 
 
 Bought of J. & D. Beckford. 
 T^o. 8, I White Calicoes, 22 Pieces, @ 24/. £26 // 8 // 
 
 3 19, Fancy Dimity, 3 do. 174 yards, 12^d. 9 // 1 // 3 
 
 Nankeen, 54 do. 12|d. 2//16 // 3 .: js i(fa 
 
 Making up, // 7 // 9 
 
 Present Bill at 30 days, 7 £38//13 // 3 
 
 Payable in Glasgow, j" Entered in Led. Fol. 1. 
 
 No. IV. Manchester, 6th March, 1817. 
 
 Mr. A. B. 
 
 bouGHT of William Richardson. 
 
 No. 12, Plain Grandrel, 2 Pieces, 75^ yards, @ I4d. £ 4 // 8 // 1 
 
 14, Striped Do 1 do. 47^ do. 16^d. 3 // 5 // 3| 
 
 4 13, DrabTwillet, 2 do. 101^ do. 16d. 6//15//4 
 
 18, Printed Quilting, 60 do. 3/6, 10//10 // 
 
 Sheet and Cord, // 6 // 4 
 
 £25 // 5 // 
 
 At same time settled hy Cash, 
 
 • These figures on the margin refer to the Book of Wares, where the Sales are entered. 
 
 M 
 
M INVOICE BOOK. (2) 
 
 No. V. Manchester, 6th March, 1817^ 
 
 Mr. A. B. 
 
 Bought of Thomas Kendal. 
 
 No. 6, Dimities, ............... 4 Pieces, 226| yards, @ IS^d. £17// 4// 5^ 
 
 5 16, Do. 2 do. 119| do. 20id. 10 // 1 // 7| 
 
 Fancy Cord, 6 do. 6/6, 1//19//0 
 
 29 // 5 // 1 
 Deduct making up, // 5 // 1 
 
 ' £29 // // 0> 
 
 22d, Returned, for being damaged, 2 pieces Dimity, 118 yards, @ 18|d. 8//19 // 5| 
 
 Packing, // // 6| 
 
 - ' ■■ ' ■■■ 9 // // O 
 
 1 Month. 
 
 Entered in Led. Fol. 1. £20 // // 0^ 
 
 No. VI. Glasgow, 8th March, 1817.. 
 
 Mr. A. B. 
 
 Bought of Muir & Gray. 
 
 No. 90, Olive, 6 shaft Cord, 66 yards, @ 2/2|, £ 6// 3// 8 
 
 30, Do. Woollen do 100| do. 2/3, 11 // 6 // 1| 
 
 69, Drab back and face do 49 do. 2/10, 6//18//10 
 
 18, Do. 9 shaft do 51^ do. 2/11, 7//10 // 2j 
 
 6 49, Do. Constitution do.... 49 do, 2/11, 7 // 2//11 
 
 88, Do. do. do 49| do. 3/0|, 7//10//6| 
 
 66, Do. back and face do 26^ do. 3/2, 4//3//11 
 
 91, Do. Woollen Cord, 75j do. 4/6, 16//18//7i 
 
 64, Mixture Cord, 23| do. 4/6, 5 // 6//lo| 
 
 6 9, While Calico, 20 pieces, 22/. 22 // a // 
 
 Bills at 1 and 2 months, 1 £95 // 1 // 9 
 
 Payable in Glasgow. 3 Entered in Led. Fol. 1. 
 
 No. VII. Glasgow, 9th March, 181T. 
 
 Mr. A. B. 
 
 BacGHt of Palmer & Smith. 
 
 . No. I*. I Cambric, white, .. 4 Pieces, ea. 12— 48 yards, @ 2/2, £ 6 // 4 // 
 
 ^ 2, f Do. do..... 1 do. 12 do. 2/6, 1//10 w 
 
 21, I Calico, buff, ......22 do. ea. 28-^16 do. 16/^ 42 // 7 // 
 
 49 // 1 // 
 Deduct 1 ^ Cent, on the Prints // 8 ^ 6 
 Bill at 3 Months. ■ £48//12 // 6 
 Entered in Led. Fol. 1. 
 
 No. VIII. Glasgow, Ath April, 1817. 
 
 f Mr. A. B. 
 
 Bought of M'Lay & Harvey. 
 
 Twilled Cotton Cloth, 1 Piece, 28 yards, @ 13d. £l//10//4 
 
 7 Fine Calico buff, 1 do. 28 do. 17id. 2//0vl0 
 
 Muslin, 1 do. 24 do. ^Od. 2 v // 
 
 3 Mouths, or 2| «^ Cent, for Cash. £5//ll // 2 
 
 Entered in Led. Fol, 2. 
 
 Glasgow, 6th April, 1817. 
 Returned by Andrew Dalgleish, Falkirk, 
 
 7 f Cambric No 2. 1 piece, 12 yards, @ 3/. £lwl6//0 
 
 Enteied in Led. FoL 3. 
 
(1) 
 
 BOOK-KEEPING BY SINGLE ENTKY. 
 
 47 
 
 SALES-BOOK 
 
 D. 
 
 Glasgow, 18th March, 1817. 
 
 Yards 
 
 Sold James Tail, Kilsyth, 3 mos. or 2| ^ 
 
 3* Faucy Dimity, No. 
 
 Do/ do 
 
 5 Drab Constitution Cord, . . 
 
 6 Mixt Worsted Cord, 
 
 White Calico 
 
 p Cent, for Cash, 
 
 1 
 
 3 
 
 18 
 
 91 
 
 9. 
 
 2 pieces,. . 
 
 Glazing 2 Pieces 8d. Sheet and Cord 3/. 
 
 Sold William Taylor, Glasgow, 
 
 6 White Calico, No. 9. 3 pieces, , 
 
 3 Do. do 8. 2 do. . 
 
 Glazinsr, . 
 
 -19. 
 
 Sold Murray &^ Steven, Bill at 3 taos, 
 
 4 Fancy Dimity, No. 6. 
 
 5 Olive" Cord, 30. 
 
 2 Pillow Fustian, 
 
 6 White Calico, 9. 
 
 3 Do. do 8. 
 
 4 pieces,, 
 6 do. , 
 
 5 do. , 
 
 Sold Alexander Adams^ Falkirk, Bill at 2 mos. 
 
 7 Superfine Calico-plate, No. 21. each 28yds. 12 ps. 
 
 20. 
 
 Sold James Walker, Bill at 3 mos. 
 
 4 Black Grandrel, No. 12. 
 
 3 Dutch Cord-dimity, 3. 
 
 4 South Wallet, 6. 
 
 6 Fine Drab Constitution Cord, 88. 
 
 For Cash, 
 6 Woollen mixt Cord, No. 66 
 
 Off2|f^ Cent, discount,.. 
 
 58| 
 87 
 24^ 
 51 
 
 54| 
 26 J 
 
 336 
 
 25 
 
 57J 
 53| 
 40| 
 
 m 
 
 Price. 
 
 J/31 
 1/B| 
 3/31 
 5/1 
 25/ 
 
 25/ 
 28/ 
 4d. 
 
 1/91 
 2/7 
 20/6 
 
 24/6 
 27/ 
 
 ^M 
 
 1/5 
 
 '/; 
 
 1/8 
 
 3/5 
 
 3/7 
 
 Sums. 
 
 3 
 
 7 
 
 4 
 
 12 
 
 2 
 
 25 
 
 18 
 
 18 
 
 6i 
 
 7i 
 3 
 
 30 //I7 // 9 
 
 5 
 2 
 
 111 
 
 H 
 
 6 
 
 6//12 // 8 
 
 26 '/lO // « 
 
 19 //4//9 
 
 ■" These figures refer to the page of the Book of Wares, where the Sales are entered. 
 
48 
 
 BOOK-KEEPING BY SINGLE ENTRY. 
 
 (2) 
 
 Sales-Book, 22d March, 1817. 
 
 Sold Andrew Dalgleish, Falkirk, 2 nios. 
 
 7 Buflf Calico, No. 21. .. 
 
 6 White Calico, 9. . . 
 
 / 7 ^ Cambric, 1. .. 
 
 4 do 2. ., 
 
 1 piece, 
 1 do. 
 1 do. 
 
 23. 
 
 Money Sales. — Sold JoAw Jerwey, lobepaidDth Apr. 
 
 7 Fine Buff Calico, .... No, 21 3 pieces, 
 
 26. 
 
 Yards 
 
 Sold Thomas Balfour, Stirling, 3 mos. 
 
 3 Nankeens, 
 
 5 Drab Cord, No. 69. . 
 
 1 Fine Double Genoa, . . 33. , 
 
 Sold James Douglas, Stirling, 2J ^ Cent for Cash, 
 
 4 Striped Grandrel, . . . . No. 14 
 
 Fancy Quilting, 18 
 
 7 f Cambric, 1 
 
 28. 
 
 Sold Andrew Dalgleish, Falkirk, 2 mos. 
 
 5 Olive Corduroy, No. 90 
 
 Ditto, 30 
 
 6 White Calico, 9 4 pieces. 
 
 Glazing, .... 4 pieces. 
 
 =4th April^ 
 
 Sold James Walker, 3 mos. 
 7 Stout twilled Cotton-Cloth, 
 Muslin, 
 
 Money Sales.— Sold Thomas Hay, to be paid 18th, 
 
 6 White Calico, No. 9. ...... 2 pieces, 
 
 3 Ditto, 8. ...... 1 do. 
 
 Discount. . 
 
 Sold David Stirling^ Greenock, 2J ^ Cent, for Cash, 
 
 4 Drab Twillet, No. 13 
 
 Hair-cord Dimity, .... 16 
 
 56 
 
 12 
 12 
 
 84 
 
 28 
 49 
 26 
 
 48 
 12 
 36 
 
 56 
 74 
 
 28 
 24 
 
 m 
 
 58 
 
 Price. 
 
 1/61 
 26/ 
 2/5 
 3/ 
 
 1/6} 
 
 1/6 
 3/4 
 
 mi 
 
 1/8 
 4/8 
 2/6 
 
 2/6 
 2/7 
 26/ 
 4d. 
 
 1/9 
 
 25/6 
 28/6 
 
 I/IO 
 
 5m»w. 
 
 6 
 
 6 
 
 9 
 
 16 
 
 8//17 // 4 
 
 14 // 8 // 9 
 
 16 
 10 
 
 11 
 
 4 
 1 
 
 11 // 6 // 
 
 2i//16//6 
 
 13 
 
 2 
 
 10 
 
 3//15//10 
 
 11 
 
 8 
 
 19 
 1 
 
 3vl8 // 
 
 n 
 
 4 
 
 11//10 // 5 
 
(^) 
 
 BOOK-KEEPING BY SINGLE ENTRY. 
 
 11) 
 
 Sales-Book, Gth April, 1817. 
 
 Sold James Tail, Kilsvtli, 3 mos. 
 6 Gr6y Worsted Cord, No. G4. 
 4 Fancy Ditto, 
 
 Taken for my own Use^ 
 
 4 Fancy Worsted Cord, 
 
 6Mixt <litto. No 64. 
 
 8. 
 
 Sold William Lyle, Greenock, 2 mos. 
 
 4 Hair-Cord'Oeraity, No. 16 
 
 Drab Twillet, 13 
 
 3 White Calico 8, .... 2 pieces. 
 
 Yards 
 
 -11.— 
 
 Sold Alexander Adams, Falkirk, 2 mos. 
 
 4 Printed Quilting, No. 18. 
 
 12. 
 
 For Cash, 
 7 Fine Calico BufF, No. 21. 
 
 Discount, 
 
 Sold James Cochran^ Paisley, 3 mos. 
 
 4 Plain Grandrel '. . . No. 12. 
 
 7 Fine Buflf Calico, 21. 
 
 6 White Calico 9. 
 
 . . 1 piece. 
 Glazing, . . 
 
 85: 
 
 18tli, By 28 yards Calico returned, @ I8|d. 
 
 -15.- 
 
 Sold John Ramsay, Ayr, 2 mos. 
 
 3 Fancy Dimity, No. 3. 
 
 1 Olive Tabby' Cord, 19. 
 
 Sold George Donnar, Leith, 2 mos. 
 3 Fancy Dimity No. 1. 
 
 1 Fine Genoa,' 43. 
 
 2 Fine Drab Double Genoa, 62. 
 
 ■17.- 
 
 Sold William Hamilton, Kilmarnock, 2 mos. 
 
 2 Olive Constitution Cord, No. 73 
 
 5 Drab do. do. . . 18 
 
 1 Olive Genoa do... 61 
 
 Sold for Cash, 
 7 Fine Calico Buff Plate, 
 
 2U 
 3 
 
 3 
 
 1^ 
 
 61 1 
 21 
 
 IB 
 
 56 
 
 241 
 84 
 
 .ob 
 
 57 
 47 
 
 51 
 
 49| 
 
 46| 
 
 32 
 27 
 
 26.^ 
 
 net, I 28 
 
 Price, 
 
 5/3 
 7/.i 
 
 6/1 
 4/6 
 
 1/10 
 
 28/6 
 
 4/8 
 
 V«i 
 
 1/.-, 
 
 1/6| 
 24/6 
 
 i/6l 
 
 2/0 
 
 l/2i 
 
 3/2 
 
 3/6 
 
 2/.> 
 3/1 
 3/6 
 
 1/8 
 
 Sums. 
 
 5 12 
 
 1 IS 
 
 2 n 
 
 10 
 9 
 
 6// 16 // 7 
 
 10 1/3 1/0 
 
 4 //4 I/O 
 
 14 
 
 14 
 
 .7/! 
 
 10^ 
 
 7 // 5//10 
 
 9 // 1//10 
 
 19 // 4 // 9 
 
 13 I/O f/l 
 
 N 
 
50 
 
 BOOK-KEEPING BY SINGLE ENTRY. 
 
 (4) 
 
 Sales-Book, 20th April, 1817. 
 
 Sold David Ferguson, 2^ ^ Cent, for Cash, or 2 luos. 
 1 Olive Genoa Cord, No. 23 
 
 1 Ditto ditto,.., 61.... 
 
 2 Drab Velveteens, 38 
 
 Pillow Fustian, 1 piece. 
 
 Money Sales. — Sold Hugh Gow, to pay 2d May, 
 
 2 Fine Olive Velveteen, .... No. 36 
 
 5 Drab Constitution Cord, 49. 
 
 -26. 
 
 Sold William Lyle, Greenock, 2 mos. 
 
 1 Olive Tabby Cord, No. 19. 
 
 1 Drab Genoa, 33. 
 
 Yards 
 
 Price. 
 
 Sums. 
 
 28 
 33 
 23 
 
 24A 
 49 
 
 23 
 23A 
 
 2/6 
 
 3/7 
 
 3/0 
 
 23/6 
 
 3/6 
 
 3/4 
 
 3/3 
 
 3 
 5 
 4 
 1 
 
 10 
 
 18 
 
 6 
 
 3 
 
 3 
 3 
 6 
 
 4 
 8 
 
 2 
 3 
 
 5 
 3 
 
 9 
 4 
 
 6 
 16 
 
 
 
 4i 
 
 14// 18 II 
 
 12 // 9 // 1 
 
 6 // 2 // 4 
 
 Inventory of Goods on Hand, 30/A JpnV, 1817, (asperBookof Wares.)* 
 
 Fol. 1. No. 19. Olive Tabby Cord, ....» . 65 yards, at 2ld. £4//16//3 
 
 — 23. Do. Genoa do 28 do. 2/2, 3 // w 8 
 
 2. 36. Fine Olive Velveteen, .... 24 do. 2/10, 3 // 8 // 
 
 — 38. Do. Drab do 23 do. 3/4, 3//16 // 8 
 
 — — Pillow Fustian, 1 piece, 18/6, 0//18 // 6 
 
 3. 3. Demities 179| yards, 16|d. 12 // 6 // 5^ 
 
 — 19. Ditto, 174 do. 12|d. 9 //I// 3 
 
 — 8. White Calicoes, 12 pieces, 24/. 14 // 8 // 
 
 — — Nankeen, 26 yards, 12|d. 1 // 7 '/ 1 
 
 4. 12. Plain Grandrel, 26 do. 14d. 1//10 // 4 
 
 — 18. Quiltings, 30 do. 3/6. 5 // 5 // 
 
 6. 91. Woollen Cord, 24j do. 4/6. 6 // 9 // 1| 
 
 — 9. White Calico, 1 piece, 22/. 1//2//0 
 
 7. 2. 4 Cambric, ., 12 yards, 2/6, 1//10//0 
 
 — 21. I Buff Calico ^^ 38 do. 16^d. 1//18//6 
 
 £69//17//10 
 
 Furniture in Warehouse, as ^ D. Scott's Account, 21 //16 // 
 
 £91//12//0 
 
 This Inventory might have been entered at the end of the iBook of Wares. 
 
BOOK-KEEPING BY SINGLE ENTRY. 
 
 51 
 
 1817 
 Mar. 
 
 Apr. 
 
 20 
 21 
 23 
 
 25 
 
 15 
 17 
 23 
 
 PETTY EXPENSE-BOOK D. 
 
 In which are entered all Sums received and paid, which are not 
 
 ■posted into the Ledger. 
 
 Paid David Scott for Furniture for Warehouse, ^ Account, 
 Paid W. Richardson for Goods bought this day, <^| 
 
 Invoice-Book, .3 
 
 Paid for Family Expenses, 
 
 Received for Goods sold this day, ^ Sales-Book, p. 1 
 
 Paid for one stone Moulded Candle, 
 
 Paid for a Letter from London, 
 
 Paid for a Bill stamp, 
 
 Paid Carriage of Goods from Manchester, , 
 
 Paid Postage for two Letters, 
 
 Paid for a Bill-stamp, w 
 
 Received for Goods sold this, day, ^ S. B. p. 3 
 
 Paid for a Bill-stamp, 
 
 Paid for Coals, 
 
 Paid Porterage of Goods, 
 
 Paid for Postages, 
 
 Received for Goods sold this day, ^ S. B. p. 3 
 
 Paid for House Expenses, 
 
 Paid Postage of a Letter from Manchester, 
 
 Paid sundry Carriages of Goods to Greenock and Ayr, «... 
 
 30th April. 
 Balance, 
 
 Entered to the Credit side of the Cash- Book, 
 
 Sums 
 
 Sums 
 
 Received. 
 
 Paid. 
 
 
 
 
 21 
 
 15 
 
 II 
 
 
 
 
 25 
 
 5 
 
 II 
 
 
 
 
 4 
 
 10 
 
 II 
 
 4 
 
 12 
 
 6 
 
 
 
 
 
 
 
 
 13 
 
 II 
 
 
 
 
 
 1 
 
 
 
 
 
 
 
 1 
 
 Q\ 
 
 
 
 
 2 
 
 15 
 
 II 
 
 
 
 
 // 
 
 // 
 
 n 
 
 4 
 
 12 
 
 6 
 
 55 
 
 1 
 
 2 
 
 
 
 
 // 
 
 1 
 
 6| 
 
 4 
 
 5 
 
 II 
 
 
 
 
 
 
 
 // 
 
 1 
 
 6^ 
 
 ' 
 
 
 
 // 
 
 13 
 
 II 
 
 
 
 
 // 
 
 // 
 
 9 
 
 
 
 
 // 
 
 3 
 
 6 
 
 2 
 
 6 
 
 8 
 
 
 
 
 
 
 
 5 
 
 // 
 
 II 
 
 
 
 
 // 
 
 // 
 
 9 
 
 
 
 
 2 
 
 4 
 
 II 
 
 11 
 
 4 
 
 2 
 
 61 
 
 4 
 
 7 
 
 
 
 
 11 
 
 4 
 
 2 
 
 50 
 
 " 
 
 5 
 
^« 
 
 BOOK-KEEPING BY SINGLE ENTRY. 
 
 (0 
 
 CASII- 
 
 ;i8i7 
 
 Mar. 
 
 Apr. 
 
 8 
 
 8 
 
 16 
 
 18 
 
 •26 
 29 
 
 30 
 
 Creditors. 
 
 To William Ta\lor, received of Itim in part, • 
 
 To Andrew Dalgleish, discounted his iiidor. on <iow, due / 
 
 15th June, .. . .■,;iii , ) 
 
 To James Douglas, received of him in full, 
 
 To Money Sales, received of John Jervey i" f«dl, 
 
 To Murray and Steven, discounted llieir bill, due 7»ii July,. . 
 
 To JamesWalker, ditto — ■. 11th 
 
 To David Stirling^ received of him in full, 
 
 To Money Sales, received of Thomas Hay in full 
 
 To William Lyie, received of him in full, 
 
 To William Taylor, received of him in lull, 
 
 Add Money in hand at commencement 1st March last,. , .... 
 
 Disccunts 
 Paid. 
 
 // 5//11 
 
 // 5 1/6 
 
 w 6 // 
 // 6 II 4 
 // 5 //9 
 
 // 5 // 
 // // 8 
 
 It/U f/2 
 
 1 Gross , 
 
 ?a»j*i 
 
 1 Received, 
 
 & 
 
 7/ 
 
 II 
 
 28 
 
 .5 
 
 II 
 
 11 
 
 6 
 
 II 
 
 « 
 
 1 
 
 6 
 
 26 
 
 l(i 
 
 6 
 
 23 
 
 // 
 
 7 
 
 U 
 
 V 
 
 5 
 
 3 
 
 18 
 
 • // 
 
 10 
 
 3 
 
 II 
 
 1 
 
 12 
 
 8 
 
 127 15 
 
 8 
 
 800 // 
 
 If 
 
 327 : 
 
 15 
 
 8 
 
 BILLS 
 
 o 
 
 When 
 
 X 
 
 < 
 
 Granted. 
 
 1 
 
 Mar. 
 
 18 
 
 2 
 
 
 26 
 
 3 
 
 
 — 
 
 4 
 
 April 
 
 6 
 
 6 
 
 
 20| 
 
 To whom Granted. 
 
 J, & D. Beckford 
 Muir & Gray 
 
 Ditto 
 Palmer & Smith 
 J. & H. Evans 
 
 By whom Drawn. 
 
 Themselves 
 
 Ditto 
 
 Ditto 
 My Pro. Note 
 Themselves 
 
 To whom Payable. 
 
 James Smith & Co. 
 Their Order 
 
 Ditto 
 Their Order 
 William Bell & Co. 
 
 B ILL- 
 CD 
 
 Place. 
 
 Manchester 
 Glasgow 
 
 Ditto 
 Glasgow 
 Manchester 
 
 BILLS 
 
 4 
 
 When 
 Received. 
 
 From whom received. 
 
 By whom Drawn. 
 
 To whom Payable. 
 
 Place. 
 
 1 
 2 
 3 
 4 
 
 Mar. 
 April 
 
 29 
 
 8 
 
 12 
 
 Alexander Adams 
 Andrew Dalgleish 
 Murray & Steven 
 James Walker 
 
 My Draft 
 Himself on J. Gow 
 Their Pro. Note 
 My Draft 
 
 My Order 
 Pay to A. Dalgleish 
 My Order 
 Ditto 
 
 Glasgow 
 
 Falkirk 
 
 Glasgow 
 
 Ditto 
 
(1) 
 
 BOOK. D. 
 
 BOOK-KEEPING BY SINGLE ENTRY, 
 
 .53 
 
 1817 
 
 Mar. 
 
 25 
 
 Apr. 
 
 30 
 
 Debtors. 
 
 Thomas Kendal, remitted him More's Draft on Downe 1 
 & Co. at 45 days, J 
 
 William Ainsworth, remitted him More's Draft on Downe 7 
 
 & Co. at 45 days, 3 
 
 John & Dan. Beckford, paid their bill due this day, 
 
 Muir & Gray, paid ditto, 
 
 M'Lay & Harvey, . . paid them in full 
 
 Balance of discounts as ^ contra, 
 
 Money expended, being difFerence betwixt Cash paid and" 
 received, entered separate from the above in Petty Ex- 
 pense-Book, 
 
 Balance, being Cash in hand this day, 
 
 Discounts 
 Received. 
 
 0//16 // 
 
 f/2 f/9 
 0//15 // 5 
 
 1//14 // 2 
 
 Gross Sums 
 Paid. 
 
 20 
 
 32 
 
 38 
 
 47 
 5 
 
 144 
 
 50 
 732 
 
 927 
 
 17 
 
 17 
 
 15 
 
 10 
 
 5 
 5 
 
 BOOK. D, 
 
 (1) 
 
 IPAYABLE. 
 
 Date, and 
 
 Term. 
 
 Where 
 Payable. 
 
 When due. 
 
 Sum. 
 
 When 
 
 and to whom paid. 
 
 March 
 April 
 
 2 
 8 
 8 
 4 
 17 
 
 30 days 
 
 1 mo. 
 
 2 mo. 
 
 3 mo. 
 2 mo. 
 
 Glasgow 
 Ditto 
 Ditto 
 
 Glasgow 
 Ditto 
 
 April 
 
 May 
 
 July 
 June 
 
 4 
 11 
 11 
 
 7 
 11 
 
 38 
 47 
 47 
 48 
 29 
 
 13 
 11 
 10 
 12 
 13 
 
 3 
 
 
 8 
 6 
 
 
 April 
 
 4 
 11 
 
 Paid to J. Smith & Co. 
 Paid Ship Banking Co. 
 
 
 
 
 
 
 R 
 
 ECl 
 
 ^IV 
 
 ABI 
 
 .E. 
 
 
 
 Date, and Term. 
 
 Where 
 Payable. 
 
 When due. Sum. 
 
 When 
 
 and how disposed of. 
 
 March 19 
 
 Feb. 12 
 
 April j 4 
 
 8 
 
 2 mo. 
 4 mo. 
 
 3 mo. 
 3 mo. 
 
 Glass;ow 
 Falkirk 
 Glasgow 
 Ditto 
 
 May 
 June 
 July 
 
 22 25 
 
 15 28 
 
 7 26 
 
 20 23 
 
 18 
 
 5 
 
 10 6 
 
 7 
 
 Mar. 
 April 
 
 29 
 16 
 
 Discounted with C. Walker. 
 Discounted with Ship Bank. 
 Ditto 
 
H 
 
 LEDGER D. 
 
 («) 
 
 Dr. 
 
 J. 
 
 &H 
 
 .1 
 
 ]vANS, Manchester. 
 
 
 c 
 
 r. 
 
 1817 
 Apr. 
 
 30 
 
 To Balaace, •: 
 
 ) 71 
 
 9 
 
 5 
 
 1817 
 Mar. 
 
 2 
 
 By Goods, Bill at 2 mos. 
 
 I 71 
 
 9 
 
 5 
 
 
 
 
 
 
 
 i 
 
 ' 
 
 
 i ,i>r. 
 
 A¥lI.l.IAM AiNSWORTH 
 
 , Manchester^ 
 
 
 c 
 
 r. 
 
 Apr. 
 
 1 - 
 
 3 
 
 ■ 
 To Cash, Downe, & Co. 1 
 
 L 82 
 
 7 
 
 // 
 
 Mar. 
 
 2 
 
 By Goods, 1 mo 1 
 
 32 
 
 7 
 
 II 
 
 1 " 
 
 
 
 I) 
 
 \. 
 
 i John & Dan 
 
 . Beckford, Manchester. 
 
 
 c 
 
 r. 
 
 Apr. 
 
 4 
 
 To Cash paid Bill, ...... J 
 
 L 38 
 
 13 
 
 3 
 
 Mar. 
 
 2 
 
 By Goods, Bill @ 30 days ] 
 
 [\ 38 
 
 t 
 
 13 
 
 3 
 
 
 
 
 
 
 
 D 
 
 r. 
 
 Thomas 
 
 Kendal,, 
 
 Manchester. 
 
 
 c 
 
 r. 
 
 Mar. 
 
 25 
 
 To Cash, Downe, & Co. I 
 
 20 
 
 // 
 
 II 
 
 Mar. 
 
 6 
 
 By Goods, 1 mo \ 
 
 I 20. 
 
 // 
 
 II 
 
 
 
 
 E 
 
 >r. 
 
 Muir 
 
 & Gray, Glasg-ow. 
 
 
 Cr. 
 
 Apr. 
 
 11 
 
 30 
 
 To Cash paid Bill, I 
 
 To Balance, o 
 
 47 
 47 
 
 11 
 
 10 
 
 II 
 
 8 
 
 Mar. 
 
 8 
 
 By Goods, Bills 1 and j ^ 
 2 mos. 3 ^ 
 
 \ 95 
 
 1 8 
 
 
 
 
 95 
 
 1 
 
 8 
 
 
 j 1 
 
 
 
 i 
 
 Dr. 
 
 Palmer & Smith, Glas<;ow. 
 
 Cr. 
 
 Apr. 
 
 30 
 
 To Balance, , 
 
 48 
 
 12 
 
 Mar. 
 
 By Goods, Bill @ 3 mos. 
 
 48 
 
 12 
 
(2) 
 
 I.EDGER 1>. 
 
 OO 
 
 D 
 
 r. 
 
 M'Lay & 
 
 Harvey 
 
 ,. 
 
 Grlasgow. 
 
 
 c 
 
 r. 
 
 1817. 
 Apr. 
 
 2fi 
 
 To Cash, 1 
 
 5 
 
 11 
 
 2 
 
 1817. 
 Apr. 
 
 4 
 
 By Goods, 3 mos. or 1 ^ 
 
 ^ f'Cent...... j - 
 
 5 
 
 11 
 
 2 
 
 
 
 
 
 
 
 Dr. James 
 
 Tait, Kilsyth. 
 
 c 
 
 r. 
 
 Mar. 
 Apr. 
 
 To Goods, 3 mos. or ) I 
 
 2if Cent ly- 
 
 To Ditto, 3 
 
 30 
 6 
 
 37 
 
 14 
 
 Apr. 
 
 30 
 
 By Balance, 
 
 14 
 
 Dr. 
 
 William Taylor, Glasg-ow. 
 
 Mar. 
 
 18 
 
 To Goods,. 
 
 12 
 
 Mar. 
 Apr. 
 
 By Cash,. 
 B^ Bittq, 
 
 Cr. 
 
 o VI 
 
 1-2 
 
 Dr 
 
 '• 
 
 Murray 
 
 & 
 
 Steven, 
 
 Glasgow. 
 
 
 c 
 
 r. 
 
 Mar. 
 
 19 
 
 To Goods, Bill at 3 mos. 
 
 1 
 
 26 
 
 10 
 
 6 
 
 Apr. 
 
 16 
 
 By Cash, discounted 7 
 
 Rill "Tih Fiilw ( ' 
 
 26 
 
 to 
 
 6 
 
 
 
 
 
 
 
 
 
 
 1 
 
 
 Di 
 
 r. 
 
 Alexander Adams, 
 
 Falkirk. 
 
 
 
 c 
 
 'r. 
 
 Mar. 
 
 19 
 11 
 
 To Goods, Bill at 2 mos. 1 
 Td Ditto, t 
 
 25 
 
 i 4 
 
 18 
 4 
 
 // 
 II 
 
 Apr. 
 
 30 
 
 By Balance, 
 
 1 
 
 ;> 
 
 30 
 
 2 
 
 II 
 
 Apr. 
 
 
 1 
 
 1 
 
 i 
 
 
 30 
 
 2 
 
 II 
 
 
 
 
 
 
 
 
 
 
 Dr.. 
 
 James Walker, Glasgow. 
 
 Cr. 
 
 Mar. 
 Apr. 
 
 ToGoods,Billat3mos. 
 To Ditto, 
 
 19 
 3 
 
 23 
 
 9 
 10 
 
 Apr. 
 
 16 
 
 By Cash, discounted ^ 
 BillllthJuly,...'. ] 
 
 1 
 
 1 
 i 
 1 
 
 f 
 
 23 
 
 1 
 
 7 
 
56 
 
 tEBGEK D. 
 
 <3) 
 
 Dr. 
 
 Andrew Dalgleish, Falkirk. 
 
 Cr. 
 
 1817. 
 Mar. 
 
 To Goods, Billat2 mos. 
 To Ditto, 
 
 
 
 
 
 1817. 
 
 
 2 
 
 8 
 
 17 
 
 4 
 
 Mar. 
 
 29 
 
 
 21 
 
 IC 
 
 « 
 
 Apr. 
 
 6 
 30 
 
 30 
 
 13 
 
 10 
 
 By Cash, disco. BilH 
 
 on Gow, 15th June, 3 
 
 By Goods returned,,. 
 
 By Balance, 
 
 1 1 28 
 
 5 
 
 II 
 
 2| 1 
 
 16 
 
 II 
 
 5 ! // 
 
 12 
 
 10 
 
 '30 
 
 13 
 
 10 
 
 Dr. 
 
 Money Sales. • 
 
 Cr. 
 
 Mar. 
 Apr. 
 
 To Goods, John Jer- ") ' 
 vey, due 9th April, 3 1 
 To do. T. Hay, 18th Apr - 
 To do. H. Gow, 2d May, 4 
 
 3 
 12 
 
 22 
 
 Apr. 
 
 By Cash, . 
 By Ditto, . 
 Bv Balance, 
 
 1 
 
 6 
 
 9 
 
 6 
 
 - 
 
 3 
 
 18 
 
 II 
 
 5 
 
 12 
 
 9 
 
 1 
 
 22 
 
 16 
 
 7 
 
 
 ■ f 
 
 Dr. 
 
 Thomas Balfour, Stirling^. 
 
 Cr. 
 
 Mar. 
 
 26 
 
 To Goods, 3 mos. 
 
 1 
 
 2 14 
 
 8 
 
 9 
 
 Apr. 
 
 30 
 
 
 
 
 
 By Balance, 
 
 14 
 
 Dr 
 
 • 
 
 James Douglas, 
 
 Stirling. 
 
 
 c 
 
 r. 
 
 Mar 
 
 26T'nOnoHs.9lde'Cent. ^ . 
 
 ! 11 
 
 6 
 
 II 
 
 Apr. 
 
 8 
 
 By Cash, 1 
 
 11 
 
 6 
 
 II 
 
 
 
 for Cash, 3 
 
 
 
 
 
 
 • 
 
 ! 
 
 
 
 D 
 
 f. 
 
 Da 
 
 STID 
 
 Si 
 
 "IRL 
 
 ING, 
 
 G 
 
 reenock. 
 
 
 c 
 
 W. 
 
 Apr. 
 
 4 
 
 ToGoods,2j^Cent.) g 
 or 3 mos ji 
 
 11 
 
 10 
 
 5 
 
 Apr. 
 
 18 
 
 By Cash, 1 
 
 11 
 
 10 
 
 5 
 
 
 
 
 
 
 
 
 
(4) 
 
 I.EDGER D, 
 
 67 
 
 Dr. 
 
 William Lyle, Greenock. 
 
 1817. 
 Apr. 
 
 To Goods, 2 mos. 
 To ditto, 
 
 10 
 6 
 
 3 
 
 2 
 
 It 
 4 
 
 16 
 
 5 
 
 4 
 
 1817. 
 Apr. 
 
 By Cash,.. . 
 By Balance, 
 
 Cr. 
 
 10 
 
 3 
 
 II 
 
 6 
 
 2 
 
 4 
 
 16 
 
 5 
 
 4 
 
 
 
 — 
 
 
 Dr. 
 
 James Cochran, Paisley. 
 
 Cr. 
 
 Apr. 
 
 12 
 
 To Goods, 3 mos. 
 
 10 
 
 Apr. 
 
 30 
 
 By Balance, 
 
 Dr. 
 
 John Ramsay, Ayr. 
 
 10 
 
 Cr. 
 
 Apr. 
 
 15 
 
 To Goods, 2 mos. 
 
 3 9 
 
 1 
 
 10 
 
 Apr. 
 
 3G 
 
 
 
 
 By Balance, 
 
 10 
 
 Dr. 
 
 William Hamilton, Kilmarnock. 
 
 Dr 
 
 • 
 
 Ge 
 
 ORGE 
 
 Bo 
 
 NNAR, 
 
 Leith. 
 
 
 
 c 
 
 r. 
 
 Apr. 
 
 1.5 
 
 To Goods, 2|^Cent.| 
 for Cash, j 
 
 3 
 
 19 
 
 4 
 
 9 
 
 Apr. 
 
 30 
 
 By Balance, 
 
 5 
 
 19 
 
 4 
 
 9 
 
 
 
 
 
 
 
 Cr. 
 
 Apr. 
 
 17 
 
 To Goods, 2 mos '3 
 
 13 
 
 Apr. 
 
 30 
 
 "Ry Balance, 
 
 13 
 
 Dr. 
 
 David Ferg 
 
 rsoN 
 
 » 
 
 Glasgow, 
 
 
 C 
 
 r. 
 
 Apr. 
 
 20 
 
 To Goods, 21^ Cent. )L 
 for Cash, ] ^ 
 
 14 
 
 18 
 
 II 
 
 Apr. 
 
 30 
 
 By Balance, I 
 
 , 14 
 
 18 
 
 II 
 
 
 
 
 
 
 
 
58 
 
 LEDGER D. 
 
 (5) 
 
 Dr. 
 
 Balance, 30th April, 1817. 
 
 Cr. 
 
 To James Tait, due by him, Fol. 
 
 To Alexander Adams, 
 
 To Andrew Dalgleisb, 
 
 To Money Sales, H. Gow,.... 
 
 To Thomas Balfour, 
 
 To William Lyle, 
 
 To James Cochran, 
 
 To John Ramsay, 
 
 To George Bonnar 
 
 To William Hamilton, 
 
 To David Ferguson, 
 
 '^V^'c*B.^?."'^:}^'32.17//5 
 
 ToG.orf*;n*h*and,7 g^^^^2.10 
 ^ S. B. p. 4, . . 3 
 
 2 
 
 37 
 
 14 
 
 4 
 
 // 
 
 30 
 
 2 
 
 II 
 
 3 
 
 II 
 
 12 
 
 10 
 
 // 
 
 12 
 
 9 
 
 1 
 
 // 
 
 14 
 
 8 
 
 9 
 
 4 
 
 6 
 
 2 
 
 4 
 
 // 
 
 7 
 
 5 
 
 10 
 
 // 
 
 9 
 
 1 
 
 10 
 
 If 
 
 19 
 
 4 
 
 9 
 
 It 
 
 13 
 
 // 
 
 1 
 
 II 
 
 14 
 
 18 
 
 II 
 
 
 824 
 989 
 
 10 
 
 3 
 
 10 
 
 1 
 
 
 
 — 
 
 
 By J. & H. Evans, due them,. . 
 
 By Muir& Gray 
 
 By Palmer & Smith, 
 
 By Stock, for Cash in hand at 
 
 opening the Books, C. B. 
 
 £800 iiO iiO 
 
 Net Gain since, .... 2liin u 6 
 
 71 
 47 
 
 48 
 
 821 
 
 989 
 
 17 
 
 iC 
 
 INDEX. 
 
 Ainswortli, William, 1 
 
 Adams, Alexander, 2 
 
 Beckford, John Sc Dan, »^.,.. 1 
 
 Balfour, Thomas, 3 
 
 Bonnar, George, 4 
 
 Cochran, James, 4 
 
 Dalgleish, Andrew, 3 
 
 Douglas, James, 3 
 
 Evans, J. & H 1 
 
 Ferguson, David, 4 
 
 Hamilton, William, , 4 
 
 Kendal, Thomas, •...!« 1 
 
 FOt. 
 
 Lyle, William, 4 
 
 Muir & Gray, i 
 
 M'Lay & Harvey, 2 
 
 Murray & Steven, a 
 
 Money Sales, 3 
 
 Palmer & .Smith, i 
 
 Ramsay, John, 4 
 
 Stirling, David, s 
 
 Tait, James, 2 
 
 Taylor, William, , 2 
 
 Walker, James, , 2 
 
BOOK-KEEPING BY SINGLE ENTRY. 
 
 59 
 
 BOOK OF WARES, OR STOCK BOOK FOR SET D. 
 
 INDEX 
 
 TO EACH ARTICLE SEPARATELY. 
 
 :,; . Page. 
 
 Calicoes, whFte, ■\,4 . »%,■»* . ^ i, 6, 3 
 
 buflF, r.. 7 
 
 Cambrics, -f 7 
 
 * 7 
 
 Cotton-Cloth, twilled, 7 
 
 Cords, olive Tabby, 1 
 
 olive Genoa, 1 
 
 drab Genoa, ^...... . .. 2, 1 
 
 olive Constitution, 2 
 
 drab Constitution, 6, 5 
 
 fancy, 4 
 
 olive, 6 shaft, ..» 5 
 
 drab, 9 shaft, .«. 5 
 
 drab, back and face, ...6,5 
 
 mixture, *.....,,, 6 
 
 Dimities, fancy, , ,.., 3 
 
 Dutch Cord, S 
 
 south waltet, 4 
 
 PusTiAN, pillow, 2 
 
 Grandrels, plain, 4 
 
 striped, 4 
 
 Musrm, , , 7 
 
 Nankeens, 3 
 
 quiltings, *.... 4 
 
 TwiLTETs, Striped, 4 
 
 drab, «..^..... 4 
 
 Velvetbens, olive, ,..*. 2 
 
 drab, ....•., 2 
 
60 
 
 BOOK OF WARES. 
 
 0) 
 
 a 
 » 
 
 1^ CO 
 
 CO 
 
 <D 
 
 <D 
 
 a 
 
 Invoice, No. 1. 
 
 Dated Manchester, 2d March, 1817. 
 
 Purchased from 
 James & Hugh Evans. 
 
 a 
 
 
 
 
 «0 
 
 c« 
 
 05 
 
 Mar. 
 Apr. 
 
 Thomas Balfour, 
 John Ramsay, ..«• 
 George Bonnar, . . 
 William Hamilton, 
 David Ferguson,., 
 William Lyle, .... 
 Stock on hand.,.. 
 
 26 
 
 47 
 
 23 
 55 
 
 125 
 
 49i 
 
 28 
 28 
 
 ^56 
 
 49^ 
 
 26| 
 33 
 
 59| 
 
 23^ 
 
 49^ 
 
 3/2|, .. 
 
 2/ 
 
 3/2, .... 
 3/6, .... 
 
 2/6, 3/7, 
 2/, 3/3, 
 
 36 
 
 3 
 
 14 
 
 (6 
 
 12 
 
 8 
 
 2 
 
 17 
 
 9 
 9 
 3 
 
 4i 
 
 n 
 
(2) 
 
 BOOK OF WAUES. 
 
 61 
 
 o 
 
 CO 
 
 
 
 to 
 
 CO CO 
 
 <M CO 
 
 
 «3 
 
 •J 
 
 Invoice, No. I. Continued. 
 
 Mar. 
 Apr. 
 
 Murray & Steven, 
 George Bonnar, . , 
 William Hamilton, 
 David Ferguson, . . 
 Money Sales, , . , , 
 Stock, .......... 
 
 to 
 
 d 
 
 55 
 
 461 
 
 461 
 
 eo 
 
 CO 
 
 a 
 o 
 
 32 
 
 32 
 
 ■HIS? 
 
 CO 
 
 s 
 
 24^ 
 24 
 
 .a 
 
 O 
 
 23 
 
 23 
 
 46 
 
 CO 
 
 
 S ?-. 
 
 ■<3 >H|C^ 
 
 eo 
 
 o 
 
 o 
 
 T3 
 
 (/3 
 
 Brought forward 
 
 20/6, 
 
 3/6, 
 
 2A 
 
 3/9, 23/6, .. 
 3/6, 
 
 36 
 4 
 8 
 3 
 5 
 4 
 
 62 
 
 16 
 
 61 
 
 tr 
 
 9 
 
 4 
 
 9 
 
 9 
 
 a 
 
m 
 
 BOOK OP WARES. 
 
 (3) 
 
 O 
 
 iHKN 
 
 -HKM 
 
 o 
 
 o 
 
 r-l 
 
 H 
 
 ^ 
 
 ::> 
 
 C5 
 
 <N 
 
 fe 
 
 S: 
 
 © 
 
 (N 
 
 (N 
 
 « 
 
 00 
 
 o 
 
 Invoices, Nos. II. & III. 
 
 Dated Manchester, IdMarch, 1817. 
 
 Purchased from 
 William Ainsworth, No II. 
 J, & D. Beckford, hi. 
 
 "O 
 
 H 
 H 
 
 Mar. 
 
 Apr. 
 
 18 
 
 19 
 [20 
 26 
 4 
 8 
 15 
 
 30 
 
 James Tait, . . . 
 William Taylor,. 
 Murray & Steven 
 James Walker, . 
 Thomas Balfoui:, 
 Money Sales, . , . 
 William Lyle, .. . 
 John Ramsay, . . . 
 George Bonoar, . 
 Stock, ( . . . 
 
 to 
 
 o 
 
 
 
 
 •-US} 
 
 s 
 
 Q 
 
 ;». 
 
 u 
 
 s 
 n 
 
 87 
 
 57i 
 
 54 
 
 112^ 
 
 3801 
 
 67 
 I79| 
 
 12 
 
 22 
 
 ^ - 05 
 •5 rj* »> 
 
 8 
 3 
 O 
 
 s 
 < 
 
 174 
 
 174 
 
 28 
 
 26 
 
 54 
 
 o 
 
 Q 
 
 T3 3 
 
 1/34, 1/8J. 
 
 28/ 
 
 27/ 
 
 1/7. .... 
 
 1/6 
 
 28/6, 
 
 28/6, ..... 
 
 1/6^ 
 
 V2^. 
 
 11 
 2 
 6 
 4 
 2 
 1 
 2 
 4 
 3 
 
 39 
 
 4 
 16 
 15 
 11 
 
 2 
 8 
 17 
 
 7 
 5 
 
 2i 
 
 // 
 
 // 
 
 // 
 6 
 // 
 10| 
 3 
 
 104 
 
(4) 
 
 BOOK OF WARES. 
 
 63 
 
 H W Tjt © 
 
 % Si S: S: 
 
 00 O lO o 
 
 Tf « CO © 
 
 C X -"t 
 
 -^ O CO 
 
 CO 
 
 © . 
 
 t: . 
 
 S: 
 
 © 
 
 lO 
 
 S: 
 
 % 
 
 © 
 
 
 -^ «* CO 
 
 
 s 
 s 
 o 
 
 Invoices, Nos. IV. & V. 
 
 Dated Manchesttr, MarchQth, 1817. 
 
 Purchased from 
 
 William Richardson, /or Cash, 
 Thomas Kendal. 
 
 
 -HKM 
 
 CO 
 
 H 
 
 
 a 
 
 CO 
 
 CO 
 
 o 
 
 © 
 
 a 
 
 u 
 
 S 
 < 
 
 
 8 S 
 
 ■*-' S3 
 
 a> a 
 
 4) » 
 
 Mar. 
 Apr. 
 
 Murray & Steven, . 
 James Walker, . . . 
 James Douglas,. . . 
 David Stirling, . . . 
 
 James Tait, 
 
 For my own use, . 
 William Lyle, , . . 
 Alexander Adams, 
 James Cochran, . 
 Stock, ...... . . . 
 
 25 
 
 54| 
 53J 
 
 48 
 
 12 
 
 80^ 
 
 58 
 
 21 
 
 61 
 
 24^ 
 26 
 
 18 
 30 
 
 1/9|, .... 
 1/5, 1/8. 
 1/8. 4/8, 
 1/6|, 1/10 
 7/3, ... 
 6/6, ... 
 1/7, 1/10 
 4/8, . 
 1/5, . 
 
 48 
 
 101| 
 
 60 
 
 108J 
 
 4 
 6 
 6 
 11 
 1 
 
 7 
 4 
 1 
 
 43 
 
 15 
 
64 
 
 BOOK OF WARES. 
 
 (5) 
 
 <0 i-i 
 
 03 
 
 « 
 
 Hit 
 
 © 
 r-l 
 
 
 Invoice, No. VI. 
 
 Dated Glasgow, 8th March, 1817. 
 
 Purchased frpm 
 MuiR & Gray. 
 
 -a 
 
 CO 
 
 o 
 
 a 
 •o 
 
 It 
 o 
 
 ;s 
 
 o 
 6 
 
 r-lKN 
 
 o 
 o 
 
 
 1»% 
 O 
 
 u 
 S 
 "O 
 
 o 
 
 v. 
 
 Mar. 
 
 Apr. 
 
 James Tait, , 
 
 Murray & Steven, . 
 Thomas Balfour, , 
 Andrew Dalgleish, 
 William Hamilton, 
 Money Sales, •••, 
 
 1 
 
 1/ 
 
 / 
 
 ' If 
 
 2 
 
 If 
 
 / 
 
 ' 56 
 
 a 
 
 ( 1/ 
 
 4 
 
 I // 
 
 56 
 
 // 
 26| 
 
 // 
 
 74 
 // 
 // 
 
 lOOi 
 
 If 
 
 If 
 
 49 
 
 // 
 
 If 
 
 49 
 
 24^ 
 
 27 
 
 // 
 
 51 i 
 
 49 
 49 
 
 3/3^,.... 
 2/7, .... 
 3/4, .... 
 
 2/6, 2/7, 
 3/4, .... 
 3/4, .... 
 
 4 
 3 
 8 
 16 
 4 
 8 
 
 44 
 
 8 
 
 3 
 
 11 
 
 10 
 
 3 
 
 re 
 
 7| 
 
 4 
 2 
 
 Hi 
 
(6) 
 
 BOOK OF WARES. 
 
 65 
 
 Oi «0 rH 
 
 r-l O 
 
 Hot H'=< 
 1> O 
 
 o 
 
 o 
 
 
 s 
 o 
 
 pa 
 
 Invoice, No. VI. Continued. 
 
 o 
 
 -a 
 
 Oi 
 
 
 05 
 
 ©1 
 
 U 
 
 Mar. 
 
 Apr. 
 
 James Tait 
 
 William Taylor,.. . 
 Murray <fe Steven,, 
 James Walker, . . . 
 
 Cash, 
 
 Andrew Dalgleisb, 
 
 Ditto, 
 
 Money Sales, 
 
 James Tait, 
 
 For my own use, . 
 James Cochran,. . . 
 Stock, ....;...... 
 
 51 
 
 49i 
 
 26* 
 
 49^ 
 
 261 
 
 24: 
 
 75; 
 
 
 23; 
 
 1 
 ] 
 
 20 
 
 Brough t forward, 
 
 5/1, 25/ 
 
 25/ .....•, 
 
 24/6, V..., 
 
 3/5, .......... 
 
 3/7, less, 2/5^., 
 26/.'* •,..«^»**«< 
 
 26/ ...... 
 
 25/6, 
 
 5/3, 
 
 4/6, 
 
 24/6, 
 
 44 
 15 
 3 
 7 
 8 
 4 
 1 
 5 
 2 
 5 
 
 100 
 
 16| \\l 
 
 9 
 15 
 
 7 
 
 9 
 
 112 
 
 6 
 
 4 
 
 11 
 
 14 
 
 10 
 
 3 
 
 // 
 // 
 
 li 
 6 
 
 // 
 
 /; 
 
 '/, 
 10 
 
 n 
 
 R 
 
66 
 
 BOOK OP WARES. 
 
 (7) 
 
 r-i ©» 5J H 
 
 5, r-( 
 
 o o 
 
 (M 
 
 Invoices, Nos. VII. & Vlll. 
 
 Dated Glasgow, 9th March, and Ath 
 April, 1817. 
 
 Purchased from 
 
 Palmer & Smith, and 
 
 M'Lay & Harvey. 
 
 Mar. 
 
 Apr. 
 
 30 
 
 Alexander Adams, **.... 
 
 Andrew Dalgleish i 
 
 Money Sales, 
 
 James Douglas, 
 
 James Walker, 
 
 Cash, 
 
 James Cochran, 
 
 Cash, , 
 
 Returned by Andrew 1 
 Dalgleish, J 
 
 Stock, , 
 
 
 
 a 
 
 12 
 36 
 
 48 
 
 48 
 
 CM 
 
 « 
 
 Q 
 c-i 
 
 
 
 12 
 
 12 
 
 12 
 
 12 
 
 12 
 
 (J 
 
 
 336 
 56 
 84 
 
 56 
 56 
 
 588 
 
 28 
 
 616 
 
 28 
 
 28 
 
 28 
 
 28 
 
 © 
 
 (N 
 
 -N 
 
 (0 
 
 S: 
 
 S: 
 
 5; 
 
 S: 
 
 
 
 ,^ 
 
 -N 
 
 cc 
 
 5= 
 
 -H 
 
 -H 
 
 
 <M 
 
 
 
 "1* 
 .0 
 
 
 
 24 
 
 24 
 
 
 O 
 
 
 Q 
 
 »/«i. 
 
 2/-,. 3/. 1/0^, 
 
 '/6^, 
 
 V«. 
 
 V^i^. 1/9-..- 
 1/6|, less 1/j, 
 
 1M, 
 
 1/a, 
 
 3/ 
 
 25 
 
 7 
 6 
 4 
 3 
 4 
 4 
 2 
 
 59 
 
 1 
 
 57 
 
 18 
 
 n 
 
 s 
 
 10 
 
 15 
 
 5 
 
 6 
 
 6 
 
 2 
 
 16 
 
PART It. 
 BOOK-KEEPING by Double Entry* 
 
 1 HE method of Book-keeping by Double Entry is founded on ^ery general Principles, and is 
 the most certain in its conclusions. By this method, for every sum entered on the Dr. side of 
 any Account, the same Sum must be carried to the Cr. side of other Accounts ; and it follows 
 from fliis, that an error cannot easily pass imnoticed, because the Sums of the Dr. and Cr. sides 
 must be equal. The Ledger, when properly kept, exhibits, in a clear and concise point of vieWj 
 not only the Debts due to, or by the Owner, but the amount of the Cash and Bills, the amoimt of 
 the Purchases and Sales, the value of the Quantity on hand, and the Gain or Loss on the whole. 
 This method of Book-keeping is therefore best adapted to extensive and complicated Business* 
 
 The matter, which a Merchant's Books should contain, may be reduced to the three following 
 heads. 
 
 thirst. The Debts owing to him, and those which he owes to others. 
 
 Secondly, The Goods, and other Property, belonging to him, at commencement of the iSooks ; 
 the amount sold, or otherwise disposed of; and the quantity and value stiU on hand. 
 
 Thirdly, His Stock or Capital at commencement, the Prqfitg he has acquired, or the Losses 
 sustained, and the amount of his Stock at present. 
 
 The method of Book-keeping, which answers these purposes, must be on the Principles of 
 Double Entry ; and the plan which exhibits these most clearly and concisely, is best adapted to 
 the nature of the Business. 
 
 CHAP. I. 
 Of the Waste-Book, and the SubsiDiaby Books. 
 
 The Waste-Book records every Transaction in Business, which produces any alteration in 
 the State of the Owner's Affairs. Formerly only one Book was used for this purpose, but 
 Modern Practice divides this Book into the following : 
 
 I. The Invoice-Book, which contains the particulars of Goods purchased. — This Book is 
 usually made of Blue or Cartridge paper, on which the original Invoices are pasted, when checked. 
 
 Sometimes this Book is dispensed with, by having the original papers filed up ; and only the 
 Seller's name, and amount of the Purchase, entered in the Day-Book. 
 
68 BOOK-KEEPING BY DOUBLE ENTRY. 
 
 II. The Book of Shipments, or Invoice-Book outwards, in which are entered an account of 
 such Goods as are sent off, either in consequence of orders from the Person or Company, to whom 
 they are addressed, or consigned for Sale. 
 
 III. The D ay-Book generally records the Sales, or disposal of such Goods as the merchant 
 has on his own Account, and every other Transaction which cannot with propriety be entered in 
 any of the other Books. Sometimes it contains the amount of the several Purchases, and also of 
 the Shipments, with a reference to the Invoice-Book for Parti cidars. 
 
 Some Accountants enter also in the Day-Book, the Sales on Consignment as they are made ; 
 and, at the end of the month, or when the Sales are finished, they are collected and transcribed 
 into the Account-Sales-Book. 
 
 IV. The Account-Sales-Book, in which are entered the Sales of Goods Consigned, and the 
 several Charges laid out, or incurred on them ; as Cellar or Warehouse Rent, Interest on Money 
 advanced, Commission, &c. with the Net Proceeds ascertained. 
 
 When any Consignment is sold at once, or in lots at one time, it is best to enter the Sales as 
 they are made in the Account-Sales-Book only; but where the Sales are small, and made at 
 diflerent times, we think it preferable to insert them in the Day-Book as they are made, with a 
 distinctive mark on the margin. At the end of the month, or when the Sales of the Consignment 
 are finished, collect them from the Day-Book into the Account-Sales-Book. It is proper that 
 this Book contain the Account-Sales exactly in the form in which they are rendered to the 
 Employers. 
 
 V. The Cash-Book ; on the left-hand page, or Di\ side, are entered all sums of money recei- 
 ved ; and on the right-hand page, or Cr. side, all sums paid. This Book enables the Cash-Keeper 
 to check the money on hand as often as he finds it necessary, and it reduces the Cash Account in 
 the Ledger to twelve lines, that is, one for each month in the year. 
 
 VI. The Bill-Book, in one part of which are entered all Bills which the Merchant receives, 
 and, in the other, all Bills which he grants or accepts. It is ruled with a number of columns for 
 the different clauses of the Bills; as the date; when received ^ or accepted : on whom drawn, or to 
 whom granted ; when and tohere payable ; the sum of the Bill, and the event, that is, w hether paid, 
 discounted, or protested. 
 
 The Books above described contain the materials from which the Journal and Ledger are 
 composed, and therefore should be kept with the greatest precision, and every calculation in them 
 should be examined before it is journalized and posted ; for any mistake or error in any of them 
 must, of course, run through the Journal and Ledger. 
 
 Having thus given a brief description of the nature and use of the Subsidiary Books, which 
 compose the Waste-Book, we shall next consider the Ledger, because, though the Journal comes 
 before it in the order of writing, yet the Journal cannot be well understood until the nature of thp 
 Ledger be explained. 
 
 CHAP. II. ^.. 
 
 ,iiooJL 
 
 Op the Ledger, and an EXPLANATION of the Accounts. 
 
 ni 
 
 '' The Ledger collects together articles of the same kind under their respective heads^ andj for 
 this purpose, it is divided into several Accounts, the Dr. and Cr. of each being opposite. The 
 difference between the Dr. and Cr. sides is called the Balance of .the Account. 
 
 The Accounts of the Ledger, when the Books are' kepi by &b6Me Entry, may be distin- 
 guished into three kinds, answering to the three objects which a Merchant's Books should 
 exhibit. 
 
^ 
 
 ELEMENTARY PRINCIPLES AND RULES. 6^9 
 
 First, PERSONAL ACCOUNTS :— A. B., or any Person's -Account, contains on the Dr. 
 the Sums for which he is accountable to us, and on the Cr^ the sums for which we are accountable 
 to him. The Balance shews how much is owing. 
 
 The two Accounts which follow, are kept to prevent the necessity of opening Accounts for 
 /every Person with whom we have transactions, which are settled by Bills. 
 
 Bills Receivable, contains on the Dr., all the Bills we receive for any debt owing us; and 
 on the Cr., those of which we receive payment, or which we otherwise dispose of. The Balance 
 is the sum owing us in BiUs in hand. 
 
 Bills Payable, contains on the Cr. the Bills we grant or accept, and on the Dr. those wc 
 have paid. The Balance is the sum we owe in accepted Bills. 
 
 Secondly, REAL ACCOUNTS, — which are Accounts of any kind of Property, such as CASH, 
 Goods, Ships, Houses, Lands, or the like. 
 
 Cash, contains on the Dr., the sums of money We receive, and on the Cr. the money we pay* 
 The Balance shews the cash on hand. 
 
 Goods, contains on the Dr., the amount of the Purchases, and all Charges ; on the Cr.> the 
 Sales, or other Returns. The Balance, after valuing the quantity on hand, is placed on the Cr., 
 and shews the gain or loss. 
 
 In general, Accounts of Property contain, on the Dr., the value of the property, and all expen^ 
 ses laid out on them ; on the Cr. the sales, or advantages arising from them, such as freights, rents, 
 or the like. The Balance is theg-flm or loss, when the value of the Property, or Subject on hand, 
 is added to the Cr. 
 
 Thirdly^ FICTITIOUS, or NOMINAL ACCOUNTS,— which are those of Stock, and 
 Profit and Loss. 
 
 f Stock is used instead of the name of the merchant or owner of the Books; on the Dr. id 
 entered the amount of his debts at commencement; and on the Cr., the arftount of his subject, or^ 
 in other words, the amount of the Cash, Goods, Debts, and other property, then belonging to him^ 
 The difference, therefore, shews his net Stocky or Capital, at that time. 
 * Profit and Loss contains on the Dr. every article of loss, and on the Cr. every article of 
 gain. The difference, when the several Items arising from the closing of the Ledger Accotots 
 are placed to their proper sides, shews the net Gain or Loss on the business. 
 
 To shorten and methodise the Profit and Loss account, it has been found convenient to open 
 several Subsidiary Accounts, such as the following : 
 
 Charges, — on the Dr. are entered all Expences paid or incurred on the Business-, which do hot 
 belong to any particular Account; on the Cr., usually the sums we charge our employers for 
 Warehouse or Cellar Rent, Postages, or the like. 
 
 Sometimes this Account is first Debited with the Charges on Shipments, and then Credited for 
 the same. 
 
 House, or Proper Expenses, — on the Dr. the sums of money) or the value of any tiling else 
 taken for private use. There is seldom any thing entered on the Cr. ; but there may be part of a 
 Sum which was withdrawn, and not all expended at the time of closing the Books-. 
 
 Interest, — on the Dr. all sums paid or incurred by us, for interest or discount on Bills, or odd 
 pence kept off in receiving a settlement; on the Cr. side, the sums for interest, or discount allowed us. 
 
 Commission, — on the Cr. are the Sums we receive as an allowance for the trouble of transacting 
 business for others. It is not usual to have entries on the Dr. ; and if there be any, it must be 
 Commission which we owe to others ; for instance. Bankers, who allow us to draw Bills on them, 
 and charge a Commission. 
 
 Insurance, — on the Cr. are entered the preiiiiums we receive for effecting insurance for others 
 on the Dr. the Losses sustained on the same. The Balance shews the gain or loss from being 
 concerned in Insurance. 
 
 Frequently, however, an Insurance Account is kept without regard to systematic order. It is 
 made Dr. for Sums insured with others, and Cr. when these sums are charged to the respective 
 
 S 
 
70 BOOK-KEEPING BY DOUBLE ENTRY. 
 
 Accounts on which they are due. The difference of all these Subsidiary Accounts is placed on the 
 proper side of Profit and Loss. 
 
 When we have posted a few Accounts into the Ledger, it will readily be perceived, that every 
 .Sum which is entered on the Dr. side of the Books, is also entered on the Cr. side ; and it follows 
 from this, that. If all the Accounts in the Ledger be added, the amount of the 
 
 SUMS OF the Dr, SIDE WILL BE EQU^L TO THOSE OF THE Cr. SIDE. 
 
 CHAP. III. 
 Op the journal, and RULES for Journalizing. 
 
 The Journal cont ains an arrangement of the whole Transactions in each mouth, with the £>rs., 
 and Crs. pointed out, that they may be easily posted into the Ledger. 
 
 The Rules for distinguishing Dr. and Cr. are inferred from the nature of the accounts in thfr 
 Ledger. In Personal Accounts, nothing is plainer than who are Dr. and ( V. ; in actual Business 
 this is not only understood, but felt. The following general Rides will apply in all cases, whether 
 in Personal, Real, Fictitious, or Nominal Accounts. 
 
 I. PERSONAL ACCOUNTS. 
 
 The Person, to whom any Article is delivered on credit, is Dr^ 
 The Person, /row whom any Article is received on trust, is Cr. 
 
 II. REAL ACCOUNTS. 
 
 Every Article bought, or received, is Dr. 
 
 Every Article sold, or delivered, is Cr. 
 
 III. FICTITIOUS, or NOMINAL ACCOUNTS. 
 
 ^ Profit and Loss, jj°^«^^^y '''*?' ^? ^^' 
 
 T^ I tor every gain, is. . , Cr. 
 
 When any entry is to be made in the Journal, we must consider, to which Accounts in th« 
 Ledger it is proper to be placed, both on the Dr. and Cr. sides. As the whole art of Journalizing 
 consists in a proper choice of Drs. and Crs., which is reckoned the most difficult part of Book- 
 keeping, it is proper to be more minute in the Rules ; and that these may be easily referred to, Ave 
 shall arrange them into distinct heads. We begin with the Journal- Entries which occur at the 
 opening of the Books, 
 
 • First, For the Inventory. 
 
 Sundries, l>r«,*to Stock. 
 
 Cash, for the money in hand. 
 
 Goods, or other Property, for the quantity and value. ^ 
 
 £ills Receivable, for the bills on hand. 
 
 Personal Accounts, for the Sums due to us on Open Accounts. 
 
 Secondly, for the List of Debts we owe. 
 
 4 
 
 Stock, Dr. to Sundries. 
 
 To Personal Accounts, for the Sums we owe on open accounts. 
 
 To Bills Payable, for our Acceptances not due, not paid. 
 
 * There is a difference among Acconiptants witli respect to using Cr. or Dr. after plnral titles of Accounts. It 
 seems to be the proper way to use tlie plural after Sundries only, and the singular after plural titles, which stand 
 for one Account only, as Bills Receivable, Di.-r^Smith Sf Bafrd, Dr. &c. 
 
ELEMENTARY PRINCIPLES AND RULES. 1\ 
 
 I. CASH TRANSACTIONS. 
 
 Cash is Dr for every sum received. 
 
 Cash is Cr for every sum paid. 
 
 Receiving Money on Discount.* 
 
 Method 1st. Cash Dr. to A. B. (the Payer) for the net Sum received. — Then 
 Interest Dr. to A. JS. for the discount allowed him. 
 2d. Cash Dr. to A. B. for the whole sum, — and 
 
 Interest, or Profit and Loss, Dr. to Cash, for discount, or by the Cash-Book. 
 
 Debit Cash, and say. To A. B. then. 
 
 Credit Cash, and say. By Interest for Discoimt. 
 
 Paying Money on Discount. 
 
 Method 1st. A. B. (the receiver) Dr. to Cash, for the net sum paid. — Then 
 
 A. B Dr. to Interest, or Profit and Loss, for discount. 
 
 2d. A. B. (the receiver) Dr. to Cash for the full sum. — and 
 
 Cash Dr. to Interest, qi Pro£t and Loss, for discount. 
 
 II. BILL TRANSACTIONS. 
 
 Bills Receivable is Dr for all bills received. 
 
 Bills Payable is Cr for all bills accepted. 
 
 Receiving Payment of Bills. 
 
 Cash Dr. to Bills Receivable, for No. — 
 
 Some, at the time of receiving a Bill, make no entry farther than recording it in the Bill-Book ; 
 and when it is paid or discounted, they enter Cash Dr. to A. B., on whose account it was received. 
 
 Paying Bills. .'■■. ad ilia oA] YI ,^.1^ 
 
 Bills Payable Dr. to Cash, paid No.— ■ ;^^ 5^ -.^ 
 
 Some also, when they grant or accept a Bill, do not make any Journal-Entry at the time, but 
 only record it in their Bill-Book, and when it is due or paidj the entry is ^|,rB. (on whose 
 account the Bill was granted,) Dr. to Cash, j^>j ^. 
 
 Discounting Bills, 
 
 Cash Dr. to Bills Receivable, for the sum of the bUl. — And 
 Interest, or Profit and Loss, Dr. to Cash, for the discount. 
 
 According to the old Systems — Sundries Drs. to Bills Receivable; Cash, for the proceeds of 
 the Bill ; Interest Account, or Profit and Loss, for the discount. 
 
 Drawing and Remitting Bills. 
 
 Method 1st, A. B. (to whom remitted) Dr. to C. D. on Avhom drawn. 
 2d. Bills Receivable Dr. to C. D.— And 
 A. B Dr. to Bills Receivable. 
 
 If we purchase Bills on London for cash, to be remitted, we enter A. B. (to whom remitted ) 
 Dr. to Cash, — and when we pay away, or indorse a Bill, which we bad entered, we make A. B. 
 (to whom paid or indorsed) Dr. to Bills Receivable. 
 
 • In the old Systems, the method of Journalizing fhis transaction, and others of a similar nature, is — Sundries 
 Drs. to A. B.—Cash for the nrt sum received, and Interest, or Profit and Loss, for the discount ; but such an entry 
 is made on the supposition, that the Cash is daily brought through the Journal, which is not according to the 
 improvements of modern practice. 
 
72 BOOK-KEEPING BY DOUBI.E ENTRY. 
 
 Renewing Bills. 
 
 First, If the Bill be in our own hands. 
 
 A. Bi (the accepter) Dr. to Sundries. 
 
 To Bills Receivable, for the Sum of the old bill . 
 
 To Interest, or Profit and Loss, for the Interest added to the new bill. 
 
 And, then, 
 Bills Receivable Dr. to A. B. for the new bill. 
 
 These entries suppose that interest is allowed for the time the Bill is renewed, and included in 
 the new Bill. If the interest be paid in Cash, enter Cash Dr. to Interest, or Profit and Loss for 
 the Interest. If Interest be not allowed, there is no occasion for any entry at the time when the 
 bill is renewed. 
 
 Some, however, would make either of the following entries. Bills Receivable Dr. to Ditto, 
 for the old Bill paid by the new one — or, A. B. Dr. to Bills Receivable for the old Bill — then. 
 Bills Receivable Dr. to A. B. for the new Bill. 
 
 Secondly, If the Bill be discounted, or paid away. 
 
 A. B... .. .. .. Dr. to Cash, when you pay his Bill,— -and 
 
 A. B.., .. .. . .Dr. to Interest, or Profit and Loss, for interest,— then 
 
 Bills Receivable Dr. to A. B. for the new bill. 
 
 In these entries we have supposed, that interest is included in the new Bill for the tijlie it is 
 renewed, as is usually done. If the new Bill be drawn for the same sum as the former, and the 
 Interest paid in Cash, there is no occasion to bring the Interest to A, B's. account; it is sufficient 
 to enter. Cash Dr. to Interest, or Profit and Loss for the interest. 
 
 Protesting Bills. 
 
 First, If the Bill be in our own hands. 
 Metliod 1st, A. B. (on whose account it was received) Dr. to Bills Receivable. — And 
 
 A. B k Dr. to Cash, for expences of protest. 
 
 2d, A. B « Dr. to Sundries. 
 
 To Bills Receivable, for the Bill. 
 To Charges, for expenses of Protest. 
 
 Secondly, If the Bill be discounted, or paid away. 
 
 A. B...., Dr. to Cash, paid his billj with expenses, — or, 
 
 A. B Dr. to Sundries 
 
 To C. D. (to whom the Bill was given) for the amount of the bill, with charges paid 
 
 by him. 
 To Charges, for additional expenses paid by us. 
 
 Accommodation Bills. 
 
 "When we grant our Bill to atiother, without receiving any value, merely for his accommodation, 
 it is sufficient to note the particulars into a Register Bill-Book, and take an obligation from him 
 tJiat he is to provide for it when it becomes due. If he then be unable to pay the Bill, the entry is 
 A.B.Dr. to Cash. 
 
 III. PURCHASES AND SALES. 
 
 Goods are Dr. for all Purchases and Charges laid out on tliem. ^T 
 
 Goods are Cr. for all Sales, or other Returns arising from themi ^^^ 
 
 Buying Goods. 
 
 If for Cash, • • .«•».. Goods Dr. to Cash. 
 
 — on Credit, » Goods Dr. to A. B. the seller. 
 
 — on Bills, Goods Dr. to Bills Payable. 
 
 — - on Indorsed Bills,. . • Goods Dr. to Bills Receivable. 
 
ELEMENTARY PRINCIPLES AND RULES. 73 
 
 If we purchase Goods, partly for Cash, and partly on Credit or Bill — the Seller is credited for 
 the amount of the Goods, and debited for the Cash and Bills. 
 
 Selling Goods. 
 
 If for Cash, Cash Dr. to Goods. 
 
 — on Credit, ,. .. A. B. the Buyer, Dr. to Goods, 
 
 — on Bill, * Bills Receivable Dr. to Goods. 
 
 If we sell Goods, partly for Cash, and partly on Credit or Bill, the Buyer is debited for the 
 amount of the Goods, and credited ior the Cash and Bills when received. 
 
 In these complex cases, we have taken no notice of the methods usxially given hy writers on this 
 subject, as they are obsolete and useless in business. 
 
 Bartering Goods. 
 
 First, When the value of the goods received and delivered is equal. 
 Goods received. Dr. to Goods Delivered. 
 
 Secondly, when the value is unequal. 
 
 Goods received Dr. to A. B. from whom they are received. — And 
 A. B Dr. to Goods Delivered, 
 
 When the value of the Goods received is more or less than the value of those delivered, it is 
 best to enter such Transactions as a Purchase and Sale, by crediting A. B. for the amount of his 
 Goods, and debiting him for the amount of the Goods delivered to him. The reason is, that 
 imless the difference be settled either by Cash or Bill, an Account must be opened for A. B., and 
 in that case, it is proper that the extent of our Transactions with him sho.uld appear at his Account 
 in the Ledger, 
 
 IV. SHIPMENTS ABROAD. 
 
 Goods may be sent off either as a Sale, in consequence of Orders from the Person or Company 
 to whom they are addressed, or as an Adventure, consigned to our Agent for Sales and Returns. 
 
 A. B. or Adventure Dr. to Sundries. 
 
 Method 1 st. To Export Goods, for amount of goods. 
 
 To Charges, for charges at shipping. 
 
 7o Commission.. .. for our commission, if any. 
 To the Broker, . . . for premium of insurance. — Or 
 To Insurance,*.... for premium. 
 
 or, — 2d, To Goods, for amount of goods and cdlximission on ditto. 
 
 To Charges for charges at shipping. 
 
 To Insurance.. .. for premium. 
 
 or, — 3d, To Goods, for amount, with charges, commission, and insurance. 
 
 Then make 
 Goods Dr. to Cash, . . for the charges ; and 
 Goods Dr. to Broker, for premiimi of insurance, if it has been added to the Invoice ; 
 
 if not. 
 Employer Dr. to the Broker for the premium. 
 
 •If the owner of the Books do not underwrite himself, it is understood that Insurance must then be made Dr. 
 to the Broker for the preminm. 
 
74 BOOK-KEEPING BY DOUBLE ENTRY. 
 
 or, 4th, To Merchandise, for amount, with charges and commission. 
 
 To Debts Payable, ... .for amount of freight, due the owners of the vessel, if not 
 
 belonging to us ; if our own vessel. 
 To Ship, (naming her) for ditto. 
 
 To Insurance, for premivmi and commission, if underwritten by us; if not, 
 
 To the Company's office for premium ; and, 
 
 To Profit and Loss for commission on insurance. 
 
 It is evident from the three last methods, that the Commission, or any other profit arising from 
 Shipping Goods, remains as a gain at the Account of Goods; and, in that case, a Commission 
 Account in the Ledger is not needed. It is certainly more methodical and satisfactory, to have 
 the Gain or Loss to appear at that Account from which it arises, and therefore we Avould give 
 these methods a preference to the first. For the same reason, we think the Charges paid out 
 should appear at the Goods- Account, as it serves no good purpose to carry a Sum to the Dr. or Cr. 
 side of an Account of Charges, when we know before hand, that the same Amount must be entered 
 on the opposite side of that Account. 
 
 In consigning Goods to an Agent abroad, it was formerly the custom to open several Accounts, 
 (all branches of the same adventure) ; but experience has found, that such distinctions are useless ; 
 for it is sufficient for Merchants to keep the vouchers they receive of the arrival of the Goods to 
 the Agent, without making any entry to that effect in their Books. In cases where the Agent 
 remits in full of the Adventure, no intermediate account is necessary, and the adventure is closed 
 by the Remittance ; or, if the Goods be lost, the Adventure is closed by Profit and Loss ; or by 
 the Underwriter's settlement, if insured. If the Agent send an Account-Sales, either in whole or 
 in part of the Consignment ; or if he make Remittances in part, it is better to open an account for 
 the Agent, and debit him for the amount of the Sales, and credit the Adventure for the same ; then 
 give him credit for the Remittances. This method is particularly useful where the Consignments 
 to one house are frequent, as it keeps the two Accounts perfectly distinct : The balance of the 
 Adventure shews what Goods remain in the Agent's hands, and when the Sales are finished, it shews 
 the Gain or Loss ; and the balance of the Account for the Agent shews how much the Sales exceed 
 his remittances. 
 
 Some Merchants do not bring the Adventure or Consignment through their Books, till they 
 receive an Account of the Sales from the Agent ; and then he is made Dr. to Goods for net proceeds. 
 This method may do very well where the issue of the Adventure is soon expected, and it saves the 
 trouble of opening some Accounts in the Ledger. 
 
 When you and your Correspondent reciprocally act as Agents and Employers for each other, 
 such transactions may be entered at two separate Accounts, distinguished by the mark h/a and m/a, 
 signifying his Account and my Account. The business which I transact for him is entered at the 
 former, and that which he does on my account at the latter. These distinctions are peculiarly 
 useful in cases of Bankruptcy ; for if the Agent fail, the Employer can claim and recover his 
 Consignments, or any Balance which may be due him ; but if the Employer himself become insol- 
 vent, all such property must be given to his Creditors. 
 
 In like manner, when two Merchants draw Bills on one another, and each of them pay his own 
 Bills, it is better to open two Accounts. A. B. h/a Bills, for the Bills drawn by him ; and A. B. 
 tn/a Bills for these Bills drawn on him. 
 
ELEMENTARY PRINCIPLES AND RULES. 75 
 
 V. GOQDS ON CONSIGNMENT. 
 
 When Charges are Paid on Goods Consigned. 
 
 Mediod 1st. Charges Dr. to Cash. 
 
 2d. A. B's. Goods Dr. to Cash. 
 
 Instead of A. B's Goods, the title may either be Sales of Cotton-Yarn^ Muslins, Sugar, &c. ; or, 
 Sales ^ the Ship, mentioning her name. Though any of these titles may be adopted for the first 
 entry, there is no room for choice afterwards; every subsequent entry must be journalized in 
 conformity to the original one. 
 
 When any of these Goods are sold. 
 
 If for Cash, Cash Dr. to A. B.^s Goods, or Sales of Cotton, or the like. 
 
 — on Credit, The Buyer Dr. to Ditto, or Ditto. 
 
 — on BiU,. ....... Bills Receivable Dr. to Ditto or Ditto. 
 
 If the Goods be sold for Cash, the transaction is accordingly entered in the Cash-Book, and th* 
 particulars of the Sale inserted m the Dai/- Book, or in the Account-SaleS'Book. . , ,. 
 
 When we take any of these Goods to Account. 
 Goods Dr. to A. B's Goods, or Sales of Cotton, &c. 
 
 When the Account-Sales is made out. 
 
 Method Jst, Sales Of Cotton Dr. to Sundries. 
 
 To Charges, for the charges paid out, and warehoiise rent. 
 
 To Commission,.. ..for our commission. 
 
 To Interest, (if any) charged on money advanced. 
 
 To Consigner, for net proceeds, 
 
 2d, Sales of Cotton Dr. to Sundries. 
 
 To Charges, for the charges, as before. 
 
 To CoMsiffner,., ., ..for net proceeds. ' ., 
 
 3d, A. B's Goods X)r. to Sundries. 
 
 To Cash,, k for charges. 
 
 To A. B for net proceeds. 
 
 If the Accoimtant chuses, he need not open a separate Accoimt for each Consignment, though 
 it is usually done ; but only one general Account, entitled Sales on Commission. In posting the 
 Ledger, the different Consignments, as stated in the Journal, are carried to this Account. This 
 method is followed in Sets B. and D. 
 
 It will be observed, that by the second method, the Commission and Interest charged remain as 
 a profit at the Account of Sales, and, by the third method, at A. B's Account of Goods. 
 
 Sometimes all the Charges and Interest on Shipments and Consignments already entered, and 
 to be entered, before taking a Balance, are collected from the Subsidiary Books, and posted in one 
 line to the Cr. of the Account of Charges and Interest respectively, and to the Dr. of the Sales on 
 Commission. This method saves much trouble at the time of posting the Ledger, when these 
 Transactions are numerous ; and> instead of having a line or Sum for each Shipment, as required 
 by the first method, or for each month, as in the second method, at the Cr. of Charges, or Interest 
 Account, it only requires one hne for the whole Shipments, from one Balance to another. This is 
 ■ done in Set. D. 
 
76 BOOK-KEEPING BY DOUBLE ENTRY. 
 
 VI. EFFECTING INSURANCES. 
 
 When Insurance is effected on Goods, either on your own Account, or on 
 
 Account of another Person. 
 
 Method 1st, Adventure, or A. B. Dr. to Sundries. 
 
 To the Broker, for the premium. 
 
 To Commission, or Profit and Loss, for Commission. 
 
 or, — 2d, To Insurance, for the Prem,ium and Commission ; then„ 
 Insurance Dr. to the Broker, for the premiimi. 
 
 or, — ^3d, Adventure, or A. B. Dr. to Insurance. 
 
 For amomit of premium, with Commission ; then make, 
 
 Insurance I ^^' '" -^'■''^"'» if insured by him ; or, 
 
 * \ Dr. to the Company's Accoimt of Insurance, if underwrote by the Company. 
 
 When a Return of Premium is allowed for Convoy, and Arrival of the 
 
 Vessel. 
 
 The Broker Dr. to Sundries, viz. 
 
 To the respective Accounts, (which were formerly charged with the full Premium) for the 
 return of premium. 
 
 Some enter only the Short Premium at first, Avhich avoids the above entry ; but in cases where 
 it is uncertain if the Vessel arrive with convoy, it is better to enter first the full premium : for 
 should the Vessel not arrive with Convoy, it requires a second entry to the Broker's €r., which 
 has a confused appearance. 
 
 The advantage of opening an Account for Insurance, where Insurances are frequent, although 
 the Merchant shoidd not underwrite himself, is obvious, from collecting the several Premiums 
 insured with each Broker, and carrying them, once a month iixto the I^edger. This cannot be done 
 where no Account of Insurance is kept. 
 
 If the Ship arrive safe, no other entry is necessary till the Premium be paid. If the Ship be 
 lost, the Accountant will be able to make the necessary Entries to close the Transaction, according 
 to the foregoing methods. — In the following Sets, several methods are given for settling cases of 
 this kind. 
 
 Though some Merchants open an Account for each Underwriter, yet we would by no means 
 recommend doing so : an Account for the Broker, or Assurance Company, is only necessary. In 
 an extensive Business, where Insurances are frequently made, as it often happens that there are not 
 less than twenty Underwriters concerned in a single Policy, this would occasion a great number 
 of Accounts to be opened in tlie Ledger, without answering so good a purpose as a general one. 
 It is sufficient to refer to the Broker's letter containing the names of the Underwriters, and the 
 sums they engage for. We may note imder the entry in the Journal, the names of the Underwri- 
 ^rs, with the extent of their several Subscriptions. 
 
ELEMENTARY PRINCIPLES AND RULES. 77 
 
 VII. BAD DEBTS. 
 
 "i^jf ^«» ••^'.•» hi"" 
 
 Where Debts become bad tlirough the failure of the Debtors, and any part not likelr 
 «oon to be recovered, it is more convenient to transfer them to one account, which may be 
 entitled Bad Debts. This method shews the amount of such Debts at one point of view, 
 and it saves the trouble of opening particular Accounts in a new Ledger. At this Account, the 
 Banki-upt's name, and the sum he owes, are mentioned, in order that the value of the debt may be 
 more easily estimated at taking a Balance. 
 
 JFSr**, If THE Failure BE A TOTAL Loss, enter j 
 
 Profit and Loss Dr. to Bad Debts, 
 
 Mentioning the Bankrupt's name, and amount of his debt. 
 
 As it very seldom happens that any failure turns out a total loss, it is proper not to throw any 
 Debt, however bad, out of the Books entirely, until the Bankrupt has obtained a discharge ; as, 
 previous to this, there is some chance that part may be recovered. 
 
 Secondly, When the Bankrupt pays a Composition, 
 
 Profit and Loss Dr. to Bad Debts, for the deficiency ; 
 
 And when a Dividend is received, or a final Settlement made, enter 
 
 The Article received, or Person accountable for it. Dr. to Bad Debt*. 
 
 Tliirdly, If at any after Period the Bankrupt should pay up the Balance, 
 Cash Dr. to Profit and Loss for the sum received. 
 
 When the Composition on any Banknipt's Subject is known at the time of taking a Balance, 
 make Profit and Loss Dr. to Bad Debts ; for the loss occasioned by the failure, and carry only 
 the difference to Balance, which is the Composition to be received. 
 
 If the Composition be not ascertained at Balancing, make such an allowance for a loss as it is 
 probable will be sustained, when a State of the Bankrupt's Affairs is made out, and charge Profit 
 and Loss Dr. to Balance for this sum, as so much against the Business. 
 
 This method may be adopted with Accounts of Property, such as Houses, Ships, or the like, 
 whose real value sometimes, at a Balance, cannot be exactly known. An allowance for Interest 
 on borrowed money, payable at a future period, may be stated in the same manner; and also In- 
 terest on money in Bankers' hands, especially when no Accoimts are opened for them in the 
 Ledger. 
 
 CHAP. IV. 
 POSTING AND COMPARING the BOOKS. 
 
 Thepostii^ of the Ledger, is the transferring of the Accounts in the Journal-entries into the 
 Ledger. The first step is to allot a space for each Account. The room for every Account cannqt 
 be exactly known, but must be conjectured from the number of the transactions which are likely 
 to follow. The Accounts may be opened as they occur in tlie Journal ; or Accounts of the same 
 kind may be placed together. This last arrangement is more convenient in extensive B.nsiness, 
 where it is often necessary to look into several of these Accounts at the same time. 
 
 JNText, an Index will be necessary for pointing out the folios of the Ledger where the Accounts 
 are opened. The titles of the accoimts are entered alphabetically in the Index ; that is. Personal 
 Accounts by the first letter of the sirname. Companies by the sirname of the Person who ; stands 
 first in the Firm, and every other Account by the first letter of the first word. 
 
 In posting the Ledger, proceed in the following manner : First, turn, by the help of the IndeK, 
 to the Account that is Dr. in the Journal-post, where it is opened in the Ledger; then, on the Dr. 
 side of the Account, write the date on the margin, and on the same line say, To the Account that 
 is Cr., annexing a short narration if necessary ; next insert, in the reference column, the page of 
 Ae Journal from which you are posting, and the sum in the money column; then turn to the 'Cr. 
 in the Journal-post, and on the Cr. side say, By the Account th&t is Dr., inserting the </<//<■, 
 
 U 
 
78 BOOK-KEEPING BY DOUBLE ENTRY. 
 
 reference, and sum, as before; this being done, turn to the Journal, and mark on the margin, or 
 in a column allotted for the purpose, the folio of the Ledger where the entry is posted. 
 
 In complex Posts, that is, where there are several Drs. and Crs., turn to each in their order, 
 and enter the articles according to the foregoing directions. 
 
 When the space allotted for any Account in the Ledger is filled up, the Account must be trans- 
 ferred to anotlier Folio ; for this purpose, write on both sides of the Accoimt opposite where the 
 
 sums will be placed when the account is added. Transferred to Fol. and insert the folio where 
 
 the Account is opened anew. Then after writing the tide of the new Account, and entering the 
 
 new folio in the Index, write on the Dr. To Amount brought from Fol. and on the Cr. By 
 
 Amount brought from Fol. inserting on each side, the folio where the Account was first opened. 
 
 The sxmis of an Account transferred should be left blank till the Books be compared, as an error 
 in any of the entries will occasion an alteration in the sum. 
 
 When either side of an Account is full, both sides should be transferred, and a diagonal line 
 drawn, to fill up the vacant space on the side which requires it. ^joivoitj 
 
 Some have their Ledger ruled with a column for pointing out the other entry corresponding to 
 any Account. This column is not given in any of the Ledgers, as we do not think it answers any 
 good purpose, because the Index affords the same reference ; besides, in many cases, especially 
 w^hen the Books are posted monthly, the word Sundries will occur, which can have no referring 
 figure, as more than one Account is meant, not to mention the additional trouble in posting the 
 Ledarer when that column is adopted. , . 
 
 The Journal and Ledger should be written by one Person, and at leisure hours, and should keep 
 pace nearly with the other Books. When the plan of Journalizing monthly is adopted, which 
 possesses many advantages over the other mode, the several Subsidiary Books should be Journa- 
 lized as soon as possible after the month is closed, for the preceding month, and immediately posted 
 into the Ledger. Every Book should be carefully revised, and compared with the Book from 
 which it is posted. 
 
 In comparing the Ledger with the Journal, proceed in the following manner : Begin with the 
 first Journal-post, and turn to the folio of the Ledger where the Dr. is entered, which you are 
 directed to by the reference figure in the margin, and compare the date, entry, and sum. If you 
 find them to correspond, it is well ; if not, the Ledger must be corrected, in conformity to the 
 Journal. Then place a dot before the reference figure in the Journal, and such a mark as V before 
 the sum in the Ledger. - 
 
 Proceed in the same manner to compare the Cr. of the Journal-post, and all the following 
 entries in their order. The dots in the Journal shew how far the comparison is advanced, and th© 
 marks in the Ledger shew what entries are compared. 
 
 It will be more convenient if two Persons assist each other in comparing the Ledger. One has 
 the Journal before him, and reads the Ledger-folio, titles of the Account, and Dr. or Cr. ; the 
 other turns to that Account, and reads the entry. 
 
 When the comparison of the Books is finished, glance over the Ledger, to observe if the mark 
 of comparison be affixed to each entry. If not, you must turn to the Journal, and observe if the 
 entries be right which had not been marked. 
 
 If the errors be not discovered at the first revisal, you must repeat the same operation till you 
 bring the Books to balance. Marks different from the former ones, or these crossed, may be 
 used, to signify that an entry has been examined oftener than once. Before, however, you begin 
 to compare the Ledger a second time, it is proper to examine if the additions in the Journal-posts 
 be right. 
 
 The foregoing directions for comparing the Ledger are applicable principally when the Books 
 are Journalized and posted daily ; and the multiplicity of entries at the Accounts, when this method 
 is adopted, is very liable to occasion errors in the posting of the Ledger. In sets B and C, the Books 
 are so constructed as to afford a check on the posting of the Ledger, without the trouble of comr 
 paring the Books. 
 
ELEMENTARY PRINCIPLES AND RULES. 79 
 
 CHAP. V. 
 BALANCING the BOOKS. 
 
 The Balancing of the lBx)oks is the closing of the several accounts in the Ledger, and collecting 
 into a concise abstract the balances as they appear at the Dr. or Vr. side of each Account. 
 
 Merchants generally Balance their Books once a year ; their object in doing so is to ascertain 
 their net Profit or Loss since the last balance, and exhibit the present state of their funds. If the 
 Business be of such a kind, that most of the branches naturally come to an issue at a certain time 
 of the year, that time should be adopted for taking a Balance. 
 
 It is proper before Balancing, to settle as many Personal Accounts as possible, to pay off all 
 petty Debts and small Charges, and to affix a moderate value to the Goods on hand, according to 
 the Current Prices at the time> and at which the Owner would be willing to purchase. It is more 
 correct and satisfactory to estimate the value of the Goods at the present prices, than at prime 
 cost ; for the design of affixing any value, is to point out the gain or loss ; for the gain is, in reality, 
 obtained as soon as the prices rise ; or the loss suffered, as soon as they fall. 
 
 Having posted into the Ledger all the articles in the Journal, before you close the accounts, it 
 is proper to make a Trial Balance, in order to try if the Dr. and Cr. sides correspond. For this 
 purpose, prepare two sheets of paper, ruled with two money-columns, for Dr. and Cr. ; write 
 Profit and Loss as the title of the one sheet, and Balance as the title of the other ; then leaving 
 Stocky and Profit and Loss, open till the last, take the balance, or difference of every AQCfJuut, in 
 the following manner : — - \v U ,'\r,ui»v-i *% 
 
 In the Cash Account enter the difference, which is the Cash on hand, on the Dr, side of the 
 balance sheet. 
 
 In Personal Accounts, if the Dr. be greatest, enter the difference on the Dr. side of the balance 
 sheet ; but, if the Cr. be greatest, the contrary. 
 
 In Bills Receivable, enter the difference, which is the Bills on hand, to the Dr. side of th« 
 balance sheet. 
 
 In Biils Pat/able, enter the difference, which is the sum owing in accepted bills, to the Cr. side 
 of the balance sheet. 
 
 la Goods, or other Property, if the whole be on hand, enter the amount on the Dr. side of the 
 l)alance sheet. If all be sold, and the Cr. side of the account be greatest, enter the difference, 
 which is gain, to the Cr. side of the profit and loss sheet; but if the Dr. side be greatest, the 
 difference is loss, and is entered on the Dr. side. If part be on hand, enter the value of it, (esti- 
 mated at prime cost, or at the current prices,) to the Dr. side of the balance sheet, and then 
 ascertain the gain nv loss on the part sold, which enter on the proper side of the profit and 
 loss sheet. 
 
 In Accounts of Adventures, when no returns have been made, enter the amount which stands 
 at the.jDr., on the Dr. side of the balance sheet. If returns be made, and the account credited 
 for the proceeds of the Sales, tnter the gain or loss on the C)r. or t)r. side of the profit and loss 
 sheet accordingly. 
 
 In Accounts subsidiary to Profit AND Loss, such as Charges, House, or Proper Expenses, 
 Interest, Commission, and Insurance, enter the difference lo the proper side of the profit and loss sheet* 
 
 "When you have in this manner collected all the balances, add the Profit and Loss sheet, inclu-' 
 ding the sums which stand at that Account in the Ledger. The difference is the net gain or loss : 
 To this, add the difference of the Stock Account) and the sum exhibits your net Stock or Capital, 
 and which will correspond to the difference of the balance Sheet, if the Books be correctly posted, 
 and the balances exactly collected, — The reason of this will appear from what follows : 
 
80 HOOK-KEEPING BY DOUBLE ENTRY. 
 
 The Balance Account contains on the Dr. the Cash on hand, the value of the Goods, or other 
 Property which belongs to you, and all debts due to you. The Cr. contains the sums you owe in 
 open Accounts, and in accepted Bills. The difference of Balance, therefore, exhibits your Net 
 Capital at present. The Stock Account contained your Effects and Debts at the commencement 
 of the Books ; therefore, the difference shews your net Capital at that time ; and when your 
 Profits dire added, or Losses subtracted from this Sum, it will, of course, also shew your net Stock 
 or Capital. Hence, the proof of Book-Keeping by Double-Entry consists of two methods of 
 ascertaining what your net Stock or Capital is : the one, from a view of your present effects and 
 debts; the other, from your former Stock, allowance being made for your profits or losses ; and 
 both will correspond, if the Book be correct. 
 
 The difference of Stock and Balance being found to agree, your next work is to close the 
 ieveral Accounts. For this purpose, transfer the sum or difference of each Account to its proper 
 place in the Ledger; or if the particulars of the Balance and Profit and Loss sheets are to b« 
 inserted in the Journal, which is frequently done, make the following entries : — 
 
 1st, Profit and Loss Dr. to Sundries, viz. the several Accounts on the Dr. side of the profit and 
 loss sheet; and 
 
 2nd, Sundries Drs. to Profit and Loss, viz. the several Accoimts on the Cr. side. 
 
 3d, Balance Dr. to Sundries, for the Cash and Goods on hand, and Debts belonging to us — th» 
 particulars of tl^e Dr. side of the Balance-Sheet. 
 
 4th, Sundries Drs. to Balance, for the debts owing by us on the Cr. side. 
 
 When the articles, which are comprised in these Entries, are posted into the Ledger, all the 
 Personal, Real, and JSominal Accounts, will balance, and you may add them as they are posted. 
 The only Accounts that remain open are Stock, Profit and Loss, and Balance. To close these 
 Accounts, some Accountants transfer the difference of Stock to the Cr. of Balance Account ; 
 others think, that every article in the Ledger should be posted from the Journal; and therefor* 
 they make the two following entries to close the Books : 
 
 1st, Profit flwrf Loss JDr. fo S/ocA:, for net gain ; or < 
 
 • Stock Dr. to Profit and Loss, iornei loss. 
 
 2d, Stock Dr. to Balance, for Net Capital. 
 
 The reason of ihe difference of the Stock Account agreeing with that of Balance, may be ex- 
 plained in a different point of view. It was formerly observed,* that the whole sums of the Dr. 
 and Cr. sides of tlie Ledger are equal ; and therefore, if the sides of every Account, except one, 
 be balaiiced, that one will balance of its own accord. The Balance Account alone remains 
 open, and, upon trial, you will find that both sides are equal. 'd 
 
 Though the Books mnst balance if no mistake has been committed, yet it is sometimes difficult 
 to adjust them exactly in extensive Business, when the Ledger has been posted daily. If the error 
 he so trifling as we do not think it worthwhile to make farther search to discover it, we may close 
 the Books by making Profit and Loss Dr. or Cr. for the same. This introduces an article on the 
 one side of the Ledger, which has none corresponding to it on the other, but is balanced by some 
 niidiscoTered error. 
 
 It is not necessary to begin new Books after balancing, nor to open the Accounts anew, unless 
 the present Folios be filled up. The Balances msiy be brought down, and the Accounts contmued 
 in the same folios ; but it is best to begin a new Ledger, if the present one appear to be insufficient 
 to contain the Busii^ess till another Balance. The articles of the Balance Sheet supply materials 
 to begih the hew Books, and these are made the first entries in the Journal. Sometimes the 
 severaJ balances are transferred from the old Ledger into the new one, without being brought 
 through the Journal. 
 
 When a person in theeonrse of Business conies to hate several sets of Books, it is usual to dis- 
 tbiguish'them by'the letter of the alphabet. Tbe-flrst set is marked A, the second B, and so 0B.t 
 
 — * ' ' ■ ■---.- ^-' ■ ■../,..,■■ . -■.,.■,..; [ ■ — ' ■ ■ ■ ' ' " 
 
 *8««>Pig<i70. 
 
ELEMENTARY PRINCIPLES AND RULES. 81 
 
 CHAP. VI. 
 
 PARTNERSHIP ACCOUNTS. 
 
 Partnership is when two or more Persons unite in Trade, and agree to divide the Profits 
 or sustain the Losses arising from the Concern, according to the terms of their contract. 
 
 The Books of a Copartnership should shew not only the different kinds of Goods, or other 
 Property belonging to the Partners, and the state in which they stand with neutral Persons, but 
 also how each Partner stands with the Company. This branch of the subject may be divided into 
 two general heads. 
 
 I. When the Partnership is only occasional, such as an Adventure, and you act as Manager. 
 
 First, When the Goods are wholly furnished by you. 
 
 This case is stated in Journal A, page 17, in a manner to answer daily Journalizing, which is 
 adopted in the shipments. In Set B the same method is given agreeable to monthly Journalizing. 
 In Set C, a different method from any of the former is given. These entries will be better under- 
 stood by a reference to the Sets, than to enumerate them here. 
 
 When the Agent transmits an Account-Sales for part of the Amount only, it is best not to enter 
 the partial Sales, especially in joint Adventures, until the Avhole of the Goods be disposed of, 
 unless a Balance intervene, as it breaks the Account without answering any good purpose. When 
 the Sales are finished, and an Account rendered, enter 
 
 Agent Dr. to Sundries. 
 
 To each Partner for his share of net proceeds. 
 
 To Adventure in Co., for your share of do. 
 
 It is proper to enter the Sales before balancing the Books, although a remittance should not have 
 been made ; because, when the Gain or Loss is considerable, it must affect the Balance- Account. 
 Though by this entry the sales are brought to the Cr. of the Partners' Accotints, yet it is not to be 
 understood, that you are accountable to them until you receive a remittance. In the event of the 
 Agent becoming Bankrupt, or any of the persons to whom he sold the Goods, if not guaranteed, 
 the partners must bear their share of the loss. 
 
 In cases where the Agent, to whom the Goods are consigned, is a Partner, he is debited 
 only for your share of the Net proceeds, and that of any other Person who empowers you to 
 act for him. 
 
 In every joint Adventure, it is to be understood, that the Person who is Manager, furnishes 
 each of the Partners with an Invoice, agreeably to the entry in his Books ; and the credit side of 
 his Account in his Books, must necessarily be the same ^s the debit side of his Account in the 
 Manager's Books. 
 
 Secondly, When each Partner furnishes a Part of the Goods.* 
 
 Method 1st, Adventure in Co. Dr. to Sundries. 
 
 To each Partner, f. . • for Avhat he furnished. 
 
 To Goods, for what you furnished. 
 
 To Charges, for amount paid by you. 
 
 • Themethodof statinscAuch Transactions according to the aid Systems,.is to open two Accaimtsibr each Partner. 
 His account proper t is credited for the value which he' advances ; and then, in a second entry, the Partner's Account 
 proper is made Dr. to his Account in Co. for his share of the cost. This method renders the Transaction very 
 complex and confused, by debiting each Partner for his part of the cost, and then crediting bim in another* Account 
 for the same. : !> >; : ir • 
 
82 BOOK-KEEPING BY DOUBLE ENTRY. 
 
 There is no occasion for any other entry until you receive an Account- Sales, in which the Net 
 proceeds are ascertained- The Agent is then made Dr. to Sundries, To Adventure in Co. for the 
 outset charge, To each Partner for his share of the gain, and To Profit and Loss for your share, 
 if the Business has yielded profit ; if otherwise, the necessary entries will easily occur to the 
 Accountant. 
 
 Method 2d, Adventure in Co. Dr. to Sundries: 
 
 Viz. the several Creditors as before. — Then, ^ 
 
 Each Partner Dr. to Adventure in Co, for his share of the cost. 
 
 When you receive an Account Sales, enter the Agent Dr. to Sundries, To Adventure in Co. 
 for your share of net proceeds, and To each Partner for his share. It is obvious that, by this 
 entry, the difterence of the two sides of the Adventure in Co., exhibits your Net Gain or Loss, and 
 which may. be closed at this time, or at any future period. 
 
 Thirdly, When an Adventure is from any Place, — on receiving the Invoice some 
 enter. 
 
 Method 1st, Adventure from — in Co. Dr. to Sundries, 
 
 To the Person from whom the Goods were ordered, for the amoimt ; 
 To the Broker, for the premium, if the goods be insured ; and 
 To Charges, if any be paid hy you. 
 
 When the Adventure comes to an issue, and has been successful, each partner is credited for his 
 share of the profit, and To Profit and Loss for your share. If there has been loss, these Accounts 
 are debited for their respective proportions. 
 
 Method 2d, Sundries Drs. to the Person, from whom the goods were ordered. 
 Each Partner .... for his share of the cost. 
 Goods in Co for your share, and all charges paid by you. 
 
 It is more convenient to enter the amount of the Charges to the Debit of Goods in Co., as the 
 dividing of the Charges would occasion several complex entries ; besides, the Account of Goods in 
 Co. should shew the extent of the Adventure, which could not be the case if that account were 
 debited for your part of the Charges only. In the Account Sales, the Charges are deducted in 
 ascertaining the Net proceeds, and therefore the result is the same as if each Partner had been 
 debited for his proportion of the Charges. 
 
 The first of the two methods here given is followed in Set A, and though it has the appearance 
 of simplicity, yet it is very defective. — The second is given in Set B, and is much more satisfactory 
 and correct, because each partner should be debited with his share of the cost ; for, whatever way 
 the sales of the Goods turn out, the Partners are accountable to you for their proportion. 
 
 For the Sales — the several Purchasers are made Dr. to Goods in Co., and when the Sales are 
 finished, the entry is. 
 
 Goods in Co. Dr. to Sundries.* 
 
 To Charges for Rent, and for Incidents during the sale. 
 
 To each Partner.. for his Share of the Net Proceeds. 
 
 This entry closes the transaction betwixt the Partners and you, and when posted into the 
 Ledger, the difference of the two sides of the Account of Goods in Co. shews your gain or loss 
 on the adventure. 
 
 If the Accountant chuses, he may now close the Account of Goods in Co. by inserting in the 
 above entry, To Profit and Loss, for the difference being your gain, if tlie Adventure has yielded 
 profit; if otherwise. Profit and Loss Dr. to Goods in Co. for the loss. 
 
 " The manner in which the Account of Goods in Co. is stated, shews your whole Profit or Loss from being 
 concerned in the adventure. It is unnecessary to open an Account for Commission if any, because it is ultimately 
 carried to Profit and Loss; and it is better that the whole Gain or Loss should appear at the Account which gave 
 rite to it. 
 
ELEMENTARY PRINCIPLES AND RULES. 83 
 
 II. Fixed Companies, that is, where the Partners carry on a general Trade, under a certain 
 Firm. Every Partnership of this kind should begin with a new Set of Books, and the outstanding 
 Debts of any former Concern ought never to be allowed to constitute a part of the Joint-Stock of 
 any of the Partners in the new Concern. 
 
 There is no occasion for making any entries in the Books until Qie Partners advance their 
 shares.* When these are paid in, the entries may be according to any of the following methods. 
 
 Method 1st, Cash, or the article advanced. Dr. to Stock,— -HixGrx 
 Stock Dr. to Sundries. 
 To each Partner for his share 
 2d, Sundries Drs. to the Partner. 
 
 For the articles paid in. , 
 
 3d, Sundries Drs. to Stock in Co. 
 
 For the articles paid in, mentioning each Partner's share. 
 
 The Accountant may adopt any of these methods which he chuses. We recommend the firSt 
 and third methods, because, though the second method saves the trouble of opening a Stock- 
 Account, it does not exhibit, in one point of view, the extent of the Company's Capital. Where 
 the Partners are numerous, and think it prudent to conceal from the Book-keeper the amount of 
 their respective Capitals, we prefer the third method to the first, because it does not require 
 a distinct Account for ai;y of the Partners, unless he has dealings with the Company as a 
 neutral person. 
 
 If it be thought necessary to open Two Accounts for any, or all of the Partners, for money 
 withdrawn from the Trade for their private use, these Accounts are to be kept entirely distinct. 
 The Account in Co. should contain only the Partner's Capital, with the gain or loss arising from 
 the Business ; and the Account-Proper, the Cash, and the value of any thing else drawn for his 
 private use ^ or the contrary, the Cash and Goods paid into the Concern, with the Interest allowed 
 on his Capital, or on his Account : At balancing, the difference of the Account-Proper is carried 
 to Balance like any personal account, as a debt due to, or by the Company. 
 
 No other entry is necessary until some of the Partners are leaving the concern, or till an alte- 
 ration of the shares takes place ; in either case, the Books should be previously Balanced, and the 
 Partners' Accounts closed. 
 
 If the Capital be increased, the entries are the same as at commencement; if it be diminished, 
 these entries are reversed. 
 
 At Balancing the Books, if the Business has been successful, and the profit is to be divided, enter 
 Prqfirt and Loss Dr, to each Partner's Account- Proper. When the profit is to be applied to 
 increase the stock, enter Profit and Loss Dr. to Stock for net Gain, and Stock Dr. to Partner's 
 Account in Co., if two Accounts be kept for the Partners. If there has been a loss on the 
 Business, reverse the entries. 
 
 If any of the Partners reside abroad, and has a branch of the Business under his management, 
 he should keep a distinct Set of Books, in which only are entered the Transactions which relate to 
 the Company. These Books should be kept in the species of Money which is current in the 
 Place where he resides. 
 
 • If thie entries be deferred till the Capitals be advanced, a second Account at that time is aroided^ which 
 greatly simplifies the transactions. As some, however, still follow the old Systems, by making entries previously 
 to the shares being paid in, we shall mention the entries necessary in this case. 
 Method 1st, Stock Dr. to Sundries. 
 
 To each Partner's Account in Co., for his proposed Capital— then 
 Sundries Drs. to Stock. 
 Each Partner's Account proper for the same. 
 2d, Each Partner's Account proper Dr. to Ditto's Account in Co. 
 
 For the Capital to be advanced. 
 3d, Sundries Drs. to Stock in Co. 
 
 Each Partner's Account proper for the i>roposei capital, — And 
 When the Partners pay in their respective shares, the entry is Cash, or the article advanced Dr. to Partner^s 
 Account proper. At the time of balancing, if the entries have been made as above, the interest allowed on each 
 Partner's capital, is calculated on his Account Proper, because that Account shews the dates when it was 
 advanced. If no entry be made till the Capitals be paid in, the Partner's Accottnt in Co. will of cour»« shew the 
 proper dates for compnting the Ihterest. 
 
84 BOOK-KEEPING BY DOUBLE ENTRY. 
 
 PRELIMINARY OBSERVATIONS ON SET A. 
 
 Cash Book. 
 
 The Cash for the first three months is posted into the Ledger from this Book, and only the 
 monthly amount of the Sums received and paid entered in the Journal. The reason is, that the 
 Books, for that time, are journalized daili/, and to have entered the Cash Transactions in the 
 Journal, would have been merely a repetition of the Cash-Book. 
 
 The Net sums received or paid on discount, are only entered, and the discounts stated in tlie Day- 
 Book, , Likewise money lent or borrowed for a few days, is only short extended, which is a suffi- 
 cient memorandum in balancing the Cash ; and when repaid, these entries will of course balance 
 themselves. Such Transactions should never be brought through the Books. 
 
 The incidental Charges on the Business, and those on Goods consigned to you, are entered once 
 a month, being taken from the Petty-Cash-Book kept for that purpose ; and, for the tliree first 
 months, the persons to whom shipments are made are debited for the charges from this Book*, 
 
 Although money deposited in the Banks may be considered Cash on hand, as it can be had at 
 any time within Bank hours, yet we have opened Accounts for the Banks in Sets A, B, and D. 
 In extensive Trade it will be found useful, particularly where a Cash-Account is kept, which is 
 supposed to be the case in these Sets. 
 
 Those who do not open Accouiits for the Banks, keep a Check-Ledger, which is ruled with a 
 number of columns for computing the interest. Each Transaction is added to, or subtracted from, 
 the former balance^ by which the state of the Account at any period is shewn.* 
 
 Bill-Book. 
 
 As the three first months are journalized daily, the Bills are not brought through the Journal, 
 but only the monthly amount entered; neither are any London Bills recorded in the Bill-Book 
 for the same time. This will account for the Nos. of the Bills not agreeing with Set B, where 
 every Bill is supposed to be entered. 
 
 Eor the three last months every Bill is entered, and journalized from the Bill-Book, as 
 references to that Book for particulars are frequently made ; yet sometimes bills may be entered 
 in the Bill-Book which should not be journalized from it. Of this description are Bills drawn in 
 Foreign Money, which cannot, at the time of entry, be reduced into Sterling at a fixed rate of 
 Exchange ; no farther notice should be taken of these Bills until they be negociated, and then 
 they are entered in the Cash-Book. 
 
 In order to give the learner a distinct idea of the nature of the Bills drawn on, and those 
 remitted to the Banker, we have, for the first three months, noted the particidars in the Day- 
 Book, though this is seldom if ever done in Modern Practice. 
 
 Purchase-Book. 
 
 The Inventory of the Goods on hand at the different periods is inserted in this Book, which is 
 done to avoid increasing the number of the Books. A separate Book, however, is generally, if not 
 always, used for tliis purpose. 
 
 The Bills of Parcels and Invoices are supposed to be the originals, and this is the reason 
 why this Book is not ruled with money columns. 
 
 With regard to the Goods bought for Exportation, as they are supposed not to be purchased 
 until you receive orders for them, and as several parcels are sent off" to one House witliput being 
 opened up, to have given the particulars of these would have been but a duplicate of the Invoice 
 Book outward: For this reason, the particulars of the Exported Goods for the last three months 
 are not inserted. 
 
 Invoice-Book Outward. 
 
 This Book, as was formerly observed, f contains an Account of all Goods Exported, or Shipped 
 
 . off". It is necessary only to add, that when a Consignment to any House is frequent, it is best to 
 
 enter these Jbyt^ifilli^aelves, as it will be found more convenient in checking the Account of Sales. 
 
 •' I 1 :i.i > .11 1 \' < I ' l ■ — — ■ 
 
 * See page 12, Method Second, for computing the Interest. t Page 68. 
 
BOOK-KEEPING BY DOUBLE ENTRY. 85 
 
 Day-Book. 
 
 This Book begins with an Inventory of the Owner's Effects, and a list of his Debts supposed to 
 be transferred from the preceding Balance. This, however, is done merely to connect the Trans- 
 actions for the sake of the learner. In Business, the articles of the former Balance are usually 
 inserted in the Journal only before they are posted into the Ledger. 
 
 Every Transaction for the three first months, excepting the Cash and Bills, is entered in this 
 Book. The particulars of the Shipments for the same time are not given, because these will be 
 found in the Invoice-Book outward. The Sales for Cash are inserted in order to check the Stock 
 on hand, but posted from the Cash-Book. 
 
 The Sales of Goods on consignment made in May and June are inserted, with the initials of the 
 Proprietor's name on the margin, for distinction, and entered as mentioned under the description 
 of the Accomit-Sales-Book, page 66. 
 
 Ac<56tj5s'T-S ales-Book. 
 
 We have given two forms for drawing out an Account, of Sales. The form, with the several 
 Charges, on tlie first or left hand page, and the particulars of the Sale on the opposite page, in the 
 manner of Dr. and Cr., is best adapted for West India produce. The other form, with the Sale 
 and Charges on the same side, is preferable for such articles as compose these Sets.* ■ 
 
 Some of the Sales are guaranteed by the Owner of the Books, and some are at the risk of the 
 Proprietors. The settlement with the Proprietors in these two cases is different, if they reside in 
 or near this market. In the case where you, as Agent, guarantee the Debt, the Proprietor either 
 receives your acceptance for the Net proceeds of the Sales, or you remit him a Bill on your 
 Banker. In the other case, the Agent has nothing farther to do with the debt than to collect the 
 Purchaser's Bills, which are made payable to the Proprietors, and to remit them. These Bills 
 are not entered in the Bill-Book, but noted in the Day-Book, 
 
 At the time of Balancing, it sometimes happens that a small Sale or two of a Consignment is 
 made, which may not be worth while to enter into the Account-Sales- Book ; yet to take no notice 
 of these Sales, would occasion a false Balance. In such a case, you may, from the amount of your 
 own Goods on hand, deduct the sum of these small Skies after the charges are taken off. This 
 prevents the necessity of bringing the Net proceeds of the Goods sold to the Proprietor's credit, 
 until the Sales of the Consignment be finished, and leaves the Account in such a state as can easily 
 be continued. See Balance, Ledger C, page 27. 
 
 Journal. 
 
 For the three first months- every Transaction is journalized singly, and the form of expressing 
 Dr. and Cr. in the entries is varied in the third month. For the last three months, the Transactions 
 are journalized monthly, except the Shipments, which are entered daily. This was done to intro- 
 duce a greater variety, the Charges for the former period being posted from the Cash-Book, and 
 for the latter from this Book. 
 
 The additional column on the margin for the month of March, is for inserting the folios of the 
 Dr. and Cr. articles separately. This plan, at the time of Balancing, will be fomid to answer the 
 purpose of repeating the particulars of the Balance Sheet. 
 
 Ledger. 
 
 The Dr. and Cr. sides are placed on the same page, which is now become very general. This 
 Book, especially in extensive Business, should be posted from monthly Journal-Entries, in order 
 to exhibit, in a concise point of view, the state of every Account. 
 
 * For a farther explanation of an Account-Sales, see p. 11. 
 Y 
 
86 
 
 CASH-BOOK. 
 
 (0 
 
 Cash 
 
 Received in January, 1817. 
 
 Dr. 
 
 14 
 21 
 22 
 25 
 
 To Balance in hand, 
 
 To Thistle Bank, ^ order, (including the interest due me,) 
 
 To Royal Bank, , . . 
 
 To Bills Receivable, received payment of No. 157., H. Glen & Co ^ 
 
 To Bills Receivable^ discounted No. 163., Ord & Dow, 27th March, 212 w 6 // 
 
 175., Will. Arnot, 8th April, . .145//10 // 
 
 7 To William Ferguson, received in full, 
 
 3 To Cotton Yarn, received from F. Wood, as ^ Day-Book, page 3 
 
 2 To Bills Receivable, discounted No. 164, William Simpson, due 15th April, 
 5 To Royal Bank, ^ order, *•••,••♦ •«,• .• 
 
 Entered monthly amount, ^ Journal, p. 3., £1505 v 8 // 5 
 
 32 
 172 
 
 120 
 28i> 
 
 857 
 
 111 
 37 
 
 196 
 
 220 
 
 16 
 
 12 
 
 17 
 
 5 
 
 // 
 
 1537 
 
 18 
 
 Received in February^ 
 
 41 
 19 
 
 21 
 25 
 
 To Balance from last month, 
 
 To Thistle Bank, ^ order, 
 
 To Royal Bank, do 
 
 To Bi//s/?eceit?fl6/e, discounted No. 179. R. Wilson & Co. due 10th Apr. 172 // 9//10 
 
 1 65. J. Denny & Co. on Brodie, 25th, 234// 12 // 6 
 170. Will. Stirling & Sons, 7th May, 410 // 7//10 
 
 To Robert Easton, received in full, 
 
 To J5i7/«Kecdt;flWc, discounted No 173. T.Bissland&Co.due 26th Apr. 163 // 4 // 8 
 
 176. J. Howie & Co. 10th May, 110 // 4 // 
 186. T. Bissland & Co. 18th 114 // 3 // 
 
 To William Arnot, received back £200. 
 
 To Interest received from ditto, 
 
 To Thistle Bank, ^ order, 
 
 To Royal Bank, do. , , . , , 
 
 Entered monthly amount, ^ Journal, p. 5., £2027 //15 // 8 
 
 10 
 
 110 
 270 
 
 817 
 112 
 
 387 
 
 210 
 120 
 
 10 
 10 
 
 2038 
 
 8 
 10 
 
(1) 
 
 CASH-BOOK. 
 
 87 
 
 Cash 
 
 Paid in January, 1817. 
 
 Cr. 
 
 By Bills Payable^ paid No. 57. Dunn, Smith, & Co ^ 
 
 By Strange, Dashwood, S^ Co. remitted them Mora's draft on Downe & Co, ^ 
 
 45 days, due 21 st February, 3 
 
 By Royal Bank, <^ receipt, (including the interest due them,) .•••••• 
 
 By Interest, paid discount on 2 bills, / 
 
 By Royal Bank, ^ receipt, f. 
 
 By Thistle Bank, do , 
 
 By Interest^ paid discoiint on a bill, , 
 
 By Thistle Bank, ^ receipt, 
 
 By Cotton Yafn, paid sundry carriages, 
 
 By Bills Payable^ paid No. 68. J. Handyside, 
 
 By Madder, paid freight and charges on 9 casks from London, 
 
 By House Expences this month, 
 
 By Charges, paid postages, stamp bills, &c. this month, <^ Expense Book, .. 
 By Balance to next month, , i < < . 
 
 Entered monthly amount, ^ Journal, p. 3, £1527 //14 // 1 
 
 195 
 
 11 
 
 120 
 
 // 
 
 286 
 
 12 
 
 4 
 
 // 
 
 390 
 
 // 
 
 110 
 
 // 
 
 2 
 
 4 
 
 200 
 
 // 
 
 7 
 
 4 
 
 178 
 
 4 
 
 10 
 
 3 
 
 21 
 
 // 
 
 2 
 
 12 
 
 m 
 
 4 
 
 1537 
 
 18 
 
 
 
 10 
 
 Paid in February. 
 
 5 
 
 2 
 
 8 
 
 to 
 
 12 
 
 14 
 
 
 5 
 
 14 
 
 1 
 
 19 
 
 14 
 
 
 10 
 
 
 5 
 
 
 o 
 
 21 
 
 2 
 
 22 
 
 17 
 
 23 
 
 18 
 
 25 
 
 16 
 
 26 
 
 4 
 
 28 
 
 16 
 
 
 15 
 
 
 
 By Bills Payable, paid No. 65, James Finlay & Co 
 
 By James Finlay Sf Co. paid them in full, 
 
 By Interest, paid discount on 3 bills, 
 
 By William Arnot., lent him till 19th, £200. 
 
 By Royal Bank, ^ receipt, >. 
 
 By Thistle Bank, do 
 
 By Interest, paid discount on 3 bills, 
 
 By William Bogle 8f Co. paid them in full, 
 
 By Strange, Dashwood, Sf Co. remitted draft on Downe & Co. at 45 days, ) 
 
 due 8th April, ^ 3 
 
 By Royal Bank, ^ receipt, 
 
 By Bills Payable, paid No. 71. Blackey, Hardisty, & Co. to J. Buchanan & Co. 
 
 By ISimmo Sf Bell, paid for protesting their bill due this day, 
 
 By Mayne S^ Rowley, paid charges on Goods ^ Atlantic, 
 
 By Robert Strong, my porter, paid wages to this date, 8 weeks, at 12s 
 
 By Ashes, paid duty, freight, and charges, on 110 barrels, from New York,.. 
 
 By House Expences, this month, 
 
 By Charges this month, ^ Expense Book, ,...,.. 
 
 By Balance to next month, • • . 
 
 Entered monthly amount, ^ Journal, p. 5, £2024 // // 1 
 
 112 
 
 15 
 
 II 
 
 266 
 
 9 
 
 6 
 
 7 
 
 14 
 
 4 
 
 600 
 
 II 
 
 // 
 
 120 
 
 II 
 
 // 
 
 4 
 
 1 
 
 1 
 
 8 
 
 4 
 
 // 
 
 183 
 
 11 
 
 // 
 
 400 
 
 // 
 
 // 
 
 210 
 
 13 
 
 // 
 
 II 
 
 3 
 
 II 
 
 1 
 
 13 
 
 6 
 
 4 
 
 16 
 
 // 
 
 81 
 
 4 
 
 10 
 
 20 
 
 II 
 
 // 
 
 2 
 
 14 
 
 10 
 
 14 
 
 // 
 
 1 
 
 2 
 
 2038 
 
 II 
 
 
88 
 
 CASH-BOOK. 
 
 (2) 
 
 Cash 
 
 Dr. 
 
 Received in March, 1817. 
 
 8 
 11 
 
 12 
 
 16 
 19 
 
 20 
 25 
 26 
 
 To Balance from last month, 
 
 To Bills Receivable, discounted No. 180. J. Cochran, due 14th May, 264 // // 9 
 
 188. J. Pattison & Co. 31st 204^13 // 4 
 
 14 
 
 To Cotton Yarn, received from J. Millar, as ^ Day-Book, p. 8 
 
 To William Ferguson, received from him in full, 
 
 To Robert Easton, ditto, 
 
 To Bills Receivable, discounted No. 187. T. Bissland & Co. due 28th May, . . 
 
 To Michael Watson, received from him in full, 
 
 To Campbell, Dale, Sf Co, ditto 
 
 To Bills Receivable, discounted No. 190. Crombie & Carnegie, 7 ion i« c 
 
 178. Will*. Gillespie & Co. 8tb, 240// 15 // 6 
 
 4th June, 
 
 To Royal Bank, ^ order, 
 
 To Thistle Bank, do. 
 
 To Bills Receivable, discounted No 171. P. & J, Macadam, 14th June, 368 // 4 // 9 
 
 172. Watson, Arthur, & Co. 11th, 3a3//18 // 
 
 Entered Journal, p. 8, £2555 i/l i/ 3 
 
 468 
 
 4 
 
 139 
 
 65 
 286 
 107 
 
 73 
 
 377 
 
 140 
 
 230 
 
 12 
 
 11 
 
 Received in April, 
 
 1 
 2 
 6 
 
 8 
 10 
 13 
 
 17 
 23 
 
 25 
 
 To Balance from last month, 
 
 To Penman Sf Brown, received back from them £150. 
 
 To Royal Bank, ^ order, . , 
 
 To Debentures, received drawback ^ Isabella, , .... 
 
 To Thistle Bank, ^ order, 
 
 To Thistle Bank, do 
 
 To Royal Bank, do 
 
 To Interest, received 23 days' discount on draft remitted Strange & Co 
 
 To Will Ferguson, received balance of barter betwixt Yarn and Muslins, .... 
 
 To Bills Receivable, discounted No. 202. J. Howie & Co. on Hill, 7 -,a» to a 
 
 8th July, : ;|l23.16//0 
 
 197. Will Arnot, 11th, 147//11 '/ 6 
 
 185. W. Simpson, 19th, 189 // 4 // 
 
 To Ord Sf Dow, received dividend of 3/6 ^ £ on £212 // 6 
 
 Entered Journal, p. 11 
 
 168 
 
 650 
 55 
 
 160 
 450 
 260 
 
 // 
 // 
 
 460 
 37 
 
 2242 
 
 17 
 
 12 
 
 10 
 
(2) 
 
 CASH-BOOK. 
 
 89 
 
 I? 
 
 Cash 
 
 Paid in March, 1817. 
 
 Cr. 
 
 4 3 
 514 
 
 ' 5 
 1116 
 5 
 1214 
 
 20 
 
 I 1 
 
 I 6 
 16 1 
 1621 
 1914 
 19; 5 
 20 2 
 4 
 
 251 2 
 2621 
 
 14 
 
 6 
 10 
 16 
 3115 
 
 By Cotton Yam^ paid carriage of a bale from Manchester, 
 
 By Interest, paid discount on 2 Bills, 
 
 By Royal Bank, ^ receipt, , 
 
 By House Expenses, 
 
 By Royal Bank, ^ receipt, 
 
 By Interest, paid discount on a Bill, 
 
 By Holford, Rucker, Sf Co. paid charges on Goods ^ Isabella, 
 
 By Thistle Bank ^ receipt, 
 
 By Furniture, paid for a desk, 
 
 By Thistle Bank, ^ receipt, 
 
 By William Tate Sf Co. My Account Consignments, paid charges, ^ Jessie, , . . , 
 
 By Interest, paid discount on 2 Bills, 
 
 By -S^flng-e, Z)flsAtt'oo4',<SrC'o.remitteddraftonDowne&Co.at45days,due6thMay 
 
 By Bills Payable, paid No. 74, Christie & Shaw to Smith & Gray, 
 
 By Madder, paid freight on 15 casks from London, 
 
 By Bills Payable, paid No. 76, Dale & M'Intosh, 
 
 By Ord S^ Dow, paid their Bill due this day, they having failed, 
 
 By Interest^ paid discount on 2 Bills, 
 
 By Penman 4" Brown, lent them till 2nd April, £150, 
 
 By Royal Bank, ^ receipt, 
 
 By Richard Conder, paid charges, ^ Hopewell, 
 
 By James Irvine^ my clerk, 3 months' salary, , 
 
 By Charges, this month, ^ Exp. B , 
 
 By Balance in hand to next month, 
 
 Entered Journal, p. 8, £2400//10 // 4 
 
 1 
 4 
 
 460 
 12 
 
 200 
 2 
 3 
 
 320 
 
 8 
 
 70 
 
 5 
 
 4 
 
 310 
 
 184 
 13 
 
 243 
 
 212 
 7 
 
 305 
 
 9 
 
 17 
 
 4 
 
 168 
 
 2569 
 
 By 
 By 
 By 
 By 
 By 
 By 
 By 
 By 
 By 
 
 By 
 By 
 
 j23[By 
 
 By 
 25 By 
 30 By 
 
 By 
 
 8 
 10 
 13 
 
 15 
 16 
 17 
 
 Paid in April. 
 
 Royal Bank, per receipt, 
 
 Todd <5r Shortridge, paid them in full, 
 
 James Finlay 3f Co. ditto, , , , .,,,».. . . 
 
 Bills payable, paid No. 78, Michael Watson, ................. .,t J .V,»^» • • • 
 
 William Arnot, paid his bill due this day, for his accommodation, . . . . . , V, '. . 
 
 Bills Payable, paid No. 80, George Bowie & Co .-. . 
 
 Strange, DashwoodSf Co. remitted them Andrew's draft on Boldero& Co. 8th June, 
 
 Charges, paid charges on goods per Triton, for Philadelphia, 
 
 Robert Strong, my porter, paid wages to this date, 7 weeks, at 12s 
 
 G. 4* R' Dennistoun Sf Co. paid balance of account, 
 
 Charges, paid charges on goods, per Mary, for London, ... ,,^ ..•».•• ^•4»iv>,* 
 
 Interest, paid discount on 3 bills, ,.. i, ,,,.,,.;. i.^ • •• •• 
 
 Charges^ paid expenses of a journey to Manchester and London, 
 
 Royal Bank, per receipt, ,...,. ^ ,,., , 
 
 Madder, paid freight and charges on 12 casks from London, 
 
 Charges, paid carriages, stamp bills, &c. per Expense-Book,., ........... ^... 
 
 Balance to qext month ,.. ....,',.. '.".i. J J i.ii ii j......^>\V,Vp\». 
 
 Entered JoviLJiAL, p. 11. 
 
 150 
 
 // 
 
 
 369 
 
 15 
 
 
 113 
 
 // 
 
 
 2.35 
 
 15 
 
 6 
 
 145 
 
 10 
 
 // 
 
 460 
 
 15 
 
 10 
 
 253 
 
 18 
 
 3 
 
 4 
 
 10 
 
 6 
 
 4 
 
 4 
 
 // 
 
 7 
 
 7 
 
 1/ 
 
 1 
 
 19 
 
 9 
 
 5 
 
 2 
 
 9 
 
 55 
 
 2 
 
 // 
 
 400 
 
 // 
 
 // 
 
 14 
 
 13 
 
 5 
 
 10 
 
 17 
 
 4 
 
 10 
 
 1 
 
 6 
 
 2242 
 
 12 
 
 10 
 
 
 -i 
 
 — 1- 
 
m 
 
 CASH-BOOK. 
 
 (8) 
 
 Cash 
 
 Received in May, 1817. 
 
 Dr. 
 
 To Balance from last month, , . , 
 
 To Cotton Yarn, received as ^ Day-Book, page 15, 
 
 To Royal Bank, ^ order, 
 
 To Robert Easton, received in full, 
 
 To John Cochran, ditto, 
 
 To Penman Sf Brown, received in part, 
 
 To Bills Receivable, discd. No. 181, Will. Stirling & Sons, due 6th Aug. 241 // 3 // 
 
 192, Kibble, Forster, & Co 267vl5//2 
 
 15 
 
 22 
 24 
 25 
 31 
 
 To Bills Receivable, discd. 
 
 To Thistle Bank, ^ order. 
 To Bills Receivable, discd. 
 
 203, Wm. Tate & Co, due 7th July, . . 445 // 4 // 
 213, Strange, Dashwood, & Co. 1 1 th July, 470 // 9 // 
 
 183, Todd & Shortridge, 12th August, 
 
 184, Watson, Arthur, & Co. 14th Aug. 
 
 117 t/b 1/2 
 98 // 2 // 4 
 
 To Debentures, received drawback <^ Triton, , »>•►•» 
 
 To Thistle Bank, ^ order, .i'.^». 
 
 To Bills Receivable, discd. 218, Conder on Lees & Co. due 28th August, 
 
 To Royal Bank, ^ order, ., 
 
 To Bills Receivable, discd. 219, Reiss on Du Fay, due 13th July, ...... 
 
 To Ord & Dow, received dividend of 8s. ^ £. on £212 // 6s. being the last. 
 
 jBnfcrerf Journal, p. 15. 
 
 10 
 29 
 300 
 130 
 60 
 60 
 
 508 
 
 915 
 160 
 
 215 
 56 
 300 
 418 
 390 
 263 
 84 
 
 18 
 
 6 
 9 
 
 // 
 10 
 
 3904 
 
 • ■ • • Received in June. 
 
 To Balance from lastmonfh,...;....'.;'.'.'.^'.;'.i.,*'.V>'v** •••*•******' *<•*"• 
 
 To Royal Bank, ^ order,, . ..;;.;:.;;...':.•: :'. . Ji'. ;'.^;'. i.'i . 'J; , liVl .... . . . 
 
 To Bills Receivable^ discd. No. 212, Wm. Stirling & Sons, 12th Aug. 114 // 9 // 8 
 
 21«, H. Houldsworth & Co. 14th Aug. 294^12 // 2 
 
 7 
 12 
 
 21 
 
 25' 
 
 To 
 To 
 To 
 To 
 To 
 22 To 
 24 To 
 
 To 
 To 
 To 
 
 Bills Receivable, discd. 224, Strange Dashwood & Co. due 10th Sep. . . . 
 
 Debentures, received bounty ^Triton, 
 
 Orhart, White, Rose, Sf Co. received Balance betwixt Account and Bill, 
 
 Royal Bank, ^ order, 
 
 Bills Receivable, received payment of No. 193, Watson, Arthur, & Co 
 
 Commission for receiving £690. on Account of, and remitted P. Drinkwater . 
 Sales of Cotton Yarn, received for 12 bundles of Smith & Townley's Yarn, as 
 
 f Account Sales B. p. 5. « 
 
 Royal Bank, ^ order, .« ..«..•;«.•.....■.•.. ... 
 
 Thistle Bank, .;:;;;;;;;;;•.•. ;' . ; :V. '.'; '.' . . '. . . 
 
 Interest^ received for discount on 2 Bills, retired this day. No. 86 and 88, . . . 
 
 Entered Journal, p. 20. 
 
 2 
 190 
 
 409 
 
 346 
 
 23 
 
 12 
 
 160 
 
 129 
 
 3 
 
 39 
 
 800 
 
 420 
 
 18 
 
 10 
 
 8 
 
 // 
 
 2654 
 
 11 
 
 1* 
 
(3) 
 
 CASH-BOOK. 
 
 91 
 
 Cash 
 
 Paid in May, 1817> 
 
 Cr. 
 
 By Charges^ paid sundry Charges <^ Dolphin, ...... ...... 
 
 By Strange, Dashivood, Sf Co. remitted draft on Downe & Co. 45 days, due 18th 7 
 
 June, Kennedy's Bill, j 
 
 By Cotton Yarn, paid for 350lbs. bought at Public Sale this day, I. B 
 
 By Thistle Bank, ^ receipt, 
 
 By Thomas Shiels ^ Co. paid them in full of Bills of Parcels of 12th and 20th April, 
 
 By John M'Fee S^ Co 15th ult 
 
 By Interest, paid discount on 2 Bills, 
 
 By Bills Payable, remitted More's draft to pay No. 82, due 11th, Scruton and 7 
 
 Campbell to Kelly & Gow, j 
 
 By Interest, paid discount on 2 Bills sold at 30 days' par, , 
 
 By Royal Bank, ^ receipt, 
 
 By Thistle Bank, ,-. 
 
 By Cotton Yarn, paid J. Cochran for an error in Bill at par. 15th April 
 
 By Sales of Cotton in Co. paid duty, freight, and charges on 50 Bales, ^ Fanny,. . 
 
 By Interest, paid discount on 2 Bills, 
 
 By Ashes, paid duty, freight, and charges, on 100 barrels from New York, ....... 
 
 By Thistle Bank, ^ receipt, 
 
 By Charges, paid a half year's rent of Warehouse and Cellars 
 
 By Strange, Dashwood, Sf Co. remitted draft on Esdaile & Co. due 23d instant, . . 
 
 By Interest, paid prem. on ditto, 30 days' par, 
 
 By Interest, paid discount on a Bill, 
 
 By Royal Bank, ^ receipt, » 
 
 By House Expenses, 
 
 By Bills Payable, remitted More's draft to retire No. 83, Mayne & Rowley, due 27lh, 
 
 By Charges, paid sundry charges, ^ the Susanna, 
 
 By Interest, paid discount on a Bill, 
 
 By Royal Bank, ^ receipt, «....« 
 
 By Cotton Yarn, paid carriage of a Bale from P. Drinkwater, ..^ 
 By Thistle Bank, ^ receipt, 
 
 ! I 
 
 By Charges, paid Carriages, Stamp-Bills, and postages, ^ 
 By Balance to tiext mouth, .-i^. 
 
 E. B. 
 
 
 .**... • * . '• 
 
 A'nf erf rf Journal, p. 15. 
 
 '.ijiiiS oiiol 
 
 ri 
 
 245 
 
 m 
 
 260 
 
 267 
 
 151 
 
 6 
 
 302 
 
 3 
 
 400 
 
 290 
 
 II 
 
 172 
 
 2 
 
 73 
 
 140 
 
 47 
 
 289 
 
 II 
 
 3 
 
 380 
 
 35 
 
 385 
 
 11 
 
 // 
 
 260 
 
 3 
 
 80 
 
 14 
 
 2 
 
 3904 
 
 12 
 
 21 
 25 
 
 30 
 
 Paid in June. 
 
 4 By Alexander Bryce Sf Co. paid them in full of Bill of par. 15th April, , . . . 
 
 By Dalgleish Sf Frame, 26th do 
 
 By Interest, paid discount on 2 Bills, 
 
 By Strange, Dashwood, Sf Co. remitted draft on Downe & Co. due 22d July, .... 
 
 By Interest, paid discount on 1 Bill, 
 
 By Rothsay Spinning Company, paid them in full, 
 
 By Thistle Bank, ^ receipt, 
 
 By Bills Payable, paid No. 79, Michael Watson, ^^.^..-.^^ ., . 
 
 By James Irvine, my clerk, in part wages, , * . . . .j. . . 
 
 By House Expenses, , i ...... ... .... ','\ ,\ . J. . . 
 
 By Thistle Bank, ^ receipt, ..;>^. .'i'j.l.'. .'..V..l'».^l.i. .. 
 
 By Bills Payable, paid on discount. No. 86, W. Gillespie & Co. 9th Oct. 245V/ 19i // 3 
 
 88, Rothsay S|»inniug Co. 13th, IO97//I2 // 6 
 
 By Robert Strong, my porter, wages to this date, . . . .^ . . . il'-Ilvit ; . .i. » . | . ,'. ,i . . . 
 
 By Charges thh month, ^E. B.,... •.:*i-v.,..i. .i.j. .. 
 
 By Profit and Loss, lost a note value , .\l'. . . . i . . . J. . . 
 
 By Balance in hand, %.... ..«......i...Ji... 
 
 Entered Journal, p. 20. 
 
 236 
 
 6 
 
 // 
 
 151 
 
 1 
 
 // 
 
 3 
 
 18 
 
 10 
 
 200 
 
 // 
 
 
 // 
 8 
 6 
 
 266 
 
 9 
 
 80 
 
 // 
 
 // 
 
 134 
 
 5 
 
 10 
 
 20 
 
 10 
 
 // 
 
 39 
 
 14 
 
 // 
 
 130 
 
 1/ 
 
 // 
 
 1253 
 
 11 
 
 i 
 
 6 
 
 12 
 
 // 
 
 8 
 
 8 
 
 3 
 
 10 
 
 // 
 
 // 
 
 10 
 
 11 
 
 // 
 
 2554 
 
 11 
 
 10 
 
 
 
 
92 
 
 BTLI^-BOOK. 
 
 (0 
 
 BILLS 
 
 No. 
 
 173 
 
 174 
 175 
 176 
 177 
 178 
 17» 
 180 
 
 When 
 Received. 
 
 1817 
 Jan. 
 
 Led. 
 
 Fol. 
 
 From whom Received. 
 
 Thomas Bisslaud & Co. 
 
 D. Johnson, Son, & Cree 
 William Arnot 
 John Howie & Co. 
 Campbell, Dale, & Co. 
 William Gillespie & Co. 
 Robert Wilson «& Co. 
 John Cochran 
 
 .'rrji 
 
 By whom 
 Drawn. 
 
 Themselves 
 
 Ditto 
 Himself 
 Themselves 
 Myself 
 
 Ditto 
 
 Ditto 
 Himself 
 
 On whom Drawn. 
 
 Thomas Bissland & Co 
 
 D. Johnson, Son, & Cree 
 W. Arnot 
 John Howie & Co. 
 Campbell, Dale, & Co. 
 William Gillespie & Co 
 Robert Wilson & Co. 
 John Cochran 
 
 I ii itii'r 
 
 To whom Payahli 
 
 My order 
 
 Ditto 
 Ditto 
 Ditto 
 Ditto 
 Ditto 
 Ditto 
 Ditto 
 
 BILLS 
 
 No. 
 
 When 
 Received. 
 
 Fol. 
 
 From whom Received. 
 
 By whom 
 Drawn. 
 
 On whom Drawn. 
 
 To whom Payable 
 
 181 
 
 Feb. 
 
 3 
 
 13 
 
 Williarii Stirling <fe Sons 
 
 Myself 
 
 William Stirling & Sons 
 
 My order 
 
 182 
 
 
 6 
 
 7 
 
 Campbell, Dale, & Co. 
 
 Themselves 
 
 Campbell, Dale, & Co. 
 
 Ditto 
 
 183 
 
 
 9 
 
 12 
 
 Todd & Shortridge 
 
 Ditto 
 
 Todd & Shortridge 
 
 Ditto 
 
 184 
 
 
 12 
 
 12 
 
 Watson, Arthur, & Co. 
 
 Myself 
 
 Watson, Arthur, & Co. 
 
 Ditto 
 
 185 
 
 
 16 
 
 6 
 
 William Simpson 
 
 Himself 
 
 William Simpson 
 
 Ditto 
 
 186 
 
 
 
 Q 
 
 Thomas Bissland & Co. 
 
 Themselves 
 
 Thomas Bislaud & Co. 
 
 Ditto 
 
 187 
 
 
 
 — 
 
 Ditto 
 
 Myself 
 
 Ditto 
 
 Ditto 
 
 188 
 
 
 
 17 
 
 John Pattisoa & Co. 
 
 Themselves 
 
 John Patiison & Co. 
 
 Ditto 
 
 
 
 
 
 
 
 . . .'. .••'i. \\ '■'. .-' .■ 
 
 
 .1] '■li.a 
 
 
 BILLS 
 
 No. 
 
 When 
 Received. 
 
 Fol. 
 
 ■ 
 From whom Received. 
 
 By whom 
 Drawn, . 
 
 On whom Drawn. 
 
 To whom Payable 
 
 189 
 
 Mar. 
 
 7' 
 
 8 
 
 William Gillespie & Co. 
 
 Themselves 
 
 William Gillespie & Co. 
 
 My order 
 
 190 
 
 
 12 
 
 12 
 
 Crombie ^ Carnegie 
 
 Myself 
 
 Crombie & Carnegie 
 
 Ditto 
 
 191 
 
 
 
 6 
 
 William Simpson 
 
 Himself 
 
 William Simpson 
 
 Ditto , 
 
 19? 
 
 
 
 19 
 
 Kibble, Forster, & Co. 
 
 Myself 
 
 Kibble, Forster, & Co. 
 
 Ditto 1 
 
 193 
 
 
 13 
 
 12 
 
 Watson, Arthur, & Co. 
 
 Themselves 
 
 Watson, Arthur, & Co. 
 
 Ditto 
 
 194 
 
 
 26 
 
 17 
 
 Nimmo & Bell 
 
 Ditto 
 
 Brown & Craig 
 
 Nimmo & Bell 
 
 195 
 
 
 
 — 
 
 Ditto 
 
 Ditto 
 
 Ditto 
 
 Ditto 
 
 196 
 
 ''< 1 1 
 
 • i 
 H 
 
 
 
 Ditto 
 
 Ditto 
 
 Nimmo & Bell 
 
 My Order 
 
 1 
 
 
 
(1) 
 
 BILL-BOOK. 
 
 93 
 
 RECEIVABLE. 
 
 Place, Date, and Term. 
 
 Paisley 
 
 Perth 
 Glasgow 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Do. 
 
 1816 
 
 23 Dec. 
 
 1817 
 
 5 Jan. 
 
 Jan. 
 
 Jan. 
 
 Jan. 
 
 Jan. 
 
 Jan. 
 
 11 Jan. 
 
 4 mos. 
 
 6nios. 
 
 3 mos. 
 
 4 mos. 
 6 mos. 
 
 5 mos. 
 
 3 mos. 
 
 4 mos. 
 
 I^l^here 
 Payable. 
 
 Glasgow 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Do. 
 London 
 Glasgow 
 
 When Due. 
 
 26 April 
 
 8 July 
 
 8 April 
 10 May 
 
 4 July 
 
 8 June 
 10 April 
 14 May 
 
 Ent.Jour.3. 
 
 Sum. 
 
 
 When 
 
 
 
 
 
 
 1817 
 
 
 163 
 
 4 
 
 8 
 
 Feb. 
 
 12 
 
 95 
 
 6 
 
 // 
 
 
 
 145 
 
 10 
 
 // 
 
 Jan. 
 
 8 
 
 110 
 
 4 
 
 7/ 
 
 Feb. 
 
 19 
 
 126 
 
 14 
 
 // 
 
 
 
 240 
 
 15 
 
 6 
 
 Mar. 
 
 19 
 
 172 
 
 9 
 
 10 
 
 Feb. 
 
 12 
 
 264 
 
 // 
 
 9 
 
 9 
 
 Mar. 
 
 5 
 
 1318 
 
 4 
 
 and How Disposed of. 
 
 Discounted with Royal Bank 
 
 Ditto 
 Ditto 
 
 Ditto 
 Ditto 
 Ditto 
 
 Ditto 
 Thistle Bank 
 
 Royal Bank 
 Thistle Bank 
 Ditto 
 
 RECEIVABLE. 
 
 Place, 
 
 Date, and Term. 
 
 Where 
 Payable. 
 
 Glasgow 
 
 3 Feb. 
 
 6 mos. 
 
 Glasgow 
 
 Do. 
 
 6 Feb. 
 
 5 mos. 
 
 Do. 
 
 Do. 
 
 9 Feb. 
 
 6 mos. 
 
 Do. 
 
 Do. 
 
 11 Feb. 
 
 6 mos. 
 
 Do. 
 
 Do. 
 
 16 Feb. 
 
 5 mos. 
 
 Do. 
 
 Paislev 
 
 15 Jan. 
 
 4 mos. 
 
 Do. 
 
 Glasgow 
 
 25 Jan. 
 
 4 mos. 
 
 Do. 
 
 Do. 
 
 28 Jan. 
 
 4 mos. 
 
 Do. 
 
 When Due. 
 
 6 August 
 
 9 July 
 12 August 
 14 August 
 19 July 
 18 May 
 28 May 
 31 May 
 
 Ent. Jour.5. 
 
 Sum. 
 
 241 
 246 
 117 
 98 
 189 
 114 
 236 
 204 
 
 1448 
 
 When 
 
 May 
 
 May 
 
 Apr. 
 Feb. 
 Mar. 
 
 and How Disposed of. 
 
 Discounted with Royal Bank 
 
 Ditto 
 Ditto 
 Ditto 
 Ditto 
 Ditto 
 Ditto 
 
 Royal Bank 
 
 Ditto 
 
 Ditto 
 
 Thistle Bank 
 
 Royal Bank 
 
 Ditto 
 
 RECEIVABLE. 
 
 Place, 
 
 Date, and Term. 
 
 Where 
 Payable. 
 
 When Due. 
 
 Sum. 
 
 
 Anderston 
 
 7 Mar, 
 
 6 mos. 
 
 Glasgow 
 
 10 Sept. 
 
 i 153 
 
 19 
 
 9 
 
 Glasgow 
 
 1 Mar. 
 
 3 mos. 
 
 Do. 
 
 4 June 
 
 136 
 
 17 
 
 5 
 
 Do. 
 
 5 Mar. 
 
 6 mos. 
 
 Do. 
 
 8 Sept. 
 
 86 
 
 6 
 
 6 
 
 Do. 
 
 3 Mar. 
 
 5 mos. 
 
 Do. 
 
 6 August 
 
 267 
 
 15 
 
 2 
 
 Do. 
 
 18 Feb. 
 
 4 mos. 
 
 Do. 
 
 21 June 
 
 129 
 
 2 
 
 8 
 
 Do. 
 
 6 Mar. 
 
 4 mos. 
 
 Do. 
 
 9 July 
 
 37 
 
 2 
 
 3 
 
 Do. 
 
 6 Mar. 
 
 6 mos. 
 
 Do. 
 
 9 Sept. 
 
 56 
 
 3 
 
 // 
 
 Do. 
 
 6 Mar. 
 
 9 mos. 
 
 Do. 
 
 9 Dec. 
 
 56 
 
 16 
 
 9 
 
 
 
 
 
 Ent. Jour. 8. 
 
 924 
 
 3 
 
 6 
 
 When 
 
 Mar. 
 
 May 
 June 
 
 and How Disposed (f^. 
 
 Discoun. with Thistle Bank 
 
 Ditto Royal Bank 
 
 Received payment 
 
 •it: 
 
 2 A 
 
94 
 
 BILL-BOOK. 
 
 BILLS 
 
 Page 
 Jour. 
 
 No. 
 
 When 
 Received 
 
 On whose Account. 
 
 By whom Drawn. 
 
 On whom Drawn. 
 
 To whom Pa 
 
 
 
 1817 
 
 
 
 
 
 
 12 
 
 197 
 
 Apr. 
 
 8 
 
 William Arnot 
 
 William Arnot 
 
 IVilliam Arnot 
 
 My Order 
 
 12 
 
 198 
 
 
 // 
 
 John Kingan 
 
 Myself 
 
 John Kingan 
 
 Ditto 
 
 12 
 
 199 
 
 
 9 
 
 Strange,Dashwoocl,& Co 
 
 Mvself 
 
 Slrange,Dashwood,& Co 
 
 P. Drinkwaler 
 
 12 
 
 200 
 
 
 // 
 
 Penman & Brown 
 
 Penman & Brown 
 
 Penman & Brown 
 
 My Order 
 
 12 
 
 •201 
 
 
 11 
 
 John Howie & Co. 
 
 John Howie & Co. 
 
 James Brown 
 
 John Howie Si 
 
 12 
 
 202 
 
 
 // 
 
 Ditto 
 
 Ditto 
 
 Hill & Gow 
 
 Ditto 
 
 ]2 
 
 203 
 
 
 13 
 
 William Tate & Co. 
 
 Myself 
 
 William Tate & Co. 
 
 Smith &: Gray 
 
 12 
 
 204 
 
 
 // 
 
 Todd & Shortridge 
 
 Todd & Shortridge 
 
 Todd & Shortridge 
 
 My Order j 
 
 12 
 
 205 
 
 
 // 
 
 Crombie & Carnegie 
 
 Myself 
 
 Crombie & Carnegie 
 
 Ditto 
 
 12 
 
 206 
 
 
 15 
 
 Kibble, Forster, & Co. 
 
 Ditto 
 
 Kibble, Forster, & Co. 
 
 Ditto 
 
 12 
 
 207 
 
 
 // 
 
 H. Houldsworth, & Co. 
 
 Ditto 
 
 H. Houldsworth & Co. 
 
 Ditto 
 
 12 
 
 208 
 
 
 // 
 
 D. Johnson, Son, & Cree 
 
 D.Johnson,Son,&Cree 
 
 D. Johnson, Son, & Crce 
 
 Ditto 
 
 BHXS 
 
 Page 
 Jour. 
 
 No. 
 
 When 
 Received. 
 
 On whose Account. 
 
 By whom Drawn. 
 
 On whom Drawn. 
 
 To whom Pa^ 
 
 16 
 16 
 16 
 
 209 
 210 
 211 
 
 May 
 
 4 
 // 
 6 
 
 Strangc,Dashwood,& Co 
 James Denny & Co. 
 William Stirling & Sons 
 
 Myself 
 J. Denny & Co. 
 
 Myself 
 
 Strange,Dasbwood,«& Co 
 J. Denny & Co. 
 W. Stirling & Sons 
 
 P. Drinkwater 
 
 My Order 
 
 Ditto 
 
 16 
 
 212 
 
 
 // 
 
 Ditto 
 
 Ditto 
 
 Ditto 
 
 Ditto 
 
 16 
 16 
 16 
 
 213 
 214 
 215 
 
 
 8 
 // 
 10 
 
 Strange,Dashwood,& Co 
 Mayne & Rowley 
 Penman & Brown 
 
 Ditto 
 Mayne & Rowley 
 William Smith & Co. 
 
 Strahge,Dashwood,& Co 
 Boldero,Lushington&Co 
 Orr & Dennv 
 
 Smith <fe Gray 
 
 My Order 
 Penman & Brc 
 
 16 
 
 216 
 
 
 n 
 
 H. Houldsworth & Co. 
 
 MyseJf 
 
 H. Houldsworth, & Co. 
 
 My Order 
 
 16 
 
 217 
 
 
 13 
 
 John Cochran 
 
 J. Cochran 
 
 J. Cochran 
 
 Ditto 
 
 16 
 16 
 
 218 
 219 
 
 
 18 
 24 
 
 Richard Conder 
 Holford, Rucker, & Co. 
 
 Richard Conder 
 Moses Reiss 
 
 Lees & Co. 
 
 Ditto 
 
 Jn. Noi Du Fay 
 
 Holford, Ruck( 
 
 
 
 
 
 BILLS 
 
 
 1 
 i 
 
 Page 
 Jour. 
 
 No. 
 
 When 
 Received. 
 
 On whose Account. 
 
 By whom Drawn. 
 
 On whom Drawn. 
 
 To whom Pa\ 
 
 20 
 
 220 
 
 June 
 
 5 
 
 William Arnot 
 
 William Arnot 
 
 John Murphy 
 
 William Arnot 
 
 20 
 
 221 
 
 
 // 
 
 James Denny & Co. 
 
 J. Denny & Co. 
 
 J. Denny & Co. 
 
 My Order 
 
 20 
 
 222 
 
 
 7 
 
 Richard Conder 
 
 Renny & White 
 
 Goldsmid & Son 
 
 Richard Conde 
 
 20 
 
 223 
 
 
 // 
 
 Strange,Dashwood,& Co 
 
 Myself 
 
 Strange,Dashwood,& Co 
 
 William Wrigh 
 
 20 
 
 224 
 
 
 // 
 
 Ditto 
 
 Ditto 
 
 Ditto 
 
 R. Wilson 
 
 21 
 
 225 
 
 
 8 
 
 H. Houldsworth & Co. 
 
 Ditto 
 
 H. Houldsworth, & Co. 
 
 My Order 
 
 21 
 
 226 
 
 
 10 
 
 Joseph Taylor & Sons 
 
 John M'Call 
 
 Allan & Smith 
 
 Ditto 
 
 21 
 
 227 
 
 
 // 
 
 Crombie & Carnegie 
 
 Crombie & Carnegie 
 
 Crombie & Carnegie 
 
 Ditto 
 
 21 
 
 228 
 
 
 15 
 
 D. Johnson, Son, & Cree 
 
 D.Johnson.Son.ctCree 
 
 D. Johnson, Son, & Cree 
 
 Ditto 
 
(2) 
 
 BILL-BOOK. 
 
 95 
 
 RECEIVABLE. 
 
 Place, 
 
 Date,andTerm. 
 
 Where 
 Payable. 
 
 iVhen Due. 
 
 Sum. 
 
 When 
 
 and How Disposed of. 
 
 
 1817 
 
 
 
 
 
 
 
 
 
 
 Glasgow 
 
 8 April 
 
 3 tnos. 
 
 Glasgow 
 
 11 July 
 
 147 
 
 11 
 
 6 
 
 Apr. 
 
 23 
 
 Discounted with Royal Bank 
 
 , Do. 
 
 6 April 
 
 8 mos. 
 
 Do. 
 
 9 Oct. 
 
 196 
 
 11 
 
 // 
 
 
 
 
 Do. 
 
 9 April 
 
 2 mos. 
 
 Load on 
 
 12 June 
 
 45-2 
 
 8 
 
 // 
 
 Apr. 
 
 9 
 
 Remitted Peter Driukwater 
 
 Do. 
 
 5 April 
 1816 
 
 8 mos. 
 
 Glasgow 
 
 8 Oct. 
 
 137 
 
 13 
 
 7 
 
 
 
 
 Do. 
 
 24 Dec. 
 1817 
 
 3 mos. 
 
 Do. 
 
 27 June 
 
 246 
 
 18 
 
 // 
 
 June 
 
 27 John Howie & Co. with protest, 3s. 
 
 Do. 
 
 5 Mar. 
 
 4 mos. 
 
 Do. 
 
 8 July 
 
 123 
 
 16 
 
 // 
 
 Apr. 
 
 23;Discounted with Thistle Bank 
 
 Do. 
 
 4 April 
 
 i mos. 
 
 London 
 
 7 July 
 
 44S 
 
 4 
 
 // 
 
 May 
 
 8|Sold for Cash to Smith & Gray 
 
 Do. 
 
 8 April 
 
 5 mos. 
 
 Glasgow 
 
 11 Sept. 
 
 196 
 
 13 
 
 6 
 
 June 
 
 12 Indorsed to Orhart, White, & Co. 
 
 Do. 
 
 8 Mar. 
 
 4 mos. 
 
 Do. 
 
 11 Julv 
 
 114 
 
 1 
 
 6 
 
 Apr. 
 
 1 G.Indorsed G. & R. Dennistoun & Co. 
 
 Do. 
 
 10 April 
 
 8 mos. 
 
 Do. 
 
 13 Oct. 
 
 L66 
 
 9 
 
 3 
 
 
 
 Do. 
 
 12 Mar. 
 
 4 mos. 
 
 Do. 
 
 15 July 
 
 480 
 
 18 
 
 9 
 
 Apr. 
 
 16|Indof sed G. & R.Dennistoun & Co. 
 
 Perth 
 
 8 April 
 
 S mos. 
 
 Do. 
 
 11 Oct. 
 
 282 
 
 11 
 
 6 
 
 
 
 
 RECEIVABLE. 
 
 n 
 
 Place, DateyandTerm. 
 
 Glasgow 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Do. 
 
 New York 
 
 Glasgow 
 
 Do. 
 
 Do. 
 New York 
 Hamburgh 
 
 4 May 
 
 6 May 
 
 7 May 
 9 April 
 
 8 May 
 13 May 
 
 7 May 
 11 April 
 
 8 May 
 27 May 
 10 April 
 
 2 mos, 
 6 mos. 
 mos, 
 4 mos, 
 
 2 mos. 
 60 ds, 
 mos. 
 4 mos, 
 6 mos. 
 90 ds, 
 
 3 mos. 
 
 Where 
 Payable. 
 
 Xiondon 
 Glasgow 
 
 Do. 
 
 Do. 
 London 
 
 Do. 
 Glasgow 
 
 Do. 
 
 Do. 
 London 
 
 Do. 
 
 When Due. 
 
 7 July 
 9 Nov. 
 
 10 Nov. 
 
 12 Aug. 
 
 11 July. 
 14 Aug. 
 
 10 Nov. 
 14 Aug. 
 
 11 Nov. 
 28 Aug. 
 
 13 July 
 
 Sum. 
 
 377 
 186 
 159 
 114 
 170 
 355 
 92 
 294 
 126 
 418 
 263 
 
 When 
 
 May 
 
 June 
 May 
 
 June 
 May 
 
 and How Disposed of. 
 
 Remitted Peter Driukwater 
 
 Discounted with Thistle Bank 
 Sold for Cash to Smith & Gray 
 Remitted Scruton & Campbell 
 
 Discounted with Royal Bank 
 
 Sold for Cash to Laurie & Co. 
 Ditto 
 
 RECEIVABLE. 
 
 Place, Date, and Term. 
 
 Glasgow 
 Do. 
 
 New York 
 Glasgow 
 
 Do. 
 
 Do. 
 
 Do. 
 Anderston 
 
 Perth 
 
 5 June 
 
 5 June 
 
 11 June 
 
 4 June 
 
 7 June 
 
 18 May 
 
 10 June 
 
 22 May 
 
 15 June 
 
 6 mos. 
 6 mos. 
 30 ds. 
 
 2 mos. 
 
 3 mos. 
 
 4 mos. 
 4 mos. 
 4 mos. 
 6 mos, 
 
 Where 
 Payable. 
 
 Glasgow 
 
 Do. 
 London 
 
 Do. 
 
 Do. 
 Glasgow 
 
 Do. 
 
 Do. 
 
 Do. 
 
 When Due. 
 
 8 Dec. 
 
 8 Dec. 
 14 July 
 
 7 Aug. 
 10 Sept. 
 21 Stpt. 
 13 Oct. 
 25 Sept. 
 18 Dec. 
 
 Sum. 
 
 92 
 63 
 285 
 170 
 346 
 808 
 326 
 357 
 206 
 
 When 
 
 and How Disposed of. 
 
 RemittedStrange,Dashwood,& Co, 
 Remitted William Wright 
 Sold for Cash to R. Wilson 
 
96 
 
 piLL-BOOK. 
 
 (3) 
 
 BILLS 
 
 No. 
 
 When 
 Granted, 
 
 Led. 
 Fol. 
 
 On whose Account. 
 
 By whom Drawn, 
 
 Tawkom Payable. 
 
 77 
 78 
 79 
 80 
 
 1817 
 Jan. 
 
 5 
 11 
 If 
 12 
 
 10 
 11 
 
 // 
 11 
 
 James Finlay & Co. 
 Michael Watson 
 
 Ditto 
 Geo. Bowie & Co. 
 
 J. F. & Co. 
 Myself 
 Ditto 
 G. B. & Co. 
 
 Their order 
 His order 
 
 Ditto 
 Their order 
 
 BILLS 
 
 No. 
 
 When 
 Granted. 
 
 Fol. 
 
 On whose Account. 
 
 By whom Drawn. 
 
 To whom Payable. 
 
 81 
 82 
 83 
 
 Feb. 
 
 4 
 11 
 23 
 
 9 
 13 
 
 18 
 
 Thomas Bissland & Co. 
 Scruton & Campbell 
 Mayne & Rowley 
 
 Myself 
 
 Scrulou & Campbell 
 
 John Baker & Co. 
 
 Their order 
 Kelly &r Gow 
 Christie & Shaw 
 
 BILLS 
 
 No. 
 
 84 
 85 
 
 When 
 Granted. 
 
 Mar. 
 
 11 
 
 // 
 
 Fol. 
 
 10 
 13 
 
 On whose Account. 
 
 James Finlay & Co. 
 William Stirling & Sons 
 
 By whom Drawn. 
 
 J. F. & Co, 
 
 Myself 
 
 To whom Payablt;. 
 
 Their order 
 Ditto 
 
 BILLS 
 
 Page 
 Jour. 
 
 No. 
 
 When 
 Granted. 
 
 On whose Account. 
 
 By whom Drawn. 
 
 To whom Payable. 
 
 12 
 12 
 12 
 
 86 
 87 
 88 
 
 April 
 
 G 
 11 
 13 
 
 William Gillespie & Co. 
 John Howie <fc Co. 
 Rotbsay Spinning Co. 
 
 W. G. & Co. 
 Myself 
 Ditto 
 
 Their order 
 Ditto 
 Ditto 
 
 BILLS 
 
 
 Page 
 Jour. 
 
 No. 
 
 When 
 Granted. 
 
 On whose Account, 
 
 By whom Drawn. 
 
 To whom Payable. 
 
 
 16 
 16 
 16 
 16 
 
 89 
 90 
 91 
 92 
 
 May 
 
 8 
 II 
 11 
 
 Dalgleish & Frame 
 Peter Wood 
 Scruton & Campbell 
 Tbo. Bissland & Co. 
 
 Myself 
 Peter Wood 
 Scruton ^ Campbell 
 T. B. & go. 
 
 Their order 
 J. & R. Ritchie 
 Their order 
 Their order 
 
 1, 
 
 ^Jv'.,liou - BJLLS 
 
 
 Page 
 Jour. 
 
 No: 
 
 When 
 Granted. 
 
 On whose Account. 
 
 By whom Drawn. 
 
 To whom Payable. 
 
 
 21 
 21 
 
 93 
 94 
 
 June 
 
 6 
 
 II 
 
 Thomas Pollock & Co. 
 Thomas Shiels & Co. 
 
 Myself 
 Ditto 
 
 Their order 
 Ditto 
 
(3) 
 
 BILL-BOOK. 
 
 97 
 
 PAYABLE. 
 
 Place, Date, and Term. 
 
 Where 
 Payable. 
 
 When Due. 
 
 Sum. 
 
 When 
 
 Paid, and to whom. 
 
 Glasgow 
 
 Do. 
 
 Do. 
 Aberdeen 
 
 1817 
 1 Jan. 
 4 Jan. 
 9 Jan. 
 7 Jan. 
 
 6 mos. 
 3 mos. 
 5 mos. 
 3 mos. 
 
 Glasgow 
 Do. 
 Do. 
 Do. 
 
 4 July 
 7 April 
 12 June 
 10 April 
 
 Ent.Jour.3. 
 
 156 
 235 
 134 
 
 460 
 
 7 
 15 
 
 5 
 15 
 
 8 
 
 6 
 
 10 
 
 10 
 
 10 
 
 Apr. 
 jjune 
 Apr. 
 
 i 
 
 6 
 12 
 
 10 
 
 Paid Thistle Bank 
 Ditto 
 Royal Bank 
 
 987 
 
 4 
 
 PAYABLE. 
 
 Place, 
 
 Glasgow 
 
 London 
 
 Do. 
 
 Date, and Term. 
 
 3 Feb. 
 
 8 Feb. 
 
 23 Feb. 
 
 6 mos. 
 3 mos. 
 90 ds. 
 
 Where 
 Payable. 
 
 Glasgow 
 
 London 
 
 Do. 
 
 When Due. 
 
 6 Aug. 
 11 May 
 27 
 
 Ent. Jour. 5. 
 
 Sum. 
 
 124 
 302 
 385 
 
 812 
 
 13 
 
 When 
 
 May 
 
 Paid, 
 
 and to whom. 
 
 Remitted to Strange & Co 
 Ditto 
 
 
 
 
 
 PAYABLE. 
 
 
 
 
 
 
 
 Place, 
 
 Date, and Term. 
 
 Where 
 Payable. 
 
 When Due. 
 
 Sum. 
 
 When 
 
 Paid, 
 
 and to whom. 
 
 Glasgow 
 Do. 
 
 7 Mar. 
 7 Mar. 
 
 6 mos. 
 6 mos. 
 
 Glasgow 
 Do. 
 
 10 Sept. 
 10 
 
 Ent. Jour. 8 
 
 12S 
 
 492 
 
 
 19 
 
 
 2 
 
 
 
 
 621 
 
 19 
 
 2 
 
 
 
 
 
 PAYABLE. 
 
 
 
 
 
 
 Place, Date, and Term. 
 
 Where 
 Payable. 
 
 When Due. 
 
 Sum. 
 
 When 
 
 Paid, and to whom. 
 
 Anderstou 
 Glasgow 
 Do. 
 
 6 Apr. 
 11 Apr. 
 10 Apr. 
 
 6 mos. 
 3 mos. 
 6 mos. 
 
 Glasgow 
 Do. 
 Do. 
 
 9 Oct. 
 14 July 
 13 Oct. 
 
 245 
 
 371 
 
 1007 
 
 19 
 
 6 
 
 12 
 
 3 
 6 
 6 
 
 ■June 
 June 
 
 25 
 25 
 
 Paid to them on Discount 
 Paid to them on Discount 
 
 PAYABLE. 
 
 Place, Date, and Term. 
 
 Where 
 Payable. 
 
 When Due. 
 
 Sum. 
 
 When 
 
 1 
 
 1 
 
 Paid, and to whom. 
 
 Glasgow 
 New York 
 Glasgow 
 Paisley 
 
 8 May 
 8 May 
 4 May 
 7 May 
 
 Gmos. 
 60 ds. 
 3 mos. 
 Gmos. 
 
 Glasgow 
 
 Do. 
 London 
 Glasgow 
 
 11 Nov. 
 
 10 July 
 
 7 Aug. 
 
 10 Nov. 
 
 496 
 
 495 
 
 186 
 
 72 
 
 10 
 
 15 
 
 7 
 
 9 
 
 6 
 
 // 
 // 
 // 
 
 
 
 
 PAYABLE. 
 
 Place, Date, and Term. 
 
 Where 
 Payable. 
 
 When Due. 
 
 Sutn. 
 
 When 
 
 Paid, and to whom. 
 
 Glasgow 
 Do. 
 
 4 June 
 4 June 
 
 6 mos. 
 3 mos. 
 
 Glasgow 
 Do. 
 
 7 Dec. 
 7 Sept. 
 
 153 
 273 
 
 11 
 17 
 
 // 
 6 
 
 — 
 
 
 
 
 
 2b 
 
98 INVENTORY of goods on hand, 1st January, 1817. 
 
 20 Bags Wesl-India Cotton. Tare 5 lb?, per 100 lb». 
 
 No. 2S 2 2 5 No. 15 2 1 21 
 
 12 24 2 2 10 8 16 2 1 18 
 
 25 2 1 20 17 2 1 t 
 
 26 2 1 18 18 2 1 25 
 
 27 2 1 28 J9 2 1 15 
 
 28 2 2 5 20 2 1 8 
 
 29 2 2 4 21 2 1 12 
 
 30 2 1 23 22 2 1 24 
 
 31 2 2 18 19 12 
 82 2 2 3 Draft 8 
 
 '' ±2^ Tare '' 3 23 
 
 30 13 
 
 Draft 12 1^ ^ 9 or 2025 lbs. at 2s. 3d. .£227 16 3 
 
 30 1 
 Tare 12 
 
 28 2 lor 3198 lbs. at Is. lid. 305 19 11 
 
 £5ii 16 2 
 
 14 Bags Pernain°. Cotton. Tare 2^ lbs. per 100 lbs. 
 
 No. 1 114 No. 6 1 1 14 No. 10 1 2 10 
 
 2 1 2 12 7 1 2 19 11 1 2 8 
 
 3 1 3 26 8 1 17 12 1 3 19 
 
 4 1 1 13 9 I 2 24 13 1 1 16 
 ^ ^ ^ ^"^ & 3"l8 ^* 1 2 20 
 
 7 3 26 7 3 26 8 17 
 8 17 
 
 22 5 
 Draft 14 
 
 21 3 19 
 Tare 2 5' 
 
 21 1 14or2394lljs. atas. IJd 254 7 3 , 
 
 3 Bags Georgia Cotton, Tare 5 lbs. per Cwt, 
 
 No. 43 3 18 
 
 44 2 2 1 
 
 45 3 11 
 
 8 8 20 
 Draft 3 
 
 8 3 17 
 Tare 1 17 
 
 8 2or952lbs. at3s. 2d ,,.r ... 150 14 8 
 
 £938 18 1 
 
 12 Casks Madder. Draft 4 lb. per cask, Tare 10 lb. p<r Cwt. > 
 No. 4 9 1 14 
 No. 1 11 1 24 5 10 2 22 
 
 2 8 3 20 6 7 S 24 
 
 3 13 2 6 7 12 2 25 
 
 33 3 22 40 3 1 
 Draft 12 Draft 16 
 
 83 3 10 40 2 13 
 
 Tare 3 3 Tare 3 2 14 
 
 36 3 27at848 15& 7 a 
 
 30 3 7 , atSOs 123 6 
 
 No. 8 9 7 No. 11 9 1 21 
 
 9 9 20 12 10 2 4 
 
 *® ^ ^ ^ 19 3 25 
 
 27 3 8 Draft 8 
 
 Draft II 19 3 17 
 
 27 2 24 Tare 13 4 
 
 Tare 2 1 25 18 13 at 82s 74 6 6 
 
 -■ 25 27 at728 90 17 4 
 
 ~. 443 15 1 
 
 220 Bundles Cotton Varn. 
 Water Twist, No. 18 36 bundles at 258. £45 
 
 19 24 258. 6d. 30 12 
 
 20 48 26s. 62 8 
 
 21 24 2ffs. 9d. 82 2 
 
 22 50 278. 6d. 68 15 
 
 23 18 288.3d. 25 8 6 
 
 S4 20 298. 3d. 29 6 
 
 , 293 10 6 
 
 220 
 
 £1676 3 8 
 
 Entered Day-Book, page 1. 
 
0) 
 
 99 
 
 THE PURCHASE-BOOK, OK INVOICE-BOOK INWARD. 
 
 Paisley, 4th January, 1817. 
 Mr. A. B. 
 
 BOUGHT of Thomas Bissland & Co. 
 Mole Twist, No, 72. 1 bundle 6lbs. @ 9/7, ^ 2i/n // 6 
 
 73. 4 24 9/8^, 11//13//0 
 
 74. 6 36 9/10, 17'/14//0 
 
 75. 9 54 9/nh, 26^/17 //9 
 
 77. 6 36 IO/2I, 18// 7// 6 
 
 78. 5 30 10/ 4," 15//10//0 
 
 80. 3 18 10/7, 9//10 // 6 
 
 34 204 lbs. £102//10 // 3 
 
 Discount 45 ^ Cent ^ . . . . 46 // 2 // 8 
 
 £56//7'/7. 
 
 No. 90. 3 bundles 15 lbs. @ 12/1, £9 // 1 // 3 
 
 92. 6 30 12/7, 18//17//6 
 
 94. 4 ...... 20 13/1, 13 //I// 8 
 
 95. 5 25 13/4, 16//13 // 4 
 
 96. 2 ...... 10 13/7, 6//15//1Q 
 
 98. 2 ...... 10 14/1, 7//0//10 
 
 100. 3 15 14/7, 10//18//9 
 
 102. 7 35 15/1, 26//7//U 
 
 104. 4 20 15/7, 15//11//8 
 
 105. 3 15 15/10, 11//17//6 
 
 ^ , , 
 
 39 195 lbs. £136 // 6 // 3 
 
 Discount 50 ^ Cent 68 // 3 // 2 
 
 Bill at 6 mos. 68 // 3 // 1 
 
 £l24//10//8 
 
 Entered Day-Book, page 2. 
 
 INVOICE ofl Bales Cotton Yarn purchased by order of Mr. A. B. of Glasgow, and forwarded 
 by Scott's Carts to his address from Peter Drinkwater. 
 
 Manchester, 10th January, 1817. 
 
 
 
 No. 1. & 2 
 
 . A. B. Mule Twist, 
 
 
 
 No. 50. 
 
 5 bdles25lbs.@4/3,£ 5 // 6 // 3 
 
 No. 62. 4 bdles 20lbs. @ 4/8, 
 
 £4//13 // 4 
 
 
 52. 
 
 7 .; 
 
 ..35.... 4/4, 7//U//8 
 
 63. 8 40 4/8^, 
 
 9 // 8 // 4 
 
 
 54. 
 
 13 .. 
 
 . . 65 4/5, 14 // 7 // 1 
 
 64. 7 35 .... 4/9, 
 
 8 // 6 // 3 
 
 
 56. 
 
 12 .. 
 
 . . 60 . . . . 4/6, 13//10 // 
 
 65. 2 .... 10 4/9|, 
 
 2 //7//11 
 
 
 68. 
 
 9.. 
 
 . . 45 . . . , 4/7^ 10 // 8 // 1 
 
 66. 5 25 4/10, 
 
 6 // 0//10 
 
 
 60. 
 
 10 .. 
 
 .. 50 .... 4/9, 11//17//6 
 
 68. 11 ... 55 5/. 
 
 13//15 // 
 
 
 
 — 
 
 
 70. 6 30 5/1^, 
 
 7//13 // 9 
 
 
 
 66 
 
 280 £63 // // 7 
 
 
 
 
 
 43 215 
 
 52 // 5 // 5 
 
 
 
 
 
 56 28a 
 
 99 495 £ 
 
 63 // // 7 
 
 ' 
 
 
 115 // 6 // 
 
 
 Charges, 
 
 
 Papering & packing .... 
 
 Sheets & ropes 
 
 Carriage to Glasgow .... 
 
 £0//7//4 . 
 0//13 // 6 
 
 2//17 // 8 
 
 3//18 // 6 
 £119// 
 
 
 
 
 4// 6 
 
 2 mos. and Bill on London at 2 mos, 
 
 Entered Day-Book; page 2. 
 
100 PURCHASE-BOOK, (2) 
 
 ! oj Mr. A. B. of Glasgow, and 
 \ruton. Sf Campbell. 
 London, 14th January, 1817. 
 
 INVOICE of 9 Butts Madder, purchased by order and for Account of Mr. A. B. of Glasgow, and 
 shipped in the Jessie, Nicol, to Leith, at his risk, by Scruton Sf Campbell. 
 
 No. 13. 8 // 3 // 3 No. 17. 9 // 0//11 No. 20. 9//1//II 
 
 14. 7 '/ 1 '/ 7 18. 10 // 2 // 6 21. 7 // 3//2ef 
 
 15. 8 // 2 // 19. 11 // 0//23 
 
 16. 8 // 3 // 3 '^ 17 // 1 // 9 
 
 30// 3// 12 Draft 8 
 
 33 // 1//13 Draft 12 
 
 Draft 4lb. ^ Bult 16 17 // 1 // 1 
 
 30 // 3 // Tare 1 // 2 // 5 
 
 33 V 0//25 Tare 2 // 3 // 
 
 Tare lOib. ^ Cwt. 2 // 3//24 Cwt. 15 // 2//24@84/.£66 // i/O 
 
 '- Cwt. 28//0//0 80/. 112 // // 
 
 Cwt. 30 //I //I 76/.114//19//8 
 
 £292//19 // 8 
 
 Charges. Cartage and Wharfage , * ; £ 0//16 // 4 
 
 Shipping, Charges, and Bills of Lading . . 2^/10 // 8 
 Commission on £296//12 // 5, @ 1 ^ Cent. 2//19 // 4 
 Insurance on £300, @ 12/9, ^ Cent. .... 1//18 // 3 
 
 Policy, 2/9, ^ Cent i/ 8 // 3 
 
 Commission oa ditto, J ^ Cent. ....... i 0//15 // 
 
 9/^13//lO 
 
 £302 //13 // 6 
 
 Bill at 3 mos.from Qth Feb. \ 
 payable in London. y 
 
 Entered Day- Book, page 3. 
 
 INVOICE 0/228 Bundles Water Twist, from B lackey, Hardisty, <5r Co., ordered by Mr. A. B. of' 
 
 Glasgow, and forwarded by Scott's Carts. 
 
 Keswick, 22wrf ./awMary, 1817. 
 
 @ 26/ £31 1/4 t/0 
 
 26/6, 47 //14 f/0 
 
 27/. 64viq//0 
 
 27/9. c... 40//19 I/O 
 
 28/8, 51 // 6 // 
 
 29/3, ...i...... 35 w2 //O 
 
 30/3, ......«..: 9(i 1/6 1/6 
 
 ter Twist, 
 
 No. 18. 
 19. 
 20. 
 21. 
 22. 
 tJ3. 
 24. 
 
 24 bundles, . . 
 36 
 
 ..@ 
 
 
 48 ., 
 
 
 
 36 
 
 
 
 36 
 
 
 
 24 
 
 
 
 24 
 
 
 
 
 
 228 bundles. 
 & ^ Cent, discount for Bill on London, ) 
 at 2 mos.from 26 Prox°. y 
 
 Entered Day-Book, page 3. 
 
 £318 * 7 // « 
 
 Mr. A. B. 
 
 Glasgow, 9th February, 1817. 
 
 BOUGHT of James Finlay <fc Co. 
 Water Twist, No. 21. 20 bundles @ 27/9, £ 27 '/ 1 5 '/ 
 
 22. 30 28/6, 42//15//0 
 
 23. 40 29/3, 68//10//0 
 
 -^ £129 t/0 r/0 
 
 90 
 
 Bill at 6 mos. 
 
 Entered Day-Book, page 6. ^ 
 
(3) PURCHASE-BOOK. 101 
 
 INVOICE o/llO Barrels Ashes, shipped on board the Frances, Braine Master, from New York to 
 Greenock, by order and.for Account and risk of Mr. A. B. of Glasgow, and to him consigned. 
 
 New York, 16th February, 1817. 
 
 Cwt. Qr. lb. 
 65 Barrels Pot Ashes, weighing 165 // 3//20 
 Tare 14 lb. per Cwt. 20 // 2//27 
 
 Dol. Cents. 
 
 Cwt. 145 1/ 0//21 at 6 Dol. 40 Cents 929 //20 
 
 45 Barrels Pearl Ashes, weighing 110 // 2 // 
 Tare 14 lb. ^ Cwt. 13 // 3 // 7 
 
 Cwt. 96 // 2//21, at 7 Do! e76//81 
 
 1606 //Ol 
 
 Charges till on board 65//30 
 
 Commission on 1671/. 31*. at 2 J ^ Cent. 4lv78 
 
 . 107 //08 
 
 Exchange, at 4s. 6d. ^ Dollar 'i^Vj^ 1713//09 is £385 // 8// 11 
 
 Bill at 90 d/a. on receipt. 
 
 E. E. Mayne & Rowley. 
 jEn<erc<Z Day-Book, page 6. 
 
 Glasgow, 20th February, 1817. 
 Mr. A. B. 
 
 BOUGHT of William Stirling & Sons. ^^^ 
 
 Cambric, 2 Colour'd Check, 48 ps. cfl. 28, 1344 yds. @ 23d. £l28//16//0' 
 Calico, ditto 51 1428 19d. 113//1//0' 
 
 99 
 
 2 Boxes, Sheets, &c 1 // 2 // 
 
 1 & 2 - .. _ £242//19 // 
 
 4 Fine Calico, blue ground, 15 ps. ea. 24, 360 yds. @ 23d. 34//10 // 
 
 Cambric, Check, 6 144 2/3^, 16//10//0 
 
 I Muslin, yellow ground, 20 28, 660 17d. 39//13//4 
 
 41 
 
 3 Trunk, &c. 0//18 // 6 
 
 . ; 91'/11//10 
 
 I Calico, black ground & yellow, 43 pg. ec 28, 1204 yds. @ 21^d. 107//17 u 2, > 
 Cambric, fancy Check 17; 47ftw*-**iJ2/l^., ■ -i9//H i^fttO 
 
 4 ' 60 Trunk, &c. 0//19//6 
 
 158 // 8 // 4 
 
 ^.„ £492//19//2 
 
 Bill at 6 mos. 
 
 Entered Day-Book, page 6. 
 
 2 c 
 
102 PURCHASE-BOOK. (4) 
 
 INVOICE of l5 Casks Madder, shipped hy the Susanna, Young Master, for Leith, hy order of 
 Mr. A, B. of Glasgow, and to him consigned. 
 
 London, 4th March, 1817. 
 
 Cwt. Qr. lb. Cwt. Qr. lb. 
 
 No. 25. 9 // 1//10 No 29. 9 // 3 // 6 
 
 26. 10 1/1 1/6 30. 10 // // 4 
 
 ■^n. 11 // 0//14 
 
 28. 8 // 1//12 19 // 3//10 
 
 Draft .... 8 
 
 39 // 0//14 
 
 Draft 4 lb. ^ Cask, 16 19 // 3 // 2 
 
 ■ Tare 1 // 3 // 2 
 
 38 // 3//26 18 @ 82/. £73//l6 // 6 
 
 Tare 10 lb. ^ Cwt. 3 // 1//26 
 
 ^ 35//2//0 @74/. 131//7'/0 
 
 No. 35. 8 // 3//18 
 
 36. 7 // 3//26 
 
 37. 9 // 1 // 5 No. 34. 8 // 1//17 
 
 38. 10 // 2//12 Draft .... 4 
 
 36 // 3 // 5 8 // 1//13 
 
 Draft..,. 16 Tare 0//3//0 
 
 36 // 2//17 7 // 2//1 3 . . . . @ 86/. 32//14//11 
 Tare .... 3 // 1 ^ 3 
 
 33//1//14 @84/. 140// 3// 6 
 
 No. 40. 11 // 0//16 
 
 41. 9 1/1 1/3 No. 39. 8 // 3 // 4 
 
 42. 8 // 3//14 Draft // // 4 
 
 29 1/ 1 1/5 8 // 3 // 
 
 Draft. ... 15i Tare 6 // 3 // 4 
 
 29 // 0//21 7 // 3//24 . . . .@ 87/. 34//12//10 
 Tare .»,. 2 //2//12 
 
 26//2//9.., @88/. 116//19//10 
 
 £529//13 // 3 
 
 Charges: 
 
 Cartage & Wharfage, * .;....;..;. £l i/ 3 // 9 
 
 Charges at Shipping & Bills Lading, 6 // 1 // 7 
 
 Commission on £5361 //18 // 2, at 2I ^ Cent. 6 // 7 // 5 
 
 '. 12//12 u 9 
 
 £642 y 6 //e 
 
 2 m08, Sf hill on London at 3 mos. 
 
 £. £. ScRUTOK & Campbell. 
 
 ^-.» V. 
 
 Entered Day-Book, page 0. 
 
(5) PURCHASE-BOOK. 103 
 
 INVOICE of 2 Bales Cotton Yarn purchased by order of Mr. A. B. of Glasgow from Peter 
 Drinkwater, and forwarded hy Scott's Carts. 
 
 Manchester, 4th March, 1817. 
 
 Bundles, 20 lbs. @ 17/7^, £l7//12//6 
 
 40 18/2^, 36// 8// 4 
 
 35 I8/9J 32//16 // 3 
 
 50 19/4, 48 i/'6 V 8 
 
 45 lQ/11, 44//16//3 
 
 80 20/5^, 81//16//8 
 
 50 21/2,~ 52//18//4 
 
 30 21/10|, 32//16//3 
 
 45 22/7, 50//16//3 
 
 20 23/3I, 23//5//10 
 
 25 24/. 30 // // 9 
 
 India Twist, 
 
 No. 
 
 160. 
 
 4 
 
 
 
 162. 
 
 8 
 
 
 
 164. 
 
 7 
 
 
 
 166. 
 
 10 
 
 
 
 168. 
 
 9 
 
 
 
 170. 
 
 16 
 
 Bales, 3 & 4 
 
 
 172. 
 
 10 
 
 
 
 174. 
 
 6 
 
 
 
 176. 
 
 9 
 
 
 
 178. 
 
 4 
 
 
 
 180. 
 
 5 
 
 88 Bdles. 440 lbs. 
 
 Sheets & Ropes 0//14 // 8 
 
 1 nfo. Sf bill on London at 2 mos. £452 // 8 // 
 
 Entered Day-Book, page 8. 
 
 Mr. A. B. Anderston, 9th March, 1817. 
 
 Bought of William Gillespie & Co, 
 
 1^ Cambric bord. Handfs. 23 pieces black, 47 doz. 4 
 
 do. 44 blue, 90 8 
 
 do. 2 pple, 4 2 
 
 do. 45 red, 92 1 
 
 114 pieces, 234 3 @ 21/. *. £245//19 // 3 
 
 - iSills at 6 mos. Entered Day-Book, page 9. 
 
 Mr. A. B. Glasgow, 9th March, 1817. 
 
 Bought of Todd & Shortridge. 
 No.l.|fMuslins, smoliegrd.andyellow, 12ps.25doz.l0,(§! 17/6, £22//I2 //I 
 
 2. do. do. with pink, .... 6 13 . . 18/6, 12 // // 6 
 
 3. do. blue ground, ....19 41 . . 2, 20/. 41 // 3 // 4 
 
 4. tlo. light ground, . . . .29 696 yards, . . 20d. 60//18 // 
 
 66 
 
 1. - Box,&c. 0//11//9 
 
 137 * 5 // 8 
 
 5. ^i Muslins, light ground, ea. 24, 20 ps. 480 yards,. . 21d. 42 // // 
 
 6. do. green grouiid, .... 16 384 21|d. 34 // 8 // 
 
 7. do. smoke & blue, ... .19 41 doz. 2, 30/. 41 ir 2 u 4 
 
 55 
 
 2. Box. &c // 9 // 4 
 
 . 118 //O// 8 
 
 8. -Jf Muslias, light grd. blossom 49 ps. 1176 yards,, .21d. 102//18 // 
 
 9. do. green ground, ... i 16 384 21|d. 34 // 8 // 
 
 65 
 
 3. Box, &c..*,i 0//10//11 
 
 137//16//11 
 
 £393 // 3 // 3 
 Deduct 1 <i^ Cent, for damages, and odd pence 8d, d//19 // 3 
 
 6 ^ Cent, discount for Cash \ £389 // 47/ 
 
 l8t April. ) 
 
 Entered Day-Book, page d. 
 
104 
 
 PURCHASE-BOOK. 
 
 (6) 
 
 Mr. A. B. 
 
 Mule Twist, 
 
 No. 60. 
 62. 
 
 14 
 23 
 12 
 14 
 10 
 16 
 11 
 
 Bundles,.. 
 
 63. 
 
 . 
 
 64. 
 
 
 65. 
 
 
 66. 
 
 
 68. 
 
 
 Glasgow, 12th March, 1817. 
 Bought of James Finlay & Co. 
 
 70 lbs @ 8/4, £29//3//4 
 
 115 8/6, 48//17//6 
 
 60 
 
 70 
 
 50 
 
 80 
 
 55 
 
 8/7, 25//15 I/O 
 
 8/8, 30 // 6 // 8 
 
 8/9, 21//17 1/6 
 
 8/10, 35 // 6 V 8 
 
 9/1, 24//19//7 
 
 100 Bdles. 
 
 500 lbs. 
 Off45<^Cent. discount 
 
 216 // 6 // 3 
 97 // 6//10 
 
 5 ^ Cent discount for Cash 1 
 1st April. j 
 
 £118//19 // 5 
 
 Entered Day-Book, page 9. 
 
 Glasgow, l^th March, 1817. 
 Bought of Rothsay Spinning Co. 
 
 60 Bundles, @ 27/9, £83 // 5 // 
 
 120 28/6, 171 // // 
 
 70 29/3, 102 V 7 // 6 
 
 60 30/3, 75//12//6 
 
 Mr. A. B. 
 
 Water Twist, No. 21. 
 22. 
 23. 
 24. 
 
 300 Bdles. 
 Bill at 6 mos. or 5 ^ Cent, 7 
 for Cash. 3 
 
 Entered Day-Book, page 9. 
 
 £432 // 5 // 
 
 Mr. A. B. 
 
 Glasgow, IQth March, 1817. 
 Bought of Rothsay Spinning Co. 
 
 Water Twist No. 20. 150 Bundles, 28/ 210 // // 
 
 21. 140 , r....... 28/9, 201 // 5 w 
 
 22. 60 ; iV . . ^. i;U • • 29/6, 88//10 // 
 
 23. 50 .;;..;».V.'J... 30/3, •• 75//12//6 
 
 £575 // 7 // 6 
 
 400 Bdles 
 5 ^ Cent, discount for Cash. 
 4 
 
 Entered Day-Book, page 10. 
 
0) 
 
 PURCHASE-BOOK. 
 
 105 
 
 Mr. A. B. 
 
 Glasgow, 14fA March, 1817. 
 Bought qf Geo. & Rob. Dennistoun & Cp. 
 
 7 Bags Georgia,. 
 
 19 
 
 Bags 
 
 Cotton. 
 
 Tare 5 lbs. ^ Cwt. 
 
 No. 46. 2 // 3 // 
 
 47. 2 // 2//26 
 
 48. 2 // 3//24 
 
 49. 2 /' 2//25 
 
 
 
 No. 50. 3 // // 1 
 51. 2 // 3//27 
 
 62. 2 // 2//26 
 
 11 //0//19 
 Draft.... 0//0//4 
 
 11//0//15 
 Tare.... 0//2 //O 
 
 10 // 2// 15 or 1191 lbs. 
 
 Draft .... 
 
 8 // 2//26 
 // // 3 
 
 8 // 2//23 
 Tare 1/I1/I6 
 
 8 // 1 // 7 or 931 lbs. @ 2/11, £l35r/15 if 5 
 ....» @2/9, 163//15//3 
 
 12 Bajrs Pernam**, 
 
 Tare 2^ lbs. ^100 lbs. 
 
 No. 13. 
 
 1//2//20 
 
 14. 
 
 1 // 3 // 2 
 
 15. 
 
 1 // 3//1G 
 
 16. 
 
 1 // 2//26 
 
 17. 
 
 1 // 3//13 
 
 
 8 // 3//21 
 
 Draft. . . . 
 
 . // // 5 
 
 
 8 // 3//16 
 
 Tare.... 
 
 // 0//25 
 
 8//2//19 or 971 lbs 
 
 No. 18. 1 // 3//14 
 
 19. 1 // 2//20 
 
 20. 1 // 3//17 
 
 21. 1//2//16 
 
 7 //Owl I 
 Draft.... 0//0//4 
 
 7 // // 7 
 Tare...... 0//0//20 
 
 6 // 3ffl5 or 7711bs. @ 2/7, 99 // 11//9 
 .Ti-i.".. i. ....... . @ 2/5|, 119 // 7 // OJ 
 
 Bill at 4 monthi. 
 
 No. 22. 1 If 8//16 
 
 23. 1 // 2//27 
 
 24. 1 // 3// 16 
 
 5 // 2 // 3 
 Draft. ... // // 3 
 
 5 // 2 // 
 Tare..-.,..0 //0//15 
 
 &f/lff 13, or 601 lbs. @ 2/9i 83//17 // 9^ 
 
 £602 // 7 // 3 
 
 Entered DayBook, page 10. 
 
 2d 
 
106 
 
 Water Twist, No. 33, 
 
 R 
 
 Mule Twist, 
 F 
 
 India Twist, 
 D 
 
 INVENTORY of goods on hand, 1st April, 1817 
 
 No. 11. 
 
 64 bundles, @ 29/3, £78vl9 // 6 
 
 30 , 30/3, 45//7//6 
 
 84 
 
 5 bundles, 25 lbs 8/6, £l0//12//6 
 
 11 55 8/10, 24//5//10 
 
 2 JIO 9/1, 4//10//10 
 
 ~ 90 £39 1/9 If 2 
 
 Discount 45 ^ Cent, 17// 15 // 2 
 
 24. 
 
 62. 
 66. 
 68. 
 
 £124 t/T uO 
 
 18 
 
 160. 
 162. 
 164. 
 166. 
 168. 
 170. 
 172. 
 174. 
 176. 
 178. 
 1L80. 
 
 Cotton, 2 bags Pernam*^ 
 D 
 
 26 bundles, 10 lbs @ 17/7|, £8//16 // 3 
 
 18/2^, 13vl3//l| 
 18/9, 18// 15 // 
 19/4, 24// 3// 4 
 19/11, 19//18//4 
 20/5|, 66 // 9 // 9| 
 21/2, 3 // 15 // 
 21/10| 21 //17 //6 
 22/7, 33//17 // 6 
 23/3|, 23 // 5// 10 
 30 // // 
 
 21//14 // 
 
 3 
 4 
 5 
 4 
 13 
 6 
 4 
 6 
 4 
 5 
 
 56 
 
 No. 14l 
 16. 
 
 15. 
 20.... 
 
 25 
 
 20.... 
 65...., 
 
 30 
 
 20.... 
 
 30 
 
 20 
 
 25, 
 
 280 
 
 1 // 3 // 2 
 1 //2//26 
 3 // 2 // 
 // 0//11 
 
 24/. 
 
 292 //ll // 8 
 £438// 12 // 8 
 
 Draft 21b., Tare 2^ lb. ^ 100 lb. 
 
 3//1//17 or 381 lbs. @ 2/5|, £4e//l6 // 7 
 
 7 Bags Georgia, (particulars as on the preceding page,) , 299 //lO // 8 
 
 9 Casks madder, No. 25. 9//1//10 No. 40. U // 0//16 —^ 
 
 41. 9 // 1 // 3 
 
 42. 8 // 3//14 
 
 £346 // 7 // a 
 
 26. 10 // 1 // 6 
 
 27. 11 // 0//14 
 
 28. 8//11 // 2 
 
 Draft 
 
 Tare 
 
 Draft 
 
 Tare 
 
 29 // 1 // 5 
 // 0//12 
 
 29 // 0//21 
 
 2 // 2//12 
 
 No. 35. 
 Draft 
 
 Tare 
 
 39 // 0//14 
 // // 1 
 
 38 // 3//26 
 
 3 //1//26 ' 
 
 26 // 2 // 9 . . . . @ 88/. 
 
 35//2//0 74/. 
 
 8 // 3/yl9 No. 15. 8 // 2 // 
 
 // // 4 Draft // // 4 
 
 £116//19 // 
 
 131 1/1 u 9 
 
 8 // 3//14 
 
 // 3 // 5 
 
 Tare 
 
 8 // 1//24 
 
 // 3 // I 
 
 7 // 2//23 @ 76/. 29 // 5 // 7 
 8//0 //9..... 84/. 33//18 // 9 
 
 £311//10//4 
 Proportion of Charges £30 // 9 on £530 17//13 // 2 
 
 14 Barrels potashes, weighing 34 // 3//26 
 Tare^.... 4//1//41 
 
 30 // 2//12 at 6 dol. 40 Cents, £195 //SS 
 
 25 ditto pearl 57 // 0//16 
 
 99 barrels, tare ^, 7 // 0//16 
 
 60 @ 7 dol 
 
 Exchange at 4/6, per dollar, 
 
 £329 // 3 // e 
 
 350 
 
 545 //88 
 
 Is £122// 16 // 6 
 
 Proportion of Charges, £115. on £361 39 (/3//6 
 
 . 162 // // 
 
 Entered Journal, p. 9. 
 
 £1276 // 3 // 5 
 
(8) PURCHASE-BOOK. 
 
 107 
 
 INVOICE of 180 Bundles of Cotton Yarn, purchased hy order of Mr. A. B. of Glasgow, and 
 forwarded by his desire with Scott's Carts, by P. Drinkwater. 
 
 Manchester, 5fA /4pn7, 1817. 
 
 2 Bales Georgia Twist. 
 
 No. 100. 12 bdles. 60 lbs. @ 6/11, £20//15 // No. 112. 26bdles.l30 lbs. @ 8/5, £54vl4 // 2 
 
 7/2, 28//13//4 114.24 120 8/9, 52//10 // 
 
 7/5, 25// 1 9 // 2 No. 5. 116. 16 80 9/0|, 36 // 3 // 4 
 
 1h\, 22// 17// 6 118.14 70 9/4^, 32//16 // 3 
 
 7/10^, 19//13 // 9 120. 20 100 9/8|, 48//10//10 
 
 8/li, 32//10 // 
 
 ' . 100 500 £224//14 // 7 
 
 80 400 £150 // 8 // 9 Sheets, Ropes, & Packing, 1//18 // 2 
 
 102. 
 
 16 
 
 80 
 
 No. 4. 104. 
 
 14 
 
 70 
 
 106. 
 
 12 
 
 60 
 
 108. 
 
 10 
 
 50 
 
 110. 
 
 16 
 
 80 
 
 £226//12//9 
 
 150 // 8 // 9 
 
 Bill on London at 2 mos. 
 
 ^th May. j . • £377 // 1 // 6 
 
 Entered Journal, page 12. 
 
 Mr. A. B. 
 
 Paisley, 9th April, 1817. 
 
 Bought of Thomas Bissland & Co. 
 
 W[ple Twist, No. 60. 10 bundles, 50lbs @ 8/4, £20//]6 // 8 
 
 62. 15 75 8/6, 31//17//6 
 
 64. 5 25 8/8, 10//I6//8 
 
 66. 9 45 8/10, 19//17 // d 
 
 68. 11 55 , 9/1, 24// 19 // 7 
 
 70. 10 50 ............ 9/4, 28// 6// 8 
 
 60 300 £131 //14 //5 
 
 Discount 45 ^ Cent. 59 // 5 // 5 
 
 Billat6mos.or5^Cent. "> £72//9//0 
 
 for Cash, 1st May. j 
 
 Entered Journal, page 12. 
 
 Glasgow, llth April, 1817. 
 Mr. A. B. 
 
 Bought of Thomas Shields & Co, 
 
 126 Pieces Printed Goods,* bill st 6 months, £273//17 // 6 
 
 Entered Journal, page 12. 
 
 Glasgow, 12<A ^pnV, 1817. 
 Mr. A. B. 
 
 Bought of Thomas Shields & Co. 
 
 44 Pieces Printed Goods, 5 ^ Cent, for Cash, 4th May, £115//17 // 
 
 Entered Journal, page 12. 
 
 • The reason why the particulars of the Goods are not given iu this purchase, and those which follow for ex- 
 portation, is given in the Remarks on the Purchase- Book. 
 
108 PURCHASE-BOOK. (9) 
 
 Glasgow, I5th April, 1817. 
 
 Mr. A. B. 
 
 Bought of Dalgleish & Frame, 
 
 1 Box, and 154 Pieces Printed Goods, bill at 6 months, £496//10 // 6 
 
 Entered Journal, page 12. 
 
 Glasgow, Ibth April, 1817. 
 Mr. A. B. 
 
 Bought of Alexander Bryce, & Co. 
 
 2 Boxes Printed Muslins, 5 ^ Cent, discount for Cash, 4th June, £248//15 // 2 
 
 JEntered Journal, page 12. 
 
 Glasgow, Ibth April, 1817. 
 Mr. A. B. 
 
 Bought of John M'Fee & Co. 
 
 1 Box Printed Muslins, 5 ^ Cent, for Cash, 4th June, , . . . . £159//18 // 6 
 
 Entered Journal, page 12. 
 
 Glasgow, Vith April, 1817. 
 Mr. A. B. 
 
 Bought of William Ferguson, 
 
 (In Barter for 84 Bundles Water Twist,) 
 
 I Calicoes, 30 pieces, each 28 yards, 840 yards, @ 1/1, f 45//10 // 
 
 4 Ditto, 40 24 960.. 1/3, 60 // // 
 
 ^ Shawl Cloths, 27 Idoz... 27 doz 17/.*...,,.. 22*19 // 
 
 — £128 // 9 // 
 
 97 pieces. 
 
 Entered Journal, page 13. 
 
 Glasgow, 20<A April, 1817. ♦ 
 Mr. A. B. 
 I ' Bought of Thomas Shields & Co. ' 
 
 1 Box Printed Goods, 5 ^ Cent, discount for Cash, 4th May, £165//13 // 3 
 
 Entered Journal, page 12. 
 
 Glasgow, 26/A ApriL 1817. 
 Mr.A.B. 
 
 Bought of Dalgleish & Frame, 
 
 1 Box Printed Goods, 5 ^ Cent, discount for Cash, 4th June, .TiT^TTT.!. . . £l68 // 9//10 
 
 Entered Journal, page 12. 
 
(10) PURCHASE-BOOl^:^ 109 
 
 GLASGew, Sd May, 1817. 
 TilUJOa 
 
 BOUGHT of William Marshall, 
 
 (For the Sequestrated Estate of John Hannah.) 
 
 12 bundles, 60 lbs @ 7/4, £22 i/O /fO 
 
 ..... 90 
 
 50 c 
 
 60 
 
 40 
 
 50 
 
 Mr. A. B. 
 
 ..) 
 
 ; V 00 
 
 , , 
 
 Mule Twist, No. 50. • 
 
 12 
 
 52. 
 
 18 
 
 53. 
 
 10 
 
 64. 
 
 12 
 
 56. 
 
 8 
 
 58. 
 
 10 
 
 7/6, 
 
 33//15 // 
 
 7/7, 
 
 18//19 f/ 2 
 
 7/8, 
 
 23 // // 
 
 7/10, 
 
 15//13 rr 4 
 
 8/1, 
 
 20 // 4 // 2 
 
 70bdles. 350 lbs. 133//11 //8 
 
 Off 50 ^ Cent, discount, 66//15//10 
 
 Cash. £66 //15//10 
 
 Entered C^sh-Booli, p'dge 3. 
 
 INVOICE of 12 Casks Madder, shipped on hoard the C/iarlotte for Leith, on Account and Risk of 
 Mr. A. B. of Glasgow^ and to him Consigned. 
 
 London, 3d May, 1817. 
 
 No. 43. 9 // 1//10 No. 47. 10 // 1 // 4 
 
 44. 10 //I// 4 48. 9//2//26 
 
 45. 8//1//12 49. 11//1//19 
 
 46. 11 // 0//10 
 
 31//1//21 
 
 39 // // 8 Draft 12 
 
 Draft 4lb. ^ Cask, 16 
 
 31 // 1 // 9 
 
 38 /7 3//20 Tare 2 // 3 ^ 5 
 
 Tare lOlb. ^ Cwt. 3//1//25 . 
 
 — 28// 2// 4 .. @76/. £108// 8// 8 
 
 35//1//23 ....'i»ijV>,Ut'. @75/. 132//19//10 
 
 No. 50. 9//0//17 No. 53. 9//1//21 .iow fi U \.Vja 
 
 51. 1O//3//0 54. 10// 2// 4 
 
 52. 11//1//14 
 
 19 7/ 3//25 
 
 31 //I// 12 Draft 8 
 Draft 12 - 
 
 ^.? ; ; : 19 // 3//17 
 
 31 // I // Tare 1 // 3 // 3 
 
 . . , Tare 2 // 3 // 5 ^- 18//6//14 @ 82/. 74 // 6 // 3 
 
 0,.<M*e8/a ., \ 28//l//23^.y,j.j.^....... @ 86/. 122 // 7 // 2 
 
 438 // 1//11 
 Charges. Carriage and Wharfage, £i//l//8 
 
 Charges at Shipping, and Bills Lading, 3//19//10 
 
 Comm. on £443 // 3 // 6, @ 1 ^f Cent. 4 // 8 // 7 
 n3r.\gbV^A;. ^ 9//10</l 
 
 £447//12,//0 
 .o3 -A WTjia labn. j;, £. ScRUTON & Campbell. 
 
 ry-ii t J .« s ^8b<?oO Lajuiiq jtoU 
 
 Bill on London at 3 mos. \ ^ ^ 
 
 UhJuly. j v;.r 
 
 Entered Journal, page 16. 
 . 2 E 
 
110 PB§fifl[ASE-BOOK. (11), 
 
 Mr. A. B» Glasgow, 3df May, 1817. 
 
 .■'.':- r :■". u8(W&ofi440 
 
 BOUGHT of Rotbsay Spinning Co. 
 
 Water Twist, No. 20. 60 bundles, @ 27/ , . . ,£81 // // 
 
 21. 50 27/9, ,,. 69//7//6 
 
 22. 40 .^....'.v.-.v 28/6,. ,.,,,>,,,...,,.. 57 * // 
 Ovdi ?a. 5Q,t,At^%*.» .?»/3,(j,»^^,,^^^^...«^.. 73//2//6 
 
 200bdies, £280//10//0 
 
 Cash, 4tth Mm* ^ ■^. X . /,. . . piscount 5 ^ Cent, for Cash, 14 //O// 6 
 
 A J. \i Ofl , I\9 — £266 uQ uQ 
 
 Entered Journal, page 16, 
 
 ,: .Mr. A. B. Glasgow, 5/A May, 1817. 
 
 BOUGHT of Dalgleish and Frame. 
 3 Boxes printed Cambrics, ...,,» ..»»... Bill at 6 naos.,,..^^ , ,, £214^/11 jk 2. 
 
 JJnfered Journal, page 16. .. ^ t ^e i rv ,». -^ ^^^v- 
 
 INVOICE of 100 Barrels Ashes, shipped on Board the Nancy, M'Lae Master ,^ for Greenock, by 
 order, and for Account and Risk of Mr. A. B. there. 
 
 Ajf w Oi .T^ . ! 'New York, Qth May, 1817. 
 
 i^g^^i: \\(\ . __^ 
 
 'llwl w il, . 
 
 70 Barrels Pot Ashes, wg. 179//3//21 
 
 Tare^ 22vl//27 >r\-ie -DoZ. Ccnf*. 
 
 157//1//22 @ 7 Dol. 60 Cents. ,. .. 1180 // 84 
 
 30 Barrels Pearl, , , . 76//2 // 
 
 Tare I , 9//2//7 
 
 66//3//2l@8Ll>ol. «.»... ...«,. 535// 50 
 
 — — j "^ .dior « v' 
 
 1716^34 
 Charges till on board, 54 // 16 
 
 Bill at 3 moi. Exchange @ 4/6, 1770 // 50 is £39& w 7 // 8 
 
 i \» j: 'h E.E. Richard Condes. 
 
 £Jn<erei jQiimal, page 16, , .. 
 
 Mr. A. B. Glasgow, \Oth May^ 1817. 
 
 i; w (J M ; 
 
 BOUGHT of Orhart, White, Rose & Co. 
 
 3 Boxes white Cambrics, Billat4mos £l83tfl8</0 
 
 Entered Journal, page 16. 
 
 Mr. A. B; )< Glasgow, \^thMay, 1817. 
 
 1 .1 BOUGHT of Alexander Bryce & Co. 
 .... Billat6mos £l^ 
 
 £n<ere(/ Journal, page 16. .^NhVAW^ 
 
 1 Box printed Goods, Billat6mos ••..•...... £141//13#10 
 
(12) 
 
 PURCHASE-BOOK. 
 
 nv 
 
 Mr. A. B. ?5lasgow, 12th May, 1817. 
 
 BOUGHT of Brunton & Ballantine. 
 4 Boxes Sad.dlery, 3 mos £83//10 // 2 
 
 t Entered Journal, page 16> 
 
 Mr. A. B. 
 2 Boxes printed Goods,. 
 
 Glasgow, lAth May, 1817. 
 BOUGHT of Alexander Bryce & Co. 
 Bill at 6 mos £l97//13 u 5 
 
 Entered Journal, page 16. 
 
 INVENTORY of Goods on Hand, 30th June, 1817. I ' 
 
 ;> liJofo'jC.oiidroiiO^'aM 
 
 Mule Twist, 
 w 
 
 No. HI. X 
 
 Water Twist, No. 23. 50 bundles, @ 29/3,,^^,;, .^^^j £.73 tf 2 // 6 , j. 
 
 45. 16 80 lbs. 6/11 , £27//13 ii 4 
 
 46. 20 100 .... 7/. 35 tf // 
 
 48. 20 100 .... 7/2, 35//16//8 
 
 56bdles. 280 lbs. £98//10//0 
 
 Off 42|<^ Cent 41//17//3 
 
 .•r?j ,>lm..'; 56//12//9 
 
 Georgia Twist, No. 112. 6 bundles 30 lbs. 8/.5, 12//12 // 6 
 
 » 114. 4 20 .... 8/9, 8//15'/0 
 
 • 118. 5 25 9/4|, ll//14//4^ 
 
 120. 10 50 .... 9/8|, 24 // 5 // 5^ 
 
 Z^t 
 
 Ashes, 
 c 
 
 25 bdles. 125 lbs. 
 
 10 Barrels Pearl, wg. 24 // // 
 Tare i- . . . . Z ii » 0- 
 
 :^:\-v)Tl 
 
 57 // 7 // 3 
 
 £187// 2// 6 
 
 21 Owt. at^S'^dtel: 168 Doll. 
 
 Exchange @ 4/6, £37// 16 // 
 Proportioji of Charges, £95. on £398, is 9 // 1 // 
 
 Cotton, 2 Bags Pernam<». No. 14. 17/-3y/.2 
 
 46// 17 // 
 
 16. lr/2/A20 
 
 i^- olUL lie iiuietim!»p3 . 
 
 T 1 ,. ^ . . 3 // 2 // or 392 lb. 
 Leakage 11 lb. Draft 2 lb., & 2| ^ lOO lb 22 
 
 370 lbs. @ 2/5|, 45 // 9 // 7 
 
 Madder, 4 Casks, No. 25. to 28. Net 35 // 2 // Value at last 7 
 "'*''' "-'~nce, @ 74/ ^ 
 
 47. to 49. 
 53. to 64. 18 // 0//14 ." 82/. 74 // 6 // 3 
 
 8 & c Balance, @ 74/. ......... . . . .~ .T.T. .".7 \ ^^^^ "T "0 
 
 3 No. 47. to 49. 28 // 2 // 4 '.'.*.'.* @ 76/. 108 // 8 x/ 8 
 
 £314 // 1//11 
 Proportion of charges £30 // 9 // on £530, 18 // 1 // 1 
 
 Entered Journal, page 25. 
 
 .... 332 // 3 // 
 £611 //12 // 1 
 
112 
 
 (1) 
 
 THE BOOK OF SHIPMENTS, or INVOICE-BOOK OUTWARD. 
 
 INVOICE of Printed Goods shipped on board the Atlantic, John King Master, from Greenock to 
 New Yoric, by order of Mayne and Rowley, Merchants there, for their Account and Risk, and 
 to them Consigned. * 
 
 Glasgow, 23d February, 1817. 
 
 M R I Cambric, 2 coloured Check, 48 ps. ca. 28, 1344 yds. @ 23d 
 1&3 1 Trunk, Sheet, &c. 
 
 ^ Calico, 2 coloured Check, 5lps. ea. 28, 1428yds. @ 19d. 
 2 Trunk, Sheet, &c. 
 
 I Fine Calico, blue Ground 15ps.ea. 24, 360yds. @ 23d. 
 Cambric, Check, .... 6 ...*... . 144 .... 2/3|, 
 ^ Muslin, yellow Ground, . , 20 28, 660 .... 17d, 
 
 41 
 
 Trunk, &c. 
 
 CHARGES. 
 
 Carriage to Greenock, £0//13 // 6 
 
 Custom-house Entry and Fees, . . . k . . . . <^ 8 // 6 
 Bills of Lading and Agency, • . • . . 0//11 // 6 
 
 Commission on £337 // 3//10, @ 2^ ^P* Cent 
 
 Insurance on £355. @ 2 guineas, 7 // 9 // 1 
 
 Policy, 5/6, ^ Cent. 1 // 2 // 
 
 Commission on ditto (Bh W Cent.* . «« , .. 1//15 // 6 
 
 .,u .0 * It • 
 Entered Day-Book, page f . o \i 8 * iu; t j*'! 
 
 128// 16 // 
 
 1 // 1 // 6 
 
 113 // 1 // 
 1 // // 
 
 34 //lO // 
 16 //1 // 
 39 A/13 // 4 
 
 0//18 // 6 
 
 1//13//6 
 
 8 // 8 // 7 
 
 10 // 6 // 7 
 
 129 
 
 114 
 
 91 
 335 
 
 20 
 
 17 
 
 3S5'/10//0 
 
 
 '*:♦: 
 
 ,0fitJ3t my \\.<l ^^ J0«3t v)%-im\ 
 
(2) 
 
 INVOICE-BOOK. 
 
 113 
 
 INVOICE of Printed Goods, shipped on hoard the Isabella, Brown Master, for Hamhurgh, ly order 
 of Holford, Rucker, <Sf Co, Merchants, for their Account and Risk, and to them consigned. 
 
 Glasgow, I'ith March, 1817. 
 
 No. 1. 
 
 2. 
 3 
 4, 
 
 4^1 Muslins, smoke grd. & yellow, 12 ps. 25 doz. 10 @ 17/6, 
 do. do. with pink, 6 ,, 13 ........ 18/6, 
 
 do, do, blue grd. 19 .. 41 .... 2. . 20/. 
 
 do. do, light grd. 29 696 yards, . . 21/. 
 
 — Box 
 
 1 66 
 
 1^ Muslins, light grd 20ps.ea.24,480yds.2ld. 
 
 do. green, 16 .... do. 384 .. 21 |d. 
 
 do. smoke & blue, , ... 19 ... . 41 doz. 2 20/. 
 
 -rBox 
 
 2 55 
 
 Jg Muslins, light grd. blossom, 49 ps. 24, 1176 21d. 
 
 do. green, ...16. ...384 21|d. 
 
 — Box 
 
 3 65 
 H. R. 
 
 Deduct 1 ^ Cent, allowed for damages and odd pence, 
 
 CHARGES. 
 
 Carriage to Leith, and porterage, 1 // 4 // 9 
 
 Biilsof lading, agency, and incidents, till on board, 1//15 // 6 
 
 Commission on £392 // 4 // 3, @ 2^ ^^ Cent 
 
 Premium of insurance on £360 @ 2| <^ Cent. . . ^ u 2 t/ 
 
 policy 5/6, 1 // 2 // 
 
 Commission on ditto, @ | ^ Cent , . . 1 //16 // 
 
 Drawback allowed at the Custom-house here, ..,.,... 
 Entered Day-Book, page 10. 
 
 22 //12 // 1 
 
 12 // // 6 
 41 // 3 // 4 
 60 //1 8 I/O 
 
 0//11 // a 
 
 42 // // 
 34 // 8 // 
 41 // 3 // 4 
 . iv 9 // 4 
 
 102 //1 8 // 
 
 34 // 8 // 
 
 0//10//11 
 
 3 // // 3 
 9//i6V 1 
 
 11//0//0 
 
 137 
 
 118 
 
 137 
 
 393 
 3 
 
 389 
 
 23 
 
 413 
 55 
 
 16 
 
 16 
 
 11 
 
 357//17//0 
 
 2 r 
 
J 14 
 
 IXVOICE-BOOK. 
 
 C3) 
 
 INVOICE of Printed Goods, shipped hy the Jessie, M' Queen Master, for London^ consigned to 
 William Tate &; Co. there, to tell on my Account. 
 
 Glasgow, I6th March, 1817. 
 
 44 Cambric bord. Hdts. 23 ps. black, 47 doz. 4 
 ditto do. 24 . . blue, 50 
 
 97 doz. 4 
 
 1 47 
 
 ^ Cambric bord. Hdfs. 20 ps. blue, 40 doz. 8 
 
 ditto do. 2 .. pple, 4 ....2 
 
 ditto do. 45 . . red, 92 1 
 
 13Gdoz.ll 
 
 67 
 
 2 , 234 3 @ 21/ 
 
 |Calico,blackgrd.&yeIlow,43ps.efl.28,1204yds.21|d. 107 //17 // 2 
 Cambric, fancy check,. . 17 476 . . 2/1, 49 //ll // 8 
 
 60 
 
 CHARGES. 
 
 Boxes, Ropes, &c 1//14 // 
 
 Carriage to Leirh, , 1 // 4 // 
 
 Freight to London, and other Charges, 2//17 // 8 
 
 Insurance on £410 @ 12/9, ^ Cent 2//12 // 3 
 
 Policy.. 2/9, 0//13//9 
 
 London. 
 
 Entered Day- Book, p. 10. 
 
 245 //19 //3 
 
 157 // 8//10 
 
 5//15 // 8 
 
 3 // 6 // 
 
 403 
 
 412 // 9//9 
 
 INVOICE of 10 Bales Cotton Yarn, shipped on hoard the Hopewell, Rankine Master, for Ham- 
 burgh, by order and for Account of Richard Conder, Merchant, New York, at his risk, and con- 
 signed by his order to Murray and M'Nab, of Hamburgh. — Glasgow, 26M March, 1817. 
 
 No.l. 
 2. 
 
 3. 
 
 4. 
 5. 
 
 6. 
 
 7. 
 
 8. 
 
 9 
 
 10 
 
 Water Twist, No. 20 60 bundles, 
 
 20 60 
 
 20 30 
 
 — 150 bundles, @ 30/. 
 1.^.. 21 30 
 
 I. J.. .....21 60 
 
 21 50 
 
 — 140 .30/9, 
 
 |.^..i. 22 10 •••• '■ 
 
 22 60 
 
 • • 'it-vv " 
 
 23 
 
 21 
 
 22 60 
 
 22 60 
 
 60 31/6, 
 
 50 32/3, 
 
 60 infr.29/9, 
 
 120 
 
 30/6, 
 
 580 bundles. 
 
 CHARGES. 
 
 Sheets, ropes, and Packing 6 // 4 // 9 
 
 Bills of Lading, and Agency, 1//I0//6 
 
 Cartage and wharfage, 1 // // 6 
 
 Sundry charges till on board, // 9 // 7 
 
 Premium of Insurance on £925. 
 
 Policy 
 
 Commission on ditto. 
 
 2 gs. ^ Cent. 19 // 8 // 6 
 
 5/6, 2//16//0 
 
 ^ -f Cent. 4//12//6 
 
 Entered Day-Book, p. 11. 
 
 225 1/ 0//0 
 
 215 // 5//0 
 
 94//10//0 
 80vl2//6 
 
 89 // 5//0 
 
 183 //0//0 
 
 9 // 5//4 
 
 26//16//0 
 
 887 
 
 36 
 
 12 
 
 923 //13 // 
 
(i) 
 
 INVOICE-BOOK. 
 
 115 
 
 INVOICE of Printed Goods, shipped on board the Triton, Campbell Master, for Philadelphia, on 
 Account and Risk of Joseph Taylor and Sons, of New York, and consigned by their -order to 
 John Gow, of Philadelphia. 
 
 Glasgow, \Zth April, 1817. 
 
 J^ Cambric Handfs. black, 23 Pieces, 47 doz. 4 
 Do. Do. blue, 44 90 .... 8 
 
 67 
 
 138 do«. @ 21/. 
 
 I Calico, olive ground, . . 51 ps. ea. 28, 1428 yds, @ 19d. 
 2 
 
 Muslin, yellow ground, 10 ps. ea. 28, 280 yds. @ 18d 
 
 Fine Calico black, .... 5 140 7 . 
 
 Cambric, blue ground, 20 560 3 
 
 Do. fancy checks, 17 476 23|d 
 
 3 52 
 
 I. G. 
 
 CHARGES. 
 
 Boxes, Ropes, and Packing, , 
 
 Carriage to Greenock, 
 
 Bills of Lading, and Agency, 
 
 Commission on £314 // 5 // 3, @ 2| ^ Cent « < 
 
 Premium of Insurance on £335, @ 2J #* Cent. 
 
 Policy and Duty, 5/6, 
 Commission on ditto, J ^ Cent. ..••••..., 
 
 Cr. 
 
 By Bounty allowed here at the Custom-house, , 
 Drawback ditto, 
 
 Entered Journal, p. 13. 
 
 21 yy // 
 64 // 3 // 4 
 46 //12 // 2 
 
 3 // 1 // 3 
 0//16 // 9 
 0//12 // 6 
 
 7//10 // 9 
 1 // 2 // 
 1//13 //6 
 
 23 // 8 // 
 56 //ll // 9 
 
 144 
 
 113 
 
 131 
 
 389 
 
 10 
 
 412 
 
 79 
 
 18 
 
 15 
 
 14 
 
 19 9 
 
 332 // 8 // 8 
 
 INVOICE of Printed Goods, shipped on board the Mary, for London, consigned to William Tate 
 
 Sf Co. there, to sell on my Account. 
 
 Glasgow, nth April, 1817. 
 
 f Fine Calico, black ground, 20 ps. ea. 24, 480 yds. @ 1/11, 
 
 Do. dove do. 15.. ■, 360. V^Uj 
 
 II Cambric Hdfs. blue, .... 45 90 doz. 8. 2 J/. 
 
 4 80 
 
 ^ Muslins, yellow ground,.. 20 ps. ^, 28) 560 yds. @ 17d. 
 
 Calico, blue & black,.... 43 1204 ...... 19d. 
 
 Cambric, blue & yellow, . . 11 , 308 23d. 
 
 5 74 
 
 London. 
 
 CHARGES. 
 Boxes and Ropes, 10/6, and 12/6, 
 Carriage to Leith, 7/. and 9/9, 
 
 Entered Jour. p. 13. 
 
 46 1/ // 
 35 // 5 // 0' 
 95 // 4 // 
 
 39^/13 // 4 
 
 95 // 6 // 4 
 29//10 // 4 
 
 1 // 3 // 
 0//16 1/9, 
 
 176 
 
 164 
 340 
 
 1 
 342 
 
116 
 
 INVOICE-BOOK, 
 
 (•') 
 
 INVOICE of sundry Printed Goods, shipped on hoard the Dolphin, M'Lean Master, for Ham- 
 burgh, consigned for Sale to Roack Sf Co. Merchants there, on Account and Risk of William 
 Rainey and the Shipper, each one-half. 
 
 Glasgow, 2d May, 1817. 
 
 i Muslin, yellow ground, .... 40 ps. ea. 28 yards, 1120, @ 18d. 
 
 Cambric, blue do. . . . . 10 280, ..22d. 
 
 1. — Box and Rope, . . . . 
 
 50 
 
 f Fine Calico, black ground,. . 50 ps, ea. 24, 1200 yards, @ 2/4, 
 2. Box and Rope, 
 
 84 // // 
 
 25//13 // 4 
 
 0//15 // 9 
 
 140 // // 
 0//16 // 
 
 I Fine Cambric, olive ground, 53 ps. ea, 24, 1272 yards, @ 2/6, 
 3. Box and Rope, . . . . . 
 
 ^ Cambric, black & yellow, . . 42 ps. ea. 28, 1176 yards, ) ^o/i i 
 
 Do, olive & yellow, ,. 10 280.... }®^/^5' 
 
 — Box and Rope, .... 
 52 
 
 4. 
 
 I Fine Calico, 3 colours, .... 30 ps. 
 
 Ditto, .... 14 } '''•^^' ^^^^ y^'^'' ® 2/^' 
 
 Cambric, yellow ground 9 
 
 53 
 
 24, 216 2/5, 
 
 Box and Rope, 
 
 I Cambric bordered Hdfs ^3 ps. 47 doz. 4 @ 22/6, 
 
 Do. Do 45 92 .... 1 23/. 
 
 6. — Box and Rope, 
 
 R ' 68 
 
 Deduct 1 ^ Cent, discount allowed for damages on Boxes 1, 2, «fe 6, 
 Drawback allowed at the Custom-house here, 
 
 159 // // 
 0//18 //6 
 
 154 //14 // 
 0//17 // 6 
 
 138//12 // 
 
 26 // 2 // 
 0//19 // 3 
 
 53 If b I/O 
 
 105//17//11 
 
 0//18 // 9 
 
 CHARGES. 
 
 Entry-bond and Fees, 1 // 1 // 
 
 Bills of Lading and Agency, 0/'15 // 6 
 
 Cartage to Leitb, porterage, and other incidents, 1//17 // 
 
 Commission on £803 //9//8, @ 2^ ^ Cent 
 
 Premium of Insurance on £850. @ 2 guineas ^ Cent 17// 17 // 
 
 Policy and duty, 5/6, «f Cent 2 // 9 // 6 
 
 Commission on ditto, @ ^ "^ Cent 4 // 5 // 
 
 Entered 3o\xx\\&], page 17- 
 
 4i/l i/V 
 84 //18 // 7 
 
 3//13 // 6 
 
 20 //1//10 
 
 24 //ll // 6 
 
 110 
 
 140 
 
 159 
 
 155 
 
 165 
 
 160 
 
 892 
 
 89 
 
 16 
 
 18 
 
 II 
 
 13 
 
 10 
 
 803 
 
 48 
 
 851 
 
{«) 
 
 INVOICE-BOOK. 
 
 117 
 
 INVOICE o/150 Bundles Cotton Yarn, shipped on board the Dolphin, M'Lean, for Hamhurg;h, 
 by order and for account of Henry Smith, at his Risk, and to him contigned, marked and num- 
 bered as ^ margin. 
 
 Glasgow, 3d May, 1817. 
 
 S 
 1 to 3. 
 
 Water Twist, 
 1. 
 
 3. 
 
 No. 20. 
 
 20. 
 21. 
 
 21. 
 22. 
 
 50 bundles, @ 29/. 
 
 10 
 
 40 
 
 10 
 
 40 
 
 . 29/. 
 . 29/9, 
 
 14//10 // 
 59// 10 // 
 
 29/9, 
 30/tf, 
 
 150 bundles. 
 
 CHARGES. 
 
 Sheets, Ropes, and Packing 
 
 Freight from Port-Dundas to Leith, . . 
 Charges till on board. i 
 
 Insurance on £235. at 2 guineas ^ Cent. 
 
 Policy, 5/6 
 
 Commission on ditto, at ir 4f Cent • 
 
 Entered Journal, page 17. 
 
 14//17 // 6 
 
 Gl // // 
 
 1//11 // 6 
 0//14//10 
 
 // 5 // 2 
 
 4// 18 //8 
 0//16 //6 
 1 // 3 // 6 
 
 72 
 
 74 
 
 75 
 222 
 
 6 
 231 
 
 10 
 
 INVOICE of sundry Goods shipped on board the Betsey, Levi Lucas Master, for New liprk, by^ 
 order, on account and risk of Mayne Sf Rowley there, and to them consigned. 
 
 Glasgow, 24th May, 1817. 
 
 MR 
 
 I White Cambric, tamboured, 20 ps. ea. 28, 560 yards, @ 2/2, 
 4. Box, &c 
 
 |J0//13 // 4 
 0//14 // 8 
 
 -J Fine Cambric, olive ground, 30 ps. ea. 24, 720 yards, @ 2/4, 
 
 Box, &c 
 
 I Fine Calico, blue & red. 25 ps. ea. 24, 600 yards, @ 2/3, 
 
 Cambric, olive and yellow, 15 360 2/5|, 
 
 Box, &c 
 
 6. 
 
 40 
 
 CHARGES. 
 
 Custo,m-house entry and fees, ^ . . , // 7 // 6 
 
 Carriage to Greenock, and porterage, 1 // 3 // 2 
 
 Bills of lading, and agency, 0//12 // 6 
 
 Extra expences at packing, and double sheeting the boxes, 7 
 also boat-hire to the Ship, j 
 
 Commission on £259 // 1 // 5, @ 2| ^ Cent 
 
 Insurance on £280. @ 2 ^ Cent, s'/li Vo 
 
 Policy, .5/6, ^ Cent 0//16 // 6 
 
 Commission on ditto, ^ '^ Cent 1 // 8 // 
 
 3//19 // 6 
 
 Entered Journal, page 17. 
 2g 
 
 84 // // 
 Oi/ll ir 3 
 
 67 //lO // 
 
 44 // 5 // 
 
 1 // 1 // 2 
 
 6 // 2 tf 8 
 Q 1/9 1/6 
 
 7//16//6 
 
 61 
 84 
 
 112 
 259 
 
 20 
 279 
 
118 
 
 INVOICE-BOOK. 
 
 (7) 
 
 INVOICE' of sundry Goods, shipped on hoard the Betsey, Levi Lucas Master, for New York, by 
 order and on account and I'isk of Richard Conder, Merchant there, and to him consigned. 
 
 Glasgow, 24/A May, 1817. 
 
 \l Cambric bordered Handkfs. black, 
 do. do. red, . 
 
 45 ps. 91 doz. 6 
 20 42 6 
 
 -184doz.at21/ 
 
 1 65 Box and rope, 
 
 ^ White Cambric, tamboured, 20 ps. 560 yards, at 2/2, 
 
 2 Box and rope, 
 
 3 Boxes Saddlery, ^ Bill of Parcels inclosed, amount, 
 
 C 
 
 CHARGES. 
 
 Custom-house entry and fees, // 7 // 6 
 
 Carriage to Greenock, and porterage, 1 // 2 // 4 
 
 Bills of lading, and agency, i 0//10 // 6 
 
 Boat hire to the ship, // 2//10 
 
 Commission on £269//19 // 4, @ 2| <^ Cent 
 
 Insurance on £285 @ 2 ^ Cent. 5//14 // 
 
 Policy, 5/6, 0//16 // 6 
 
 Commission on ditto, * . I ^ Cent 1 // 8 // 6 
 
 Entered Journal, p. 17. 
 
 140//14 //O 
 0//19//10 
 
 6U//13//4 
 0//11 // 8 
 
 2 // 3 // 2 
 6//I5 //O 
 
 7//19 u 
 
 141 
 
 61 
 67 
 
 269 
 
 16 
 
 286 
 
 10 
 
 INVOICE of sundry Goods, shipped on hoard the Betsey, Levi Lucas Master, for New York^ hy 
 order, on account and risk of Joseph Taylor Sf Sons there, and to them consigned. 
 
 Glasgow, lAth May, 1817. 
 
 I fine Calico, blue & red, 25 ps. ea. 24, 600 yards, @ 2/3, 
 
 Cambric, olive & yellow, 15 
 
 4 40 
 
 |. Muslin Hdfs. blue, 15 ps. 
 
 Camb. do. black, 16 
 
 5 sI 
 
 360 
 
 2/5i 
 
 28 doz. 8 @ 20/ 
 
 28 2 28/ 
 
 Box, &c. 
 
 ^ fine Cambric Hdfs. blue, .... 20 ps. 
 6 
 
 ^ White Cambric, tamboured, 20 ps. 
 
 7 
 
 39 doz. 6 @ 30/ 
 
 Box, &c. . . 
 
 560 yards, @ 2/2 
 
 Box, &c. 
 
 1 Box of Saddlery, ^ B. P. inclosed, amount, 
 
 T CHARGES. 
 
 Custom-house entry, fees, and carriage to Greenock, 1 //19 // 3 
 
 Bills of lading and agency. Boat hire to the Ship, 1 //lO // 
 
 Commission on £319 // 5//10, @ 2^ ^ Cent. 
 
 Insurance on £340. @ 2 <^ Cent , 6// 16 i/ 
 
 Policy, 5/6, 1 //2//0 
 
 Commission on ditto, at ^ ^ Cent 1//14 // 
 
 Entered Journal, p. 17. 
 
 67// 10 //O 
 44 // 5 // 
 
 1 // 1 // 2 
 
 28// 1 3 //4 
 
 39 // 8 // 8 
 
 0//14 // 6 
 
 59 // 5 // 
 0//13 // 6 
 
 60//13 // 4 
 0//11 // 8 
 
 3 // 9 // 3 
 7//19 // 8 
 
 9//12 // 
 
 112 
 
 68 
 
 59 
 
 61 
 16 
 
 319 
 
 16 
 
 16 
 
 18 
 
 21 
 
 340 6 
 
0) 
 
 PAY-BOOK. 
 
 119 
 
 Glasgow, 1st January, 1817. 
 
 The following is an Inventory of my Effects both Real and Personal, being a List of the Balances 
 in my favour and against me, transferred from the preceding Ledger, dated 31sf ult. 
 
 I have in Cash, 
 
 In the Thistle Bauk, at 4 
 
 Cent, interest. 
 
 Cotton Yarn, 220 bundles. Water Twist, ^ Inventory 
 
 Cotton, 37 bags, value, . , 
 
 Madder, 12 butts, do 
 
 Bills Receivable — -For the following Bills in hand, viz. 
 
 No. 157, Hugh Glen & Co , due 6th January, 
 
 159. Nimmo & Bell, 
 
 163, Ord & Dow, 
 
 164, William Simpson, ,..,., 
 
 165, Js. Denny <fe Co. on W. Brodie & Co. 
 
 170, William Stirling & Sons, 
 
 171, P. & J. Macadam, 
 
 172, Watson, Arthur, & Co 
 
 22(1 February, 
 
 26th March, . , 
 
 15th April, .. 
 
 25th do , 
 
 7th May, 
 
 l4th June, . . , , 
 nth do , 
 
 Furniture,. in Warehouse, 
 
 William Simpson, Glasgow, . . 
 
 Robert Easton, 
 Campbell, Dale, & Co. 
 William Ferguson, .... 
 
 John Cochran, 
 
 John Howie & Co 
 
 William Arnot, ........ 
 
 William Gillespie & Co. 
 Thomas Bissland & Co. 
 D. Johnson, Son, & Cree, 
 Robert Wilson & Co. . . 
 
 72//11 // 6 
 
 do 113//19//6 
 
 do 211// 6// 6 
 
 do 117 //lO '/ 
 
 do 192//18//6 
 
 do »... 110//4//0 
 
 do 145//10//0 
 
 Anderston, 240//15 // 6 
 
 Paisley, 163 // 4 // 8 
 
 Perth, 95 // 6 // 
 
 32//10 // 2 
 1022 //7 '/4 
 
 293 //lO // fi 
 938 V 18 // 1 
 443 //15 // 1 
 
 1054 
 
 1676 
 
 289 vlO 1/ "i 
 145 //1 1 // 8 
 212 // 6 // (' 
 196 // 5 // 
 234//12 // 6 
 410// 7// 10 
 368 // 4 // 9 
 353 //IS // 
 
 Manchester, 
 
 Richard Conder, New York, 
 
 I owe as follows : 
 
 Cent, credit of £1009, 
 
 To Royal Bank interest at 5 
 
 To James Finlay & Co. Glasgow, , 
 
 To Wm. Bogle & Co. do 
 
 To Michael Watson, Leith, , 
 
 To Geo. Bowie & Co. Aberdeen, , 
 
 To Peter Drinkwater, Manchester, 
 
 To Strange, Dashwood, & Co. Bankers, London, Cr. of £1500, 
 
 To Bills Payable. — For the following Acceptances not paid, viz. 
 
 No. 57, Dunn, Smith, & Co due 2d January, . , 
 
 65, James Finlay & Co. 5th February, 
 
 68, James Handyside 26th January, 
 
 71, Blackey, Hardisty & Co. to J. Bu- 
 chanan & Co 2 1 st February, 
 
 ■J i, Christie and Shaw to Smith and Gray, 20th March, 4 , 
 76, Dale and Macintosh, 25th do. . . . . 
 
 172 // 9//10 
 237 //12 // 4 
 
 195//11'/10 
 112//15 // 
 
 178 // 4 // 6 
 
 210//13 // 
 184^16 //O 
 243 // 6 // 6 
 
 2210 16 
 7114 
 
 17 
 
 1873 
 
 6886 
 
 156 
 
 436 
 8 
 370 
 460 
 210 
 619 
 
 1125 
 
 7 6 
 
 338713 4 
 
120 
 
 I>AY-BOOK. 
 
 (2) 
 
 Glasgow, 2d January, 1817. 
 
 / 
 
 / 
 
 Sold William Simpson. 
 
 Water twist, No. 20, 10 bundles, @ 30/. 
 
 21, 20 3G/9. 
 
 22, 45 31/G. 
 
 15 // // 
 30 //1 5 //O 
 70//17 '/ 6 
 
 Bill at 6 mos. 
 
 75 
 
 Bought of Thomas Bissland & Co. 
 Mule twist, 73 bundles, 399 lbs. bill at 6, mos. amount, as ^ Bill of parcels 
 
 Sold Watson, Arthur, & Co, 
 
 2 Casks madder. No. 5, 10 // 2//22 
 
 7, 12 //2//25 
 
 £i7Z fli 6 mos. 
 
 23 //1//19 
 Tare, lOlb. perCwt..^... .. 2 // 0//10 
 
 -21 // 1 // 9, @ 92/. 
 
 Drawn on Strange, Dashwood, & Co. this day, at 3 mos. in favour of Peter 
 Drinkwater, and remitted him the bill due 10th April, » 
 
 Sold Crombie & Carnegie, Anderston. 
 
 2 Bags Pernam** Cotton, No. 2. 
 
 5, 
 
 Draft 2 lb. and tare 2| ^ 100 lb. 
 Present, bill at 4 mos. 
 
 1 // 2//12 
 
 .1//2//27 
 
 3 // 1//11 
 
 // 0//11 
 '3 // 1 // or 3641b. @ 2/3|. 
 
 Sold Todd and Shortridge. 
 
 3 Casks Madder, Bill at 6 mos. 
 
 No. 
 
 4. 
 6. 
 
 9 // 1 //14 
 7 // 3//2 4 
 
 17//1//10 
 Tare 10 lb. per Cwt.. . 1 // 2 // 5 . 
 
 15 // 3 // 5 
 — 10. 
 
 No. 12 10 // 2 // 4 
 
 Tare, // 3//21 
 
 9 W2//11 @95/ 
 90/9. 
 
 Received from Peter Drinkwater. 
 Mule Twist, 99 bundles, 495 lbs. ; 2 mos. and bill on London at 2 mos 
 as ^Invoice, ...., ..•• 
 
 ^ 12. '■ • 
 
 Sold John Cochran, 
 
 Mule Twist, No. 56, 6 bdles, 30 lb. @ 7/10... 11 //15 // 
 
 58, 5 25 8/1 10 // 2 // 1 
 
 CO, 10 50 8/4 20 //16 //8 
 
 42 //13 //9 
 Discount, 35 ^ Cent. 14//18//10 
 
 Do. 
 
 90, 
 02, 
 94, 
 95, 
 96, 
 100, 
 
 3bdle§. 15 lb. 
 6 30 
 
 4 20 
 
 5 25 
 
 2 
 44 
 
 10 
 15 
 
 12/1 9//1 '/3 
 
 12/7 18//17 '/6 
 
 13/1 13 1/1 f/Q. 
 
 13/4 16//13//4 
 
 13/7 6//15//10 
 
 14/7 10//18 1/9 
 
 220 lbs. 
 
 75 // 8 // 4 
 
 Bill at 6 mos» 
 
 Discount, 42^ ^ Cent. 32 // 1 // 
 
 45//11//10 
 71 //13 //4 
 
 27//14//11 
 
 116 
 
 124 
 
 12 6 
 
 10 
 
 98 
 
 210 
 
 10 
 
 41 
 
 117 
 
 119 
 
 5 2 
 
 43 // 7 // 4 
 
 71 
 
(3) 
 
 DAY-BOOK. 
 
 1:^1 
 
 Glasgow, I4th January, 1817. 
 
 Received from Scrutoii & Campbell. 
 9 Casks Madder, <^ the Jessie, agreeable to my order. Bill at 3 mos. 
 from 8fh February, payable in London as 4^ Invoioe, 
 
 Allov^ed William Ferguson discount on his Account, 
 15. 
 
 Sold Thomas Bissland & Co. Paisley. 
 
 6 Bags Pernam**. Cotton, Bill at 4 months. 
 
 No. 1. 
 3. 
 4. 
 
 3 lb. dft. and tare) 
 21 lb. ^ 100 lb, } 
 
 1 // 1 // 4 
 1 // 3r/26 
 1 // t//14 
 
 4 II 2// 16 
 II 0//16 
 
 No. 6. 
 
 9. 
 
 11. 
 
 1 // 1^/12 
 
 1 // 2//24 
 1 // 2//10 
 
 4 II 2//18 
 Dft. and tare, // 0//16 
 
 A II 2, II 0, or 504 lbs. 
 
 4 // 2 // 2, or 506lbs. @ 2/3| . 
 
 yn- 
 
 Sold William Stirling & Sons. 
 
 6 Casks Madder, Bill at 6 months. 
 
 No. 1 11 // i//24 
 
 2 8//3//21 
 
 3 13 ^/2 //8 
 
 13 8 // 3 // 3 
 
 14 7 // 1 // 9 
 
 16 8 // 3 // 2 
 
 58 II 3//11 
 Tare, 10 lb. ^ Cwt 5 // 1 * 1 
 
 17. 
 
 -53 // 2 //ID, @ 90/. 
 
 Sold Campbell, Dale, & Co. 
 
 Water Twist, No.' 18. 25 bundles, 
 
 19. 24 
 
 20. 29 
 
 21. 16 
 23. 14 
 
 Bill at 6 mos. 108 bundles. 
 
 @29/. 
 @ 29/6. 
 @ 30/. 
 (§ 30/i). 
 @ 32/3. 
 
 Made Insurance at William Bogle <fe Co.'s on 110 Barrels Ashes, ^ 
 the Frances, D. Braine, from Nev<^ York to Greenock, on £395. 
 at 2 guins. ^ Cent » . . . . 
 
 Policy, 5/6 
 
 21. 
 
 57 '/19 // 7 
 56 // 3 // 6 
 
 36 // 5 // 
 35 // 8 // 
 43// 10 vO 
 24// 12 II 
 22 //1 1 // 6 
 
 302 
 5 
 
 114 
 
 241 
 
 Sold Dinvviddie & Paterson. 
 Mule Twist, No. 50. 5 bundles, 25 lbs @ 7/4 
 
 ^"^1. ^ •••_• y^L^ • 
 
 12 60 , .if,y floJio;) I 
 
 6 mos. Discouht 3S ^ Cenjt. 
 
 Sold for Cash (to F. Wrwd.) ! 
 
 Mule Twist, No. 62. 2 bdles. 10 lbs. % 8/(J .4 // 5 // 
 
 Discount, 35^ Cent. 1 /^9 //O 
 do. 33^ bdl«. 2£tbs. % ^m. j .Vtf*;. >.i4,« U//I3//0 
 
 Water Twist, 
 
 34. 
 
 20 
 21. 10 
 
 . 19 
 
 • j^ 7 !T?iscount,.37i ^ Cent. 4//7 //5 
 9 bdies. @ 3 l/.V^.Vv.^iV.iV '.'...... i3//t9 // 
 
 11/9 15//17 II Q 
 
 Discount for Cash, 
 Entered C. B. 
 
 2h 
 
122 
 
 DAY-BOOK. 
 
 Glasgow, 22*:^ January, 1817. 
 
 (4) 
 
 / 
 
 / 
 
 Sold Thomas Bissland & Co. 
 
 7 Bags Cotton, Bill at 4 months. 
 Pernam'*, No. 10. 1//2//11 Georgia, No. 43. 3//1//8 
 
 12. 1//3//18 44. 2//^// 2 
 
 13. 1//1//16 45. 3//0//12 
 
 14. 1//2//22 
 
 6//2//11 
 Dft. lib. ^ bag, 4 
 
 8//3//19 
 
 6//2//7 Tare5lb.^Cwt. 1//17 
 Tare2^lb.^l00lb. 18 
 
 ■O ' 
 
 Received from Blackey, Hardisty, & Co. 
 
 Water Twist 228 bundles, .5 ^ Cent, discount for Bill on 
 at 2 months, from 26th prox** ^ Invoice, 
 
 Lond< 
 
 -25. 
 
 Dft. 
 
 8//3//22 
 3 
 
 6//1//17 or 717 lbs. 
 28. 
 
 8//2 //2or954lbs. 
 
 !3/3l 
 .2/21 
 
 Sold John Pattison & Co. 
 
 7 Bags West India Cotton, Bill at 4 months. 
 
 No. 31. 2//2//19 
 
 32. 2//2 // 4 
 
 83. 2//2 // 5 
 
 34. 2//lvl9 
 
 No. 20. 2//1 // 9 
 21. 2//I//12 
 22» 2i'l//25 
 
 Dft. 
 
 10//0r/19 
 4 
 
 10//0//15 
 Tare 5lb.^ 100 lb. 2 //I 
 
 Dft. 
 Tare, 
 
 7//0//18 
 3 
 
 7//0//15 
 1 12 
 
 9//2//14orl078lbs. 
 
 6//3//3or759lbs. 
 
 !2/4| 
 2/li 
 
 316 
 
 157 // 7/ 3 
 79// 18 //3 
 
 90 // 2 // 7 
 114// iO// 9 
 
 236 
 
 204 
 
 J8 
 
 13 41 
 
 Amount. of the Purchasa 
 
 • and S 
 
 'ales this Month." 
 
 
 
 
 Cotton 
 Purchases. 
 Bund. Libs. 
 
 Yarn. 
 
 Sales. 
 Rund. Libs. 
 
 Cotton. 
 
 Pur. Sales 
 
 Bags. 
 
 Madder. 
 Pur. Sales. 
 Casks. \ 
 
 Stock on hand, 1st Jan. 
 Purchases and Sales to 3 1st 
 
 220 
 
 228 894 
 
 202 
 
 314 
 
 314 
 580 
 
 37 
 
 22 
 
 12 
 9 
 
 11 
 
 Stock carried to next mo. 
 
 4^18 894 
 
 202 
 246 
 
 37 
 
 22 
 
 ir> 
 
 21 
 
 11 
 10 
 
 
 448 894 
 
 44d 
 
 894 
 
 37 
 
 37 
 
 21 
 
 21 
 
 * ThU statement of th« amount of the Purchases and Sales moathly, which is conlinned only for the first three 
 months, is given merely to assist'the Learber in chtcking the stock on hand. 
 
(5) 
 
 DAY-BOOK. 
 
 Glasgow, Ath February, 18lt. 
 
 123 
 
 / 
 
 Sold William Ferguson. 
 
 Water Twist, No. 18. 24 bundles, @ 29/ 
 
 34// 16 // 
 38 // 7 // 
 27 // /' (' 
 23 //12 // 6 
 22//11 // 6 
 
 146 
 77 
 
 4 
 
 57 
 
 158 
 14 
 
 129 
 
 7 
 
 3 
 
 6 
 
 IV 
 
 (} 
 
 
 
 
 
 '' 
 6 
 
 
 
 5 
 
 9 
 6 
 
 
 
 
 19. 26 29/6, 
 
 
 20. 18 30/ 
 
 
 22. 15 31/6, 
 
 
 23. 14 32/3, 
 
 
 5 ^ Cent, discount for Cash. 97 
 
 J 
 
 2i//io//e 
 
 I5//15//0 
 39// 18 I/O 
 
 / 
 
 Sold Campbell, Dale, & Co. 
 
 Water Twist, No. 21. 14 bundles, @ 30/9, ,,.,. 
 
 
 22. 10 31/6 
 
 
 24. 24 33/3, 
 
 
 48 
 Bill at 6 mo8. or 5 ^ Cent discount for Cash. 
 
 
 3 1/9 If G 
 16// 6 
 
 / 
 
 Eftected Insurance at William Bogle <fe Co's on 15 casks Madder, by 
 
 the Susanna, from London to Leith. — £545, @ 12/9, <^ Cent . . 
 
 Policy 2/9, , 
 
 
 if 
 
 
 ■24 7/7 7/ 7 
 33 //9//1C 
 
 / 
 
 Sold Robert Easton. 
 
 Mule Twist, No. 70. 2 bdls. 10 lbs. @ 9/4 £ 4//13//4 
 
 74.6 36 9/10, ....17//14//0 
 75. 3 18 9/11^ .. 8//19//3 
 
 77. 2 12 lO/i^ 6 // 2 // 6 
 
 80. 1 6 10/7, .... 3//3 /y6 
 
 
 £40 //12 // 7 
 Discount 40 ^ Cent. 16 // 5 // 
 
 
 Ditto. No. 98.2 10 14/1 7//0//I0 
 
 102. 7 35 15/L, 26//7//11 
 
 104.4 20 15/7, 15//11//8 
 
 105. 3 15 15/10, .... 11//17 // 6 
 
 
 30 bdls. 162lbs 60//17'/ll 
 Discount 45 ^ Cent. 21 ir S // I 
 
 
 3f 4p Cent, discount for Cash, Ist March. 
 
 
 p 
 
 
 / 
 
 Sold William Gillespie & Co. Anderston. 
 4 Casks Madder. Bill at 6 mos. 
 
 
 No. 8. 9 // // 6 No. 18. 10 // 2 // 7 
 9. 9 w 0//23 Tare, 3//22 
 10 9 // 2//10 
 
 44// 19 //I 
 1€9 // // 8 
 
 
 •:— 9 // 2// 3 ii't) fl3/f» . - . 
 
 
 27 // 3//11 
 Tare lOlb. ^ Cwt. 2 // 1//27 
 
 25 1//12. 8/6 
 
 
 
 J 
 
 James Finlay & Co. have allowed discount on account to 31st Dec. 
 
 
 J 
 
 Bought of James Finlay & Co. 
 
 Water Twist 90 bundles. Bill at 6 mos. amount ^B.V. . . . . 
 
124 
 
 3>AY-BOOK. 
 
 Glasgow, llfh Februari/, IBTfl 
 
 (6) 
 
 /, 
 
 / 
 
 / 
 
 Sold Crombie and Carnegie, Anderstoo, 
 4 Bag$ Cotton, Bill at 4 months, 
 Pernamo. No. 7. 1//2//20 West India, No.l5.2//l//21 
 8.1//0//19 17.2//1/M 
 
 2//3//11 4//2//25 
 
 Dft.2lb.tare,2ilb. ■) „ „ ,„ Dft.2lb.and tare} ,, ^ „ 
 
 ^ 1001b. JO'^O^IO -u :.^...n ^0//l//0 
 
 51b. ^lOOlb.j 
 
 4//1//25 or 5011b. @ 2/4|, 
 2//3//1 or SOOl'bs. . . , ^/4, 
 
 Sold William Simpson, 
 
 Water Twist, No. 21. 30 bundles, @ 30/. 
 
 22. IG 31/6, 
 
 23. 10 32/3, 
 
 Bill at 6 months. 
 
 56 
 
 -14. 
 
 Allowed Robert Easton discount ta 31st Dec. last, 
 16. 
 
 Received from Mayne & Rowley, 
 
 110 Barrels Ashes, ^ the Frances from New York, as <^ my order, 
 90 days' Bill on receipt, ^ Invoice, 
 
 18. 
 
 Received from Richard Conder his draft on G. & R. Kennedy, 
 London, at 60 days' sight, and remitted it to Strange, Dashwood, 
 & Co. due 26th April, 
 
 Sold Watson, Arthur, & Co. 
 
 24 Casks Pot-ashes, weighing 65 // 2//10 
 Tare^ 8 // 0//22 
 
 Bill at 4 mos. 
 
 57//l//16@45/. 
 
 20. 
 
 Bought of William Stirling & Sons, 
 
 200 Pieces Printed Goods, ^ Bill at 6 mos. amount ^ B. P. 
 
 . 22. ^ 
 
 Nimmo & Bell's Pro. Note, due this day, not being paid, I have 1 
 
 protested the same , ».. ... , . y 
 
 __:_ ._ 23. • 
 
 >V 
 
 Shipped on board the Atlantic, J. King Master, for New Vork, by 
 order of Mayne & Rowley, merchants there, for their Account 
 and risk, and to them consigned. 
 
 is Trunks Export Goods, 140 pieces, amount as ^ Invoice-Book, 
 
 Commission on £337 //3//10, @ 2^ fff* cent 
 
 Insured on ditto at Wm. Bogle & Co's on £355. @ 2 guineas ^7 
 cent, and Policy 22/ ...... ..^. .....««.. .*»*^. y 
 
 Commission on ditto, at | <^ cent,- :»»ni>«'i4/.Vk^W«i..>«jU¥4;^%^<uV^ 
 
 59 // 9//10 
 
 36 // 1 // 
 
 45 // // 
 25 // 4 // 
 16 f/ 2 // 6 
 
 95 
 
 10 
 
 10 
 
 m 
 
 386 
 
 11 
 
 237 
 
 12 
 
 335^10 tf 4 
 8 // 8 // 7 
 
 8//11 // 1 
 
 i 1//15 If C 
 
 129 
 
 492 
 
 145 
 
 19 
 
 11 
 
 _i 
 
 354 
 
 61 
 
(7) 
 
 DAY-BOOK. 
 
 Glasgow, loth February, 1817. 
 
 l!25 
 
 Sold Kibble, Forster, & Co. 
 
 5 Casks Madder, Bill at 6 months. 
 No, 17. 9 // 0//11 No. 20. 9 // 1//13 No 11. 9 // 1//23 
 19. 11 // 0//24 21. 7 If 3//2a Tare, // 3//11 
 
 20 // 1 // 7 17 '/ 1//10 8 // 2//12 (g 96/. 
 
 Tare, 1 // 3 // 7 Tare, 1 // 2 // 5 
 
 15 // 3 // 5 99/. 
 
 18 // 2 // 93/G. 
 
 13 Casks Potashes, weighing 31 vl//14 
 Tare^, 3// 3// 19 
 
 Bill at 4 months. 
 
 27 // 1//23 @ 45/. 
 
 6. 
 
 Sold Dinwiddie & Paterson, 
 
 Mule Twist, No. 54. 3 bdls. 15 lbs @ 7/8, £5//15 // 
 
 58.2,,,. 10 8/1, 4//0//10 
 
 9//15//10 
 Discount 35 #* Cent. 3 // 8 // 6 
 
 Do. 
 
 6 months. 
 
 62. 2^,... 10. 
 64. 4.... 20. 
 
 @8/6,. 
 , 8/8,- 
 
 4 // 5 // 
 8vl3 1/ 4 
 
 11 
 
 55 
 
 12 //1 8 // 4 
 Discount 37* #' Cent. 4//16//10 
 
 Remitted Blackey, Hardisty, & Co. my draft on Strange, Dashwood, 7 
 
 & Co. in their favour, at 2 months, due 29lh April, j 
 
 Discount allowed on parcel, 22d January, thus remitted, 
 
 Sold Michael Watson, Leith, 
 
 20 Barrels Pearl-ashes, weighing 53 // 1//12 
 Tare i ...... \,» 6 //2//19 
 
 3| ^ Cent discount for Cash. 
 
 46 // 2//21 @ 48/. 
 
 41 // 6 // 3 
 
 78 // 3 // 8 
 86 // 9 // 9 
 
 205// 19 // 8 
 61 //15 //6 
 
 6 // 7 // 4 
 
 8 // 1 // 6 
 
 300 vll // 
 15 //16 // 
 
 26' 
 
 15 
 
 14 
 
 316 
 
 112 
 
 10 
 
 Amount of the Purchases and Sales this Month. 
 
 
 Cotton 
 Purchases. 
 Bun. Libs. 
 
 Yarn. 
 
 Sales. 
 Bun. Libs. 
 
 Cotton. Madder. 
 
 Pur. Sales. Pur. Sales. 
 
 Bags. Casks. 
 
 Ashes. 
 
 Pur. Sales 
 
 Casks. 
 
 Export Goods 
 
 Pur. Sales. 
 
 Pieces. 
 
 Stock from last month, 
 Purchases and Sales, 
 
 246 
 90 
 
 580 
 
 201 
 
 217 
 
 15 
 
 10 
 4 
 
 9 
 
 110 
 
 57 
 
 200 
 
 140 
 
 Stock to next month, 
 
 336 
 
 580 
 
 201 
 135 
 
 217 
 363 
 
 15 
 
 4 10 
 11 
 
 9 
 1 
 
 110 
 
 57 
 53 
 
 200 
 
 140 
 60 
 
 200 
 
 
 336 
 
 580 
 
 336 
 
 580 
 
 15 
 
 15 10 
 
 10 
 
 110 
 
 110 
 
 200 
 
 2 I 
 
126 
 
 BAY-BOOK. 
 
 (8) 
 
 Glasgow, 2</ March, 1817. 
 
 / 
 
 / 
 
 / 
 
 Sold John Cochran. 
 
 Mule Twist, No. 54. 10 bdls. 50 lbs @7/8,.. 
 
 56. 6 30 7/10, 
 
 58. 2 10 8/1,.. 
 
 19 // 3 // 4 
 
 11// 15 //O 
 
 4 // 0//10 
 
 Discount 35 #* Cent. 
 
 34// 19 // 2 
 
 12 // 4 // 9 
 
 Do. 63. 8... 
 
 64. 3 . . . , 
 
 65. 2 . . . 
 
 66. 5 . . . 
 
 68. 8 . . . , 
 70. _4... 
 
 48 
 5 ^ Cent for Cash, 1st May. 
 
 .40 lbs @ 8/7, lli/2if4 
 
 .15 H/8, 6//10//0 
 
 , 8/9, 4 // 7 // 6 
 
 8/10, ..11 //0//10 
 
 , 9/1, 18 //3 //4 
 
 . 9/4, .... 9 // 6 // 8 
 
 .10 
 
 ..25 
 
 .40 
 
 ..20 
 
 240 
 
 66// 11 //8 
 
 Discount, 38| «^ Cent. 25 //1 6 // 
 
 Received from Scruton and Campbell. 
 15 Caf;ks Madder, by the Susanna. 2 mos. 
 mos. ^ Invoice, . . . . » * 
 
 and bill on London a 
 
 '.n 
 
 Received from Peter Drinkwater, Manchester. 
 India Twist, 88 bdles. 440 lbs. agreeable to my order ; 1 mo. & Bill 
 on London @ 2 mos. <^ Invoice, 
 
 7. 
 
 Sold Henry Houldsworth & Co. Anderston. 
 
 7 Bags West India Cotton, Bill at 4 mos. 
 
 No 27. 
 28. 
 29. 
 30. 
 
 Draft, 
 
 2 // 1//22 
 2 // 2 // 7 
 2 // 2 // 4 
 2 //1//25 
 
 „ i — 
 
 10 // // 2 
 // // 4 
 
 No. 
 
 16. 
 18. 
 19. 
 
 9 // 3//26 
 Tare, 5 lb. ^ lOO lb. // 2 // 
 
 Draft, 
 
 Tare, 
 
 9 // 1 //26, or 1062 lbs. 
 
 2 // 1 //18 
 2 // 1 //24 
 2 // 1//17 
 
 7 // 1 // 3 
 // // 3 
 
 7 // 1 // 
 // 1//13 
 
 6// 3// 15, or 771 lbs. 
 
 5 2/5 
 2/l| 
 
 Sold John Kingan. 
 
 India Twist, No. 160. 2 bdls. 10 lbs @ 41/6,. . 
 
 162. 5 25 4'.>/10, 
 
 164. 3 15 44/2,.. 
 
 166. 5 25 45/6,,. 
 
 168. 6 25 46/10, 
 
 170. 3 15 48/2, . . 
 
 » 172. 4 20 49/10, 
 
 174. 2 10 61/6,.. 
 
 176. 3 15 53/2, . . 
 
 32 
 
 160 
 
 Bill at 6 mes. 
 
 TTT 
 
 8. 
 
 Discount, 47i <f Cent. 
 
 Sold for Cash. 
 
 Mule Twist> No 68. 3 bdls. 16 lbs @ 9/1, 
 
 Discount 37J ^ Cent 
 
 DiscouBt for Cash, 
 
 Entered «f C. B. 
 
 22//14 // 6 
 
 40//15 // 8 
 
 4 
 
 93 // 3 // 3 
 1I3//18//1^! 
 
 63 
 
 542 
 452 
 
 10 
 
 20//16 I/O 
 53// 10// 10 
 33 // 2 // 6 
 56// 17 //(> 
 58//10//10 
 36 // 2 // 6 
 49 //16 // 8 
 25 //16 I/O 
 39'/ 17 1/6 
 
 374 // 8 V 1 
 177 //1 7 I/O 
 
 61/16 1/ 8 
 2//11 // 1 
 
 A 1/ b 1/ ~ 
 
 // 4 V 1-. 
 
 4 // 1 // 
 
 207 
 
 196 
 
 n 
 
(9) 
 
 DAY-BOOK. 
 
 12^ 
 
 Glasgow, Qth March, 1817. 
 
 / 
 
 / 
 
 / 
 
 Sold Crombie & Carnegie, Anderston. 
 
 4 Bags West-India Cotton, Bill at 4 mos. 
 No. 23. 2 // 2 // 5 
 
 24. 2 // 2 rf 8 
 
 25. 2 :/ 1//18 
 
 26. 2 //I// 17 
 
 Dft. 41 b. & tare 5lb. 
 
 9 // 3//20 
 lOOlbs. // 2 // 3 
 
 9 // i//17, or 1053lbs. @ 2/2, 
 
 Bought of William Gillespie & Co, Anderston, 
 
 114 Pieces Printed Goods; Bill at 6 mos,; Amount, ^ B. P, .. 
 
 Bought of Todd & Shortridge. 
 186 Pieces Printed Goods ; 5 ^ Cent, discount for Cash, 1st Apr. 
 
 11. 
 
 B.P. 
 
 The discount allowed Wm. Ferguson on parcel 4th Feb. is 
 The discount allowed Robert Easton on ditto, 6th Feb. is., 
 12, - -^ — -^ 
 
 Sold Penman & Brown. 
 
 Muk Twist, No. 60. 14 bdles. 70 lb @ 0/4 
 
 62, 
 
 18 
 
 90 
 
 63. 
 
 12 
 
 60 
 
 64. 
 
 14 .... 
 
 70 
 
 65. 
 
 10 .... 
 
 50 
 
 66. 
 
 5 
 
 25 
 
 «8. 
 
 9 .... 
 
 45 
 
 . . 29 // 3 // 4 
 
 8/6, 38 // 5 // 
 
 8/7, 25 //15 //O 
 
 8/8, 30 // 6 // 8 
 
 8/9, 21 //17 //6 
 
 8/10, .. 11 //0//10 
 9/1,. 
 
 20 // 8 // 9 
 
 62 410 176 //17 // 1 
 
 Discount, 40 ^ Cent. 70//14//10 
 
 bo. 
 
 72. 
 75. 
 77. 
 
 78. 
 80. 
 
 1 bdle. 
 
 6 
 
 4 
 
 5 
 
 2 .... 
 
 6 lb @9/7 2//17 //6 
 
 36 O/U^,.. 17//18 1/6 
 
 24 .... 10/21,.. 12//5//0 
 
 30 10/4, . , 15//10 // 
 
 12 10/7, . . 6 // 7 // 
 
 Bill at 6 moi. 
 
 18 
 
 108 
 Discount, 42^ 
 
 54//18 // 
 Cent. 23 // 6 // 8 
 
 / 
 / 
 / 
 
 Bought of James Finlay & Co. 
 MuleTwist.lQohdls. .5M(Hbs. 5^Cent.discountforCflyA.lst Apn^^B.P, 
 
 Bought of Kotbsay Spinning Company, 
 
 Water Twist, 300 Bundles ; Bill at 6 mos, <^ B. P. 
 
 Sold Todd & Shortridge. 
 
 3 Casks Madder ; Bill at 6 mos. 
 
 No. 29. 9 // 3 // 8 No. 39. 8 // 3 // 6 
 
 30. 10 //O w4 ...... i. Tare, 0// 3// 4 
 
 Tare lOlb. 
 
 19// 3// 12 
 cwt. 1 // 3 // 3 
 
 "8 // // 2 @ 105/, . . 
 lei // // 9 97/. . . 
 
 14 Casks Pot Ashes, weighing. ... 33 // 3//26 
 Tare ^, 4 // 1 // 
 
 Bill at 4 most 
 
 29 // 2//26 @ 45/. . * ^ k * . 
 
 106 // 2 // 3 
 
 114 
 
 245 
 
 389 
 
 7 
 2 
 
 19 
 
 31 //1 1 //4 
 
 42V/1//10 
 87'/13 //9 
 
 129// 15 //7-I 
 66//17//11 
 
 137 
 
 118 
 
 432 
 
 196113 61 
 
128 
 
 DAY-BOOK. 
 
 Glasgow, 12th March, 1817. 
 
 (10) 
 
 / 
 
 The Discount on Michael Watson's Account is ., 
 
 334 // V 8 
 9//16//1 
 
 11 // // 
 
 4 
 
 ! 
 4 // 
 
 
 354 
 55 
 
 575 
 
 602 
 
 273 
 3 
 
 406 
 119 
 
 16 9 
 
 3 4 
 
 7 6 
 
 7 3 
 
 16 8 
 
 17 6 
 
 14 1 
 
 4 6 
 
 / 
 
 Shipped on board the Isabella, Brown Master, for Hamburgh, by 
 
 order of Holford, Rucker, <fe Co. merchants there, for their account 
 
 and risk, and to them consigned, 
 
 3 Boxes Export Goods, 186 pieces, amount (less drawback) ^ Inv, Book, 
 
 Commission on £392 // 4 // 3, @ 2^ ^ Cent 
 
 
 Insured on ditto at William Bogle & Co's on £360, @ 45/. ^f Cent.; 7 
 Policy, 5/6, ^ Cent. 22/.; Commission on ditto, | ^ Cent. 36/. j 
 
 / 
 
 The Drawback on the above Goods by the Isabella for Hamburgh, \ 
 due at the Custom-house here, is j 
 
 76//n//n 
 
 107//17//11 
 
 / 
 
 Bought of Rothsay Spinning Company, 
 Water Twist, 400 bundles, 5 ^ Cent, discount for Cash, amount ^ B. P. 
 
 1 4 
 
 / 
 
 Bought of Geo. & Robert Dennisloun & Co. 
 19 Bags Cotton. Bill at 4 months, amount <^ B. P 
 
 / 
 
 Sold Henry Houldsworth & Co. Anderston, 
 
 10 Bags Pernamo. Cotton. Bill at 4 months. 
 Draft lib. f bag. Tare 2|lb. ^ lOOlb, 
 No. 20. 1//3//15 No. 13. i // 2//21 
 21. I 1/ 2//16 15, 1 // 3//18 
 18. 1 // 3//16 17. 1 // 3//12 
 1 o 1 1/ o it'y'X 
 
 
 . , f% 1/ I //^a 
 
 
 7 // 0//13 Dft. and Tare // 0//18 
 
 
 ft 1/ 1 // fi or 50alb (S) 9/7 x ^ . . 
 
 
 7 // // 9 
 Tare // 0//20 
 
 ^ 6 // 3//17 or 7731b 2/9^, , . 
 
 No. 22. 1//3//16 
 
 "^ ' 23. 1 // 3i // 2 
 24. 1 // 3^/17 
 
 
 5 // 2 // 7 
 Dft... //0//3 
 
 
 89 If 6t/W 
 
 
 5 // 2 // 4 
 Tare // 0//16 
 
 5,// 1//16 or 604lb. @ 2/1 Ij, .... 
 
 / 
 
 Allowed Campbell, Dale, & Co. discount on parcel 4th Feb 
 
 403 t/Si/l 
 3 1/6 I/O 
 
 / 
 
 Shipped ^ the Jessie for London, consigned to William Tate & Co. 
 there, to sell on my account, 
 
 3 Boxes Exporf Goods, 174 pieces, amount ^ Inv. Book 
 
 Insured at William Bogle & Co's on £410, @ 12/9, ^ Cent, and ) 
 Policy, 2/9 ^ Cept. , i 
 
 
 lo. - ■-■ 
 
 Remitted Peter Drinkwatcr, my Draft on 
 Strange, pashwood, & Co. at 2 months, in his favour, due 21st May,.. 
 
 
(II) 
 
 DAY-BOOK, 
 
 129 
 
 Glasgow, IQth March, 1817. 
 
 Sent as <^ order ; received from D. Joliiison, Son, & Cree, Perth. 
 
 Water Twist, No. 18. 11 bundles, @30/ 
 
 19.10...... 30/6 
 
 21. 20 31/9 
 
 22. 30 32/6 
 
 23. 44 33/3, 
 
 82. 16 Mip 34/3, 
 
 24. 20 com J4/3, 
 
 20. 20 sup 35/3, 
 
 Bill at 6 mos. 
 
 171 bdles. Sheets and Ropes, 
 
 / 
 
 Sold Kibble, Forster, & Co. 
 
 4 Casks Madder; Bill at 6 mos. 
 No. 34. 8 // 1//19 
 Tare, // 3 // 
 
 7 V2//10 @101/. 
 
 No. 36. 7 '/ 3//26 
 
 37. 9 // 1 // 7 
 
 38. 10 //2//13 
 
 / 
 
 / 
 
 27 //3//18 
 
 Tare, lOlb.^cwt. 2 // 1//27 
 
 25 //1//19 100/6, 
 
 : 26. 
 
 Shipped on board the Hopewell, Rankin Master, for Hamburgh, b> 
 
 order and for account of Richard Conder, New Yoik, at his risk, 
 
 and consi<^ned by his order to Murray and Macnab of Hambirrgh. 
 
 10 Bales Water Twist, 580 bdles. amount ^ Invoice-book, . . 
 
 Insured at Wiu. Bogle & Co's on £925, at 2 guios. ^ Cent and ) 
 
 Policy, .5/6 5 
 
 Commission on ditto, @ i^ Cent 
 
 Nimmo and Bell being necessitated to suspend their payments, have 
 offered 2C>/. ^ £, with interest, which I have accepted of, and 
 receive the Bills, as ^ B. B. 
 
 The Interest included in the Bills, is 
 
 31. 
 
 Due James Irvine for 3 months' salary, 
 
 Robert Strong do 
 
 16 // OvlO 
 15 // 5 // 
 31//15//0 
 48 //1 5 // 
 
 73 ff 3 // 
 27 v8 '/O 
 
 34 //5 //3 
 
 35 f/b I/O 
 
 // 5 w 6 
 
 38m14 // 7 
 
 127//14 // 8 
 
 887 //12 // 6 
 22 // 3 // 6 
 
 4//12 // 6 
 
 17// 10 // 
 7vl6 // 
 
 282 
 
 166 
 
 914 
 
 / 
 4 
 
 25 
 
 11 
 
 Amount of the Purchases and Sales this Month. 
 
 Stock from 1st month, 
 Purchases and Sales, . . 
 
 Stock on hand as ^ i 
 Inventory-book, No. 2, j 
 
 Cotton 
 
 Purchases, 
 Bnn. Libs. 
 
 Yarn. 
 
 Sales. 
 Bun. Libs. 
 
 Cotton. 
 
 Pur. Sales. 
 Ba^s 
 
 Madder. 
 
 Pur. Sales. 
 Casks. 
 
 Aslies- 
 
 Pur. Sales. 
 Cas^s. 
 
 Export Goods. 
 
 Pur. Sales. 
 Pieces. 
 
 135 
 
 700 
 
 835 
 
 363 
 940 
 
 751 
 
 933 
 
 n 
 
 19 
 
 21 
 
 1 
 15 
 
 7 
 
 53 
 
 14 
 
 60 
 300 
 
 366 
 
 1303 
 
 751 
 84 
 
 835 
 
 933 
 370 
 
 30 
 
 21 
 
 9 
 
 16 
 
 7 
 9 
 
 53 
 
 '4 
 39 
 
 ''seo 
 
 360 
 
 835 
 
 1303 
 
 1303 
 
 30 
 
 30 
 
 16 
 
 16 
 
 53 
 
 53 
 
 360 
 
 350 
 
 2k 
 
130 
 
 DAY-BOOK. 
 
 (12) 
 
 Glasgow, 2d April, 1817. 
 
 13 
 
 Insured at William Bogle & Co's on 100 barrels Ashes, ^ the Nancy, 
 M'Lae, from New York to Greenock, £410, at 3 guineas ^ Cent 
 
 to return 1^ ^ Cent, tor convoy and arrival, 
 
 Policy, 5/6, 
 
 13 
 
 13 
 
 13 
 
 13 
 
 Sold Penman and Brown, 
 
 Mule Twist, No. 62. 5 bundles, 25 lb. @ 8/6, 
 
 66. 11 55 8/10, 
 
 68. 2 10 9/J, 
 
 18 
 
 90 
 
 6 Months. 
 
 -5.- 
 
 Discount, 40 ^ Cent. 
 
 Sold James Denny & Co. 
 
 India Twist, No. 160. 2 bundles, 10 lb. @ 41/6, . . 
 
 162. 3 15 ...42/10, 
 
 164. 4 20 44/2... 
 
 166. 5 25 45/6, .. 
 
 168. 3 20...... ..46/10, 
 
 170. 7 35 48/2... 
 
 172. 3 15 49/10, 
 
 174. 4 20 51/6,.. 
 
 Bill at 6 months. 
 
 32 
 
 6. 
 
 860 
 Discount, 50 ^ Cent. 
 
 Made Insurance at William Bogle & Co's on 12 casks Madder, from 
 
 London, ^ the Charlotte, £445, @ 12/9, ^ Cent 
 
 Policy, 2/9 
 
 . — 9. 
 
 12//18 // 3 
 
 1 // 7 // 6 
 
 10// 12 i/G 
 
 24 //5//10 
 4//10//10 
 
 39 // 9 // 2 
 15//15 // 8 
 
 20//15 // 
 32 // 2 // 6 
 44 // 3 // 4 
 56//17 // 6 
 46// 16 // 8 
 84 // 5//10 
 37 // 7 // 6 
 51//10 // 
 
 373//18 // 4 
 186//19 // 2 
 
 Sold William Stirling & Sons> 
 
 4 Casks Madder. Bill at 6 months. 
 No. 15. 8 // 2 // 1 
 Tare, // 3 // 1 
 
 7 // 3 // @84/. 
 
 40. 11 // 0//16 
 
 41. 9 // 1 // 4 
 
 42. 8 // 3//14 
 
 29 // 1 // 6 
 Tare 10 lb. ^ Cwt. 2 // 2//13 
 
 -26 // 2//21 
 
 25 Barrels Pearl-ashes, 57 // 2 // 1 
 Tare ^, .... 7 // 0//21 
 
 -50 // 1 // 8 
 
 Bill at 4 months. 
 
 95/6, 
 
 45/6, 
 
 Sold Penman & Brown, 
 
 India Twist, No. 170. 5 bundles, 25 lbs, @ 48/2, . 
 
 13 I72i 1 5 49/10, 
 
 176. 6. ....... 30 53/2, . 
 
 178. 4 20 54/iO, 
 
 180. 6.. ......25 56/6,. 
 
 2//18 // 
 0//13 I/O 
 
 32//11 // 
 
 127 // 8 // 8 
 
 159//19 // 8 
 114 1/9 1/6 
 
 BUlut 6 months. 
 
 21 
 
 105 
 Discount) 52| ^ Cent. 
 
 60 // 4 // 2 
 12 // 9 // 2 
 79 //15 // 
 54 //16 // 8 
 70// 12 // 6 
 
 277// 17 // 6 
 145//17 // P 
 
 14 
 
 23 
 
 13 
 
 186 
 
 19 
 
 11 
 
 274 
 
 13119 
 
 m 
 
(13) 
 
 DAY-BOOK. 
 
 Glasgow, 9th April, 1817. 
 
 151 
 
 14 
 
 14 
 
 13 
 
 14 
 
 13 
 
 Received advice from Peter Wood, New York, that he has, agreeable 
 to my order, shipped on board the Fanny, Ker master, for Greenock, 
 50 Bales of Cotton, amounting with charges, as ^ Invoice, to ... « 
 
 This Cotton I have ordered in Company with John Buchanan & 
 Thomas Dunlop, each ^ share, and who allow me 2| ^ Cent, on the 
 Sales for managing the same. 
 
 Insured the above with the Tontine Insurance Company, 
 £1350 @ 3 guineas ^ Cent., to return 1| ^ Cent, for convoy & arrival. 
 
 Policy, 5/6, do 
 
 Commission I ^ Cent 
 
 11. 
 
 Sold Henry Houldsworth & Co. Anderston. 
 
 7 Bags Georgia Cotton, Bill at 4 mos. 
 No. 46. 2 // 2//26 No. 50. 3 // // 2 
 
 47. 2 // 2//26 51. 3 // // 
 
 48. 2//3//25 62. 2//2w27 
 
 49. 2 // 2//23 
 
 8 // 3 // 1 
 
 Dft. & tare 5 lb. 
 
 #'Cwt. 
 
 11 // 0//16 Dft. and tare, // 1//19 
 
 I // 2 // 4 
 
 8 // 1//10 or 9341b. @ 2/11, 
 10 // 2//12 or 11881b 2/8, 
 
 13. 
 
 Effected Insurance at William Bogle & Co's. office on Goods by the 
 Triton, Campbell, for Philadelphia. 
 
 £335. @ 46/. ^ Cent., and Policy 22/ 
 
 Received Account. of Sales from William Tate & Co. London for last mo 
 They advise, that I may draw for the same at 3 mos.; the net proceeds is. 
 
 15. 
 
 Sold John Cochran, 
 
 Georgia Twist, No. 112. 10 bundles, 50 lb. . . @ 17/9, 
 
 114. 12 60 18/5, 
 
 116. 12 60 19/1, 
 
 118. 9 45 19/9, 
 
 120. 10 50 20/5, 
 
 53 
 
 265 
 
 Bili nt 6 mos. 
 
 Discount, 50 ^ Cent. 
 
 42//10 // 6 
 3// 17 // 
 6//15 // () 
 
 136 w 4 // 2 
 
 158 //8 I/O 
 
 44//17 // 6 
 55 // 5 // 
 57 // 5 // 0, 
 44 // 8 // 9 
 51 // 0//10 
 
 25^// 17 //I 
 126 // 8 // 7 
 
 1290 
 
 16 
 
 53 
 
 1343 
 
 18 
 
 294 
 
 12 
 
 12 
 
 445 
 
 ]26 8 6 
 
 The error of lOs. here is made designedly, and rectified next month. 
 
ia2 
 
 DAY-BOOK. 
 Glasgow, nth April, 1817. 
 
 (14) 
 
 13 
 
 Sold William Ferguson, 
 
 In barter for 97 Pieces Calicoes & Shawl Cloths. 
 
 Water Twist, No. 23. 54 bundles @ 30/3, 
 
 24. 30 31/3, 
 
 84 
 
 25. 
 
 Sold Robert EastotK 
 
 Mule Twist, No. «0. 10 bdles. 50 lbs. @ 8/4, . . 
 
 G2. 8 40 .... R/(!, .. 
 
 ' 64. 5 25 R/8, .. 
 
 C6. 9 .... 45 8/iO, 
 
 . . £20//16 // 8 
 . . n f/0 I/O 
 . . 10//16//8 
 . . 19^/17 // 6 
 
 13 
 
 14 
 
 14 
 
 14 
 
 14 
 
 32 
 
 160 
 Discount 40 
 
 68// 10// 10 
 
 Cent. 27 // 8 // 4 
 
 Georgia Twist, No. 100. 6 bdles. 30 lbs @ 14/7 21//17 // 
 
 102. 12 00 15/1,.... 45//5//0 
 
 104. 10 50 ... . 15/7, ..., 38//19 // 2 
 
 106. 9 45 1()/1, 36// 3// 9 
 
 108, 10 .... 50 ... . 16/7, 41 // 9 // 2 
 
 47 235 183//14//7 
 
 Discount 471 ^ Cent. 87 // 5 // 5 
 5 ^ Cent, discount for Cash. 
 
 30. 
 
 Richard Conder's draft on G. & R. Kennedy, London, due the 26th i 
 inst. remitted Strange, Dashwood, & Co. 18t'h February, is this day \ 
 leturned by them, with protest for non-payment, and amounts, with i 
 expenses, to .. 
 
 I have therefore advised Conder of the same, charging him with ? 
 20 ^ Cent, on the principal (as usual) for damages. The difference is j 
 
 The Charlotte having, on her passage from London, suffered consi- 
 derable damage, the Average loss is estimated at £27/11// <^ Cent, on 
 £455. insured on Madder, .......;;,', t:;i;; 
 
 The discount allowed by Todd <fe Shortridge on the 6th, is 
 Ditto Ditto James Finlay <fe Co, , 
 
 Interest included in William Arnot's Bill, taken for his accom-*) 
 modation on the 8th, j 
 
 Odd pence retained by John Kingan from his Bill the 8th, 
 
 Difference of Interest due John Howie & Co. included in Bills > 
 exchanged on the llth, j 
 
 81// 13^/ 6 
 46//17 // 6 
 
 41 // 2 // 6 
 
 96 // 9 // 2 
 
 242 // 8 // 5 
 
 42 //14 // 
 
 128 
 
 11 
 
 137 
 
 II 
 
 19 // 9 // 
 5//19 // 5 
 
 // // 4 
 0//12 // 6 
 
 285 
 
 11 
 
 11 
 
 25 
 
 12 
 
 10 
 
(15) 
 
 DAY-BOOKi 
 
 Glasgow, 2rf May, 1817. 
 
 133 
 
 18 
 
 18 
 
 18 
 
 18 
 
 Sold John Howie & Co. 
 B. H. & Co. Water Twist, No. 18. 
 
 19. 
 
 Bill at 6 mos. 
 
 37 bundles, @ 27/. . 
 33 27/6, 
 
 70 
 
 Sold William A root. 
 
 Mule Twist, No. 62. 7 bundles 35 lbs. @ 8/6,. . . . £14//17 i' C 
 
 68. 5 25 .9/1, 11// 7 //I 
 
 70. 8 -10 9/4,.... 1B//13 1/4 
 
 20 Too 44 //1 7 //I I 
 
 Off 4-2 1 <f Cent. 19 " I // ', 
 
 W. do. No. 40. 5 bundles 50 lbs. @ 6/Q 16 // 5 // 1, 
 
 42. 9 90 6/<{ 30 // // 1 
 
 43.10 100. Q/i) 33//15//( 
 
 44. 8 .... 80 6/10, .. 27//6//t 
 
 32 ^20 107 // 6 // 8 
 
 Bill at 6 mos. Off 37^ ^ Cent. 40 // 5 // 
 
 Sold James Denny & Co. 
 W. Mule Twist, No. 40. 
 
 42. 
 43. 
 44. 
 45. 
 
 5 bdls. SOlbs. @ QfQ, 
 
 6/8, . 
 
 6/9, . 
 
 6/10,. 
 
 6/11,. 
 
 18 
 
 18 
 
 18 
 
 18 
 
 £16 // 5 // 
 . 30 // // 
 . Qt/\b If 
 
 . 27 V 6 V 8 
 . 20//15 // 
 
 B. H. &: Co. 
 
 Water Twist, No. 30. 
 21. 
 22. 
 
 Bill at 6 mos. 
 
 90.. 
 ..20 
 ..80 
 . . 60 
 
 300 
 Off 37^ «^Cent. 
 40 bundles, @ 28/. 56 // // 
 
 20 28/9, 28//15 // C 
 
 40 29/6, 59 // // C 
 
 foo 
 
 101 // 1 // 8 
 37 //IB // 1 
 
 William Rainey has got Insurance effected on goods by the Dolphin, 
 M'Lean master, for Hamburgh, £8-50. at 2 g^uineas ^ Cent, to return 
 
 30/, ^ Cent, for convoy and arrival 
 
 Policy 49/6 ; Coramision ^ ^ Cent. 85/ 
 
 Sold for Cash (to W. feell.) 
 
 Mule Twist, No. 58. 10 bundles 50 lbs. @ 8/1, £20 // 4 // 2 
 
 qff40^Cent. 8 //I// 8 
 India Twist, 170. 1 ,►.,., 5 
 172. _2 10 
 
 13 65 
 
 . 48/2, 12 //0//10 
 
 . 49/10 24//18 //4 
 
 Off 50 ^ Cent. 
 
 36// 19 // 2 
 
 18 // 9 // 7 
 
 Discount for Cash, ; . 
 
 Entered ^ Cash-Book. 
 
 Insured at William Bogle & Co's. on Goods by the Dolphin, M'Lean 
 for Hamburgh, on £235. at 2 guineas ^ Cent, and Policy 16/6, 
 
 .4. — 
 
 Sold Kibble, Forster, & Co. 
 G. B. ^ Cossaes, 200 pieces, ea. 28 yds. 5600 at 13d., Bill at 6 mos 
 
 2 L 
 
 49 //19 // C 
 45 // 7 II 6 
 
 25//16//4 
 
 67 // 1 // 8 
 
 63 // 3 // 7 
 
 143//15 // 
 
 17// 17 
 6//14 
 
 12 //2 //e 
 
 18 // 9 // 7 
 
 30//12 // 1 
 
 1//11.//1' 
 
 29 // 1 J/ 
 
 95 
 
 92 
 
 18 
 
 206 
 
 24 
 
 18 
 
 11 
 
 15 
 
 303 
 
134 
 
 DAY-BOOK. 
 
 Glasgow. 4th May, 1817. 
 
 (16) 
 
 18 
 18 
 
 18 
 
 18 
 
 18 
 18 
 
 18 
 
 The Fanny from New York, having arrived safe with eoiivoy, I charge 
 the Tontine Insurance Company 1^ «^ Cent, on £l35o! for return 
 
 
 20 
 
 32 
 
 162 
 
 6 
 
 5 
 
 15 
 
 10 
 3 
 
 10 
 12 
 
 // 
 
 // 
 
 // 
 
 // 
 
 8 
 11 
 
 8 
 
 11 I/O I/O 
 
 lem 1/ 6 
 
 13 // 8 // 4 
 15//13 // 4 
 
 Sold John Kiiigan, 
 
 Mule Twist, No. 50. 6 bundles, 30 lbs. @ 7/4, 
 
 52. 9 45 .... 7/6, 
 
 54. 7 34 .... 7/8, 
 
 56. 8 40 .... 7/10, 
 
 80 150 
 
 56 //19 // 2 
 
 24 // 4 // 2 
 
 Sold Watson, Arthur, & Co. 
 T. M. 1 Cossaes, 50 pieces, ea. 28 yds. 1400 yds. @ 1/. . . 
 
 G. B. 1 Shawl Cloths, 100 1 doz. 100 doz. 18/6, 
 
 Bills at 6 months. 
 
 o 
 
 70 // // 
 92 //lO // 
 
 
 The Nancy having arrived with convoy, the Return of premium is 
 claimed on £410. @ 1 1 ^ Cent. .."... 
 
 49 // 7 // 8 
 
 Sold D. Johnson, Son, & Cree, Perth. 
 Georgia Twist, No. 100. 6 bundles, 30 lbs. @ 14/7. £21 //17 // 6 
 
 102. 4 20 .... 1 5/1, 15 //I // 8 
 
 104. 4 20 .15/7, 15//11//8 
 
 106. 3 .... . 15 16/1, 12 //I// 3 
 
 110. 8 40 17/1, 34// 3// 4 
 
 25 125 98 //15 // 5 
 Off 50 ^ Cent. 49 // 7 // 9 
 
 W. Mule Twist, No. 47. 12 bundles, 120lbs. @ 7/1, £42//10 // 
 
 48. 10 100 7/2, 35// 16 // 8 
 
 50. 8 80 7/4, 29 // 6 // 8 
 
 3C( 300 107//13//4 
 OflF 40 ^ Cent 43 // 1 // 4 
 
 64// 12 // 
 92// 11 f/0 
 
 206 
 90 
 
 P. & Co. Do. No. 70. 20 bundles, 100 lbs. @ 9/4, £46//13 // 4 
 
 71. 8 40 9/5|, l8//18/'4 
 
 72. 10 60 9/7, 23//19 // 2 
 
 73. 10 60 9/ih, 24// 5// 5 
 
 74. 10 50 9/10, 24//11//8 
 
 75.12 kV.V..u 60 9/ll^, 29//17//6 
 
 70 350 168 // 5 // 5 
 Off 45^ Cent..... 75//14//5 
 ffill at C mos. 
 
 
 Sold Niramo & Bell, 
 
 S. & T. Georgia Twist, No. 130. 5 bundles, 25 lbs. @ 23/9 
 
 132. 8 40 24/7, 
 
 134. 4 20 25/5 
 
 136. 7 35 .... 26/3 
 
 138. 6 30 .... 27/1....... 
 
 30 150 
 
 Off 62^^ Cent 
 
 Bill at 6 mos. 
 
 29// 13 //9 
 19 // 3 // 4 
 25 // 8 // 4 
 46// 18// 9 
 40// 12 // 6 
 
 190// 16 //8 
 100 // 3 i/ 9 
 
 
(17) 
 
 DAT-BOOK. 
 
 Glasgow, \bih.May, 1817, 
 
 18 
 
 19 
 
 19 
 
 18 
 
 19 
 
 18 
 
 18 
 
 19 
 
 19 
 
 19 
 
 Sold Dinwiddie and Paterson, 
 
 Mule Twist, No. 50. 6 bundles, 30 lbs. 
 
 52. 9 45 
 
 63. 10 50 , 
 
 54. 5 25 
 
 7/4, 
 .7/6, 
 .7/7, 
 .7/8, 
 
 30 
 
 Bill at 6 mos. 
 
 150 
 
 Off42^^Cent 
 
 18.- 
 
 Sold Henry Houldsworlb & Co. Anderston. 
 
 20 Rales Cotton in Co. ^ Fanny. Bill at 4 mos. 
 (Vide Sales-Book for Particulars, page 7.) . . 
 
 Advised Richard Couder of an error in his Draft on Lees & Co. re-' 
 
 ceived this day, being overdrawn ; and that Mayne & Rowley will 
 
 , pay the same on my account, as advised them,. 
 
 22. . 
 
 Sold. William Ferguson, 
 
 B. H. & Co.Water Twist, No. 22. 5 bundles, @29/6; 
 
 I 23. 25 30/3, 
 
 5 ^ Cent, for Cash, \st July. 
 
 30 
 
 Sold Crombie & Carnegie, Anderston. 
 10 Bales Cotton in Co. ^ Fanny. Bill at 4 mos. (S. B. page 7.) 
 
 24. 
 
 Insured with the Tontine Insurance Company, on £905. on Goods by the 
 Betsey, Lucas Master, for New York, at 2 ^ Cent., and Policy, 55/. 
 
 Sold Nimmo & Bell, 
 P. & Co. Mule Twist, 
 
 No. 83. 
 84. 
 86. 
 88. 
 90. 
 
 10 bundles, 50 lbs. @ 10/11 i 
 
 10 50 11/1, 
 
 8 40 11/5, 
 
 8 40 11/9, 
 
 8 40 12/1, 
 
 Bill at 6 mos. 
 
 44 
 
 220 
 
 OfF45^Cent. 
 
 31. 
 
 The Discount allowed to Robert Easton on the 6th is 
 
 j John Cochran, 
 
 ' Penman & Brown, . . 
 
 11 11 Q i/{) 
 
 16// 17 '/6 
 
 18// 19 //2 
 
 9//11 //8 
 
 56 // 8 // 4 
 23// 19 // 6 
 
 1 i/T 1/6 
 37 //16 // 3 
 
 27// 7 
 27// 14 
 22// 16 
 23// 10 
 24 // 3 
 
 //ll 
 
 //2 
 //8 
 I/O 
 
 '/4 
 
 125 //12 
 56// 10 
 
 // 1 
 ..5 
 
 by Tho. Shiels & Co. on 7th, is 
 John MTee & Co 
 
 Ord & Dow having become Bankrupts, have obtained a discharge for 
 n/6, <^ £: I have agreed to the same, and received their final divi- 
 dend this day of 8/. ^ £, as ^ Cash Book. 
 
 The sum lost is 8/6, ^ £. on £212 // 6, 
 
 6//17 
 3 //3 
 3//0 
 
 //8 
 1/1 
 //O 
 
 14 // 2 // 3 
 8 // // 6 
 
 135 
 
 32 
 
 808 
 
 10 
 
 17 
 
 10 
 
 45 
 
 357 
 
 20 
 
 17 
 
 69 
 
 13 
 
 22 
 
 90 
 
136 
 
 DAY-BOOK* 
 
 Glasgow, 1st June, 1817. 
 
 (18) 
 
 21 
 
 21 
 
 22 
 
 21 
 
 21 
 
 22 
 
 21 
 
 22 
 
 22 
 
 21 
 
 Sold Michael Watson, Leith. 
 
 20 Barrels Pearl Ashes, weighing 52 // 2 // 
 Tare |, 6 // 2 // 7 
 3| ^ Cent, for Cash, 45 // 3w21, @ 45/. 
 
 3. 
 
 Sold Todd & Shortridge. 
 
 ^ Calicoes, 30 pieces, ea. 28 yds,, 840 vds. @ l/l,. 
 
 4 do. 40 24.... 960 ! 1/3,. 
 
 Shawl Cloths,27 1 doz. 27 doz. . . 17/6*, . 
 
 Bill at 6 mos. 
 
 97 
 
 6.- 
 
 Received John Howie & Co.'s Acceptance, payable to Blackey, Hardisty, 
 
 & Co. 5th inst. at 6 mos. and remitted it, ' 
 
 Also James Denny & Co.'s, 6th inst. at 6 mos 
 
 7. 
 
 Sold Kibble, Forster, & Co. 
 
 4 Casks Madder ; Bill at 6 mos. 
 No. 43. 9vl//10 
 
 44. 10 //I// 4 
 
 45. 8 // 1 //12 
 
 46. 11//0//10 
 
 39 // // 8 
 Tare, 10 lb. ^ Cwt. 3 // 1 //27 
 
 -35 //2 //9, @8I/. 
 
 20 Barrels Pot Ashes, weighing 48. . 2 // 8 
 Tare ^ 6 // <^ 8 
 
 Bill at 4 mos 
 
 42 // 2 * 0, @ 41/, . . . . 
 
 Received Kibble, Forster, & Co.'s Acceptance, 2d instant, 6 mos. 
 
 in favour of Gordon, Barron, & Co 
 
 And Watson, Arthur, & Co.'s, 6th inst. at 6 mos. ditto, ...... 
 
 both of which I have remitted G. B. & Co. 
 Also, Watson, Arthur, & Co.'s, 6th inst. at 6 mos. in fav. T. H. ) 
 
 Marshall, and remitted him, 
 10. 
 
 Sold Watson, Arthur, & Co. 
 
 14 Casks Pot Ashes, weighing 35 // 1 // 4 
 
 Tare^ 4 // 1//18 
 
 Bill at 4 mos. 30 // 3//14, @ 40/. 
 
 Remitted Smith <fe Townley, Manchester. 
 Nimmo & Bell's acceptance, 5th inst. at 6 mos. payable to their order. 
 
 William Tate & Co. London, have sent me Account Sales for last 7 
 month ; the net proceeds due in 3 months, amount to ........ 3 
 
 And they advise, that they have put the remainder of my Goods, 7 
 (being Box 6,) into the bands of Stirling & Co. as desired, .... j 
 
 Sold William Stirling & Sons. 
 
 30 Barrels Pot Ashes, weighing 79 // 2 // 
 
 Tare ^ 9 // 3//21 
 
 Bill at 4 mos. - ' ' 
 
 60 #2// 7, @4I/. 
 
 45 //1 //C 
 60 // // 
 23//12 // € 
 
 95 // 6 // fJ 
 143//15 // 
 
 144 // 2 // 
 
 87 // 2 // C 
 
 303 // 6 // 8 
 02// 10 // 
 
 187 //15 // 
 165// 12 //3 
 
 1C3 
 
 129 
 
 23{J 
 
 231 
 
 39.-; 
 
 70 
 
 61 
 90 
 
 16 
 
 15 
 
 12 
 
 11 
 
 35li 
 
 142 
 
 12 
 
(19) 
 
 DAY-BOOK. 
 
 Glasgow, 16/A Junc^ 1817. 
 
 137 
 
 Sold Kibble, Forster, & Co. 
 
 T. M. 50 pieces Cossaes, 
 
 7 110 do. Muslins, 142 // // 
 
 j 100 do. Cambrics, 160 // // 
 
 M. & Co. 
 Bills atQ mos. 
 
 {Particulars, ^ S. B. page 4.) 
 
 64 v 3 // 4 
 
 302 // // 
 
 21 
 
 Sold William Gillespie & Co. Anderston, 
 
 1 Cask Madder, No. 35, weighing 8 // 3wl8 
 Tare, lOlb. <f Cwt // 3 // 5 
 
 23 
 
 Bill at 6 mos. 
 
 8 // Of/lS, @ 90/. 
 
 Settled with the Underwriters, for the loss of the Goods by the Triton, 
 Campbell, for Philadelphia ; the Premium and Policy, insured at Wm 
 Bogle & Co.'s on £335. on Account of Jos. Taylor & Sons, was 
 
 23 
 
 22 
 
 23 
 
 29 
 
 23 
 
 22 
 
 23 
 
 ^! 
 
 To finish William Wright's Sales, I have taken to Account the remain 
 der of his Yarns, viz. 
 
 Mule Twist, No. 4.5, 8 bdles. 80lbs. @G/ll, 27 //13 // 4 
 
 46, 10 100 1/ 35 // // 
 
 48, 10 100 7/2, 35//16//8 
 
 28 
 
 280 98//10 // 
 
 Off42|^Cent 41//17 // 3 
 
 Charges, — Commission and risk, 5 ^ Cent 2//16//7 
 
 Discount for Cash on £53//16//2, ^ o iq in 
 
 5 ^ Cent, (to be remitted 4th July, > * * • •^*'^'*"^*' 
 Postaores, <..... // 1 1/4 
 
 366 
 
 3 4 
 
 17. 
 
 Sold John Cochran. _____ 
 
 Georgia Twist, No. 110, 8 bdles. 40 lbs. @ 17/1, . . . . Mi* • • • 
 
 G Mos. Off 50 ^ Cent ,. 
 
 1 8. 
 
 Sold Kibble, Forster, & Co. 
 M. & Co. 100 pieces Shawl Cloths: Bill at 6 mos. (S. B. p. 4.) 
 
 Sold Rothsay Spinning Co. 
 10 Bales Dcmarary Cotton, in Co. ^ Fanny; Bill at 4 mos. {S.B. Tp.l.) 
 
 - 1 9. 
 
 Sold Penman & Brown. 
 P. & Co. Mule Twist. 56 bdles : Bill at 6 mos. (S. B. p. 5.) . . 
 
 Sold John Cochran. 
 
 Mule Twist, No. 114. 8 bdles. 40 lbs. @ 18/5. 
 116. 4,, 20 19/1. 
 
 1 »— r r •' r » • 
 
 12 
 
 6 Mos. 
 
 60 
 
 Off 50 ^ Cent. 
 
 Sold Dinwiddle & Paterson. 
 S. & T. Georgia Twist, 13 bdles. ; 6 m0$. (S. B. page 5) 
 
 . 20. ^.-^ 
 
 Received Acco»Bt of Sales from Roack & Co. Hamburgh, of part of 
 my joint shipment with Wm, Rainey, ^ the Dolphin, to be remitted 
 for next month ; the proceeds amount to ,.,........,...,.. 
 
 The whole loss on that part sold, is , 
 
 3 M 
 
 56//12 // 9 
 
 5//11 // 9 
 
 34 // 3 // 4i 
 11 vluQ 
 
 36t'16 n 8 
 
 19 /i' 1 // 8 
 
 55// 12 // 4 
 57 //lO // 2 
 
 36 
 
 10 
 
 12 
 
 51 1 
 
 17 
 
 108 
 
 296 
 83 
 
 27 
 39 
 
 19 
 
 506 
 121 
 
 16 
 15 
 
13S 
 
 BAY-BOOK. 
 
 (20) 
 
 Glasgow, 2UhJmie, 1817. 
 
 21 
 
 Sold William Gillespie & Co. Anderstou. 
 3 Casks Madder. Bill at G mos. 
 No. 60. 9 // 0//17 
 61. 10// 3// 9 
 52. 11//1//14 
 
 21 
 
 23 
 
 23 
 
 2'] 
 
 23 
 
 23 
 
 24 
 
 24 
 24 
 
 23 
 24 
 
 31 // 1//12 
 Tare lOlb. ^ Cwt. 2 /^ 3 // 6 
 
 -28 // 2 // 6 @ 91/. 
 
 Sold William Stirling & Sous. 
 
 20 Barrels Pot Ashes, weighing, 52 // 2 // 8 
 
 Tarei 6// 2// 8 
 
 Bill at 4 mos. 46 @ 40/6, 
 
 Sold Thomas Bissland & Co. Paisley. 
 10 Bales Pernamo Cotton in Co. ex. fanny. Bill 4 mos. (S. B. pa. 7.) 
 
 . 25. 
 
 Sold Dinwiddie & Paterson. 
 
 Georgia Twist, No. 112. 10 bdles. 50 lbs. @ 17/9, . . 
 6 Mos. Off 50 <f Cent. 
 
 Our Cotton in Co. being all sold, the additional Charges on it, as<^ Sales 
 Book, page 6. are for cellar rent, postages, porterage, and stamp-bills. 
 
 Commission on £l683//10 // 8, at 2^ ^ Cent, is 
 
 The amount already entered to that Adventure is 
 
 John Buchanan's one third of profit is 
 
 Thomas Dunlop's do .- 
 
 My one-third is 
 
 27. 
 
 I have this day protested John Howie & Co's. indorsation on John 
 Brown, No. 201. it not being paid, w hich, with Protest 3/. is ... . 
 
 Sold William Simpson. 
 
 Mule Twist, No. 68. 6 bdles. 30 lbs. @ 9/1, 
 70. 2 10 9/4, 
 
 8 
 
 40 
 
 6 Mos. 
 
 Off 40 ^ Cent. 
 
 -30. 
 
 Received an Account-Current from Strange, Dasbwood, & Co. 7 
 London, up to this date. They charge for Interest, ] 
 
 Commission on £1082//13 // 6, at | ^ Cent, being amount paid ) 
 by them, ) 
 
 Postages, 
 
 The Discount allowed by Alexander Bryce & Co. on the 4tb, is.. .. 
 
 Do. Dalgleish & Frame 
 
 The interest due by the Royal Bank to the 30th, is 
 
 Do. Thistle Bank, ditto, is 
 
 James Denny & Co. having stopped Payment, the bills owing by 
 
 them are. No. 210. their own Prom. Notes, due 9th Nov 
 
 221. 8th Dec 
 
 Due James Irvine, forlZ Month's Salary. 
 Robert Strong, do. . . . , . 
 
 
 129 
 
 18 
 
 4 
 
 
 93 
 
 3 
 
 // 
 
 
 221 
 
 3 
 
 6 
 
 44 // 7 '/ 6 
 
 
 
 
 22 // 3 // 9 
 
 22 
 
 3 
 
 9 
 
 
 5 // 1 // 4 
 
 
 
 
 42 // 1//10 
 
 
 
 
 1323//13 // 6 
 
 
 
 
 46//13//11 
 
 
 
 
 46//13//li 
 
 
 
 
 46//13//n 
 
 1510 
 247 
 
 18 
 1 
 
 5 
 
 // 
 
 
 13//12//6 
 
 
 
 
 4//13 // 4 
 
 
 
 
 18 // 5//10 
 
 7 // 6 // 4 
 
 10 
 
 19 
 
 6 
 
 10//13 // 9 
 
 5 // 8 // 3 
 
 
 
 1 
 
 2 // 2 I/O 
 
 18 
 
 4 
 
 H 
 
 12 // 9 // 2 
 
 7 // 8//10 
 
 19 
 
 18 
 
 II 
 
 19 // 2 // 7 
 
 18 // 2 // 7 
 
 37 
 
 5 
 
 2 
 
 180//19 // 2 
 
 63 // 3 w 7 
 
 250 
 
 2 
 
 9 
 
 17 //lO // 
 
 
 7//16 // 
 
 
 
 
 
 9A 
 
 a 
 
 
 
 
0) 
 
 139 
 
 ACCOUNT SALES-BOOK. 
 
 SALES of 92 Bundles Cotton Yarn received hy Scott's Carts, and sold for Account of William 
 
 Wright, Manchester. 
 
 1817. 
 May 2. 
 
 Pa. 
 
 n.B. 
 
 15 
 
 u 
 
 16 
 
 Mule Twist, No. 40. 
 42. 
 43. 
 44. 
 
 Do. 
 
 40. 
 42. 
 43, 
 44. 
 45. 
 
 5 bdles. 50 lbs. @ 6/6, 
 9...... 90...... 6/8, 
 
 10 100 6/9. 
 
 _8 80 6/iO, 
 
 32 320 
 
 Discount 37^ ^ Cent. 
 5 bdles. 50 lbs. @ 6/6, 
 
 9 
 
 2 ..... . 
 
 8 .. 
 
 6_. 
 
 30 
 
 90 6/8. 
 
 20 6/9. 
 
 80.. 6/10. 
 
 60 6/11. 
 
 Do. 
 
 300 
 Discount 37| ^ Cent. 
 
 47. 12 bdles, 120 lbs. @ 7/J. 
 
 48. 10 100 7/2. 
 
 50. 8 80 7/4. 
 
 30 300 
 
 Discount 40 4^ Cent. 
 6 Mos. 4th June. 
 
 CHARGES. 
 
 Commission and Risk 5 ^ Cent 
 
 Carriage of 3 Bales to Glasgow, No. 1, 2, 3. 
 Postage and Porterage, 
 
 Deduct 5 f Cent disc, for Bill on London at S mos. 
 Entered Journal, page 19. 
 
 16 1/ 5 // 
 30 // // 
 .33 //15 V Oi 
 
 27 // 6 // s; 
 
 107 1/6 //8j 
 40 // 5 // 
 
 16 // 5 // 
 30 // // 
 6//15 // 
 27 // 6 // 8 
 20 //15 // 
 
 101 // 1 // 8 
 37// 18 // 1 
 
 42 //lO // 
 35// 16 //8 
 29 // 6 // 8 
 
 107//13//4 
 
 43 If 1 1/4 
 
 9//14//10 
 5//11 // 9 
 V 4 // 6 
 
 67 
 
 63 
 
 64 
 
 194 
 
 15 
 
 179 
 8 
 
 11 
 
 19 2 
 
 170 // 7 // 
 
 ^^^4LE<? 0/114 Bundles Cotton Yarn, on Account of Thomas Pollock <§• Co. Paisley. 
 
 May 9. 
 
 124. 
 
 16 
 
 17 
 
 Mule Twist, No. 70. 20 bdles. 100 lbs. @ 9/4. 
 
 71. 8 
 
 72. 10 
 
 73. 10 
 
 74. 10 
 75- 12 
 
 70 
 
 40, 
 
 50. 
 
 50 
 
 50, 
 
 60 
 
 .9/51. 
 .9/7. 
 .9/81. 
 . 9/10, 
 .9/ll|. 
 
 350 
 Discount 45 ^ Cent... 
 
 Do. 
 
 83. 10 bdles, 50 lbs. @ 10/11 J. 
 
 84. 10 ,^,0 ii/i. ' 
 
 86. 8...... 40 11/5. 
 
 88. 8 40 11/9. 
 
 90- 8 40 12/1. 
 
 6 Mos. 4th June. 
 
 44 220 
 
 Discount 45 #* Cent. 
 
 Commission and Risk 5 ^ Cent.. 
 Entered Journal, page 19. 
 
 46//13 // 4 
 18 //1 8 // 4 
 23// 19 // 2 
 24 // 5 // 6 
 24// 11 // 8 
 29//17 // 6 
 
 lesTsTs 
 
 75//14 // 6 
 
 27 // 7//11 
 
 27//14//2 
 22//16//8 
 23 //lO // 
 24 // 3 // 4 
 
 125 //12 // 1 
 56//10 // 6 
 
 92 
 
 69 
 
 161 
 8 
 
 11 
 
 12, 8 
 
 1 8 
 
 J53//11//0 
 
140 
 
 ACCOUNT SALES-BOOK. 
 
 (2) 
 
 SALES of 200 Pieces Cossaes, <5!c 100 Pieces Shawl Cloths, on Account and Risk of Gordon, 
 
 Barron, Sf Co. of Aberdeen. 
 
 1817. 
 May 4, 
 
 8. 
 
 Fa. 
 
 D.B. 
 
 15 
 
 16 
 
 Sold Kibble, Forster, & Co. Bill at 6 mos. 
 
 ^- Cossaes, 200 ps. ea. 28 yds. 5600, @ 1/1, 
 Sold Watson, Arthur, & Co. Bill at 6 mos. 
 
 I Shawl Cloths, 100 ps. 100 doz. @ 18/6, 
 
 CHARGES. 
 
 Carriage hither of the above, 
 
 Postage and Porterage, 
 
 2 Bill Stamps, 5/3, 
 
 Warehouse rent, andlusur. against Fire,^^Cenl 
 Comm'*. on £395//lG // 8, at 2^ ^ Cent 
 
 Entered Journal, page 19. 
 
 303 // 6 // 8 
 92 //1 // 
 
 3//13 '/ 3 
 // 3 // 6 
 // 8 // 1 
 // 9//11 
 9//17//11 
 
 395 
 
 14 
 
 16 
 
 12 
 
 381 // 4 // 
 
 SALE ofbO Pieces Cossaes, on Account and Risk of Thomas H. Marshall, Perth. 
 
 Mays. 
 
 16 
 
 By Watson, Arthur, & Co. sold them. Bill at 6 mos 
 I Cossaes, 50 ps. ea. 28 yds. 1400 yds. @ 1/. 
 
 CHARGES. 
 
 Carriage of the above to Glasgow, 
 
 Postage and Porterage, 
 
 A Bill Stamp, 
 
 Warehouse rent and Insur. against Fire, -^^Cent 
 Coram*^. on £70, at 2| «f Cent 
 
 Entered Journal, page 19. 
 
 1 // 8 // 9 
 // 2 // 6 
 // 3 // 
 // 1 // 9 
 1//15 // 
 
 70 
 
 e6//14 // 
 
 SALE of 30 Bundles Cotton Yarn, on Account and Risk of Smith Sf Townley, Manchester. 
 
 May 13. 
 
 16 
 
 By Nimmo & Bell, sold them. Bill at 6 mos. 
 Georgia Twist, No. 130. 5 bdles. 25 lbs. @ 23/9, 
 
 132. 8 40 24/7, 
 
 134. 4 20 25/5, 
 
 186. 7 35 26/3, 
 
 138. 6 30 27/1, 
 
 30 150 
 
 Discount 52^ ^ Cent. . . 
 
 Charges. — Carriage of a Bale, No. 1. to Glasgow, 
 
 Postage and Porterage, 
 
 A Bill Stamp, 
 
 Warehouse rent, &c. ^ ^ Cent. ...... 
 
 Commo. on £90//12//ll, at 2^ ^ Cent. 
 
 Entered Journal, page 19. 
 
 29//13 // 9 
 
 49 // 3 // 4 
 25 // 8 // 4 
 45// 18 // 9 
 40i/12 // 6 
 
 190//16 // 8 
 100 // 3 // 9 
 
 2 // 3//10 
 
 // 4 /r 9 
 // 3 // 
 
 // 2 // 3 
 2 // 5 // 4 
 
 9012 
 
 419 
 
 11 
 
 ff5//13 // 9 
 
(3) 
 
 ACCOUNT SALES-BOOK. 
 
 141 
 
 SALES of 200 Bundles Cotton Yarn received by Henderson's Carts, and Sold on Account and Risk 
 
 of Blackey, Hardisty, Sf Co. Keswick. 
 
 1817. 
 May 2. 
 
 3. 
 
 22. 
 
 /-•a, 
 
 D. B 
 
 15 
 
 15 
 
 17 
 
 Sold John Howie & Co. ; Bill at 6 mos. 
 
 Water Twist, No. 18. 37 bdles. @ 27/ 
 
 19. 33 27/6, .. 
 
 70 
 
 Sold James Denny & Co.; Bill at 6 mos. 
 
 Water Twist, No. 20. 40 bdles. @ 28/ 
 
 21. 20 28/9, .. 
 
 22. 40 29/6, .. 
 
 100 
 
 Sold William Ferguson; 5 ^ Cent, for Cash, 1st July. 
 
 Water Twist, No. 22. 5 bdles. @ 29/6, 
 
 23. 25 30/3, 
 
 30 
 
 CHARGES. 
 
 Postage & Porterage, 
 
 2 Stamp Bills, 
 
 Warehouse rent, &c. ^ ^ Cent 
 
 Commo. on £284 // 5 // 3, @ 2^ ^ Cent. 
 
 Entered Journal, page 19. 
 
 49 //19 // 
 
 45 // 7 // 6 
 
 56 // // 
 28//15 // 
 59 » // 
 
 7 // 7 // 6 
 37 //16 // 3 
 
 // 3 // 9 
 
 V 7 // 
 
 // 7 // 1 
 7 // 2 //I 
 
 95 
 
 143 
 
 45 
 
 284 
 
 15 
 
 19 
 
 6 
 
 11 
 
 •i»^! 
 
 Mic-^\ia\. 
 
 276 // 5 # 4 
 
 C * 01 i ia»L> '^' 
 
 2 N 
 
142 ACCOUNT SALES-BOOK. (4) 
 
 SALE of 50 Pieces Cossaes on Account and Risk of. Thomas H. Marshall, Perth. 
 
 ■ . l A : ; ;'.> 
 
 1817. DB 
 June 16. 19 
 
 By Kibble, Forster, & Co. sold them; Bill at 6 mos. 
 I Cossaes, 50 ps. ea. 28 yds. 1400 yds. @ 11/. . 
 
 CHARGES. 
 
 Postage & Porterage, , , // 2 // 1 
 
 Warehouse rent, &c. ^ ^ Cent ,.,....' // 1 // 7 
 
 Comm« on £64 // 3 // 4, @ 2^ ^ Cent ' 1//12 // I 
 
 Entered Journal, page 24. 
 
 64 
 
 15 
 
 9 
 
 62//7//7 
 
 SALES of 310 Pieces Muslins, on Account and Risk jof Marshall^ Stewart, S^ Black, Perth. 
 
 Bills at 6 mos. ^^r . 
 
 June 16. 
 
 18, 
 
 i> % N\ 
 
 19 
 
 19 
 
 )T6 
 
 •>j .c-VV'l 
 
 By Kibble, Forster. & Co. sold them. 
 
 ^ Muslins, 60 ps. ea. 28 yds. 1680 yds. @ lld,\ , 
 
 I do. 50. .....24 1200 l/l. 
 
 Cambrics, 100..,. , . . 2400 1/4, 
 
 210 5280 
 
 By Kibble, Forster, & Cd. §6M them. 
 I Shawl Cloths, 40 ps. 80 doz. @ 13/6, 
 I do. 60 .. 60 ..... . 18/. 
 
 :'r:^'f 
 
 \m 
 
 100 140 
 
 Charges — Carriage of 2 bales to Glasgow, 
 
 Postage and Porterage, 
 
 2 Bill Stamps, 
 
 Warehouse rent, &c. I ^ Cent 
 
 Comra°. on £410. @ 2^ <^ Cent 
 
 Entered Journal, page 24. 
 
 77 t/0 I/O 
 
 65 // // 
 
 160 // // 
 
 54 //Q//0 
 54 // 0. // 
 
 3//11 1/9 
 // 1 // 9 
 // 9 // 
 OvlO // 3 
 10// 5 I/O 
 
 302 
 
 I 108 
 
 410 
 
 14 
 
 17 
 
 395//2//a 
 
(^ 
 
 ACCOUNT SALES-BOOK. 
 
 143 
 
 SALE of 66 Bundles Cotton Yarn, on Account of Thomas Pollock Sf Co. Paisley. 
 
 1817 
 June 19 
 
 fa 
 
 D. li 
 
 19 
 
 Mule Twist, No. 72. 5 bdles. 25 lbs. 
 
 73. 
 76. 
 
 78. 11 
 
 80, 
 82. 
 84. 
 86. 
 88. 
 90. 
 
 10 .. 
 
 5 .. 
 
 2 .. 
 
 8 .. 
 
 7 .. 
 
 4 .. 
 
 .. 10 
 
 .. 10 
 
 .. 55 .... 
 
 .. 50 .... 
 
 .. 25 .... 
 
 .. 10 .... 
 
 .. 40 
 
 . . 35 .... 
 
 .. 20 .... 
 
 66 280 
 
 Discount 45 
 
 9/7... 
 9/Hi 
 
 i-'/lli, 
 10/4, 
 10/7, 
 10/10, 
 
 ll/l, 
 
 11/5, 
 11/9. 
 12/1. 
 
 Bill at. 6 mos. Discount 45 ^ Cent- 
 
 Commission and Risk 5 ^ Cent. 
 Entered Journal, page 24. 
 
 11//19//7 
 
 4//17 // 1 
 4//i9 I'l 
 28 // 8 // 4 
 26 // 9 // 2 
 13//10//10 
 5//10//10 
 22// 16 // 8 
 20// 11 1/2 
 12 // 1 // 8 
 
 151 ^ 5 // 
 68 //I » 3 
 
 83 
 4 
 
 79 // v 7 
 
 SALES of lb Bundles Cotton Yarn on Account and Risk of Smith 8f Townley, Manchester. 
 
 June 20 
 
 24 
 
 19 
 
 Sold Dinwiddie & Paterson, payable in 6mos. 
 Georgia Twist, No. 130. 5 bdles. 25 lbs. @ 23/9, 
 136. 8 .... 40 ... . 26/3, 
 
 13 65 
 
 Disct. 52^ ^ Cent. 
 
 Sold for Cash, 
 
 Georgia Twist, No. 138. 5 bdles. 25 lb. @ 27/1, 
 140. 7 35 .... 27/11, 
 
 12 60 
 
 Disct. 50 ^ Cent. 
 
 Disct. for Cash, 
 
 Charges — Carriage of a Bale to Glasgow, .. 
 Postage and Porterage, . , ...... 
 
 Entered Journal; page 42. 
 
 29 //1 3 u 9 
 62//10 // 
 
 82 // 3 // 9 
 43 // 3 // 
 
 33 //17 // 1 
 48// 17 // 1 
 
 82// 14 // 2 
 
 41 // 7 // 1 
 
 41 // 7 // 1 
 
 2 // 1 // 6 
 
 1//19//2 
 
 //3//H 
 
 2 // 3 // 1 
 
 39 
 
 39 
 
 78 
 
 6 4 
 
144 
 
 ACCOUNT SALES-BOOK. 
 
 («) 
 
 Dr. SALE$ of 50 Bales Cotton, received ^ the Fanny, Ker,from New York, in company with 
 
 1817. 
 April 
 
 May 
 
 Jane 
 
 10 
 
 25 
 
 To Peter Wood, for Amonnt of his luvoice received this day, 
 
 To Insurance on £1350, at 3 guineas per Cent.; Policy 778. and Commission 
 
 I per Cent 
 
 Deduct 1^ per Cent, for Convoy & arrival, . . . . 
 
 To Duty on 13,350 lbs. at 16s. 8d. per 100 lbs. 
 
 To Freight on ditto. Id. per lb 
 
 To Charges at Weighing & Delivery, 
 
 To Cellar Rent, 
 
 To 3 Bill Stamps, , 
 
 To postage & Porterage, * , 
 
 To Commission on £1683 : 10 : 8, at 2^ per Cent. . ■ 
 
 To John Buchanan; his one-third of profit,.. 
 To Thomas Dunlop ; his one-third of Profit, 
 To my one-third of Profit, 
 
 53 2 € 
 20 5 
 
 111 6 G 
 6 12 5 
 5 14 g 
 
 3 6 
 
 12 6 
 
 13 10 
 
 42 1 10 
 
 46 13 11 
 46 13 11 
 46 13 11 
 
 1290 
 
 32 
 
 172 
 
 47 
 
 140 
 
 16 
 
 17 
 
 12 
 
 1683 
 
 10 
 
(7) 
 
 ACCOUNT SALES-BOOK. 
 
 145 
 
 John Buchanan and Thomas Dtinlop, each one third share concerned. 
 
 Cr. 
 
 1817. 
 
 May 18. 
 
 Pa 
 
 D.B 
 
 17 
 
 June 18. 
 
 25. 
 
 17 
 
 19 
 
 10 
 
 By H. Honldsworth & Co, sold them. Bill at 4 mos. 
 
 No, 
 
 Cwt.qr. lb. 
 
 20 Bags Georgia. 
 
 Cwt.qr. lb. 
 
 No. 20. 2 2 26 
 
 5 21. 2 3 II 
 
 22. 2 2 27 
 
 23. 2 3 14 
 
 24. 2 3 18 
 
 
 14 
 
 
 
 12 
 
 Dft. 
 
 
 
 5 
 
 
 14 
 
 
 
 7 
 
 Tare, 
 
 
 2 
 
 14 
 
 Dft. 
 
 Tare 5 lb. 
 per Cwt. 
 
 40 
 
 3 10 
 15 
 
 40 
 
 1 
 
 2 23 
 
 3 8 
 
 13 1 21 or 1605lbs. at 2s. 9^d. 
 
 38 3 15,or4355lbs 2s.9d. 
 
 By Crombie & Carnegie sold them- 
 7 Bags Georgia, if 3 Bags Permm. 
 No. 16. 2 2 23 
 
 14 No. 40. 1 
 
 26 3 41. 1 
 
 19 42.' 1 
 
 12 — 
 
 4 5 
 
 10 Dft. 
 
 17. 2 
 
 18. 2 
 
 19. 2 
 2i. 2 
 
 26. 2 
 
 27. 2 
 
 Bill at 4 mos. 
 
 3 14 
 
 2 26 
 
 3 18 
 
 19 1 24 5 1 27 
 
 D". 7 Tare 2ilb. pr 1001b. 15 
 
 are 5 lb. ) 
 2rCwt. 3 
 
 Tare 5 lb. 
 per 
 
 19 1 17 
 2 13 
 
 6 1 12 or eOOlbs. at 28. 3d. 
 
 210 1 5 
 
 598 16 3 
 
 808 
 
 17 
 
 -18 2 4,or2076lbs 2s. 9|d. 
 
 By Rotbsay Spinning Co. sold them. 
 
 10 Bags Demerary, 
 W. No. " 
 
 Bill at 4 mos. 
 
 1. 2 
 
 2. 2 
 
 3. 2 
 
 4. 2 
 
 5. 2 
 
 6. 2 
 
 7. 2 
 
 1 16 
 
 2 20 
 
 3 14 dam. 1 lb. 
 3 16 
 
 2 26 
 
 3 25 dam. 21bs. 
 3 11 
 
 No. 8 
 9 
 
 2 3 4 
 2 2 26 
 10. 2 3 15 
 
 67 10 
 289 15 6 
 
 19 1 16 Dam 31b. Dft. lOlb. 
 Tare 5 lb. per Cwt. 
 
 8 
 19 
 
 1 17 
 1 16 
 
 27 
 
 3 5 
 13 
 
 27 
 
 1 
 
 2 20 
 26 
 
 26 1 22 or 2962lbs. at 2s. 
 
 By Thomas Bissland & Co. sold them. Bill at 4 mos. 
 10 Bags Pernam. 
 No. 30. 1 3 8 
 
 31. 1 2 27 dam. 21b. 
 
 32. 1 3 14 
 
 33. 1 2 25 
 
 34. 1 3 16 
 
 35. 1 3 4 
 
 36. 1 8 23 
 
 18 12 
 
 12 3 5Dft.l0lb.&dam.21b. 12 
 
 No. 37. 1 3 11 
 
 38. 1 2 24 
 
 39. 1 3 
 
 5 17 
 
 12 3 5 
 
 18 
 Tare 2ilb. per 100 lb. 1 22 
 
 Errors and Bad Debts Excepted. 
 
 17 2 6 or 1966lbs, at 2s. 3d. 
 
 357 
 
 296 
 
 221 
 
 1683 
 
140 
 
 (1) 
 
 JOURNAL, 
 
 A. 
 
 Glasgow, Ist January, 1817. 
 
 6 
 6 
 6 
 7 
 7 
 7 
 8 
 8 
 8 
 9 
 J) 
 9 
 10 
 
 5 
 
 5 
 
 Sundries Drs. to Stock. 
 For the following Balances in ray favour 31st ulto. transferred. 
 
 Cash for Balance in hand 
 
 Thistle Bank, 
 
 Bills Receivable. For the following in hand, viz. 
 
 No. 157, 159, 163, 164, 165, 170, 171, & 172, Amount 
 
 Cotton Yarn, 220 bundles, Wafer Twist, 
 
 Cotton, . . . 37 bajjs, value <^ Inventory, . , 
 
 Madder,... 12 butts, ditto, 
 
 Furniture 
 
 William Simpson, 
 
 Robert Easton, 
 
 Campbell, Dale, &Co... 
 
 William Ferguson, 
 
 John Cochran, 
 
 John Howie & Co 
 
 William Arnot, 
 
 William Gillespie & Co. 
 Thomas Bissland & Co. 
 D. Johnson, Son, «fe Cree, 
 Robert Wilson & Co. k. 
 Richard Conder, 
 
 in Warehouse, 
 Glasgow, 
 
 ditto, 
 
 ditto, 
 
 ditto, 
 
 ditto, 
 
 ditto 
 
 ditto, 
 
 Anderston, . 
 
 Paisley, 
 
 Perth, 
 
 Manchester, . 
 New York, . 
 
 Stock Dr. to Sundries. 
 
 For the follow'ng Balances against me 31st ulto. transferred. 
 
 To Royal Bank, Credit of £1000 
 
 To Strange, Dashwood, & Co. Bankers, London, i rtdit £l iOO 
 
 To Bills Payable. For the following under acceptance, viz. 
 
 No. 57, 65, 68, 71, 74, & 76, Amount, 
 
 To James Finlay & Co. , Glasgow, 
 
 To Wm. Bogle & Co. .. ditto, , 
 
 To Michael Watson Leitli, 
 
 To Geo. Bowie & Co. .. A bet dt en .*. 
 
 To Peter Drinkwater, . . Maochesterj » . . . . 
 
 32 //lO // 2 
 t022 //7 //4 
 
 293 vlO // 6 
 938^18 y/1 
 443//10 // 1 
 
 72//11 //6 
 II3//19 t/6 
 
 211 //6 //6 
 ll7'/10//0 
 192// 18 //6 
 110 // 4 // 
 145// 10 I/O 
 240// 15 //6 
 16 J '/ 4 // 8 
 95 // 6 " 
 172 //9//10 
 237 //1 2 // 4 
 
 105417 
 
 221016 
 
 1676 
 71 
 
 1873 
 
 688619 
 
 15612 
 619 5 
 
 1125 7 
 43617 
 
 8 
 370 
 160 
 2i0 
 
 3387 
 
 13 
 
 10 
 
 6 
 8 
 
 V 
 
 4 
 10 
 
(?) 
 
 JOURNAL. 
 
 Glasgow, 2d January, 1817. 
 
 147 
 
 It? 
 
 n 
 
 William Simpson Dr. to Cotton Yarn, 
 Sold him 75 bundles Water Twist, . , 
 
 4. 
 
 Cotton Yarn Dr. to Thomas Bissland S^ Co. 
 Bought of them 399 lbs. Mule Twist, 
 
 Watson, Arthur, & Co, & Co. Dr. to Madder, 
 Sold them 2 Casks, 
 
 14 
 
 Peter Driukwater Dr. to Strange, Dashwood, Sf Co , 
 
 For my dft. on them at 3 mos. in his favour, remitted him, 
 
 Crombie & Carnejjie Dr. to Cotton, 
 Sold them 2 Bags Pernam«>. 
 
 Todd & Shortridge Dr. to Madder,. 
 Sold them 3 Casks. 
 
 10. 
 
 Cotton Yarn Dr. to Peter Drinkwater, 
 
 Received of him, as ^ my order, 495 lbs. Mule Twist, 
 
 12. 
 
 John Cochran Dr. to Cotton Yarn, 
 Sold him 220 lbs. Mule Twist, 
 
 14. 
 
 Madder Dr to Scruton Sf Campbell, 
 
 Received from them 9 Casks, ^ my order by the Jessie, 
 
 Interest Dr. to William Ferguson, 
 
 For discount allowed on his Account received this day,, 
 
 15. 
 
 Thomas Bissland & Co. Dr. to Cotton, 
 
 Sold them 6 Bags Pernam<*. 
 
 William Stirling & Sons Dr. to Madder, 
 Sold theui 6 Casks 
 
 17. 
 
 Campbell, Dale. & Co. Dr. to Cotton Yarn, '. 
 
 Sold ihem 1U« bundles Water Twist, , . 
 
 \ shes Dr. To William Bogle Sc Co 
 
 For Fretu. aud Policy of Insur. on 110 Bar. ^ Frances, from New York, 
 
 116// 12 // e 
 
 124//10//8 
 
 98 // 2 // 4 
 
 210//10 //O 
 
 41 // 6 // 7 
 
 117 // 5 // 2 
 
 119// 4// 6 
 
 71 // 2 // 3 
 
 302 //1 3 // 6 
 
 5//17 // 6 
 
 114 // 3 // 1 
 
 241 // 3 // 
 
 162 // 6 // 6 
 
 9 // 7//11 
 
 116 
 
 i2 
 
 124 
 
 10 
 
 98 
 
 210 
 
 10 
 
 41 
 
 117 
 
 119 
 
 71 
 
 302 
 
 13 
 
 17 
 
 114 
 
 241 
 
 162 
 
 11 
 
148 
 
 JOURNAL. 
 
 Glasgow, 21st January, 1817. 
 
 (3) 
 
 13 
 8 
 
 3 
 17 
 
 17 
 
 3 
 
 Diuwiddie & Paterson, Dr. to Cotton Yarn, | 14 // o,/io 
 
 Sold lliem 60 lbs. Mule Twist, 
 
 22. 
 
 Cotton Yarn Dr. to Blackey, Hardisty, Sf Co. 
 Bought of them 228 bundles Water Twist, . . . 
 
 25. 
 
 Thomas Bissland & Co. Dr. to Cotton, 
 
 Sold them 7 bags Georgia and Pernam** 
 
 28. — 
 
 John Pattison & Co. Dr. to Cotton, 
 
 Sold them 7 bags West India, 
 
 Cash Dr. to Sundries. 
 
 For Amount received this month, ^ Cash-Book, 
 
 Sundries Drs. to Cash. 
 
 For Amount paid this month, ^ C. B. 
 
 Bills Receivable Dr. to Sundries, 
 For Amount of Bills received this month, ^ Bill-Book,, 
 No. 173, 74, 75, 76, 77, 78, 7U, & 180. 
 
 Sundries Drs. to Bills Payable. 
 For Amount of Bills accepted this month, <^ B. B. 
 No. 77, 78, 79, & 80. 
 
 14 // 0//10 
 
 
 
 
 
 14 
 
 9 
 
 10 
 
 316 // 7 // 
 
 
 
 
 
 316 
 
 7 
 
 // 
 
 236//18 // 6 
 
 
 
 
 
 236 
 
 18 
 
 6 
 
 204 //13 // 4 
 
 
 
 
 
 204 
 
 13 
 
 4 
 
 1505 //8//5 
 
 
 
 - 
 
 1527 //14 // 1 
 
 
 
 
 1318 // 4 // 9 
 
 
 
 
 887 If 4//10 
 
 . 
 
 
 
(4) 
 
 JOURNAL. 
 
 Glasgow, 4th February, 1817. 
 
 149 
 
 William Ferguson, Dr. to Cotton Yam. 
 For 97 bundles Water Twist, 
 
 Campbell, Dale, & Co. Dr. To Cotton Yarn. 
 For 48 bundles Water Twist 
 
 Madder Dr. to William Bogle Sf Co. 
 
 For Prera. & Policy of Insurance on 15 Casks, ^ Susanna from London, 
 
 Robert Easton Dr. To Cotton Yarn. 
 For 162 lbs. Mule Twist. 
 
 -S.- 
 
 William Gillespie & Co. Dr. to Madder. 
 For 4 Casks, 
 
 James Finlay & Co. Dr. to Interest. 
 
 For Discount on their Account paid this day, 
 
 -9.— 
 
 Cotton Yarn Dr. to James Finlay 8f Co. 
 For 90 bundles Water Twist, 
 
 -11. 
 
 vVA.««> . \ ..O. 
 
 Crora,hie & Carnegie Dr. to Cotton. 
 For 4 bags Pernam*. and West India, 
 
 n William Simpson Dr. to Cotton Yarn. 
 
 For 56 bundles Water Twist, 
 
 -14.- 
 
 14i Interest Dr. To Robert Easton 
 6 
 
 For Discount on his account received this day, 
 16. — 
 
 Ashes Dr. to Mayne Sf Rowley. 
 For 110 Barrels received ^ Fanny, 
 
 -18. 
 
 Strange, Dashwood, & Co. Dr. to Richard Conder. 
 
 For his Dft. on G. & R. Kennedy, London, at 60 days, remitted them. 
 
 Watson, Arthur, & Co. Dr. to Ashes. 
 For 24 Casks Pot, 
 
 -20.- 
 
 Export Goods Dr. to William Stirling Sf Sons. 
 For 200 pieces Printed Goods, , 
 
 2p 
 
 146 
 
 77 
 
 57 
 
 1.53 
 
 17 
 
 19 
 
 14 
 
 129 
 
 95 
 
 10 
 
 10 
 
 86 
 
 385 
 
 11 
 
 237 
 
 12 
 
 129 
 
 492 
 
 19 
 
I5rt 
 
 JOURNAL. 
 
 Glasgow, 22rf Februari/, I817. 
 
 (5) 
 
 18 
 
 18 
 10 
 
 18 
 4 
 4 
 
 18 
 3 
 
 Nimmo <fe Bell Dr. to Bills Receivable. 
 
 For their Acceptance No. 159, due this day, not paid. 
 
 23. 
 
 Mayne & Rowley, Dr. to Sundries. 
 
 For amount shipped per the Atlantic, J. King, for New York. 
 
 To Export Goods, 140 pieces , 
 
 To Commission, 
 
 To William Bogle & Co. Prem. of Insurance on £3&5. 
 i , ^ Cent, and Pol. 22/ , . . . 
 
 2 guineas 
 
 iasl 
 
 25. 
 
 Kibble, Forster, & Co. Dr. to Sundries. 
 
 To Madder, 5 casks 
 
 To Ashes, 13 ditto, , 
 
 ^i ..Vi .v,.< 
 
 Dinwiddle & Paterson Dr. to Cotton Yarn. ' ' ' 
 
 For 55 lbs. Mule Twist, .j._...j..*j.. 
 
 .•.•i> •.•_• • 
 
 17 
 
 5 
 14 
 
 -26. 
 
 Blackey, Hardisty, & Co. Dr. to Sundries. 
 To Strange, Dashwood, & Co. for ray dft. at 2 mos. 
 To Interest, discount on parcel thus remitted, 
 
 Michael Watson Dr. to Ashes. 
 For 20 barrels Pearl, , 
 
 335 //ID // 4 
 
 10 // 4 // 1 
 
 8//11 // I 
 
 205//19 // 8 
 61//15//6 
 
 300//11 // 
 15//16 // 
 
 145 
 
 11 
 
 354 
 
 267 
 
 15 
 
 14 
 
 10 
 
 Cash Dr. to Sundries. 
 
 For amount received this month ^ C. B. 
 
 Sundries Dr*. /o CflsA. 
 
 For amount paid this month ^ C. B. 
 
 Bills Receivable Dr. to Sundries. 
 
 For amount received this month <^ B. B , 
 
 No. 181, 82, 83, 84, 85, 86, 87, & 188. 
 
 aiLf>'! .h(\ .on •?, 
 
 Sundries Drs. to Bills Payable. .?,wVr*. y, ■^.-.W^i^^- 
 
 For amount accepted this mouth <^ B. B. •< «*«««•«*«<••• . 
 No. 81, 82, «5k83. 
 
 2027//15 // 8 
 
 2024 w // J 
 
 1448.. 8 i/A 
 
 812//13i/l 
 
 316 
 
 112 
 
(6) 
 
 JOURNAL. 
 
 Glasgow, 2</MflrcA, 1817. 
 
 151 
 
 John Cochran, Dr. 
 
 Cotton Yarn, Cr. 
 
 4 — 
 — 13 
 
 11 
 
 19 
 
 19 
 
 12 
 
 18 
 
 18 
 
 12 
 
 14 
 
 20 
 
 10 
 
 20 
 
 Madder Dr. 
 
 Scruton & Campbell, Cr. 
 
 G3//10 // 1 
 
 542 // 6 // 
 
 Cotton Yarn, Dr. 
 
 P. Drinkwater, Cr. 
 
 7. 
 
 I oil) 10 (i 
 
 H. Houldsworth & Co. Dr. 
 Cotton, ..Cr... 
 
 John Kinj»an, Dr. 
 
 Cotton Yarn, Cr. 
 
 8. 
 
 Crombie & Carnegie, Dr. . . . , 
 
 Cotton, 99 .. ......Cr ;s;.ij ii li'.'; »*; 
 
 , . .iJ . . 
 
 9. _ 
 
 Export Goods Dr .., 
 
 Will.. Gillespie & Co. Cr. .' . .*,' . ^r.. iyf \,\i; 
 
 Export Goods Dr ,^....J^. .. ..^^/j .... .. 
 
 Todd & Shortridge, Cr ...'...'.*!..." i .' J .'....*.*.... . 
 
 11. 
 
 Interest, Dr 
 
 For discount allowed on Accounts received this day. 
 
 ...ta.... 
 
 Crs. 
 
 William Ferguson,, 
 Robert Easton, 
 
 12 
 
 Penman & Brown, . . Dr. 
 Cotton Yarn, Cr. 
 
 s « I. 
 
 ,iii 
 
 Cotton Yarn, Dr. 
 
 James Finlay & Co. Cr. 
 
 Cotton Yarn, Dr. 
 
 Rothsay Spinning Co. Cr. 
 
 152 // 8 // 
 
 207 i'2 i/l 
 196 //ll // 4 
 
 114 // 1 // 6 
 
 245 //19 // 3 
 
 389 1/4 1/0 
 
 9 t/9 r/5 
 
 1 1/6 I/O 
 
 2 // 3 // 5 
 
 137 //13 // 7 
 
 118//19//5 
 
 432 // 5 // 
 
 63 to 
 
 542 
 
 452 8 
 
 207 
 
 19611 
 
 114 
 
 245 
 
 389 
 
 137 
 
 118 
 
 432 
 
 19 
 
 13 
 
 19 
 
152 
 
 JOURNAt. 
 
 Glasgow, \1th March, 1817. 
 
 (7) 
 
 12 
 
 14 
 
 11 
 
 20 
 
 Todd & Shortridge, Dr .•:;;:•%;;;: J ;;:«»i;i*U*: 
 
 Crs.— ' '" 
 
 Madder, 
 
 Ashes. • 
 
 Interest Dr 
 
 Michael Watson, Cr. for discount on his Account. 
 
 18 
 
 18 
 
 20 
 
 21 
 
 19 
 
 14 
 
 21 
 
 Holford, Rucker, & Co. Dr 
 
 For amount shipped per the Isabella, Brown, for Hamburgh. 
 
 Crs. 
 
 To Export Goods, 
 
 To Commission, 
 
 To William Bogle & Co. Prem. of Insurance on £360. i^ 45/. ^ \ 
 Cent, and Policy, 22/ ( 
 
 Debentures, .......... Dr 
 
 Export Goods, Cr. for drawback on the above ^ Isabella, 
 
 , 13 . 
 
 Cotton Yarn Dr 
 
 Rothsay Spinning Co. . . Cr 
 
 196//13 irQ 
 
 129vl.'> // 7 
 66//17//11 
 
 4 // 4 // 
 
 354//16 // 9 
 
 334 // // 8 
 11// 12 // 1 
 
 9 // 4 // 
 
 14. 
 
 Cotton Dr 
 
 G. & R. Dennistoun & Co. Cr. 
 
 16 
 
 18 
 10 
 
 11 
 
 19 
 
 H. Houldsworth & Co. Dr. 
 Cotton, Cr. 
 
 \ * 
 
 Interest, Dr. 
 
 Campbell, Dale, & Co. Cr. 
 
 406//14 1/ 1 
 
 William Tate & Co. London, My Account Consig. Dr , 
 
 For amount shipped per the Jessie, M'Queen, for London. 
 
 Crs. 
 
 To Export Good, 403// 8 //I 
 
 To William Bogle & Co. Prem. of Insurance on £410. @ 12/9, ^ | , « « ^ 
 Cent, and Policy, 13/9 ) -J // o ^^ u 
 
 18 
 
 55 // 3 // 4 
 
 575 // 7 // 6 
 
 602 // 7 // 3i 
 
 273 //16 // 8 
 
 3// 17 // 6 
 
 196 
 
 4 
 
 354 
 
 16 
 
 55 
 
 575 
 
 602 
 
 273 
 
 16 
 
 117 
 
 Peter Drinkwater, . . , .Dh'.V.".'.".'.'. .".■..■, ., , 
 
 Strange, Dashwood,& Co Cr. for my dft. on them at 2 mos. remitted } 
 
 him, j 
 
 19. 
 
 D. Johnson. Son, &Cree, Dr. 
 Cotton Yarn, Cr.. 
 
 22. 
 
 Kibble, Forster, & Co. Dr. 
 Madder. 
 
 119 // 4 // 6 
 
 282//H u e 
 
 166 // 9 // 3 
 
 406 
 
 14 
 
 119 
 
 282 
 
 11 
 
 166 
 
 91 3 
 
(8) 
 
 JOURNAL. 
 
 Glasgow, 2Gth March, 1817. 
 
 Ie53 
 
 10 
 
 Richard Conder> Dr » 
 
 For Amount sliipt per the Hopewell, Ranken, for Hamburgh. 
 
 Crs. 
 
 To Cotton Yarn, 
 
 To William Bogle & Co.; Insurance on £9-25. at 2 gs. ^ Cent. 
 To Commission, 
 
 17 
 
 14 
 
 15 
 
 Nioimo &: Bell,. , . .Dr , 
 
 Interest, Cr. fur Amount included in their install. Bills, 
 
 Cash Dr. to Sundries. 
 
 For Amount received this month, #* C. B. 
 
 Sundries Drs. to Cash. 
 
 For Amount paid this month ^ C. B. 
 
 Bills Reckivable Dr. to Sundries. 
 For Amount received thi.s mo. ^ B. B... 
 No. 189, 90, 91, 92, 93, 94, 95, & 196. 
 
 Sundries Drs. to Bills Payable. 
 For Amount accepted this mo. ^ B. B. 
 No. 84, 85. 
 
 Charges Dr. to Sundries. 
 To James Irvine, 3 mos. Salary, 
 To Robert Strong, ditto, .... 
 
 Profit & Loss Dr. to Sundries. 
 
 To close the following Accounts. 
 
 10 
 14 
 16 
 16 
 
 To Thomas Bissland Sf Co. 
 To Richard Conder, .... 
 
 To Interest, 
 
 To Charges, 
 
 To House- Expenses, . . . . 
 
 2 Q 
 
 914 // 8 // 6 
 
 8B7^/12 //G 
 
 22 1/3 1/6 
 
 4//12 // 6 
 
 4 // 7 '/ 4 
 
 2555 // 7 '/ 3 
 
 2400 //lO // 4 
 
 924 1/3 //G 
 
 621//19 /' 2 
 
 17//10 I/O 
 7//16 // 
 
 // // 1 
 
 // // 4 
 
 21 1/18 1/ 1 
 
 34' ;7//10 
 
 53 // 5 // 
 
 914 
 
 6 
 
 25 
 
 116 
 
154 
 
 JOURNAL. 
 
 Glasgow, :Ust Martli, 1017. 
 
 (a) 
 
 15 
 
 3 
 3 
 4 
 4 
 L4 
 
 15 
 
 29 
 
 1 
 1 
 2 
 
 3 
 
 3 
 
 4 
 
 4 
 
 5 
 
 
 
 7 
 
 9 
 
 10 
 
 12 
 
 13 
 
 18 
 
 18 
 
 19 
 
 19 
 
 19 
 
 20 
 
 20 
 
 21 
 
 21 
 
 Sundries Drs. to Profit Sf Loss. 
 
 For Gain on the following Acconnts 
 
 Cotton Yarn, 
 
 Cotton, 
 
 Madder , 
 
 Ashes, , 
 
 Commission, ,. 
 
 Profit & Loss Dr. to Stock. 
 
 For Balance of the former Account, being the net Amount of my 
 Gain for the last three months, 
 
 224//12 // 1 
 92vl4 //6 
 
 125 // 3 // 9 
 55// 15 // 5 
 26 // 8 // 8 
 
 Balance Dr. to Sundries. 
 
 For closing all those Accounts in my favour. 
 
 To Cash 
 
 To Thistle Bank, 
 
 To Bills Receivable, 
 
 No. 174, 178, 181, 82, 83, 84, 85, 89, 91, 92, 93, 94, 95, & 19G 
 
 To Cotton Yarn, 
 
 To Cotton, 
 
 To Madder, ►, 
 
 To Ashes, 
 
 To Royal Bank 
 
 To Furniture^ 
 
 To John Cochran, 
 
 To D. Johnson, Son, Sf Cree, 
 
 To Richard Conder, 
 
 To Crombie Sf Carnegie, 
 
 To Diniciddie and Paterson, • 
 
 To Debentures, 
 
 To Mayne Sf Rowley 
 
 To Kibble, Forster, Sf Co. 
 
 To Henry Houldsworth Sf Co 
 
 To John Kingan, 
 
 To Penman 6,' Brown, 
 
 To Holford, Rucker, Sf Co 
 
 To IVilliam Tate 6f Co, My Account-Consignments, 
 
 To Ord «?r Dow, 
 
 52414 
 
 108 
 
 168 
 1120 
 
 1901 
 
 438 
 
 346 
 
 329 
 
 162 
 
 1615 
 
 80 
 
 63 
 
 282 
 
 923 
 
 114 
 
 28 
 
 55 
 
 355 
 
 166 
 
 480 
 
 196 
 
 137 
 
 357 
 
 412 
 
 212 
 
 9950 
 
 13 
 
 17 
 
 // 
 1 
 6 
 10 
 6 
 8 
 4 
 ff 
 3 
 9 
 4 
 7 
 
(10) 
 
 JOURNAL. 
 
 Glasgow, Slst March, 1817. 
 
 155 
 
 •29 
 
 2 
 
 5 
 
 8 
 
 10 
 
 10 
 
 11 
 
 12 
 !3 
 16 
 
 20 
 21 
 
 29 
 
 Sundries Drs. to Balance. 
 
 For closing all those Accounts against me 
 
 Bills Payable, No. 77, 78, 79, 80, 81, 82, 83, 84, & 85, . 
 
 Strange, Dashwood, &f Co 
 
 William Gillespie Sf Co 
 
 James Finlay £f Co , , . . 
 
 William Bogle Sf Co , 
 
 Peter Drinkwater, 
 
 Todd 8f Shortridge, ..... 
 
 Scruton Sf Campbell, 
 
 Robert Strong, my Porter, 
 
 Rothsay Spinning Company , 
 
 G. <^ R. Dennistoun Sf Co 
 
 Stock Dr. to Balance. 
 
 For the Net Amouat of uiy Capital,, 
 
 2421 
 398 
 245 
 118 
 56 
 452 
 192 
 542 
 3 
 
 1007 
 602 
 
 6042 
 
 3907 
 
 19 
 
156 
 
 JOURNAL. 
 
 Glasgow, ^pril, 1817. 
 
 0') 
 
 25 
 
 15 
 16 
 23 
 25 
 
 21 
 
 Cash Dr. to Sundries. 
 For the following Sums received tiiis month. 
 
 To Royal Bank, ^ order, 
 13th ditto, 
 
 To Debentures ; received Drawback, ^ Isabella, 
 
 To Thistle Bank, ^ order, , 
 
 10th ditto, , 
 
 To Interest; discount on Dft. remit. Strange, Dashwood, & Co. 
 
 To William Ferguson, for balance of barter, 
 
 To Bills Receivable ; discounted No. 185, 
 
 ditto 197, 
 
 ditto 202, 
 
 To Ord & Dow ; dividend of 3/6, ^ £ on 212 i/ 6. 
 
 SuNDRiES^ Drs. to Cash. 
 For the following Sums paid this mouth. 
 
 Royal Bank, ^ receipt, 
 23rd ditto. 
 
 Todd <fe Shortridge, paid them in full, 
 
 James Finlay & Co. ditto, 
 
 Bills Payable, paid No. 78 
 
 10th, 80, 
 
 William Arnot; paid bis bill for his accommodation 
 
 Strange, Dashwood, & Co. ; remitted Dft. on Boldero, 8th June, 
 
 Charges — paid Charges on goods, ^ Triton, 
 
 17th, ditto ^Mary, 
 
 23d, Expences of a Journey to Manchester <fe London, 
 30tb, Sundry Carriages, Postages, &c. this month, ^ 
 Expense-Book, 
 
 16 Robert Strong, my Porter, wages to this date, , 
 
 21| George <fe Robert Dennistoun & Co. paid balance of Account, 
 
 14 Interest; discount on 3 bills, 
 
 4* Madder ; freight and Charges on 12 Casks from London, 
 
 650 // // 
 260 // // 
 
 160 // // 
 450 // // 
 
 189 // 4 // 
 147//U //6 
 123 //1 6 // 
 
 550 I/O I/O 
 100 // // 
 
 135 
 
 /15 
 
 1/6 
 
 460 
 
 /15 
 
 i/lO 
 
 4 
 
 /lO 
 
 1/6 
 
 1 
 
 /19 
 
 i/y 
 
 55 
 
 1/2 
 
 //() 
 
 10//17 '/ 4 
 
 010 //| // 
 55! 3 4 
 
 610 //I // 
 16 // 
 2 // 
 
 460 
 37 
 
 2073 
 
 11 
 3 
 
 15 
 
 10 
 
 550 
 369 
 113 
 
 696 
 145 
 253 
 
 11 
 10 
 18 3 
 
 72 
 4 
 7 
 5 
 
 14 
 
 •2232 
 
 11 
 
(12) 
 
 11 
 
 13 
 
 15 
 
 8 
 16 
 
 6 
 11 
 13 
 
 JOURNAL. 
 
 Glasgow, April, 1817 
 
 Bills Receivable Di\ to Sundries. 
 For BilU received of the following this month. 
 
 To William Arnot, No. 197, 
 
 To John Kiugan, 198, , 
 
 To Strange, Dashwood, & Co. 199, 
 
 To Penman & Brown, 200 
 
 To John Howie & Co, 201, 
 
 Di tto, 202, 
 
 To William Tate & Co 203, 
 
 To Todd & Shortridge, 20J, 
 
 To Crotnbie & Carnegie, . . . .205, 
 
 To Kibble, Forster, & Co 206, 
 
 To Henry Houldsworth & Co. 207 
 
 To D. Johnson, Sou, & Cree, 208, 
 
 157 
 
 Sundries Drs. to Bills Receivable. 
 For Bills indorsed, and remitted the following this month 
 
 Peter Drinkwater, remitted him, No. 199, . . . . , 
 
 Geo. & Rob. Dennistoun & Co. indorsed them, 205,. . . . , 
 Ditto, 207, 
 
 Sundries Drs. to Bills PayaJ^le 
 For Bills accepted to the following this month. 
 
 8l William Gillespie & Co. No. 86, 
 
 8 John Howie & Co 87, 
 
 20 Rothsay Spinning Co. 88, 
 
 246//18 // 
 123// 16 // 
 
 114 // 1 // 6 
 480//18 //9 
 
 11 
 
 15 
 
 Cotton Yarn Dr. to Sundries. 
 For amount bought this month, as per P. B, 
 
 To Peter Drinkwater, 
 
 To Thomas Bissland & Co 
 
 >#.•.;•.•,«•;••-«( • f.t •«•»,) 
 
 Export Goods Dr. to Sundries. 
 
 For amount purchased this month, as per P. B. 
 
 To Thomas Shiels & Co . . . 
 
 12th ditto, 
 
 20th ditto, 
 
 To Dalgleish & Frame, , 
 
 26th ditto 
 
 18 
 23 
 
 23 
 
 ■23 
 
 24 To John M'Fie & Co. 
 
 To Alexander Bryce <fe Co. 
 
 147 
 196 
 452 
 137 
 
 370 
 445 
 196 
 114 
 166 
 480 
 282 
 
 2990 
 
 452 
 
 595 
 
 1047 
 
 245 
 
 371 
 
 1007 
 
 1624 
 
 377 
 
 72 
 
 18 
 
 449 
 
 9 
 10 6 
 
 273//17 //6 
 115//17 // 
 165//13 // 3 
 
 496 //1 // 6 
 158 //9//10 
 
 <in ^- U) i- 
 
 555 
 
 655 
 248 
 159 
 
 1619 
 
 1 9 
 
 S R 
 
158 
 
 JOURNAI,. 
 
 Glasgow, April, 1817. 
 
 (13) 
 
 71 
 13 
 
 ; 
 
 13 
 
 2 
 
 6 
 13 
 
 3 
 
 5 
 15 
 17 
 25 
 
 i. 
 9 
 
 24 
 
 1 
 
 24 
 
 18 
 15 
 14 
 24 
 
 21 
 
 18 
 15 
 
 18 
 18 
 
 10 
 
 4 
 
 4 
 24 
 
 3 
 
 20 
 
 22 
 7 
 7 
 6 
 
 18 
 
 4 
 
 4 
 
 Muslins Dr. to William Ferguson. 
 For 97 Pieces rec. in barter for 84 bundles Water Twist, ^ P, B. . . 
 
 23 // 8 // 
 56// 11 //9 
 
 128 
 
 309 
 4 
 9 
 
 8 
 
 9 
 
 14 
 10 
 10 
 12 
 
 // 
 
 9 
 6 
 8 
 
 
 Joseph Taylor^ Sons Dr. to Sundries. 
 For amount of Invoice of Pr.nted Goods, per Triton, for Philadelpliia, per I. B 
 To Export Goods, . , , , .^ 
 
 To Charges, 
 
 To Commission, ,. «. 
 
 To Insurance, , , 
 
 
 \ 
 
 332 
 
 8 
 
 8 
 
 William Tate & Co., My A/. Consignments, Dr. to Sundries. 
 
 For amount of Invoice of Printed Goods, per Mary, for London, per I. B. 
 
 To Export Goods, > 
 
 340 
 
 1 
 
 19 
 19 
 
 // 
 9 
 
 9 
 
 To Charges, 
 
 312 
 
 18 
 
 For amount of Bounty on Goods, ^ the Triton, ....• 
 
 79 
 
 14 
 
 3 
 8 
 
 19 
 
 5 
 
 11 
 12 
 
 9 
 
 9 
 
 9 
 9 
 
 
 
 
 
 For Prem. of Insurance on the following this month, per D, B. 
 Ashes; Prem. on 100 barrels, by the Nancy, M'Lae from New 
 York, £410, at 3 gs.; and Policy 27/6, 
 
 23//13 f/6 
 13i//19//10 
 
 to return 1^ ^ Cent, for Convoy & Arrival. 
 Madder ; Prem. ou 12 Casks, by the Charlotte from London, 
 £456. @ 12/9, ^ Cent. ; and Policy, 13/9, 
 
 Insurance; Prem. on Goods, <^ the Triton, Campbell, for Philadel- 
 phia, £335. @ 45/. ^ Cent. ; and Policy 22/ 
 
 26 
 
 10 
 
 3 
 
 4 
 2 
 6 
 
 V 
 
 8 
 8 
 
 4 
 
 For amount sold the following this month, per D. B. 
 Penman & Brown, ...«......•••••• •.... 
 
 155 
 186 
 126 
 128 
 137 
 
 735 
 274 
 
 13 
 19 
 8 
 11 
 11 
 
 3 
 9 
 
 9th ditto, 
 
 James Denny & Co. •••••• ••••••••••«•••••••■•.•«••....« >•.. 
 
 159//19 // 8 
 114 // 9 // 8 
 
 John Cochran «•••••••••■••■••••*••••..•..••«....••«•.•••. 
 
 William Ferguson, ..•••••*• •'*• ••••••••*••••••.••••••• 
 
 Robert Easton ...•••'.' •.•.■•••••••■• a-kk^* •>■•«'*••»»•»••• •• .. .. .. .. 
 
 
 William Stirling & Sons Dr. to Sundries. 
 
 For the following sold them this month, per D. fi. 
 To Madder • 4 Casks, Bill at 6 mos. ., 
 
 To Ashes ; 25 do. Pearl, Bill at 4 mos. . « '. 1 /. '• • • • ^' • t^^ . . 
 
 
 
 
 
(14) 
 
 JOURNAL. 
 
 Glasgow, April, 1817. 
 
 \5$ 
 
 14 
 
 Adventure of Cotton in Co. Dr. to Sundries. 
 
 To Peter Wood, for amount of 50 Bales Cotton, shipped by the 
 Fanny, from New York, ^ Invoice, 
 
 To Tontine Insurance Co. for Premium of Insurance on £1350. at 
 3 gs. ^ Cent, and Policy 77/. to return 1^ ^ Cent, for Con- 
 voy and arrival, 
 
 To Commission,^ for | <^ Cent, on Insurance, 
 
 1119 
 
 Henry Houldsworth Sc Cp- -Or. to Cotton. 
 For amount of 7 Bags Georgia, ^ Bill at 4 mos. ^ D. B. 
 
 1290 
 
 46 
 6 
 
 1343 
 
 1323 
 21 
 
 30,10 
 4 
 
 30 
 
 Will. Tate & Co. Dr. to Will. Tate Sf Co. A/. Consignments. 
 For the net proceeds of the Sales for last mo. ^ D. B 
 
 William Bogle <5k Co. Dr. to Madder. 
 For Average loss on 12 Casks by the Chparlotte from London, £455 
 at £2. lis. ^ Cent. ^ D. B 
 
 10 
 
 16 
 
 29412 2 
 
 Richard Conder Dr. to Sundries. 
 For his Draft, No. 190, on G. & R. Kennedy, due 26th inst. remitted 18th 
 Fehruary last, and now returned with protest and expenses for non-pay- 
 ment, per D. B. 
 
 To Strange, Dash wood, & Co. for the above, , 
 
 To Profit & Loss ; 20 ^ Cent, on the Principal, as usual, for da 
 mages— the difference is ^ 
 
 Sundries Drs. to Interest. 
 
 Todd & Shortridge ; discount allowed by them, 
 
 James Finlay and Co. ditto, 
 
 William Arnot ; interest inclyded in Bill taken for his accom^. 
 
 Interest Dr. to Sundries, oJfit 
 
 To John Kingan ; pence retained from Bill, . « . . .V* /•'•'. 
 
 To John Howie & Co. difference of interest included in Bills ex 
 changed, ., .*•».. t • 
 
 445 
 
 4, // 
 
 nil 
 
 242 
 
 42 
 
 285 
 
 19 
 5 
 2 
 
 27 
 
 8 
 14 
 
 9 
 
 19 
 
 1 
 
 911 
 
 12 
 
 // 12 
 
 4 
 
 6 
 
 10 
 
160 
 
 Journal. 
 
 (15) 
 
 Glasgow, May, 1817. 
 
 3 
 
 \ 4 
 
 ] 
 
 3 
 5 
 
 6 
 7 
 
 20 
 2 
 
 10 
 
 15 
 31 
 
 Cash Dr. to Sundries. 
 For the following sums received this month. 
 
 To Cotfon Yarn, received as ^ D. B 
 
 To Royal Bank, ^ order, , 
 
 24th ditto, ...;i^;i:v':;.:;i.',;;vv;.'.L.:, 
 
 To Robert Easton, received in full, , 
 
 To John Cochran, ditto, ,.......,., 
 
 To Penman & Brown, in part, 
 
 To Bills Receivable ; discounted No. 181 
 
 • iiK '■■1 
 
 ditto, 192,. 
 
 8th, ditto, 203,, 
 
 ditto, 213,, 
 
 14tli, ditto, 183,. 
 
 ditto, 184, . 
 
 22d, ditto, 218, 
 
 25th, ditto, 219, 
 
 To Thistle Bank, <f order, 
 
 15th, ditto, 
 
 To Debentures ; received Drawback, ^ Triton, , 
 
 To Ord & Dow ; received dividend of 8/. ^^ £, being the last. 
 
 300 // // 
 390 // // 
 
 241 // 3 // 
 267'/ 15 //2 
 445 // 4 // 
 470 // 9 // 
 117 f/5 f/2 
 98 // 2 A/ 4 
 418'/18//I0 
 263//17 '/ 
 
 160 // // 
 
 300 // // 
 
 29 
 
 690 
 
 130 
 
 60 
 
 60 
 
 \4 
 
 23 
 24 
 14 
 
 10 
 
 14 
 ^2 
 
 1 Sundries Drs. to Cash 
 
 For the following sums paid this month. 
 
 15 Charges ; paid Charges, ^ Dolphin, , 
 
 15th, Half-year's rent of Warehouse, 
 
 24th, Charges^ Susanna, 
 
 31st, Carriages, Stamp Bills, & Postages, 
 
 Strange, Dashwood, & Co.; remitted Dft. on Downe & Co. 18th June, 
 16th, ditto Esdaile, 23d May, 
 
 Cotton Yarn ; paid as ^ Invoice, bought this day, 
 
 10th, John Cochran for error, 15th April, . . ...... 
 
 25th, Carriage of 1 Bale from Manchester, 
 
 Thistle Bank, ^ receipt, 
 
 8th ditto V .•; . .- . , . .-,. , . , . . 
 
 14th ditto/. .V./;..'v.v:.?.:'!'.^V;. 
 
 3lst ditto, 
 
 Thomas Shiels & Co. paid them in full of Bills parcels 12th & 20th, 
 John M'Fie & Co. ditto 15th ult. 
 
 Interest ; paid discount on 2 Bills, 
 
 8th, ditto 2 do 
 
 14th, ditto 2 do ;;*..... ..j, „;. .. 
 
 15th, Prem. on Esdaile's Dft. iV.-. .V-,lu'i;4^il'.. ». 
 
 22d, Discount on 1 Bill, ..-. *'.'4 ■*.'.. • ;.'.. 
 
 ~ 25th, Ditto Ido. ..i..'.'..l'/.if^.<y.'ia... 
 
 Bills Payable; remitted Dft. on Downe& Co. to retire No. 82, due 11th, 
 24tb, ditto, 83, 27th, 
 
 Royal Bank, ^ receipt, 
 
 22d, ditto, ...>... 
 
 25th, ditto, 'i:\ :;^^' . . L . i ;v; .'. 
 
 Sales of Cotton in Co. paid Duty, Freight, & Charges, on 50 Bales, 
 
 ^ Fanny,.. ; 
 
 Ashes; paid Duty, Freight, «fe Charges, on lOO Bar. fr. New York; 
 House Expenses— r for family expenses, 
 
 6 // 5 // 
 47//10 // 
 11//15 //I 
 
 14 // 2 // 7 
 
 245 // // 
 289// 1 3 //O 
 
 66//15//10 
 0//10 // 
 3vl6 1/6 
 
 260 // // 
 
 290 // // 
 
 140 // // 
 
 80 // // 
 
 2322 
 
 460 
 56 
 84 
 
 3894 
 
 14 
 
 // 
 11 
 18 
 
 79 
 
 534 
 
 71 
 
 6 //6//10 
 3//11 // 2 
 2//13 // 6 
 0//19//10 
 3// 14// 7 
 0//11 1/1 
 
 12 
 
 13 
 
 770 
 267 
 151 
 
 302//13 // 6 
 385 //8//I1 
 
 400 // // 
 380 // // 
 260 v A' 
 
 17 
 
 688 
 
 1040 
 
 172 
 
 73 
 35 
 
 3902 
 
 17 
 
(16) 
 
 JOURNAL. 
 
 Glasgom', May, 1817. 
 
 161 
 
 •22 
 613 
 
 818 
 10 20 
 19 
 
 8 
 
 2:3 
 
 
 22 
 
 11 
 
 13 
 
 
 
 
 3 
 
 4 
 
 
 13 
 
 3 
 
 3 
 
 
 20 
 
 Bills Receivable Dr. to Sundries. 
 For Bills received of tlie following, this month. 
 
 To Strange, Dashwood, & Co. No. 209, . . . , 
 
 8th ditto. 213, 
 
 To James Denny & Co 210, 
 
 To William Stirling <fe Sons, ..... .2H, 
 
 Ditto, 212, 
 
 To Mayne & Rowley 214, , 
 
 To Penman & Brown, 215, , 
 
 To Henry Houldsworth <fe Co 21G, 
 
 To John Cochran, 217, 
 
 To Richard Conder, 218,, 
 
 To Holf«rd, Rucker, & Co 219, , 
 
 Sundries Drs. to Bills Receivable. 
 
 For Bills remitted (he following, this month. 
 
 Peter Drinkwater, No. 209, 
 
 Scruton & Campbell, y . 214, 
 
 Sundries Drs. to Bills Payable. 
 For Bills accepted to the following, this month. 
 
 Dalgleish & Frame, .No. 89, , 
 
 Peter Wood, 90,. ... 
 
 Scruton & Campbell, 91,,. , 
 
 Thomas Bissland & Co 92, 
 
 Madder Dr. to Scruton S^ Campbell. 
 For amount of 12 Casks rec. by the Charlotte, from London, ^ P. B, 
 
 Cotton Yarn Dr. to Rothsay Spinning Co. 
 For amount of 200 Bundles Water Twist', due 4th June, c^ P. B. 
 
 Export Goods Dr. to Sundries. 
 For amount purchased this month., per P; B. 
 
 To Dalgleish & Frame, '.*.'.'.'.','.'.■.■.'.■ 
 
 To Orhart, White, Rose, Sz Co ...'.* ." ; .'.".V ; ; 
 
 To Alexander Bryce & Co. . . . . .... .' .' ^, .. .".' .* .' ; ; 
 
 I'li'h, Ditto, .......,..:..: . , ; . : . . : 
 
 To Brunton & Ballantine, 
 
 Ashes Dr to Richard Conder. 
 
 For the first cost of 100 Barrels, received bv the Nancy, from New 
 
 York, ^P. B ...■. 
 
 377 //I "6 
 470 // 9 // 
 
 159//19 //8 
 114// 9 fr8 
 
 141//13//10 
 197//13//5 
 
 847 
 18G 
 
 274 
 355 
 92 
 294 
 126 
 418 
 263 
 
 10 
 19 
 
 2861 
 
 377 
 355 
 
 4 
 
 // 
 4 
 2 
 6 
 10 
 // 
 
 10 
 
 733 
 
 496 
 495 
 186 
 
 72 
 
 1251 
 447 
 
 12 
 
 266 
 
 241 
 183 
 
 11 
 
 18 
 
 330 
 83 
 
 848 
 
 7 
 
 10 
 
 1 Iff I 
 398 : 
 
 2s 
 
162 
 
 JOURNAL. 
 
 Glasgow, May, 1817. 
 
 (y-) 
 
 26 
 
 18 
 15 
 14 
 24 
 
 26 
 
 18 
 15 
 14 
 24 
 
 26 
 
 3 
 15 
 14 
 24 
 
 24 
 
 18 
 15 
 14 
 24 
 
 18 
 18 
 
 Consignment to Hamburgh in Co. Dr. to Sundries. 
 
 For Guods.shipped on board the Dolpliiu, M'Lean, for Hamburgli, 
 coosig-ned Roack & Co. to sell on our account, as per I. B. 
 
 To Export Goods, 
 
 To Charges, , 
 
 To Commission, 
 
 To Insurance, 
 
 William Rainey Dr. to Sundries. 
 
 For Amount shipped as above, being his half, per I, B 
 
 To Export Goods, 
 
 To Charges, '. 
 
 To Commission, 
 
 To Insurance. 
 
 Henry Smith Dr. to Sundries. 
 For amount of Invoice, per the Dolphin, for Hamburgh, per I. B 
 
 To Cotton Yarn, 
 
 To Charges, 
 
 To Commission, .... 
 
 To Insurance, ..,, 
 
 Sundries Drs. 
 
 For Goods shipped by their order, and for their account, on board the 
 Betsey, Lucas, for New York, as per Invoices, dated this day, 
 per I. B. 
 
 Maync & Rowley, 
 
 Richard Conder, 
 
 Joseph Taylor & Sons, k < 
 
 Crs. 
 
 To Export Goods, 
 
 To Charges, 
 
 To Commission ,*•••.. 
 
 To Insurance, • 
 
 Debentures Dr. to Export Goods. 
 For Drawback on Goods by the Dolphin, 
 
 401 
 
 1 
 
 12 
 
 10 
 
 14 
 
 16 
 
 3 
 
 •3 
 
 iO 
 9 
 5 
 3 
 
 3 
 
 425 
 
 18 
 
 401 
 
 1 
 
 12 
 
 10 
 
 425 
 
 14 
 
 16 
 
 3 
 
 3 
 
 18 
 
 10 
 9 
 5 
 3 
 
 3 
 
 6 
 6 
 6 
 2 
 
 8 
 
 1 
 6 
 9 
 
 222 
 2 
 1 
 5 
 
 231 
 
 279 
 286 
 340 
 
 7 
 11 
 
 3 
 15 
 
 17 
 
 10 
 
 16 
 6 
 
 906 
 
 13 
 
 4 
 
 7 
 
 1 
 
 8 
 
 // 
 
 4 
 
 7 
 
 848 
 11 
 25 
 
 20 
 
 906 
 
 6 
 15 
 14 
 17 
 
 13 
 
 84 
 
 18 
 
(18) 
 
 JOURNAL. 
 
 Glasgow, May, 1817. 
 
 163 
 
 2 
 
 3 
 
 9 
 13 
 
 22 
 
 22 
 
 8 
 
 8 
 
 22 
 
 17 
 
 26 
 
 419 
 
 812 
 
 Sundries, Drs. to Sales of Cotton Yarn. 
 For amount sold this month on Commission ; Bills at 6 months, per D. B. 
 
 John Howie & Co 70 Bundles, B. H 
 
 William Arnot, 32 
 
 James Denny & Co 30 
 
 Ditto. 100 B. H , 
 
 D. Johnson, Son, & Cree, 100 
 
 Niinmo & Bell, 30 
 
 24th ditto, 44 
 
 24 
 126 
 
 10 
 
 24 
 
 25 
 
 William Ferguson, 
 
 S. &T. 
 
 30 B. H. 5 
 
 Cent, for Cash, 
 
 63 // 3 // 7 
 143 //15 // 
 
 90//12//11 
 
 69 // 1 // 8 
 
 436 Bundles. 
 
 Sundries Drs. to Sales cf Mtislins 
 For amonnt sold this month on Commission ; Bills at 6 months. 
 
 Kibble, Forster, & Co. 200 Pieces Cossaes, G. B 
 
 Watson, Arthur, & Co. oO T. M 
 
 100 Shawl Cloths, . . G. B 
 
 330 Pieces. 
 
 Sundries Drs. to Cotton Yarn. 
 For amount sold the following this month, per D.B. 
 
 William Arnot, 
 
 John Kingan, 
 
 D. Johnson, Son, &: Cree, 
 
 Dinwiddle & Paterson, 
 
 95 
 67 
 
 206 
 157 
 
 15914 
 45 3 
 
 731 8 1 
 
 70 // // 
 92 //lO // 
 
 425 
 910 
 
 Insurance Dr. to Sundries. 
 
 For the following effected this month, per D. B. 
 
 To William Rainey ; Prem. on £850. at 2 gs. per Cent, on Goods by 
 
 the Dolphin, M'Lean, for Hamburgh. 
 Policy, 49/6, ; Conim°. 85/. to return 30/. ^ Cent. 
 
 for Convoy & arrival, 
 
 To William Bogle & Co. ; Prem. on £235., at 2 gs. ^ Cent, on 
 
 Goods by the Dolphin, M'Lean, and Policy 16/6, 
 To Tontine Insurance Co. Prem. on £905. at 2 <^ Cent, on Goods, 
 
 by the Betsey, Lucas, for new York, Pol. 55/.. . 
 
 -Sundries Drs. 
 
 For return of Prem. for Convoy and arrival of the following Vessels. 
 To Tontine Insurance Co. £1350. at U ^ Cent.^ Faimv, . . . . 
 To William Bogle & Co. . . 410, '. ^ Nancy 
 
 ■Crs. 
 
 To Adventure of Cotton i n Co i^ Fanny, 
 
 To Ashes, ^ Nancy, 
 
 303 
 
 162 
 
 465 
 
 10 
 
 16 
 
 25 16 
 
 32 
 49 
 32 
 
 L5 
 
 140 
 
 24 
 
 5 
 
 20 
 
 51 
 
 20 
 6 
 
 26 
 
 20 
 6 
 
 26 
 
 710 
 
1^4 
 
 JOURNAL. 
 
 Glasgow, May, 1817. 
 
 (19) 
 
 18 
 22 
 
 25 
 
 19 
 12 
 
 18 
 
 9 
 24 
 13 
 22 
 31 
 
 22 
 
 27 
 
 27 
 27 
 17 
 15 
 14 
 14 
 
 26 
 
 28 
 
 27 
 15 
 14 
 
 14 
 
 6 
 
 10 20 
 
 14 
 
 23 
 
 24 
 
 Sundries Drs. to Sales of Cotton in Co. 
 For amount sold the folIoAving, per Bills at 4 m, this month, as per D. B. 
 
 Henry Houlflsworth <fe Co. 20 bags, 
 
 Crombie & Carnegie, .... 10 » 
 
 ','t^r 
 
 30 
 
 Richard Conder Dr. to Maync ^ Roivley. 
 For an error in his draff on Lees tt Co. received this day, bein;»" 
 drawn for too much, and for which I have advi 
 M. & R. will pay the same on my account, D. B. 
 
 his day, bein;»"l 
 vised him that \ 
 I ) 
 
 Sales of Cotton Yarn Dr. to Sundries. 
 For Net proceeds, &c. of the Sales, on account of the following this mo. A.S.B 
 
 To William Wright, 92 bundles, 'guaranteed, due 4th June 
 
 To Thomas Pollock <!l Co. . . 114 do. do. 7th Dec 
 
 To Smith & Townley, ..... . 30 do. viot guaranteed, do. 
 
 To Blackey, Hardisty, &Co. 200 do. do. do. 
 
 To Charges, 
 
 To Commission, 
 
 To Interest, , » 
 
 Sales of Muslins Dr. to Sundries. 
 For Net proceeds, &c, of the Sales on Account of the following, this mo. A.S.B 
 To Gordon Barron, & Co. 200 pieces Cossaes, & \ 
 
 , 100 do. Shuwl Cloths, not guaranteed, y 
 
 To Tho. H. Marshall 50 do. Cossaes, 
 
 To Charges, 
 
 To Commission, 
 
 Interest Dr. to Sundries. 
 For disconnt allowed the following, for prompt payment this month. D, B 
 
 To Robert Easton, 
 
 To John Cochran, 
 
 To Penman & Brown, 
 
 31 
 
 S u N i>R I E s Drs. to In icrest. 
 For discount allowed by the following, for prompt payment this month. 
 
 Thomas Shiels & Co. 
 
 John M'Fee & Co 
 
 Profit & Loss Dr. to Ord &> Dow. 
 For a Loss of 8/6, per £ on £212. Os. lost by them, and discharged 1 
 this day, ^D. B '. j 
 
 808 
 
 17 
 
 8 
 
 357 
 
 5 
 
 6 
 
 1166 
 
 3 
 
 2 
 
 10 
 
 // 
 
 // 
 
 170 
 
 7 
 
 // 
 
 153 
 
 11 
 
 // 
 
 85 
 
 13 
 
 9 
 
 276 
 
 5 
 
 4 
 
 9 
 
 7 
 
 11 
 
 27 
 
 3 
 
 11 
 
 8 
 
 19 
 
 2 
 
 73; 
 
 8 
 
 1 
 
 381 
 
 4 
 
 // 
 
 m 
 
 14 
 
 // 
 
 6 
 
 5 
 
 9 
 
 11 
 
 12 
 
 II 
 
 465 
 
 16 
 
 8 
 
 
 
 
 6 
 
 17 
 
 8 
 
 3 
 
 3 
 
 7 
 
 3 
 
 // 
 
 // 
 
 13 
 
 1 
 
 3 
 
 14 
 
 .2 
 
 3 
 
 8 
 
 t/ 
 
 6 
 
 22 
 
 2 
 
 9 
 
 90 
 
 4 
 
 7 
 
(20) 
 
 JOURNAL. 
 
 Glasgow, June, 1817. 
 
 lb*5 
 
 12 
 
 •22 
 24 
 25 
 
 23 
 
 2;3 
 14 
 
 5 
 
 20 
 1 
 
 12 
 
 •30 
 
 8 
 22 
 10 
 
 5 
 
 Cash Dr. to Sundries. 
 For the following Sums received this month. 
 
 To Royal Bank, ^ order, 
 
 12th ditto, 
 
 25th ditto, 
 
 To Bills Receivable, discounted, No. 212. . , 
 
 ditto, 216 
 
 7th ditto, ........224......... 
 
 21st received payment of . . 193 
 
 To Debentures, received bounty ^Triton, ,., 
 
 To Orhart, White, Rose,&: Co. received balance of Account &Bill, 
 
 To Commission, received for money remitted Drinkwater ,. 
 
 To Sales of Cotton Yarn, received for Smith & Townley's Yarn,. . 
 
 To Interest, discount on 2 Bills paid on discount, 
 
 To Thistle Bank ^ order, 
 
 Sundries Drs. to Cash. 
 For the following Sums paid this month. 
 
 Alexander Bryce & Co. paid them, 
 
 Dalgleish & Frame, do 
 
 Interest, paid discount on 2 Bills, 
 
 7th ditto, 1 
 
 Strange, Dashwood, & Co. remitted dft, on Downe & Co. 22d July, 
 
 Rothsay Spinning Co, paid them in full, 
 
 Thistle Bank, ^Receipt, 
 
 21st ditto, 
 
 Bills Payable, paid. ,.......,,.. .No. 79 
 
 25th paid on discount 86. , 
 ditto 88. . 
 
 James Irvine, my Clerk, in part wages, 
 
 House expenses, this mo 
 
 Robert Strong, ray Porter, wages to this date,... 
 
 Charges this month, ; 
 
 Profit and Loss, lost a Note, value . . , , 
 
 190 // // 
 160 // // 
 800 // // 
 
 114 1/9 i/S 
 294//12 // 2 
 346//16//0 
 
 129 // 2 // 8 
 
 3//18//10 
 
 3 // 3 // 8 
 
 80 // // 
 130 //O //O 
 
 I «k^« • • • • 
 
 Bills Receivable Dr. to Sundries. 
 For Bills received of the following persons this month. 
 
 To William Arnot, No. 220 , 
 
 To James Denny & Co. 221 
 
 To Richard Conder, 222 
 
 To Strange. Dashwood, & Co, ....,,, . 223. 7 
 
 224.y 
 
 134 // 5//10 
 
 245 //1 9 // 3 
 
 1007 '/12 1/6 
 
 1150 
 
 885 
 23 
 12 
 3 
 39 
 18 
 
 420 
 
 2552 
 
 Carried forward,. 
 
 170 // 7 // 
 346// 16 // 
 
 236 
 151 
 
 200 
 266 
 
 210 
 
 l3vS7 
 
 20 
 
 39 
 
 6 
 
 8 
 
 10 
 
 2544 
 
 92 
 63 
 
 285 2 
 
 11 
 
 17 
 
 10 
 
 14 
 
 12 
 
 8 
 
 •// // 
 
 10 
 
 517 
 
 958 
 
 3 // 
 
 2t 
 
16(5 
 
 JOURNAL. 
 
 Glasgow, June, 1817. 
 
 (21) 
 
 8 
 
 19 
 
 10 
 
 24 
 
 
 12 
 
 15 
 
 9 
 
 
 2 
 
 7 
 
 5 
 
 
 2 
 
 12 
 
 25 
 
 
 2 
 
 6 
 
 27 
 
 
 23 
 
 
 4 
 
 1 
 
 11 
 
 7 
 
 19 
 
 10 
 
 12 
 
 12 
 
 13 
 
 3 
 
 12 
 
 
 24 
 
 
 4 
 
 7 
 
 19 
 
 16 
 
 8 
 
 Bills Receivable Dr. to Sundries. — Continued, 
 
 To Henry Houldsworth & Co. ♦ No. 225. 
 
 To Joseph Taylor & Sons, 226. 
 
 To Crombie & Carnegie, 227. 
 
 To D. Johnson, Sou, & Cree 228. 
 
 Sundries Drs. to Bills Receivable. 
 
 For Bills indorsed and remitted this month. 
 
 Strange, Dashwood, & Co. remitted them. No. . , . .222. 
 
 William Wright, ditto, 223. 
 
 Orhart, White, Rose, & Co. indorsed 204. 
 
 Sundries Drs, to Bills Payable. 
 
 For Rills accepted to the following Persons this month. 
 
 Thomas Pollock & Co No. 93. 
 
 Thomas Shiels & Co 94. 
 
 Sundries Drs. to Ashes. 
 For amouiit sold per Bills at 4 mos. this month, as per D. B. 
 
 Michael Watson, 20 barrels Pearl, 
 
 Kibble, Forster & Co. . . . . 20 Pot, . . 
 
 Watson, Arthur, & Co. 14 ^ . ^ . . . do. . . 
 
 William Stirling & Sons, 30 do. . . 
 
 24th... ..20 do. .. 
 
 104 
 
 Todd <fe Shortridge Dr. to Muslins. 
 
 For 70 Pieces Calicoes sold 
 27 ditto Shawl Cloths 
 
 Bill at 6 months,, 
 ditto, , 
 
 Sundries Drs. to Madder. 
 For amount sold per Bills at 6 moa. this month, as per D. B. 
 
 Kibble, Forster, & Co 4 casks, 
 
 William Gillespie & €o. ,««<.4..<..r .... 
 24th 3 .... 
 
 8 
 
 142//12 // 1 
 
 93 // 3 // 
 
 105//10 // 
 23//12 ff 6 
 
 36//10 // 5 
 129^/18 // 4 
 
 958 
 
 808 
 326 
 357 
 206 
 
 2657 
 
 17 
 
 7 
 
 5 
 
 10 
 
 285 
 170 
 196 
 
 652 
 
 11 
 
 153 
 273 
 
 427 
 
 103 
 87 
 61 
 
 11 
 17 
 
 235 
 
 15 
 
 487 
 
 19 
 
 129 
 
 144 
 
 166 
 
 310 
 
 2 
 8 
 
 10 
 
(22) 
 
 JOURNAL. 
 
 Glasgow, Jwne, 1817. 
 
 167 
 
 6 
 
 7 
 10 
 
 6 
 
 7 
 
 10 
 10 
 
 10 
 10 
 
 16 
 19 
 
 17 
 
 28 
 
 27 
 27 
 
 8 
 22 
 
 19 
 12 
 
 17 
 
 23 
 21 
 
 28 
 21 
 
 10 
 24 
 
 19 
 16 
 
 22 
 
 20 
 13 
 
 
 95 r/Gif6 
 143//15 // 
 
 239 
 
 395 
 70 
 90 
 
 795 
 
 1 
 16 
 
 6 
 
 R 
 
 For Bills received on Acconnt, drawn in favour of, and remitted the 
 following Persons tliis inontli, per D. B. 
 
 Blackey, Hardisty, & Co. ; J. Howie & Go's Accep. 5tli inst. at 6 mos. 
 J. Denny & Co. ©th 6 mos. 
 
 Gordon, Barron, & Co. ; Kibble, Forster, & Co. 2d 6 mos. 
 Watson, Arthur, & Co. 6th 6 mos. 
 
 Thomas H. Marshall, ditto ditto 
 
 Smith & Townley • Nimmo & Bell, 5th inst. at 6 mos. ......•..» 
 
 303 // 6 // 8 
 92//10 I/O 
 
 92//10 // 
 
 70 // // 
 
 // // 
 1211 
 
 11 1 
 
 —Crs. 
 
 To John Howie & Co. as above, • •... 
 
 95 
 143 
 303 
 
 162 
 
 90 
 
 795 
 
 6 6 
 
 15 // 
 
 6, 8 
 
 Xo James Denny & Co ditto .•....•••••• •••••• • •••. 
 
 To Kibble Forster & Co. ditto, 
 
 To Watson, Arthur &: Co 
 
 Ditto ditto, 
 
 10 
 12 
 
 11 
 
 11 
 
 1 
 
 To Nimmo & Bell, , 
 
 t 
 
 
 William Tate & Co. Dr. to W. Tate Sf Co. my Accot.Consigts. 
 For Net Proceeds of the Sales for last mo. due in 3 mos. ^ D. B. 
 
 187 
 
 15 
 12 
 
 12 
 
 3 
 
 3 
 
 II 
 
 // 
 3 
 
 9 
 
 4 
 
 9 
 9 
 
 Stirling & Co. Accot. Goods, Z)r.<orF.Tfl<e^ Co. ^ccof.Cons/Vfs. 
 For amount of Box, No. 5, being the remainder of the Consign- 
 ment put into their hands, as advised, 
 
 142 // // 
 
 160 // // 
 
 64 // 3 // 4 
 
 108 // // 
 
 165 
 8 
 
 ! 
 474 
 
 83 
 39 
 
 
 William Bogle & Co. Dr. to Jos. Taylor Sf Sons. 
 For the Premium, and Policy of Insurance on £335. on Goods, by 
 the Triton, Campbell, for Philadelphia, settled this day, she be- 
 ing lost, #" D. B 
 
 
 Kibble, Forster, & Co. Dr. to Sales of Muslins. 
 
 For the following sold them on Cora, this month ; Bills at 6 months, 
 per D. B. 
 
 For amount of 110 Pieces Muslins, M. & Co 
 
 100 Cambrics, do 
 
 50 Cossaes T. M 
 
 18tb, 100 Shawl Cloths, M. & Co. 
 
 
 
 Sundries Drs. to Sales of Cotton Yarn. 
 
 For the following sold on Commission this month; Bills at 6 months. 
 
 Penman & Brown, 56 bundles, 
 
 Dinwiddie & Palerson 13 do. S. & T 
 
 
 122 
 
 4 
 
 6 
 
168 
 
 JOURNAL, 
 
 Glasgow, June, 1817. 
 
 (23) 
 
 16 
 
 17 
 
 25 
 27 
 
 18 
 25 
 
 20 
 
 28 
 
 20.15 
 26 
 
 27 
 
 30 
 
 CoTTO-aYkVi's Dr. to Sundries. 
 
 For amount of 28 Bundles Mule Twist, taken to account to finish 
 
 VV. Wriglit's Sales, due 4th July, as per D. B. 
 
 To William Wright for Net Proceeds, 
 
 To Charges, 
 
 To Commission, , 
 
 To Interest ; for discount, , 
 
 Sundries Drs. to Cotton Yarn. 
 For amount sold the following this month, as per D. B. 
 
 John Cochran, 
 
 19th ditto, 
 
 Dinwiddie & Paterson , 
 
 William Simpson, 
 
 25 Sundries Drs. to Sales of Cotton in Co. 
 
 For amount sold the following, per Bills at 4 months, as per D. B. 
 20 Rothsay Spinning Co. 10 bags Demerary, . 
 9 Thomas Bissland & Co. 10 Pernam*'. 
 
 20 
 
 RoACK & Co. Dr. to Sundries. 
 
 For the Net Proceeds of Account-Sales received this day, and to 
 
 be remitted for next month, per I). B. 
 
 To Consignment to Hamburgh in Co. my half, , 
 
 To William Rainey, his half, , 
 
 Profit and Loss Dr. to Consigt. to Hamburgh in Co. 
 For my half of the loss on that account on the above Sales, . , 
 
 John Howie & Co. Dr. to Sundries. 
 
 For their Indorsation on Brown, due this day, not paid, & Expenses, 
 per D. B. 
 
 To Bills Receivable ; for the above. No. 201,. , 
 
 To Charges ; for Protest) , 
 
 James Denny&Co. Dr. to Bills Receivable. 
 
 For the following Acceptances owing hy them, they having 
 
 become Bankrupts, per D. B. 
 
 No.. 210, due 9th November, » 
 
 221, 8th December, 
 
 17 // 1 // 8 
 27 //1 9 // 2 
 
 186//19 // 2 
 
 63 // 3 // 7 
 
 51 
 
 // 
 
 216 
 213 
 
 5612 
 
 45 // 
 22 3 
 1019 
 
 78 4 1 
 
 296 4 
 221 3 
 
 517 
 
 253 8 
 253' 8 
 
 .506 
 
 16 
 
 601710 
 
 24618 
 // 3 
 
 a47 i; '/ 
 
 250 2 
 
(24) 
 
 JOU)RNAL. 
 
 Glasgow, June, 1817. 
 
 169 
 
 26 
 
 16 
 18 
 
 30 
 
 ID 
 24 
 30 
 
 22 
 
 27 
 27 
 
 15 
 14 
 
 Sales of Muslins Dr. to Sundries. 
 
 For the Net proceeds, &c. of the Sales on Comm. this month, 
 per A. S. B. 
 
 To Thomas H. Marshall, 50 ps. Cossaes, not guaranteed, 
 
 To Marshall, Stewart, cS: Black, 110 Muslins, "J 
 
 100 Cambrics, and S- ditto, . . 
 
 100 Shawl Cloths j 
 
 To Charges, 
 
 To Commission, * 
 
 Sales of Cotton Yarn Dr. to Sundries. 
 For the Net Proceeds, &c. of the Sale> on Coram, this month. 
 To Thomas Pollock & Co, 56 bundles, guaranteed, due 7th Jan. 
 
 To Smith & Townley, 25 (part Cash,) 
 
 To Charges, ^ 
 
 To Commission, ; 
 
 26 
 
 30 
 
 25 
 
 22 
 15 
 14 
 29 
 29 
 15 
 
 Sales of Cotton in Co. Dr. to Sundries. 
 For the following to close that account, per D. B 
 
 To Adventure of Cotton in Co , 
 
 To Charges, 
 
 To Commission, ., 
 
 To John Buchannan; his third of prt)lit, 
 
 To Thomas Dunlop ; his third of profit, 
 
 To Profit and Loss ; my third of profit, , 
 
 30 
 
 30 
 
 15 
 
 16 
 16 
 
 Sundries Drs. to Interest. 
 
 Alexander Bryce & Co.; discount allowed by them, 
 
 Dalgleish and Frame Ditto, 
 
 Thistle Bank ; Interest due by them, 
 
 Royal Bank, ditto, 
 
 D. B. 
 
 Sundries Di's. to Strange, Dashwood Sf Co, 
 For the following due them, as per D. B. 
 
 Interest, 
 
 Commission, 
 
 Charges, 
 
 Charges Dr. to Sundries. 
 For Salary due the following. 
 
 To James Irvine, 3 months, , 
 
 To Robert Strong, ditto, , 
 
 62 
 
 395 
 
 4 
 11 
 
 474 
 
 7 
 2 
 
 16 
 17 
 
 79 
 
 76 
 
 2 
 
 4 
 
 16110 
 
 1323 
 5 
 42 
 46 
 46 
 46 
 
 1510 
 
 12 
 
 7 
 18 
 19 
 
 13 
 1 
 1 
 13 
 13 
 13 
 
 18 
 
 6 
 4 
 10 
 11 
 11 
 11 
 
 2 
 
 10 
 
 7 
 
 57 3 2 
 
 10 
 6 
 2 
 
 18 
 
 13 
 8 
 2 
 
 17 
 
 7 
 
 10 
 16 
 
 25 6 
 
 2u 
 
170 
 
 JOURNAr. 
 
 Glasgow, June, 1817. 
 
 (25) 
 
 30 
 
 15 
 
 3 
 6 
 8 
 15 
 16 
 22 
 26 
 
 24 
 
 30 
 
 15 
 
 3 
 4 
 4 
 14 
 14 
 21 
 24 
 
 30 
 
 30 
 
 Profit & Loss Dr. to Sundries. 
 To close the following Accounts. 
 
 To Cotton, loss on it, 
 
 To Furniture, allowed for tear and wear 2.^ ^ Cent < 
 
 To John Howie Sf Co. suppose a loss ot' 2/6, ^ £. on £247 ,. 
 
 To Charges ; balance of that Account, 
 
 To House Expences, 
 
 To James Denney Sf Co. supposed loss of 7/6, ^ £. on £250 // 2 // 9, 
 
 To Consignment to Hamburgh in Co. allowed 12| ^ Cent, on £111 // 12 // 5, 1 
 
 being balance in hand, ) 
 
 To Insurance, , 
 
 Sundries Drs. to Profit Sf Loss 
 For Gain on the following Accounts. 
 
 Cotton Yarn, , 
 
 Madder, 
 
 Ashes , 
 
 Interest, 
 
 Commission 
 
 William Tate S^ Co. my Account-Consignments, 
 
 Muslins 
 
 Stock Dr. to Profit Sf Loss. 
 
 For Balance of the latter Account, being llie amount of my Loss for the last) 
 three months, ) 
 
 Balance Dr. to Sundries. 
 For closing all Accounts tliat balance in my favour. 
 
 To Cnsh, 
 
 To Thistle Bank, ;.;... ; * . . . i 
 
 To Bills Receivable, i ; . i ...;.... ; 
 
 To Cotton Yarn, i . . ; . 
 
 To Cotton, .i ....;.;; 
 
 To Madder, 
 
 To Ashei, 
 
 To ttoyal Bank^ ■. 
 
 To Furniture, 
 
 To William Simpson, 
 
 To fVilliam Ferguson, 
 
 To .fohn Cochran, 
 
 To John Howie Sf Co , 
 
 To William Gillespie Sf Co 
 
 To Thomas Bissland Sf Co 
 
 To Richard Gander ^ * .« j 
 
 To Michael Watson, 
 
 To Watson, Arthur Sf Co 
 
 To Todd Sf Shortridge, 
 
 To William Stirling Sf Sons, 
 
 To Dinwiddle Sf Paterson, 
 
 To James Irvine, 
 
 6 
 
 2 
 
 30 
 
 135 
 
 75 
 
 93 
 
 13 
 
 4 
 
 361 
 
 lOf) 
 
 19 
 
 7 
 
 83 
 
 165 
 43 
 
 428 
 
 10 
 
 628 
 
 3813 
 
 187 
 
 45 
 
 332 
 
 40 
 
 474 
 
 78 
 
 10 
 
 45 
 
 45 
 
 216 
 
 166 
 
 221 
 
 403 
 
 103 
 
 61 
 
 129 
 
 235 
 
 122 
 
 3 
 
 7379 
 
 17 
 
 10 
 9 
 2 
 3 
 
 11 
 
 19 
 
 12 
 
 16 
 9 
 
 10 
 6 
 9 
 6 
 3 
 2 
 // 
 6 
 1 
 
 19 3 
 
(26) 
 
 JOURNAL. 
 
 Glasgow, 30th June, 1817. 
 
 171 
 
 17 
 18 
 18 
 19 
 19 
 20 
 20 
 20 
 22 
 23 
 24 
 26 
 26 
 26 
 28 
 28 
 28 
 
 29 
 
 2 
 5 
 10 
 13 
 17 
 22 
 23 
 23 
 25 
 25 
 27 
 27 
 27 
 27 
 28 
 29 
 29 
 1 
 
 Balance Dr. to Sundries. Continued, 
 
 To NimmoSf Bell, , 
 
 To Debentures, 
 
 To Mayne S^ Kowtey, 
 
 To Kibble, Forster, Sf Co 
 
 To John Kingan, 
 
 To Penman Sf Brown, , 
 
 To Rothsay Spinning Co 
 
 To Holford, Rucker, Sf Co ' 
 
 To James Denny Sf Co 
 
 To William Tate Sf Co 
 
 To Joseph Taylor 8f Sons, 
 
 To Consignment to Hamburgh in Co 
 
 To William Rainey, 
 
 To Henry Smith 
 
 To Gordon, Barron, Sf Co 
 
 To Stirling Sf Co 
 
 To Roack Sf Co 
 
 Sundries Drs,to Balance. 
 
 For closing all Accounts wherein the Balances are against me. 
 
 Bills Payable, 
 
 Strange^ Dashwood, Sf Co 
 
 William Bogle Sf Co 
 
 Scruton Sf Campbell, 
 
 Blackey, Hardisty, Sf Co 
 
 Peter Wood, ; • 
 
 Dalgleish Sf Frame, 
 
 Alexander Bryce Sf Co 
 
 Tontine Insurance Co 
 
 Brunton Sf Ballantine, 
 
 William Wright, 
 
 Thomas Pollock Sf Co, 
 
 Smith Sf Townley 
 
 Thomas H. Marshall, 
 
 Marshall, Stewart, Sf Black, , 
 
 John Buchanan, 
 
 Thomas Dunlop, 
 
 Stock, 
 
 7379 
 
 69 
 
 84 
 
 269 
 
 706 
 
 32 
 
 83 
 
 296 
 
 94 
 
 156 
 
 187 
 
 337 
 
 97 
 
 147 
 
 231 
 
 14 
 
 165 
 
 506 
 
 10861 
 
 19 
 
 1 
 
 18 
 
 10 
 
 7 
 
 15 
 
 3 
 
 4 
 
 // 
 
 6 
 
 15 
 
 15 
 
 13 
 
 18 
 
 17 
 
 12 
 
 12 
 
 16 
 
 2952 
 
 1202 
 
 62 
 
 447 
 
 37 
 
 795 
 
 241 
 
 339 
 
 46 
 
 83 
 
 51 
 
 79 
 
 71 
 
 59 
 
 395 
 
 46 
 
 46 
 
 3903 
 
 10861 
 
 9 
 2 
 
 // 
 
 10 
 
 // 
 
 2 
 
 3 
 
 6 
 
 2 
 
 // 
 
 7 
 
 1 
 
 7 
 
 3 
 
 11 
 
 11 
 
 11 
 
in- 
 
 INDEX 
 
 TO LEDGER A. 
 
 Ashes 
 
 Arnot William 
 
 Adven. of Cotton in Co. 
 
 B 
 
 Bills Receivable 
 
 Bills Payable 
 
 Bissland T. & Co 
 
 Bogle Wm.Sc Co 
 
 Bowie Geo. & Co 
 
 Blackey, Hardisty, & 
 
 Co 
 
 Bryce Alex. & Co. . . 
 Brunton & Ballantine 
 
 Buchanan John 
 
 Balance . . . . > 
 
 Cash 
 
 Cotton Yarn 
 
 Cotton 
 
 CamphelJ, Dale, cSf Co. 
 
 Cochran John 
 
 Conder, Richard 
 
 Oombie & Carnegie 
 
 Commission 
 
 Charges 
 
 Consig.toHambiirgh in 
 Co ,. 
 
 D 
 
 Drinkwater Peter . . . 
 Dinwiddle & Paterson 
 
 Debentures 
 
 Dcnnistoun G. & R. <^ 
 
 Co 
 
 Denny James Si Co. . . 
 Oalgleish & Frame . . 
 ,Dunlop Thos 
 
 Easton Robt. . 
 Export Goods 
 
 Furniture 
 
 Fersruson AVm 
 
 Fintay James & Co. 
 
 G 
 
 Gillespie Wra.ife Co. .. 
 Gordon, Barron, & Co. 
 
 H 
 
 Howie John <fc Co. . . . 
 
 House Expenses 
 
 HoOldsWofth H. & Co. 
 Holford, Rucker, •& Co. 
 
 Interest, . . . . 
 Trvine, James 
 Insurance ... 
 
 Johnson, D. Son, & 
 Cree 
 
 K 
 
 Kibble, Forstcr, & Co. 
 Kiniran John 
 
 M 
 
 Madder 
 
 Mayne & Rovfley . . . . 
 M'Fee, John& Co. .. 
 
 Muslins 
 
 Marshall T.H 
 
 Marshall, Stewart, & 
 Co 
 
 N 
 Nimmo «& Bell 
 
 O 
 
 Ord & Dow .^ 
 
 Orhart, White, Rose, & 
 Co 
 
 17 
 
 Profit & Loss ., 
 
 Pattison John & Co. . . 
 Penman & Brown . . . . 
 Pollock Thos. &i Co. . , 
 
 Q 
 
 R 
 
 Royal Bank 
 
 Rothsay Spiuiiiug Co, 
 
 Rainey Wni 
 
 Roack & Co 
 
 Stock 
 
 Strange, Dashwood, & 
 
 Co 
 
 Simpson William . . . . 
 Scruton<5>r Campbell.. 
 Stirling Wm. & Sons 
 
 Strong Robert 
 
 Shiels Thomas & Co, .. 
 Sales of Cotton in Co. 
 
 Smith Henry 
 
 Sales of Cotton Yarn 
 Sales of Muslins . . . . 
 
 Smith &Townley 
 
 Stirling & Co. * 
 
 Thistle Bank 
 
 Todd & Shortidge .. 
 Tate Wm. & Co, A. 
 
 Conslgts 
 
 Tate Wm. & Co 
 
 Taylor Jos. & Sons . . 
 Tontine Insurance Co. 
 
 U 
 
 W 
 
 Wilson Robert Sc Co 
 Watson Michael .... 
 Watson Arthur, & Co. 
 
 Wood Peter 
 
 Wright William 
 
(1) 
 
 LEDGEH A. 
 
 IIS 
 
 Dr. 
 
 Stock. 
 
 Cr. 
 
 1817 
 Jan. 1 
 Mar. 31 
 
 June 
 
 30 
 
 To Sundries, 
 To Balance^ . 
 
 To Profit and Loss. Loss 
 To Balance, . . 
 
 26 
 
 3387 
 3907 
 
 7295 
 
 4 
 3903 
 
 3907 
 
 19 
 
 1817, 
 Jan. I 1 
 Mar. 31 
 
 Apr. 
 
 By Sundries, 
 
 By Projii and Loss. Gain 
 
 By Balance, 
 
 10 
 
 6886 
 408 
 
 7295 
 
 3907 
 
 3907 
 
 19 
 
 10 
 1 
 
 11 
 
 19 
 
 Dr. 
 
 Cash. 
 
 Jan. 
 
 1 
 
 
 31 
 
 Feb. 
 
 28 
 
 Mar. 
 
 31 
 
 Apr. 
 
 1 
 
 ^ 
 
 30 
 
 Mav. 
 
 31 
 
 June 
 
 30 
 
 To Stock, 
 To Sundries 
 To Ditto, .. 
 To Ditto; v. 
 
 To Balance, 
 To Sundries 
 To Ditto, . . 
 To Ditto, . . 
 
 3210 
 1505, 8 
 2027jlo 
 25551 7 
 
 6121 
 
 168 17 
 2073] 15 
 38941 6 
 255211 
 
 8689' 10 
 
 Jan. ]31 
 Feb. ,28 
 Mar. 31 
 
 Apr. 30 
 
 May 13 
 June 30 
 
 Cr. 
 
 By Sundries," " 
 By Ditto, ...: 
 By Ditto, .; 
 By Balance,' 
 
 By Sundries, 
 By Ditto,..., 
 By Ditto, 
 By Balance, 
 
 1527 
 
 2024 
 
 2400 
 
 168 
 
 6121 
 
 2232 
 
 3902 
 
 2544 
 
 10 
 
 8689 10 
 
 i)d 
 
 Thistli: Bank. 
 
 !»*0 aT 'Ck-.i.iJ 
 
 Jan. 
 
 Feb. 
 Mat. 
 
 Apr. 
 May 
 June 
 
 To Stock, 
 To Cash , 
 To Ditto, , 
 To Ditto,. 
 To Ditto,. 
 To Ditto, 
 
 To Balance,. 
 To Cash,..., 
 To DittQ,... 
 To Interest,, 
 
 l'' 
 
 1022 
 
 7 
 
 4 
 
 .// 
 
 110 
 
 
 // 
 
 // 
 
 200 
 
 
 // 
 
 // 
 
 120 
 
 
 // 
 
 2 
 
 320 
 
 
 // 
 
 // 
 
 70 
 
 // 
 
 // 
 
 1842 
 
 7 
 
 4 
 
 » 
 
 1120 
 
 
 II 
 
 (5 
 
 770r 
 
 
 II 
 
 20 
 
 210 
 
 
 II 
 
 24 
 
 18 
 
 2 
 
 7 
 
 2118 
 
 2 
 
 7 
 
 Jan. 
 Feb. 
 
 Mar. 
 
 Apr. 
 
 May 
 June 
 
 By Cash,.,..} 
 By Ditto,.... 
 By Ditto,.... 
 By Ditto, ..*, 
 By Balance^* , 
 
 By Cash, ... 
 By Ditto...... 
 
 By Ditto,.,, 
 By Balance,, 
 
 17S 7 
 lltf // 
 ^10 
 230 
 1120 
 
 1842 
 
 610 
 
 460 
 420 
 628 
 
 2118 
 
 2 X 
 
174 
 
 LEDGER. 
 
 C^) 
 
 Dr. 
 
 Bills Receivable. 
 
 Cr. 
 
 1817, 
 Jan. 
 
 Feb. 
 Mar. 
 
 28 
 
 31 
 
 Apr. 
 
 May 
 June 
 
 .Stock, 157, 59, 63, 7 
 i, 5, 70, 1, 72, . . i 
 > Sundries, 173,4, 5, 1 
 J, 7. 8, 9, 80, 3 
 
 To 
 4 
 
 To 
 
 ToDitto,181,2.3,4,7 
 6, 6, 7, & 188, . . 3 
 
 To Ditto, 189,ao,l, 2,7 
 3,4,6,6, i 
 
 To Balance, . 
 To Sundries, 
 To Ditto,... 
 To Ditto,... 
 
 2210 
 
 1318 
 
 1448 
 
 924 
 
 5901 
 
 1901 
 2990 
 2861 
 2657 
 
 16 4 
 
 4 9 
 8 4 
 6 
 
 1211 
 
 1817 
 Jan. 
 
 Feb. 
 
 Mar. 
 
 19 
 
 16 
 710 
 8 1 
 
 1041112 1 
 
 Apr. 
 May 
 June 
 
 By Cash, No. 157 
 
 By Ditto, ..163,75, 
 
 By Ditto,.. 164 
 
 By Nimnio and Bell, 159 
 By Cash, 165, 170, J 
 
 By Ditto, 
 
 By Ditto, 
 By Ditto, 
 By Ditto, 
 By Ditto, 
 By Balance, 174, 7, 
 
 81. 
 
 2. 
 
 179, ( 
 173, 176, 1 
 
 186,5 
 180, 188, 
 
 187, 
 
 178, 190, 
 171, 172, 
 
 Balance, 174, 7,) 
 Jl,2,3,4, 6, 9,91, J 
 J, 3, 4, 5, Si 196, j 
 
 By Cash, 
 
 By Sundries, , 
 
 By Cash, 
 
 By Sundries, , 
 
 By Cash, 
 
 By Sundries, , 
 
 By John Howie & Co. 
 By James Denny & Co 
 By Balance, 
 
 289 
 357 
 196 
 Ho 
 
 81 
 
 387 
 
 468 
 236 
 377 
 722 
 
 1901 
 
 5901 
 
 460 
 
 1047 
 
 2322 
 
 733 
 
 885 
 
 652 
 
 246 
 
 250 
 
 3313 
 
 1211 
 
 10411 12 
 
 G 
 3 
 6 
 6 
 6 
 11 
 // 
 9 
 2 
 
 Dr. 
 
 Bills Payable. 
 
 Cr. 
 
 Jan. 
 Feb. 
 Mar. 
 
 Apr, 
 May 
 June 
 
 To Cash, No. 57. . . 
 To Ditto,.... 68. .. 
 To Ditto,.... 65. .. 
 To Ditto,.... 71. .. 
 
 To Ditto 74. .. 
 
 To Ditto,.... 76. .. 
 
 To Balance, 77,8,9, 
 
 80, 1, 2, 3, 4, 5, 
 
 10 
 
 To Cash, 11 
 
 To Ditto 16 
 
 To Ditto, 20 
 
 To Balance, 26 
 
 195 
 178 
 112 
 210 
 184 
 243 
 
 2421 
 
 3647 
 
 696 
 
 688 
 
 1387 
 
 2952 
 
 5725 
 
 U 4 
 
 2 5 
 
 17 
 
 14 
 
 Jan. 
 
 Feb. 
 Mar. 
 
 Apr. 
 
 May. 
 June 
 
 By Stock, 57, 65, 8, 7 
 
 71,4,76, j 
 
 BySundries,77, 8,9, 80 
 By Ditto, 81, 82, 83,.. 
 By Ditto, 84> 86 « . ; . 
 
 By Balance, . 
 By Sundries, 
 By Ditto, . 
 By Ditto, . 
 
 1125 
 
 987 
 812 
 621 
 
 3547 
 
 2421 
 
 1624 
 
 1261 
 
 427 
 
 5725 
 
 17 
 
 18 
 
 1 
 
 8 
 
IS) 
 
 LEDGER. 
 
 175 
 
 Dr. 
 
 Cotton Yarn. 
 
 Cr. 
 
 1817 
 
 
 Jan. 
 
 1 
 
 
 4 
 
 
 10 
 
 
 22 
 
 
 24 
 
 Feb. 
 
 9 
 
 Mar. 
 
 4 
 
 
 12 
 
 
 13 
 
 
 4 
 
 
 31 
 
 Apr. 
 May 
 June 
 
 To Stock 
 
 To Thos. Bissland & Co 
 To Peter Drinkwater .. 
 To Blackey, Hardisty, ) 
 
 <fe Co J 
 
 To Cash 
 
 To James Fiiilay & Co. 
 To Peter Drinkwater . . 
 To James Finlay & Co. 
 To Kothsay Spiuoing Co 
 
 To ditto 
 
 To Cash 
 
 To Profit and Loss. 
 
 To Balance 
 
 To Sundries ........ 
 
 To Cash 
 
 To Rothsay Spinning Co 
 
 To Sundries. 
 
 To Profit and Loss. .. 
 
 203 
 124 
 119 
 
 316 
 
 7 
 129 
 452 
 118 
 432 
 575 
 
 1 
 224 
 
 2795 
 
 438 
 449 
 
 71 
 26G 
 
 56 
 109 
 
 1392 
 
 1817 
 Jan. 
 
 Feb. 
 
 Mar. 
 
 Apr. 
 May 
 
 June 
 
 By William Simpson . . 
 By John Cochran .... 
 ByCarapbell,Dale,<feCo 
 ByDinwiddie& Paterson 
 
 By Cash 
 
 By William Ferguson . . 
 ByCampbcll,Dale,&Co. 
 By Robert Easton .... 
 By William Simpson . . 
 ByDinwiddie4& Paterson 
 By John Cochran .... 
 
 By John Kingan 
 
 By Penman «& Brown 
 By Richard Conder 
 By D. Johnson, Son, & 
 
 Cree 
 
 By Cash 
 
 By Balance , 
 
 By Sundries.. . . 
 
 By Cash 
 
 By Henry Smith 
 By Sundries... . 
 
 By ditto 
 
 By Balance . . . . 
 
 116 
 
 71 
 
 162 
 
 14 
 
 37 
 
 146 
 
 77 
 
 57 
 
 86 
 
 14 
 
 63 
 
 196 
 
 137 
 
 887 
 
 282 11 
 
 4 
 438 
 
 2795 
 
 735 
 
 29 
 
 222 
 
 140 
 
 78 
 
 187 
 
 6 
 3 
 
 6 
 10 
 // 
 // 
 6 
 5 
 6 
 10 
 1 
 4 
 7 
 6 
 
 4 // 
 
 1392 
 
 Dr. 
 
 Cotton. 
 
 Cr. 
 
 Jan. 
 Mar. 
 
 Apr. 
 
 1 To Stock 
 
 14 ToG.&R.Denuistoun) 
 
 & Co j 
 
 31 To Profit and Lots . . 
 
 1 To Balance 
 
 93818 
 
 602 7 
 9214 
 
 1633 19 
 
 9 346 
 
 346 
 
 10 
 
 7 3 
 
 Jan. 
 
 Feb. 
 Mar. 
 
 8 By Crombie & Carnegie 
 
 15: By Tho. Bissland & Co. 
 
 25 By ditto 
 
 28 By John Pattison <fe Co. 
 
 Il| By Crombie & Carnegie 
 7| ByH.Houldsworlh&Co^ 
 8 By Crombie & Carnegie 
 
 16 ByH.Houldsworth&Co 
 
 31 
 
 Apr. 
 June 
 
 By Balance 
 
 41 6 
 114| 3 
 23618 
 20413 
 
 95 JO 
 207, 
 114 1 
 27316 
 346 7 
 
 ByH.Houldsworth&Co 14 
 
 By Profit and Loss 25 
 
 By Balance ^...25 
 
 163319 
 
 10 
 
 29412 
 6 5 
 45 9« 7 
 
 346 7 3 
 
176 
 
 J.XDGER. 
 
 (4) 
 
 Dr, 
 
 Madder. 
 
 Ci. 
 
 1817 
 Jan. 
 
 Feb. 
 Mar. 
 
 Apr. 
 
 May 
 June 
 
 1 To Stock 1 
 
 14, To Scruton & Campbell 2 
 
 25| To Cash 1 
 
 4| To William Bogle & Co. 4 
 
 4 To Scruton «fe Campbell G 
 
 20 To Cash 2 
 
 31 To Profit and Loss . . 9 
 
 1 To Balance 
 
 25 To Cash 
 
 6 To William Bogle & Co. 
 
 3 To Scruton & Campbell 
 
 30 To Profit and Loss . . 
 
 44315 
 30213 
 
 10 
 
 4 
 
 542 
 
 13 
 125 
 
 L44I 
 
 329 
 
 14 
 
 3 
 
 447 
 19 
 
 814 
 
 18 
 
 1817 
 Jan. 
 
 Feb. 
 
 Mar. 
 
 Apr. 
 
 June 
 
 ByWatson,Artbur,«&Co. 
 By Todd & Shortridge 
 By Wm. Stirling & Sons 
 By Wm. Gillespie & Co. 
 By Kibble. Forster, & Co 
 By Todd & Shortridge, 
 By Kibble," Forster, & Co 
 By Balance • 
 
 9 By Wm. Stirling & Sons 
 By Wm. Bogle & Co. . . 
 
 By Sundries... 
 
 Bv Balance 
 
 98 
 117 
 241 
 153 
 205 
 129 
 166 
 329 
 
 1441 
 
 13 
 14 
 21 
 25 
 
 159 
 
 11 
 
 310 
 
 332 
 
 2 
 
 5 
 
 3 
 
 19 
 
 19 
 
 15 
 
 9 
 
 3 
 
 18 
 
 814 
 
 Di. 
 
 Ashes. 
 
 Cr. 
 
 Jan. 
 Feb. 
 
 Mar. 
 
 Apr. 
 
 May 
 June 
 
 To Wm. Bogle & Co. 
 To Mayne & Rowley 
 
 To Cash 
 
 To Profit and Loss 
 
 To Bala nee ..... . . ... 9 
 
 To William Bogle & Co. 13 
 To Cash 15 
 
 To Richard Conder. . . .'16 
 To Profit and Loss. ... 23 
 
 9 
 
 385 
 81 
 55 
 
 531 
 
 162 
 14 
 73 
 
 398 
 
 7 
 
 655 
 
 17 
 
 Feb. 
 Mar. 
 
 Apr. 
 May 
 June 
 
 18; ByWatson,Arthur,&Co 
 25; By Kibble, Forster, & Co. 
 26j By Michael Watson. . . 
 12 By Todd & Shortridge 
 31 By Balance 
 
 By Wm. Stirling & Sons 
 
 By Sundries 
 
 By ditto 
 
 By Balance « 
 
 13 
 18! 
 
 2ll 
 25: 
 
 i29j 
 61 
 
 112 
 66 
 
 162 
 
 531 
 
 114 
 
 6 
 
 487 
 
 46 
 
 _S 
 6 
 // 
 
 11 
 
 17 
 
 9 
 
 3 
 
 19 
 
 17 
 
 655 
 
(4) 
 
 XEDdEU. 
 
 177 
 
 Dr. 
 
 Royal Bank. 
 
 Cr. 
 
 1817 
 Jaa. 
 
 Feb. 
 
 Mar. 
 
 Apr. 
 
 May 
 
 June 
 
 5 
 
 8 
 
 12 
 
 19 
 
 5 
 11 
 126 
 
 To Cash, . . 
 To Ditto, . . 
 To Ditto, . . 
 To Ditto, . , 
 To Ditto, . , 
 To Ditto, ., 
 To Ditto, . . 
 
 To Balance, 
 To Cash, . , 
 To Ditto, . . 
 To Interest, 
 
 286 
 390 
 600 
 400 
 460 
 200 
 305 
 
 2641 
 
 1615 
 
 550 
 
 1040 
 
 18 
 
 3224 
 
 12 
 
 12 
 
 1817 
 Jan. 
 
 Feb. 
 Mar. 
 
 Apr. 
 May 
 June 
 
 Bv Stock, . . 
 By Cash, . . 
 By Ditto, . . 
 By Ditto, . . 
 By Ditto, .. 
 By Ditto, . . 
 By Balance, 
 
 By Cash, . . 
 By Ditto, . . 
 By Ditto, .. 
 By Balance, 
 
 2641 
 
 156 
 120 
 220 
 270 
 120 
 140 
 1615 
 
 910 
 
 690 
 
 1150 
 
 474 
 
 3224 
 
 12 
 
 // 
 // 
 // 
 // 
 // 
 
 12 
 
 fj>«Y « 
 
 Dr. Strange, Dashwood, & Co. Bankers, London. Cr. 
 
 Jan. 
 Feb. 
 
 Mar. 
 
 Apr. 
 
 May 
 June 
 
 To Cash on Downe & 1 
 Co. due 21st Feb... j 
 
 To Richard Conder on ) 
 Kennedy, due 26tb, ^ 
 
 To Cash on Downe <fe 7 
 Co. due 8th April, J 
 
 To Do. Do. 6th May, 
 
 To Balance, 
 
 To Cash on Boldero, ") 
 8th June, j 
 
 To Ditto, sundries, .... 
 
 To Ditto on Downe & \ 
 Co. 22d July, j 
 
 To Bills Receivable, 14th, 
 
 To Balance, 
 
 120 
 237 
 
 183 
 
 310 
 398 
 
 1249 
 
 253 
 534 
 
 200 
 
 285 
 1202 
 
 2476 
 
 10 
 
 Jan. 
 
 Feb. 
 Mar. 
 
 Apr. 
 
 May 
 June 
 
 By Stock, 
 
 By P. Drinkwater, due 7 
 10th April, i 
 
 By Biackey, Hardisty, \ 
 & Co. due 29th, .. ] 
 
 By P. Drinkwater, due 1 
 21st May, j 
 
 By Balance, 
 
 By Bills Receivable, 7 
 
 'l2th June, ) 
 
 By Richard Conder, due, 
 By Bills Receivable,. . .. 
 
 By Ditto, » . . 
 
 By Sundries, ....•••••• 
 
 619 
 210 
 
 300 
 
 119 
 
 1249 
 
 398 
 
 452 
 
 242 
 
 847 
 
 517 
 
 18 
 
 2476 
 
178 
 
 LEDGER. 
 
 («) 
 
 Dr. 
 
 Furniture. 
 
 Cr. 
 
 1817 
 
 Jan. 
 
 Mar. 
 
 Apr. 
 
 To Stock, . 
 To Cash, . , 
 
 To Balance, 
 
 71 
 
 8 
 
 80 
 
 80 
 
 80 
 
 1817 
 Mar. 
 
 June 
 
 31 
 
 30 
 
 By Balance, 
 
 By Profit and Loss 
 By Balance,, 
 
 80 
 
 80 
 
 2 
 
 78 
 
 80 
 
 2 II 
 
 2' // 
 
 Dr. 
 
 William Simpson, Glasgow. 
 
 Cr. 
 
 Jan. 
 Feb. 
 
 June 
 
 27 
 
 To Stock, 
 
 To Cotton Yarn, 
 To Ditto, . . . . 
 
 To Cotton Yarn, 23 
 
 72 
 
 lie 
 
 86 
 
 27510 
 
 1019 
 
 Feb. 
 Mar. 
 
 June 
 
 30 
 
 By Bills Receivable, 185, 
 By Ditto, 191, 
 
 By Balance^ 
 
 25 
 
 189 
 86 
 
 275 
 10 
 
 Dr. 
 
 Robert Easton, Glasgow. 
 
 Cr. 
 
 Jan. 
 Feb. 
 
 Apr. 
 
 1 
 6 
 
 25 
 
 To Stock, 
 
 1 
 
 4 
 13 
 
 11319 
 
 6 
 5 
 
 11 
 
 Feb. 
 Mar. 
 
 May 
 
 14 By 
 By 
 
 11 Bv 
 
 Interest, 
 
 4 
 
 1 
 « 
 2 
 
 15 
 19 
 
 1 
 
 112 
 
 2 
 
 55 
 
 9 
 10 
 
 3 
 14 
 
 6 
 
 // 
 5 
 
 // 
 
 To Cotton Yarn, 
 
 57 
 171 
 
 17 
 16 
 
 Cash 
 
 To Cotton Yarn, 
 
 Interest, 
 
 6 
 
 By 
 
 Cash, ■.»•.. •.»... 
 
 
 171 
 
 16 
 
 11 
 
 // 
 8 
 
 8 
 
 137 
 
 1! 
 
 8 
 
 By 
 By 
 
 Cash 
 
 130 
 6 
 
 137 
 
 14 
 17 
 
 11 
 
 Interest, 
 
 137 
 
 11 
 
 8 
 
 
 
{') 
 
 LEDGER. 
 
 179 
 
 Dr. 
 
 Campbell, Dale, & Co. Glasgow. 
 
 Cr. 
 
 1817 
 Jan. 
 
 Feb. 
 
 To Stock, 
 
 To Cotton Yarn, 
 To Ditto, 
 
 211 
 162 
 
 7? 
 
 450 
 
 16 
 
 1817 
 Jan. 
 Feb. 
 Mar. 
 
 By Bills Receivable, 177, 
 
 By Ditto, 182, 
 
 By Interest, 
 
 By Casb, 
 
 126 
 
 246 
 
 3 
 
 73 
 
 450 
 
 Dr. 
 
 William Ferguson, Glasgow. 
 
 Cr. 
 
 Jan. 
 Feb. 
 
 Apr. 
 May 
 
 To Stock, >... 
 
 To Cotton Yarn, 
 
 To Cotton Yarn, 
 
 To Sales of Cotton Yarn, 
 
 1 
 
 117 
 
 10 
 
 // 
 
 Jan. 
 
 14 
 
 4 
 
 146 
 
 7 
 
 // 
 
 Mar. 
 
 11 
 
 263 
 
 17 
 
 // 
 
 13 
 
 128 
 
 11 
 
 
 
 Apr. 
 
 17 
 
 18 
 
 45 
 
 3 
 
 9 
 
 June 
 
 30 
 
 173 
 
 14 
 
 9 
 
 
 
 
 By Interest, 
 By Casb, . 
 By Interest, 
 By Cash, . , 
 
 By Cash, . , 
 By Muslins, 
 By Balance, 
 
 11 
 13 
 25 
 
 5 
 111 
 
 7 
 139 
 
 263 
 
 128 
 45 
 
 173 
 
 17 
 
 12 
 
 6 
 
 1 
 
 1'7 
 
 14 
 
 Dr. 
 
 John Cochran, Glasgow. 
 
 Cr. 
 
 Jan. 
 Mar. 
 
 Apr. 
 June 
 
 To Stock 
 
 To Cotton Yarn 
 To Ditto, 
 
 To Balance, . . . 
 To Cotton Yarn 
 To Ditto. 
 
 1 
 
 192 
 
 18 
 
 6 
 
 Jan. 
 
 12 
 
 2 
 
 71 
 
 2. 
 
 3 
 
 Mar. 
 
 13 
 
 6 
 
 63 
 
 10 
 
 1 
 
 
 
 
 327 
 
 10 
 
 10 
 
 
 
 9 
 
 63 
 
 10 
 
 1 
 
 May 
 
 6 
 
 13 
 
 126 
 
 8 
 
 
 
 
 13 
 
 23 
 
 45 
 
 // 
 
 10 
 
 June 
 
 6 
 30 
 
 234 
 
 19 
 
 5 
 
 
 
 
 By Bills Receivable, 180, 
 By Balance, 
 
 By Cash, ^.. 
 
 By Bills Receivable, 
 
 By Interest, 
 
 By Balance, 
 
 15 
 16 
 19 
 25 
 
 264 
 63 
 
 327 
 
 10 
 
 10 
 
 60 
 
 126 
 
 3 
 
 45 
 
 234 
 
 10 
 
 6 
 6 
 
 7 
 10 
 
 19 
 
18» 
 
 LEDGER. 
 
 (8> 
 
 Dr. 
 
 John Howie & Co. Glasgow. 
 
 Cr. ■ 
 
 1817 
 Jan. 
 
 Apr. 
 May 
 June 
 
 To Stock, WiiiV*... 
 
 To Bills Payable, .... 
 To Sales of Cotton Yarn, 
 To Sundries, 
 
 110 
 
 371 
 
 95 
 
 247 
 
 713 
 
 4 // 
 
 14 
 
 1817 
 Jan. 
 
 Apr. 
 June 
 
 By Bills Receivable, 176, 
 
 By Bills Receivable, . . 
 
 By Interest, 
 
 By Sundries, Bill, 
 
 By Profit and Loss, .... 
 By Balance, 
 
 110 4; // 
 
 370114 // 
 
 ull 6 
 
 95] 6| 6 
 
 3017 G 
 
 216 3 6 
 
 71314 // 
 
 Dp, 
 
 William Arnot, Glasgow 
 
 Cr. 
 
 Jan. 
 
 Apr. 
 May 
 
 To Stock, 
 
 To Cash, ,..,, 
 
 To Interest, 
 
 To Sales of Cotton Yarn, 
 To Cotton Yarn, ...... 
 
 145 
 
 145 
 
 2 
 
 67 
 
 25 
 
 240 
 
 10 
 
 Jan. 
 
 Apr. 
 Juqe 
 
 By Bills Receivable, 176, 
 
 By 
 
 By 
 
 Ditto, 
 Ditto, 
 
 14510 
 
 147|11 
 9218 
 
 240 9 
 
 Dr. 
 
 William Gillespie & Co. Anderston. 
 
 Cr. 
 
 Jan. 
 Feb. 
 Mar. 
 
 Apr. 
 June 
 
 To Stock," 
 
 To Madder, . . . , 
 To Balance, ... , 
 
 To Bills Payable 
 To Madder. ... 
 
 240 
 153 
 245 
 
 640 
 
 245 
 166 
 
 412 
 
 14 
 
 Jan. 
 Mar. 
 
 Apr. 1 
 June 30 
 
 By Bills Receivable, 178, 
 
 By Export Goods 
 
 By Bills Receivable, 189, 
 
 By Balance, 
 By Balance, 
 
 240 
 246 
 153 
 
 640 
 
 245 
 166 
 
 412 
 
 y^ 
 
(9) 
 
 LEDGER. 
 
 181 
 
 Dr. 
 
 Thomas Bissland & Co. Paisley. 
 
 Cr. 
 
 iai7 
 
 
 Jau. 
 
 1 
 
 
 15 
 
 
 25 
 
 Fe b 
 
 4 
 
 May 
 
 11 
 
 June 
 
 25 
 
 
 
 To Stock 
 
 To CoUon, 
 
 To Ditto, 
 
 To Bills Payable, 81, 
 
 To Bills Payable. .... 
 ToSale«ofCottoninCo, 
 
 163 4 
 114i 3 
 23618 
 12410 
 
 638:16 
 
 72 
 221 
 
 293 
 
 1817i 
 Jan. 
 
 Feb. 
 Mar. 
 
 Apr. 
 Jun€ 
 
 By Cotton Yarn, .. 
 By Bills Receivable, 173, 
 By Ditto, 186, 187, 
 
 By Profit and Loss, 
 
 By Cotton Yarn, . . . 
 By Balance, 
 
 2 
 
 1 
 
 1 8 
 
 12 
 
 124 
 163 
 351 
 
 10 8 
 
 4,' 8 
 ll 
 
 //I 1 
 
 ()38 le'i 1 
 
 I I I 
 
 ^72 
 221 
 
 •'/ 
 3 6 
 
 29312 6 
 
 Dr. 
 
 D. Johnson, Son, & Cree, Perth. 
 
 Cr. 
 
 Jan. 
 Mar. 
 
 Apr. 
 May 
 
 To St6cfc;w'"J"/, 
 To Cotton Yahi,, 
 
 To Balance 
 
 To Sales of Cotton Yarn, 
 To Cotton Yarn, ...... 
 
 95 
 
 282 
 
 377 
 
 282 
 
 157 
 
 49 
 
 489 
 
 17 
 
 Jan. 
 Mar. 
 
 Apr. 
 
 June 
 
 31 
 
 By Bills Receivable, 174, 
 By Balance, 
 
 By Bills Receivable, 
 By Ditto, 
 
 95 
 
 282 
 
 377 
 
 282 
 206 
 
 489 
 
 6 
 6 
 
 6 
 
 8| 
 
 2! :. 
 
 Dr. 
 
 Robert Wilson & Co. Manchester. 
 
 Cr. 
 
 Jan. 
 
 1' To Stock, 
 
 172 
 
 910 
 
 Jan. 
 
 10 By Bills Receivable, 179, 
 
 172 
 
 10 
 
 2z 
 
18a 
 
 I^EDGER. 
 
 (10) 
 
 Dr. 
 
 Richard COnder, New York. 
 
 Cr. 
 
 1817 
 Jan. 
 Mar. 
 
 Apr. 
 
 May 
 
 To Stock 
 
 To Sundries ^ Hopewell 
 To Cash, Charges, .... 
 
 To Balance* 
 
 To Sundries, .... 
 To Sundries, ^ Betsey, 
 To Mayne & Rowley, 
 
 1 
 
 
 
 1817 
 
 
 1 237 
 
 12 
 
 4 
 
 Feb. 
 
 18 
 
 b! 914 
 
 8 
 
 
 
 
 
 ' 
 
 S 
 
 5 
 
 4 
 
 Mar. 
 
 31 
 
 
 1161 
 
 6 
 
 2 
 
 
 
 9 
 
 923 
 
 l3 
 
 io 
 
 May 
 
 18 
 
 14 
 
 285 
 
 2 
 
 5 
 
 
 6 
 
 17 
 
 286 
 
 16 
 
 6 
 
 June 
 
 7 
 
 19 
 
 10 
 
 12 
 
 // 
 9 
 
 
 30 
 
 1505 
 
 1 
 
 By Strange, Dashwood 1 
 
 &Co ] 
 
 By Profit and Loss, . . 
 By Balance, 
 
 By Bills Receivable, , . 
 By Ashes, .......... 
 
 By Bills Receivable. . . . 
 
 By Balance, 
 
 237 
 
 923 
 1161 
 
 418 
 398 
 285 
 403 
 
 1505 
 
 12| 9 
 
 Di 
 
 James Finlay & Co. Glasgow. 
 
 Cr. 
 
 Jan. 
 Feb. 
 
 Mar. 
 
 Apr. 
 
 To Bills Payable, 77, 
 To Interest, ...... .. 
 
 To Cash, , 
 
 To Bills Payable, 84, 
 To Balance^ ...... 
 
 To Cash, 
 
 To Interest, 
 
 156 
 14 
 266 
 129 
 118 
 
 684 
 
 113 
 5 
 
 17 
 
 19 
 
 1J819 
 
 Jan. 
 Feb. 
 Mar. 
 
 Apr. 
 
 By Stock, 
 
 By Cotton Yarn, 
 By Ditto 
 
 By Balance, • . . . 
 
 1 
 
 436 
 
 17 
 
 1 
 
 129 
 
 // 
 
 
 118 
 
 19 
 
 
 684 
 
 17 
 
 10 
 
 118 
 
 19 
 
 
 — 
 
 
 
 
 118 
 
 19 
 
 
 
 
 — 
 
 Dr. 
 
 William Bogle & Co. Insurance Brokers. 
 
 Cr. 
 
 Feb. 
 Mar. 
 
 Apr. 
 May 
 June 
 
 19 
 3) 
 
 To Cash ... 
 To Balance, 
 
 loss, 
 
 To Madder, aver. 
 
 To Sundries, 
 
 To Jos. Taylor & Sous, 
 To Balance f 
 
 1 
 
 10 
 
 8 
 56 
 
 4 
 18 
 
 6 
 
 Jan. 
 Feb. 
 
 1 
 
 n 
 
 4 
 23 
 
 
 
 
 
 
 
 
 
 Mar. 
 
 12 
 
 16 
 26 
 
 
 65 
 
 2 
 
 6 
 
 
 
 14 
 
 18 
 22 
 26 
 
 11 
 : 6 
 
 8 
 P2 
 
 11 
 
 3 
 
 12 
 
 17 
 
 // 
 // 
 9 
 2 
 
 Apr. 
 May 
 
 1 
 
 30 
 
 3 
 
 
 89 
 
 3 
 
 11 
 
 
 
 By Stock, 
 
 ByAshes.insur^Frances 
 By Madder, ^ Susanna, 
 By Mayne & Rowley, 7 
 
 ^ Atlantic, . . .\ j 
 By Holfor(J, Ruckcr, \ 
 
 & Co. ^Isabella,} 
 By Wm. Tate & Co. Jessie, 
 By Richard Conder 
 Hopewell, 
 
 "\ 
 
 By Balance, 
 By Sundries, 
 By Insurance 
 
 1 
 
 8 
 
 4 
 
 2 
 
 9 
 
 7 
 
 4 
 
 4 
 
 6 
 
 5 
 
 8 
 
 11 
 
 7| 
 
 9 
 
 4 
 
 8 
 
 22 
 
 3 
 
 7 
 
 3 
 
 6 
 
 
 65 
 
 2 
 
 10 
 
 56 
 
 18 
 
 L3 
 
 26 
 
 10 
 
 18 
 
 5 
 
 15 
 
 
 89 
 
 a; 
 
CO 
 
 LEDGER. 
 
 183 
 
 Dr. 
 
 Michael Watson, Leith. 
 
 Cr. 
 
 1817 
 
 Jan. 
 
 Feb. 
 
 June 
 
 To Bills Paval.le, 78, 79, 
 To Ashes, ...... .... 
 
 To Ashes, 
 
 2i 
 
 370 
 112 
 
 48-2 
 
 lOS 
 
 2 4 
 
 t 2 
 
 1817 
 
 Jan. 
 
 Mar. 
 
 June 
 
 30 
 
 1 By Slock, . 
 12! Bv Interest, 
 By Cash, . 
 
 By Balance, 
 
 25 
 
 370 1 
 
 4 4 
 
 10717 
 
 482 2 
 
 103 7 
 
 Dt. 
 
 George Bowie & Co. Aberdeen. 
 
 Cr. 
 
 Jan. 
 
 12 
 
 To Bills Payable, 80, , . 
 
 46015 
 
 10 
 
 Jan. 1 
 
 By Stock, 
 
 46015 
 
 10 
 
 Dr. 
 
 Peter Drinkwater, Manchester. 
 
 Cr. 
 
 Jan. 
 
 7 
 
 Mar 
 
 18 
 31 
 
 Apr. 
 
 May 
 
 8 
 4 
 
 To Strange, Dashwood 7 
 
 &Co ] 
 
 To DittP, 
 
 To Balance, , , . , 
 
 To Bills Receivable, , . 
 To Ditto, 
 
 210 
 
 119 
 452 
 
 782 
 
 452 
 377 
 
 829 
 
 Jan. 
 Mar, 
 
 Mar. 
 Apr. 
 
 By Stock, 
 
 By Cotton Yarn, 
 By Ditto, .... 
 
 By Balance, . . . . 
 By Cotton Yarn, 
 
 210 
 119 
 452 
 
 782 
 
 452 
 377 
 
 829 
 
184 
 
 liEDGER. 
 
 (12) 
 
 Dr. 
 
 Watson, Arthur, & Co. Glasgow. 
 
 Cr. 
 
 1817 
 
 Jan. 
 
 Feb 
 
 May 
 
 June 
 
 To Madder, 
 
 To Ashes, 
 
 To Sales of Muslins, 
 To Ashes, ..« 
 
 98 2i 4 
 129 2i 8 
 
 227| sl' If 
 
 16210 
 
 61 151 li 
 
 _ __\ i 
 
 224 5 // 
 
 1817 
 Feb. 
 Mar. 
 
 June 
 
 By Bills Receivable, 184, 
 By Ditto, 193. 
 
 By Sundries, 
 By Balance, , 
 
 Bills, 
 
 1 
 
 98 
 
 2 
 
 1 
 
 129 
 
 2 
 
 
 227 
 
 5 
 
 22 
 
 162 
 
 10 
 
 25 
 
 6i 
 
 15 
 
 
 224 
 
 5 
 
 Di. 
 
 Crombie & Carnegie, Anderston, 
 
 Or. 
 
 Jan. I 8 To Cotton, 
 Feb. Ill I To Ditto, . 
 Mar. 8 To Ditto, . 
 
 Apr. 
 Mav 
 
 IjT^o Balance, 9 
 
 22 To Sales of Cotton in Co. 19 
 
 41 
 
 95 
 
 114 
 
 250 
 
 114 
 357 
 
 471 
 
 Mar. 
 
 12 By Bills Receivable, 190, 
 31 By Balance, 
 
 Apr. 
 June 
 
 By Bills Receivable, 
 By Ditto, . . . . 
 
 136 
 114 
 
 250 
 
 114 
 357 
 
 457 
 
 Di. 
 
 Todd & Shortridge, Glasgow. 
 
 Cr. 
 
 Jan. 
 
 Mar. 
 
 Apr. 
 June 
 
 To Madder, 
 To Sundries, 
 To Balance 
 
 To Cash, . . 
 To Interest, 
 To Muslins, 
 
 117 
 196 
 192 
 
 606 
 
 9 
 
 2 
 
 C69 
 
 15 
 
 // 
 
 19 
 
 9 
 
 // 
 
 129 
 
 2 
 
 6 
 
 518 
 
 6 
 
 
 
 F^b. 9 
 Mar. 9 
 
 Apr. 1 
 
 13 
 
 Jane 30 
 
 By Bills Receivable, 183, 
 By Export Goods, . . . . 
 
 By Balance, • 
 
 By Bills Receivable, 
 By Balance, 
 
 117 
 
 389 
 
 506 
 
 192 
 196 
 129 
 
 518 
 
(13) 
 
 tEBGEH. 
 
 185 
 
 Dr. 
 
 ScRUTON & Campbell, London. 
 
 Cr. 
 
 I8l7j 
 Feb. jll 
 Mar. 81 
 
 May 11 
 June 30 
 
 To Bills Payable, 82. 
 To Balance, 
 
 To Bills Receivable, 
 To Bills Payable, . . 
 To Balance, 
 
 
 
 
 
 1817 
 
 
 1 
 
 302 
 
 13 
 
 6 
 
 Jan. 
 
 14 
 
 10 
 
 542 
 
 6 
 
 // 
 
 Mar. 
 
 4 
 
 
 844 
 
 19 
 
 6 
 
 
 
 16 
 
 355 
 
 18 
 
 
 Apr. 
 
 i 
 
 // 
 
 186 
 
 7 
 
 
 May 
 
 3 
 
 26 
 
 447 
 
 12 
 
 
 
 
 
 989 
 
 18 
 
 // 
 
 
 
 
 
 
 By Madder^ . . . 
 By Ditto, . . . . « 
 
 ««^ •,• • 
 
 By Balance, 
 By Madder, 
 
 10 
 16 
 
 302 
 542 
 
 844 
 
 542 
 447 
 
 989 
 
 13 
 6 
 
 19 
 
 18 
 
 Dr. 
 
 William Stirling & Sons, Glasgow. 
 
 Cr. \ 
 
 Jan. 
 Mar. 
 
 Apr, 
 June 
 
 To Madder, 
 
 To Bills Payable, 85. 
 
 To Sundries, 
 To Ashes,,. 
 
 2 
 1 
 
 13 
 21 
 
 241 
 492 
 
 3 
 
 19 
 
 2 
 
 Feb. 
 
 May 
 June 
 
 20 
 3 
 
 6 
 30 
 
 734 
 
 274 
 235 
 
 2 
 
 9 
 15 
 
 2 
 
 4 
 1 
 
 510 
 
 4 
 
 5 
 
 By Export Goods, . . . . 
 By Bills Receivable, 181, 
 
 By Bills Receivable,, 
 By Balance, ....... 
 
 16 
 25 
 
 492 
 241 
 
 734 
 
 274 
 235 
 
 510 
 
 Dr. 
 
 DiNWiDDiE & Paterson, GlaSffOW. 
 
 Cr. 
 
 Jan. 21 
 Feb. 25 
 
 Apr. 1 
 May 15 
 June 19 
 25 
 
 To Cotton Yarn, 
 To Ditto, .. 
 
 To Balance, 9 
 
 To Cotton Yarn, 18 
 
 To Sales of Cotton Yarn, 22 
 To Cotton Yarn, 23 
 
 14 
 14 
 
 28 
 
 18 
 
 2818 
 32 8 
 39 // 
 22 3 
 
 12212 
 
 10 Mar, 
 10 
 
 31 
 
 8| June 
 
 lo' 
 
 9 
 9 
 
 30 
 
 By Balance^ 
 
 By Balance^ 
 
 3 A 
 
 28 
 
 28 
 
 18 
 
 18 
 
 25 
 
 12212 
 
 122 
 
 12 
 
3iS6 
 
 LEDG£R. 
 
 (14) 
 
 Dr. 
 
 Interest. 
 
 Cr. 
 
 1817 
 Jan. 
 
 FeU. 
 
 Mar. 
 
 Apr. 
 May 
 June 
 
 14 
 
 |8 
 22 
 
 14 
 
 jl2 
 
 il9 
 
 11 
 
 12 
 
 16 
 
 5 
 
 12 
 
 19 
 
 26 
 
 23 
 31 
 30 
 
 30 
 
 To William Ferguson, . , 
 
 To Cash, ,,, k 
 
 To DUto, ........ 
 
 To Robert Easton, . . . , 
 
 To Casli, 
 
 To Ditto, 
 
 To Sundries, 
 
 To Michael Watson,, . . . 
 To Campbell, Dale, & Co. 
 
 To Cash, ...., 
 
 To Ditto, 
 
 To Ditto, , 
 
 To Ditto, , 
 
 To Cash, 11 
 
 To Sundries, 
 
 To Cash, 
 
 To Sundries, ,,...... 
 
 To Cash, .....,, 
 
 To Strange, Dashwood, ) 
 
 & Co. ..., j 
 
 To Profit and Loss,, , , . 
 
 5 
 4 
 2 
 1 
 
 7 
 4 
 9 
 4 
 3 
 4 
 ^ 
 4 
 7 
 
 62 
 
 17 
 13 
 
 7 
 
 10 
 83 
 
 137 
 
 17 
 
 10 
 
 1817 
 Feb. 
 
 Mar. 
 
 Apr. 
 May 
 June 
 
 By James Finlay & Co. 
 
 By Blackey, Hardisty, ] 
 
 &Co. .......... I 
 
 By Cash, ,... ....... 
 
 By Nimmo /t Bell, ,,. 
 By Projit and Loss, , 
 
 13 By Cash 
 
 30 By Sundries, 
 
 31 By Sales of Cotton Yarn, 
 Bv Sundries, 
 
 25 By Cash, ...., , 
 
 16 By Cotton Yarn, ...... 
 
 30 By Sundries, ., , 
 
 14 
 15 
 
 2718 
 
 62: 5 9 
 
 11 
 14 
 
 19 
 
 // 
 20 
 23 
 24 
 
 //'16 
 
 27 
 
 8 
 .22 
 
 18 
 2 
 
 57 
 
 11 
 2 
 9 
 
 // 
 
 10 
 
 2 
 
 13717 
 
 10 
 
 Dr. 
 
 Commission. 
 
 Cr. 
 
 Mar. 31 
 
 June 
 
 30 
 
 To ProJlt 4' Loss, , . 
 
 ToStrange,Dashwood, 1 
 
 & Co , / 
 
 To Piofit and Loss, . . 
 
 26 
 
 26 
 
 165 
 
 170 
 
 15 
 
 Feb. 
 Mar, 
 
 Apr. 
 May 
 
 June 94 
 
 31 
 
 8 
 
 Jane 22 
 16 
 30 
 
 By Mayne & Rowley, 
 By Holford, Rucker,& Co 
 By Richard Conder, 
 
 By Joseph Taylor & Sons, 
 
 ByAdven. of Cotton inCo. 
 
 By Consignt. to Ham- \ 
 
 buruh hi Co. ...... ) 
 
 By William Rainey, . . . . 
 
 By Henry Smith, 
 
 By Sundries, . . ...... 
 
 By Sales of Cotton Yarn, 
 By Sales of Muslins, , . 
 
 By Cash, 
 
 By Cotton Yarn, ...... 
 
 By Sales of Muslins,. . . . 
 
 By Sales of Cotton Yarn, 
 By Sales of Cotton iq Co. 
 
 13 
 14 
 
 17 
 
 // 
 
 // 
 
 // 
 19 
 
 // 
 20 
 23 
 24 
 
 10 
 
 11 
 
 4 
 
 26 
 
 9 
 6 
 
 12 
 
 12 
 
 1 
 
 25 
 
 27 
 
 11 
 
 3 
 
 2 
 
 11 
 
 4 
 
 42 
 
 170 
 
 5 
 6 
 
 8 
 11 
 11 
 
 // 
 7 
 1 
 2 
 10 
 
(15) 
 
 LEDGER. 
 
 J 87 
 
 Dr. 
 
 Charges. 
 
 Cr. 
 
 iyi7i 
 
 Jan. 
 Feb. 
 Mar. 
 
 Apr. 
 May 
 JuDe 
 
 To Cash, ,..A:^Si\.. 
 To Ditto, 
 To Ditto, 
 
 To Cash, , 
 To Ditto, , 
 To Ditto, , 
 fo Strange, Dashwood, 
 
 &Co.,... 
 To Sundries, 
 
 To Sundries, .,..,,.,.. 8 
 
 
 
 
 
 1817 
 
 1 
 
 2 
 
 12 
 
 7 
 
 Mar. 31 
 
 f/ 
 
 2 
 
 14 
 
 10 
 
 i 
 
 2 
 
 4 
 
 4 
 
 5 
 
 
 8 
 
 25 
 
 6 
 
 /' 
 
 
 
 34 
 
 17 
 
 10 
 
 
 11 
 
 72 
 
 9 
 
 7 
 
 Apr. 18 
 
 15 
 
 78 
 
 12 
 
 8 
 
 17 
 
 20 
 
 8 
 
 8 
 
 3 
 
 
 24 
 
 2 
 
 2 
 
 // 
 
 May 3 
 
 // 
 
 25 
 
 6 
 
 // 
 
 24 
 31 
 8 
 Joiie 16 
 27 
 30 
 
 
 187 
 
 18 
 
 1 
 
 
 By Pre/it & Less, 
 
 By Jos. Taylor & Sons, 
 By Wm. Tate & Co. 1 
 
 ray Accot. Consigns, j 
 By Consignment to 7 
 
 Hamburgli in Co. , . 3 
 By William Rainey, .... 
 
 By Henry Smith, 
 
 By Sundries, , 
 
 By Sales of Cotton Yarn, 
 By Sales of Muslins, . . . 
 
 By Cotton Yarn, 
 
 By John Howie & Co. . . 
 By Sales of Muslins, . . . . 
 By Sales of Cotto» Yarn, 
 By Sales of Cotton in Co. 
 By Profit & Loss, . . . . 
 
 8 34 
 
 17 
 
 10 
 
 34 
 
 4 
 1 
 
 1 
 
 2 
 11 
 
 9 
 6 
 
 // 
 11 
 4 
 2 
 6 
 135 
 
 17 
 
 10 
 19 
 
 16 
 
 16 
 
 11 
 
 15 
 
 7 
 
 5 
 
 1 
 
 3 
 
 16 
 
 3 
 
 1 
 
 9 
 
 10 
 
 9 
 6 
 1 
 11 
 9 
 4 
 // 
 5 
 1 
 4 
 4 
 
 187 
 
 18 6 
 
 Dr. 
 
 Profit & Loss. 
 
 Cr. 
 
 Mar. 
 
 ;May 
 June 
 
 31 
 
 31 
 
 20 
 
 30 
 
 To Sundries, 
 
 To Stock. ..,..,.. Gain, 
 
 To Ord & Dow, 
 
 To Consign, to Ham- 7 
 burgh in Co... .... 3 
 
 To Cash, ,.., 
 
 To Sundries, 
 
 116 
 
 408 
 
 524 
 
 90 
 
 60 
 
 10 
 361 
 
 522 
 
 Mar. 
 
 31 
 
 Apr. 30 
 June 30 
 
 By Sundries, , , 
 
 By Richard Conder,. . . . 14 
 By Sales of Cotton in Co. 24 
 
 By Sundriies, , . . . , 25 
 
 By Stock, for Loss, , , . ,25 
 
 liOji. 
 
 a . i 
 
 524 
 
 524 
 
 14 5 
 
 14 5 
 
 42 
 46 
 
 4 
 
 ^522 
 
 14; // 
 
 13 11 
 19^ 2 
 
 19 
 
188 
 
 LEDGER, 
 
 (16) 
 
 Dr. 
 
 House Expenses. 
 
 Cr. 
 
 1817 
 
 Jaa. 
 
 Feb. 
 
 Mar, 
 
 May 
 June 
 
 31 To Cash, 
 28 To Ditto, 
 
 11 To Ditto, 
 
 22 To Cash, 
 
 12 To Ditto, 
 
 21 
 20 
 12 
 
 53 
 
 35 
 39 
 
 75 
 
 1817 
 Mar. 
 
 June 
 
 31 
 
 30 
 
 By Profit Sf Loss,. 
 
 By Profit Sf Loss, 
 
 25 
 
 53 
 
 53 
 
 75 
 
 76 
 
 Dr. 
 
 James Irvine, my Clerk. 
 
 Cr. 
 
 MarJ26 
 
 June 
 
 12 
 
 To Cash, 
 To Cash, 
 
 17 
 
 20 
 
 20 
 
 10 
 
 10 
 
 10 
 
 Mar. 
 June 
 
 By Charges, 
 
 By Charges, 
 By Balance, 
 
 24 
 25 
 
 17 
 
 17 
 3 
 
 20 
 
 10 
 
 10 
 
 10 
 
 Dr. 
 
 Robert Strong, my Porter. 
 
 Cr. 
 
 Feb. 25 
 Mar.31 
 
 Apr. 15 
 June 30 
 
 To Cash, . . 
 To Balance, 
 
 To Cash, 
 To Ditto, 
 
 16 
 
 16 
 
 Mar. 
 
 Apr. 
 June 
 
 31 
 
 By Charges, 
 
 By Balance, 
 By Charges, 
 
 10 
 24 
 
 16 
 
 16 
 
 3 
 
 7 
 
 10 
 
 16 
 
 16 
 
(17) 
 
 LEDGER. 
 
 189 
 
 Dr. 
 
 Blackey, Hardisty, & Co. Keswick. 
 
 Cr. , 
 
 1817 
 Feb. 
 
 JuDe 
 
 26 
 
 To Sundries, 
 
 To Sundries, 
 To Balance, , 
 
 .Biils. 
 
 316 
 
 289 
 37 
 
 276 
 
 1817 
 Jan. 
 
 May 
 
 22 
 
 12 
 
 By Cotton Yarn, 
 
 By Sales of Cotton Yarn, 
 
 19 
 
 316 
 
 276 
 
 276 
 
 Dr. 
 
 John Pattison & Co. Glasg^ow. 
 
 Cr. 
 
 Jan. 
 
 28 
 
 Te Cotton, 
 
 3 
 
 204 
 
 13 
 
 4 
 
 Feb. 
 
 16 
 
 
 
 
 By Bills Receivable, 188, 
 
 20413 
 
 4 
 
 Dr. 
 
 NiMMO & Bell, Glasgow. 
 
 Cr. 
 
 Feb. 
 Mar. 
 
 May 
 
 To Bills Receivable, 159. 
 To Cash, protest, , . . . 
 To Interest, 
 
 To Sales of Cotton Yarn, 
 
 18 
 
 145 
 
 150 
 
 159 
 
 159 
 
 14 
 
 14 
 
 Mar 
 
 26 
 
 une 10 
 30 
 
 By Bills Receivable, 
 194, 5,6 
 
 By Sundries, Bill. 
 
 By Balance, 
 
 150 
 
 150 
 
 22 
 26 
 
 90 
 69 
 
 159 
 
 12 
 1 
 
 14 
 
 11 
 8 
 
 3 B 
 
tm 
 
 I.EBGER. 
 
 (18) 
 
 Dr. 
 
 Export Goods. 
 
 r. 
 
 1817 
 Feb. 
 Mar. 
 
 Apr. 
 May 
 
 To William SJirling&Sons 
 ToWilliamGillespie&Co 
 To Todd & Shortridge, 
 
 To Sundries, 
 To Ditto, . . 
 
 492 
 245 
 389 
 
 1128 
 
 1619 
 848 
 
 2467 8 4 
 
 1817 
 Feb. 
 Mar. 
 
 Apr. 
 May 
 
 23} By Mayne & Rowley, 
 12 By Holford Rucker& Co 
 
 //; By Debentures, 
 
 16 By W. Tate & Co. A. Con 
 
 13 By J. Taylor & Sons, . . 
 
 r/ By Debentures, 
 
 nJByW.Tate&Co.A.Con 
 
 3 By Consign, to Ham- 7 
 I bro' in Co j 
 
 i/\ By William Rainey, , . . . 
 
 //! By Debentures, 
 
 24l By Sundries, 
 
 5 
 
 335 
 
 10 
 
 1 
 
 334 
 
 // 
 
 II 
 
 55 
 
 3 
 
 II 
 
 403 
 
 8 
 
 1128 
 
 2 
 
 13 
 
 309 
 
 14 
 
 // 
 
 79 
 
 19 
 
 // 
 
 340 
 
 19 
 
 17 
 
 401 
 
 14 
 
 // 
 
 401 
 
 14 
 
 // 
 
 84 
 
 18 
 
 // 
 
 848 
 
 6 
 
 
 2467 
 
 8 
 
 4 
 8 
 4 
 
 J 
 
 5J 
 — i 
 
 a! 
 
 9i 
 
 I 
 II \ 
 
 10 
 
 10 
 
 7 
 7 
 
 Dr. 
 
 Debentures. 
 
 Cr. 
 
 Mar. 
 
 Apr. 
 
 May 
 
 12 To Export Goods, 
 Isabella, 
 
 4 To Balance, 
 
 13 To Export Goods, ^\ 
 
 Triton, j 
 
 3 To Ditto, ^ Dolphin, 
 
 55 
 
 55 
 79 
 84 
 
 220 
 
 Mar. 
 
 Apr. 
 May 
 June 
 
 31 
 
 By Balance, 
 
 6: By Cash, n 
 
 15jBy Ditto. 15 
 
 12 By Ditto 20 
 
 30 By Balance. , . . 26 
 
 55 
 
 55 
 56 
 23 
 
 84 
 
 220 
 
 3 4 
 
 3 4 
 11 
 
 8 \i 
 18 
 
 "T!8 
 
 Dr. 
 
 Mayne & Rowley, New York. 
 
 Cr. 
 
 Feb. 
 
 23 To Sundries,"^ Atlantic 
 To Cash, .... Charges, 
 To Bills Payable, 88. . . 
 
 Apr. 
 May 
 
 To Balance, . • . . 
 To Sundries," ^ Betsey, 
 
 5 
 
 354 5 
 
 1 
 6 
 
 Feb. 16 
 
 1 
 
 113 
 
 6 
 
 Mar. 31 
 
 1 
 9 
 
 385J 8 
 
 11 
 11 
 
 
 
 74li 7 
 
 1 
 
 35519 
 
 // 
 
 Mav' 8 
 
 17 
 
 27910 
 
 1 
 
 18 
 
 June 30 
 
 1 ' 
 
 635 9 
 
 i 
 
 1 
 
 
 
 By Ashes, ^ Fanny, 
 By Balance, 
 
 By Bills Receivable, 
 By Richard Conder, 
 By Balance, 
 
 385 8 
 35519 
 
 741 
 
 35519 
 
 lOl 
 269jl0 
 
 635' 9 
 
 111 
 
 a i; 
 
(19) 
 
 LEDGER. 
 
 191 
 
 Dr. 
 
 Kibble, iFoRSTEii, & Co. Glasg^ow. 
 
 Cr. 
 
 1817 : 
 
 Feb. 25 To Sundries,, 
 
 Mar. 22 To Madder, . 
 
 Apr. I 1 To Balance, 
 
 May i 4 To Sales of Muslins,. , . . 
 June! 7, To Ashes, 
 
 I To Madder, 
 
 30 To Sales of Muslins,. . . . 
 
 267 
 166 
 
 434 
 
 166 
 303 
 87 
 144 
 474 
 
 1175 
 
 1817 
 Miir. 
 
 Apr. 
 June 
 
 By Bills Receivable, 192, 
 By Balance, , 
 
 15 By Bills Receivable,. . . . 
 
 7 By Sundries, Bill. 
 
 30 By Balance, 
 
 12 
 22 
 26 
 
 267 
 166 
 
 434 
 
 15 
 
 9 
 
 166 
 303 
 705 
 
 1175 
 
 9 3 
 
 6 8 
 710 
 
 3 $ 
 
 Dr. 
 
 Henry Hqulpswoi^th & Co. Aiiderston. 
 
 .<?r. 
 
 Mar. 
 
 Apr. 
 May 
 
 To Cotton, 
 To Ditto, 
 
 1 To Balance, 9 
 
 11 To Cotton, 14 
 
 18 To Sales of Cotton, in Co. 19 
 
 207 
 273 
 
 480 
 
 480 
 204 
 808 
 
 1584 
 
 18 
 
 Mar. 
 
 Apr. 
 >May 
 June 
 
 31 
 
 By Balance, ... ,^. ^ ^-^ , v 
 
 By Bills Receivable, , . . , 
 
 By Ditto, .i 
 
 By Dit^o, 
 
 ^ 
 
 12 
 16 
 21 
 
 49P18 
 
 480 
 
 480 
 
 18 
 
 I? 
 
 294 J^ 
 
 808 
 
 17 
 
 1584 
 
 Dr. 
 
 John Kingan, Gl^§go^. 
 
 .<*r. 
 
 Mar. 
 
 Apr. 
 May 
 
 To Cotton Yarn, , 
 
 To iBalance, . . . . 
 To Cotton Yarn, 
 
 196 
 
 11 
 
 ;..6i.4 
 
 ^Sir. 
 
 i^pi-. 
 Jjune 
 
 By Balance, *g».?#Ai»,fj' 
 
 By iBills Receivable, . . . . 
 By Interest, Pence 
 ^y ^alance, 
 
 r^ 
 
 12: 
 
 26 
 
 1«6 
 
 ?L1 
 
 id6 
 
 1 
 
 2^9 
 
 11 
 
 // 
 15 
 
loa 
 
 LEDGER. 
 
 (20) 
 
 Dr. 
 
 Penman & Brown, Glasgow. 
 
 Cr. 
 
 1817 
 Mar. 
 
 Apr. 
 June 
 
 12 To Cotton Yarn, 
 
 To Balance 
 
 To Cotton Yarn, 
 
 To Sales of Cotton Yarn, 
 
 137 
 
 137 
 
 155 
 
 83 
 
 376 
 
 13 
 
 10 
 
 1817 
 Mar. 
 
 Apr. 
 May 
 
 June 
 
 31 
 
 By Balance, 
 
 By Bills Receivable, 
 
 By Cash, 
 
 By Bills Receivable, 
 
 By Interest, 
 
 By Balance, 
 
 137 
 
 137 
 
 60 
 
 92 
 
 3 
 
 83 
 
 376 
 
 18 
 
 131 7'. 
 13 4 
 
 9 
 
 Dr. 
 
 RoTHSAY Spinning Company. 
 
 Cr. 
 
 Mar. 
 
 31 
 
 Apr. 
 June 
 
 To Balance, 
 
 To Bills Payable, 
 
 To Cash, 
 
 To Sales of Cotton in Co, 
 
 10 
 
 1007 
 
 1007 
 
 1007 
 266 
 296 
 
 1570 
 
 12 
 
 12 
 
 Mar. 
 
 Apr. 
 May 
 June 
 
 By Cotton Yarn, 
 By Ditto, 
 
 By Balance, .... 
 By Cotton Yarn, 
 By Balance, ,,,. 
 
 Dr. 
 
 HoLPORD, RucKER, & Co. Hambiirg"h. 
 
 6 
 
 432 
 
 5 
 
 7 
 
 575 
 
 7 
 
 
 1007 
 
 12 
 
 10 
 
 1007 
 
 12 
 
 16, 
 
 266 
 
 9 
 
 26 
 
 206 
 
 4 
 
 
 1570 
 
 6 
 
 Cr. 
 
 Mar. 
 
 12 
 
 Apr. 
 
 To Sundries, ^ Isabella, 
 To Cash, .... Charges, . , 
 
 To Balance, 
 
 35416 
 3 // 
 
 357 
 
 357 
 
 17 
 
 17 
 
 35717 
 
 Mar. 
 
 May 
 June 
 
 31 
 
 By Balance, 
 
 By Bills Receivable, 
 By Balance, .*.... 
 
 367 
 
 357 
 
 263 
 94 
 
 357 
 
 17 
 
 17 
 
(21) 
 
 LEDGER. 
 
 193* 
 
 Dr. 
 
 Geo. & Rob. Dennistoun & Co. Glasgow, 
 
 Cr. 
 
 18171 
 iMar. 31 
 
 Apr. 
 
 16 
 
 To Balance, 
 
 To Cash, 
 
 To Bills Receivable. 
 
 602 
 
 7 
 595 
 
 602 
 
 1817 
 Mar. 
 
 Apr. 
 
 14 By CottoD, 
 
 '.V •,*** '*j 
 
 By Balance, 10 
 
 602 
 
 602 
 
 602 
 
 Dr. 
 
 William Tate & Co. London, my Accot. Consigts. 
 
 Cr. 
 
 Mar. 
 
 Apr. 
 June 
 
 16 To Sundries, per Jessie, 
 To Cash. Charges, . . 
 
 1 To Balance, 
 
 17 To Sundries, ^ Mary, 
 30 To Profit S^ Loss, ... 
 
 406 
 5 
 
 412 
 
 412 
 
 342 
 
 43 
 
 708 
 
 11 
 
 Mar. 
 
 A pr. 
 
 June 
 
 31 
 
 By Balance, 
 
 By Wm. Tate & Co. 
 
 By Ditto, 
 
 By Stirling & Co. . 
 
 14 
 22 
 
 412 
 
 9 9 
 
 412 
 
 445 
 187 
 165 
 
 798 
 
 Dr. 
 
 Ord & Dow, Glasgow. 
 
 Cr. 
 
 Mar. 
 Apr. 
 
 To Cash, . . 
 To Balance,, 
 
 212 
 
 212 
 
 212 
 
 6 // 
 
 Mar. 
 
 Apr. 
 May 
 
 By Balance, 
 
 By Cash, 
 
 By Ditto, , 
 
 By Projit Sf Loss, 
 
 11: 
 
 15 
 19 
 
 212 
 
 37 
 84 
 90 
 
 212 
 
 fK n 
 
194 
 
 liEDGER. 
 
 (22) 
 
 Dr. 
 
 James Denny & Co. Glasg-ow. 
 
 Cr. 
 
 1817 
 Apr. 
 May 
 Juue 
 
 To Cotton Yarn, 
 
 To Sales of Cotton Yarn, 
 To Bills Receivable, . . 
 
 1 i I 
 18619 2 
 
 206181 71 
 
 250 2 9 
 
 644 
 
 1817 
 May 
 
 June 
 
 4; By Bills Receivable, 
 5| By Ditto, .... 
 6 By Sundries, ....Bill, 
 30 By Profit and Loss,. . 
 By Balance, 
 
 18619 
 63 3 
 
 143 15 
 9316 
 
 156; 6 
 
 ! 
 
 644' 
 
 Dr. 
 
 Adventure of Cotton in Co. 
 
 Cr. 
 
 Apr. 
 
 To Sundries, ^ Fanny, 
 
 14 
 
 i34318 
 
 1343 18 
 
 May 
 June 
 
 4 By Sundries, 
 
 25 By Sales of Cotton in Co. 
 
 20, 5 // 
 132313 6 
 
 134318' 6 
 
 Dr. 
 
 Peter Wood, New-York. 
 
 Cr 
 
 May 
 June 
 
 8 To Bills Payable, 
 30 To Balance, 
 
 495 
 795 
 
 1290 
 
 16 
 
 Apr. 
 
 By Adven. of Cotton in Co 
 
 14 
 
 1290 
 
 1290 
 
 16 
 
 16 
 
 Dr. 
 
 Sales of Cotton Yarn. 
 
 Cr. 
 
 May 
 
 June 
 
 To Sundries, 
 To Ditto, . 
 
 731 
 161 
 
 892 
 
 18 
 
 May 
 
 June 
 
 By Sundries, 18 
 
 By Ditto, 22j 
 
 By Cash, 20 
 
 73J 
 
 122 
 
 89 
 
 892 
 
 18 
 
(23) 
 
 I.EDGER. 
 
 195 
 
 Dr. 
 
 WiiiLiAM Tate & Co. London. 
 
 Cr. 
 
 1817 
 Apr. 
 
 June 
 
 To William Tate & Co. 
 
 Accot. CoQsig 
 
 To Ditto, 
 
 445 
 187 
 
 632 
 
 19 
 
 1817 
 Apr. 
 June 
 
 By Bills Receivable,, 
 By Balance, 
 
 445 
 
 187 
 
 Q32 
 
 19 
 
 Dr. 
 
 Thomas Shiels & Co. Glasgow. 
 
 Cr. 
 
 May 
 June 
 
 To Cash, 
 
 To Interest, 
 
 To Bills Payable, 
 
 267 
 
 14 
 
 273 
 
 555 
 
 Apr. 
 
 30 
 
 By Export Goods, 
 
 12 
 
 555 
 
 555 
 
 Dr. 
 
 Dalgleish & Frame, Glasgow. 
 
 Cr. 
 
 May 
 June 
 
 8 
 4 
 
 30 
 
 To Bills Payable, 
 
 To Cash, 
 
 To Interest, . . . . 
 To Balance, . . . . 
 
 496 
 
 151 
 
 7 
 
 241 
 
 896 
 
 Apr. 
 May 
 
 By Export Goods, 
 By Ditto, . . . 
 
 655 
 241 
 
 896 
 
 11 
 
 11 
 
 Dr. 
 
 Alexander Bryce & Co. Glasgfow. 
 
 Cr. 
 
 Ji^ne 
 
 To Cash, . . . . 
 To Interest, . , 
 To Balance,^. 
 
 236 
 
 12 
 
 339 
 
 588 
 
 Apr. 
 May 
 
 15 By Export Goods, . » . . 12 
 31 By Ditto, 16 
 
 24815 
 339 7 
 
 588 
 
im 
 
 I.EDGER. 
 
 (24) 
 
 Dr. 
 
 John M*Fee & Co. Glasgow. 
 
 Cr. 
 
 1817 
 May 
 
 To Cash, 15 
 
 To Interest, 19 
 
 151 
 
 8 
 
 159 
 
 1817 
 Apr. 
 
 15 
 
 By Export Goods, 
 
 12 
 
 159 
 
 159 
 
 18 
 
 18 
 
 Dr. 
 
 Muslins. 
 
 Cr. 
 
 Apr. 
 June 
 
 To William Ferguson, 
 To Profit Sf Loss, . . 
 
 128 
 
 129 
 
 e 
 
 June 
 
 By Todd & Shortridge, 
 
 21 
 
 129 
 
 129 
 
 Dr. 
 
 Joseph Taylor & Sons, New York. 
 
 Cr. 
 
 Apr. 
 May 
 
 To Sundries, ^ Triton, 
 To Ditto, Betsey;, 
 
 332 
 340 
 
 672 
 
 15 
 
 June 
 
 jBy Bills Receivable, . . 
 By William Bogle & Co 
 By Balance, 
 
 326 
 
 8 
 
 337 
 
 672 
 
 DK 
 
 Insurance. 
 
 Apr. 
 May 
 
 To William Bogle & Co, 
 To Sundries, 
 
 51 
 
 59 
 
 12 
 
 16 
 
 Apr. 
 May 
 
 June 
 
 By Jos. Taylor & Sons, 
 By Consign, to Ham-") 
 burgh in Crf. . . . . j 
 By William Rainey,. . . . 
 
 By Henry Smith, 
 
 By Sundries, 
 
 By Profit and Loss, . , 
 
 13 
 
 8 
 
 12 
 
 17 
 
 10 
 
 3 
 
 1 
 
 10 
 
 3 
 
 1 
 
 5 
 
 15 
 
 ] 
 
 20 
 
 17 
 
 26, 
 
 4 
 
 5 
 
 
 59 
 
 16 
 
(25) 
 
 LEDGER. 
 
 19' 
 
 Dr. 
 
 Tontine Insurance Co. 
 
 Cr. 
 
 1817 
 May 
 June 
 
 To Sundries, 
 To Balance,, 
 
 20 
 46 
 
 67 
 
 1817 
 Apr. 
 May 
 
 By Adven.of Cotton in Co 
 By Insurance, ........ 
 
 14 
 18 
 
 46 
 2017 
 
 67 
 
 6 
 
 Dr. 
 
 Sales of Cotton in Co. 
 
 Cr. 
 
 May 10 
 June 25 
 
 To Cash, . . . 
 To Sundries, 
 
 172 
 1610 
 
 1683 
 
 10 
 
 May 
 June 
 
 By Sundries, 
 By Ditto, . . . 
 
 9 
 23 
 
 1166 
 517 
 
 1683 
 
 3 
 
 7 
 
 10 
 
 Dr. 
 
 Orhart, White, Rose, & Co. Glasgow. 
 
 Cr. 
 
 June 
 
 12 To Bills Receivable, 
 
 21 
 
 196 
 
 196 
 
 13 
 
 13 
 
 May !lO 
 June 12 
 
 By Export Goods, 
 By Cash, 
 
 16; 
 20 
 
 183 
 12 
 
 196 
 
 18 
 15 
 
 13 
 
 Dr. 
 
 Brunton & Ballantine, Glasgow. 
 
 Cr. 
 
 June 
 
 30 
 
 To Balance,, 
 
 26 
 
 83 
 
 10 
 
 May 
 
 16 
 
 By Export Goods, . . . . 
 
 3d 
 
 16 
 
 8310 
 
198 
 
 I.£DGER. 
 
 (20) 
 
 Dr. 
 
 Consignment to Hamburgh in Co. 
 
 Cr. 
 
 J 1817 
 May 
 
 To Sundries ^ Dolphin, 
 
 17 
 
 425 
 
 425 
 
 18 
 
 18 
 
 1»17 
 June 
 
 By Roack & Co :2:3 
 
 By Profit and Loss,. . . . 
 
 By Ditto, '25 
 
 By Balance, !26 
 
 253 
 60 
 13 
 97 
 
 425 
 
 Dr. 
 
 William Rainey, Glasgow. 
 
 Cr. 
 
 May 
 
 To Sundries, ^Dolphin, 
 
 17 
 
 42518 
 
 423 
 
 18 
 
 May 
 June 
 
 By Insurance, . , 
 By Roack & Co. 
 By Balance, , . . , 
 
 24 
 253 
 147 
 
 425 
 
 18 
 
 Dr. 
 
 Henry Smith, Hamburorh. 
 
 Cr. 
 
 May 
 
 To Sundries, ^ Dolphin, 
 
 17 
 
 231 
 
 17 
 
 8 
 
 June 
 
 30 
 
 
 
 
 By Balance,, 
 
 26 
 
 231 
 
 17 
 
 Dr. 
 
 Sales of Muslins. 
 
 Cr. 
 
 May 
 June 
 
 i i 
 
 To Sundries,, 
 To Ditto. . . , 
 
 465 
 474 
 
 940 
 
 May 
 June 
 
 By Sundries 
 
 ByKibble,Forster,&Co, 
 
 465 
 474 
 
 940 
 
(2?) 
 
 I.EDGER. 
 
 199 
 
 Dr. 
 
 William Wright, Manchester. 
 
 Cr. 
 
 1817 
 June 
 
 To Bills Receivable,. 
 To Balance f 
 
 170 
 61 
 
 221 
 
 8 // 
 
 1817 
 
 May 
 June 
 
 By Sales of Cotton Yarn, 
 By Cotton Yarn, 
 
 19 
 23 
 
 170 
 51 
 
 221 
 
 Dr. 
 
 Thomas Pollock & Co. Paisley. 
 
 Cr. 
 
 June 
 
 To Bills Payable, 
 To Balance, . . . . 
 
 153 
 
 79 
 
 232 
 
 11 
 
 11 
 
 May 
 June 
 
 By Sales of Cotton Yarn, 
 By Ditto, 
 
 19 
 24 
 
 153 
 79 
 
 232 
 
 11 
 
 11 
 
 Dr. 
 
 Smith & Townley, Manchester. 
 
 Cr. 
 
 June 
 
 To Sundries, Bill. 
 
 To Balance, 
 
 90 
 71 
 
 161 
 
 17 
 
 May 
 June 
 
 By Sales of Cotton Yarn, 
 By Ditto, 
 
 19 
 24 
 
 85 
 76 
 
 161 
 
 13 
 3 
 
 17 
 
 Dr. 
 
 Thomas H. Marshall, Perth. 
 
 Cr. 
 
 June 
 
 To Sundries, Bill. 
 
 To Balance, ....*•.... 
 
 70 
 59 
 
 129 
 
 May 
 June 
 
 By Sales of Muslins, 
 By Ditto, .... 
 
 19 
 24 
 
 m 
 
 62 
 129 
 
 14 
 7 
 
 1 7 
 
200 
 
 LEDGER. 
 
 (28) 
 
 Dr. Gordon, Barron, & Co. Aberdeen. Cr. 
 
 1817 
 June 
 
 7 To Sundries,.... Bills. 
 
 22 
 
 395 
 
 16 
 
 8 
 
 1817 
 May 
 June 
 
 8 
 30 
 
 By Sales of Muslins, . . 
 By Balance, 
 
 19 
 26 
 
 1 
 
 881 
 14 
 
 4 
 12 
 
 
 8 
 
 
 395 
 
 16 
 
 8 
 
 395 
 
 16 
 
 8 
 
 
 
 
 
 
 Dr. Stirling & Co. London. My Accot. Goods. Cr. 
 
 June 1 
 
 To William Tate & 1 
 Co. A. Con j 
 
 22 
 
 165 
 
 12 
 
 3 
 
 June 
 
 30 
 
 By Balance, 
 
 26 
 
 i 1 
 16512 3 
 
 
 
 
 
 
 
 
 
 
 
 Dr. Marshall, Stewart, & Black, Perth. Cr. 
 
 June S 
 
 \0 To Balance, 
 
 26 
 
 395 
 
 2 
 
 3 
 
 June 
 
 18 Rv Salps of Muslins. . . 
 
 24 
 
 395 
 
 2 
 
 3 
 
 
 
 , 
 
 
 
 
 
 
 
 Dr. RoACK & Co. Hamburgh Cr. 
 
 
 June 
 
 20 To Sundries, 
 
 23 
 
 506 
 
 16 // 
 
 1 
 
 June 
 
 30 
 
 By Balance, 
 
 26 
 
 506 
 
 1 
 
 16 
 
 // 
 
 
 - 
 
 
 1 
 1 
 1 
 
(29) 
 
 LEDGER. 
 
 201 
 
 Dr. 
 
 John Buchanan, Glasg-ow. 
 
 Cr. 
 
 1817 
 June 
 
 30 
 
 To Balance,, 
 
 26 
 
 46 
 
 13 
 
 11 
 
 1817 
 June 
 
 25 
 
 By Salee of Cotton in Co 
 
 24 
 
 4613 
 
 11 
 
 Dr. 
 
 Thomas Dunlop, Glasgow.. 
 
 Cr. 
 
 June 
 
 30 
 
 To Balance, 26 
 
 46 
 
 13 
 
 11 
 
 June 
 
 25 
 
 By Sales of Cotton in Co 
 
 24 
 
 4613 
 
 11 
 
 Dr. 
 
 Balance. 
 
 Cr. 
 
 Mar. 31 
 
 June 
 
 30 
 
 To Sundries, 
 
 To Sundries, 
 
 9 
 26 
 
 9950 
 
 5 
 
 5 
 8 
 
 7 
 
 7 
 1 
 
 Mar. 
 
 June 
 
 • 
 
 31 
 30 
 
 9950 
 10861 
 
 
 
 
 By Sundries, 
 By Stock, . , 
 
 By Sundries, 
 
 10 
 
 26 
 
 6042 
 3907 
 
 9950 
 
 10861 
 
 6 // 
 
 7 
 
 dB 
 
202 
 
 PRELIMINARY REMARKS ON SET B. 
 
 As it is a general custom among Merchants in this Country to settle at the beginning of a*month 
 for such Purchases and Sales as Avere made during the preceding montli — to open personal ac- 
 counts for such transactions is not absolutely necessary ; besides, it swells the Ledger without 
 answering any good purpose. To avoid the trouble of opening such accounts, and at the same 
 time that the IBooks may afford every necessary information, we have here arranged such 
 transactions into general heads in tlie Journal-entries, according to the following plan. 
 
 All the debts owing the merchant in this country, as stated in the Inventory, and those which 
 afterwards occur in selling, are classed under the title Sales ; and those debts of the same descrip- 
 tion, which he owed at commencement, and such as he contracts in buying Goods, under the title 
 Purchases* The returns from the cprrespondents in other countries, being more uncertain than 
 the settlements at home, accounts become necessary to be opened for them, and especially as 
 sometimes they require an Account-Current. 
 
 Although we have openetl accounts for the correspondents in England, yet they might have 
 been considered in the same point of view as those where the merchant resides, and entered 
 accordingly with the Purchases or Sales. 
 
 In a word, personal accounts are here opened in the usual manner for every transaction, except 
 for such Sales and Purchases as are mentioned above : and although the transactions are unfa- 
 vourable for exhibiting the present method to advantage, on account of such transactions, as stopping, 
 renewing, and paying Bills occurring so frequently, yet nearly one-half of the accounts which are 
 in Set A. are here avoided. 
 
 We shall now explain how any account can be made out from the Journal. If it be required 
 to settle for Goods formerly bought, suppose T. Bissland & Co. 4th January — -you turn up to the 
 account of Purchases in the Ledger, which shews, that the amount purchased for Januui-y, is 
 posted from fol. 4. in the Journal ; by referring to that Book, you have every necessary particular 
 in that entry. From the Sales in the Journal, the monthly accounts are made out, and referred 
 to in the same manner, 
 
 Merchants find it necessary, when their Sales are numerous in the place where they reside, to 
 keep a Memorandum Book for noting the monthly accounts sent in for settlement. When the 
 Purchases are numerous, they may also be noted and marked off when settled. By keeping this 
 Book accurate, it will be found to be particularly useful in the present Set ; and by carrying for-^ 
 ward the accounts which are not settled monthly to the succeeding month, and so on till a general 
 Balance is intended to be struck, they avUI be found to agree with the Balances of tlie accounts 
 of Sales and Purchases in the Ledger j and the particular Drs, and •Crs. which constitute these 
 are at once seen, as in the Balance at the end of the Journal. 
 
 As the Cash and Bill Books in the present Set, are the only subsidiary Books which differ in 
 the arrangement from the former, we have given a specin^en of each for qae month, which, when 
 understood, wiU be perfectly suiHiclenti 
 
 CASH-BOOK. 
 
 This book is ruled with an additional inner column, in which are entered the discounts received 
 and -paid ; -each &um being placed 4irectly opposite to that account from which it arises ; by whicli 
 means such entries of Discounts as are stated in the Day-Book for Set A. are Jivoided. The inner 
 columns are added monthly, and the balance of these is carried to the proper side of the outer 
 column, as a difference betwixt the sums received and paid for Discounts, &c. during the month. 
 
 When such entries occur frequently, this method of arranging the Discounts in columns will 
 greatly shorten the Cash in the Journal ; as the balance or difference only of the two sides is 
 carried into the Journal in one line monthly, instead of the particulars of such entries as is done 
 in Set A., and it requires only one line in the Ledger for each month. 
 
 The outer columns on either side contain the gross sums received and paid, which are entered 
 to their respective accounts in the Journal, and from thence into the Ledger. 
 
 The other principal alteration in this Book from the preceding Set, occurs in the charges ; in the 
 present Set a sum is occasionally taken for incidents, and accounted for before a general balance, by 
 the clerk who keeps the petty Cash, The sum which he then has on hand is entered to the credit 
 of the Account of Charges. This will account for the monthly br.lances not agreeing with the 
 former Set, until the last in June, 
 
 f These titles may b< varied, if the Accountant cliuficsj the former may be Buyers, and the latter Sellers. 
 
PRELIMINARY REMARKS ON SET B. 203 
 
 BILL-BOOK. 
 
 All that is necessary to notice on this Book, is to observe if the Bill received or granted be for 
 a settlement of goods, and the party reside in this country ; in Avhich case it is accordingly entered 
 either to the accounts of Purchases or Sales, as it may happen to Ijelong to these respective 
 accounts ; — if any transaction difl'erent from these occur, accounts are accordingly opened in the 
 Ledger for the Party, as may be seen in the specimen liere given. 
 
 The Bills received drawn on London, although recorded in this Book, are not Journalized from it, 
 but from the Cash-Book. In most cases it is usual to consider short-dated Bills on London as 
 Cash. 
 
 JOURNAL. 
 
 For the three first months we have arranged the several Drs. and Crs. in columns, and the 
 amount of each page will be found to agree, and which is carried forward to the end of each 
 month. The inner column is reserved for classing items of the same kind together, and carrying 
 the amount to the proper outer column ; by which method errors can be more easily detected 
 than by carrying each sum singly to the outer columns. By having the Journal ruled in this manner, 
 the posting of the Ledger can be readily checked without the necessity of comparing the Books ; 
 for by taking from the Ledger the amount monthly, or oftener, of the Drs. and Crs. they will be 
 found to agree with the amounts in the Journal, if correct. The columns may also be considered 
 as a farther check for pointing out the several Drs. and Crs. 
 
 The first, or left-hand column on the margin, contains the date, and the next the folio of the 
 Ledger where the account is posted. 
 
 When the articles in which a merchant deals are bulky and not numerous, the Purchases and 
 Sales may be arranged in columns, such as the present Set, for the three first months, and only 
 one general account of Goods opened in the Ledger. By this method many repetitions in the 
 Journal-entries are avoided, and the quantity of each kind of Goods on hand at any time can be 
 readily seen. It also shews what proportion the Sales bear to the Purchases, which is an 
 essential point. In a few instances, the terms of the Purqhases and Sales are omitted for the 
 conveniency of printing. 
 
 Some may probably object to the opening of only one General Account for all Goods on the 
 Merchant's own account; but it should be remembered, that the Ledger is not always the proper 
 place to shew the gain or loss upon each article. In many a business this would be quite 
 impracticable; it is enough to shew the gain or loss upon the whole. The Book of Wares, or 
 Stock Book, (a specimen of which has already been given,) is the place where every particular of 
 this kind should appear. 
 
 The Sales which are not guaranteed, are marked with the initials of the proprietor's name to 
 the entries in the Journal, which shew in whose favour the Bills are to be drawa. 
 
 LEDGER. 
 
 The Ledger ought to be considered merely as a copious Index to the Journal, and the Jouinal 
 the same to the Subsidiary Books. 
 
 The Bills both Receivable and Payable are here entered singly : this became necessary from 
 the method laid down of suppressing personal accounts. 
 
 In the Bills Receivable Account, there is a difference in the Balance from the preceding Set, 
 which arises from two Bills remaining at that account of J. Denny & Co's, who are supposed to be 
 bankrupts : As these Bills are not due at the time when a general balance is struck, they may, with 
 propriety, remain at the Bill Account till that time, or at least till a settlement takes place. 
 
 It was not necessary to have entered singly the Purchases and Sales made fn the course of the 
 month, as the Bills ; because the former are generally settled for at the lieginning «f the succeeding 
 month. 
 
 It was formerly observed,* that when Adventures are soon expected to come to an issue, we 
 may defer making any Journal-entry at the time when the Goods are shipped off, by which an 
 accoimt for the Adventure is avoided ; and when an Account Sales is rendered by the Agent, 
 debit him for the proceeds. This method is here followed. 
 
 , The several Bankrupt Accounts, upon which the probable loss is allowed in Set A., are here 
 entered in tlie maimer recommended under Bad Debts, page 75. 
 
 - -- — — ^ , ,. ■-- .,■■..■■-.■, ^ , — 
 
 * See Shipments Abroad, page 74. 
 
204 
 
 SPECIMEN OP A CASH AND BILI, 
 
 Cash 
 
 Received in February, 1817. 
 
 1 ' To Balance brought from last month, 
 
 5 To Thistle Bank, 
 
 8 To Royal Bank, 
 
 12 Toi5j7/s7?ecejrflA/e,disc''.No.'l65,Wm. Brodie&Co.due7 ^-,«. i„ « 
 
 «-.u A I /■ 3b234//12 // 6 
 2alh April, .. 3 
 
 170, W. Stirling & Sons, 7th May. 410 // 7// 10 
 
 180, R. Wilson & Co. 10th April, 172 // 9// 10 
 
 28 
 
 To Sales, Robert Easton, received from hira in fnll, 
 
 To liichard Conder, received his dft. on Kennedy, No. 190, pence retained. 
 To Bills Receivable, disc ^ . No. 173, T. Bisslaud'.!' Co. due > ^, ^^ . ^ 
 
 26tl) April,.. . . 3 
 176, J. Howie & Co. lOlh May, 1 10 // 4 // 
 187, T. Bissland & Co. lOlh May, 114 // 3 // 
 
 To Intfrcst, rec^. 7 days' Int. on £200. from W. Arnot 3/10, 
 
 To thistle Bank, 
 
 2o| To Royal Bank, > 
 
 ^6 To Strange, Dashwood, Sf Co. for my dft. in fav. Blackey & Co. No. 191, 
 To Projitand Loss, for difference betwixt discounts received and paid 1 
 
 this month and 3/10, as above, . . . . j 
 
 Entered Jour. Pa. 5. 
 
 Discount 
 Paid. 
 
 7//14 u 4 
 1 // 9 // 6 
 // // 4 
 
 4 If Iff] 
 
 16// 11 //3 
 
 29//16 // 6 
 
 Gross 
 
 Swns 
 
 Received. 
 
 7 
 
 .2 
 
 1 
 
 110 
 
 n 
 
 // 
 
 270 
 
 It 
 
 // 
 
 817 
 
 10 
 
 2 
 
 113 
 
 19 6| 
 
 237 
 
 12 
 
 4 
 
 387 
 
 11 
 
 8 
 
 210 
 
 li 
 
 // 
 
 120 
 
 It 
 
 // 
 
 300 
 
 \\ 
 
 // 
 
 16 
 
 15^ 
 
 1 
 
 2591 
 
 ii'ioj 
 
 Bills 
 
 Jour. 
 
 No. 
 
 When 
 Reed. 
 
 On Account of 
 
 By whom 
 drawn. 
 
 On whom drawn. 
 
 To whom 
 Payable. 
 
 3 
 3 
 8 
 3 
 
 173 
 174 
 175 
 176 
 177 
 178 
 179 
 180 
 181 
 
 1817 
 Jan. 
 
 4 
 
 5 
 // 
 7 
 // 
 8 
 // 
 
 10 
 12 
 
 Sales, T. Bissland & Co. 
 
 D.Johnson, Son, &Cree 
 
 William Arnot 
 
 John Howie & Co. 
 Strange, Dashwood, & Co* 
 Sales, Campbell, Dale <fe Co. 
 
 W. Gillespie <S: Co, 
 Robert Wilson & Co. 
 Sales, John Cochran 
 
 •» 
 
 1 .. . -1 — 1.; — 
 
 Themselves 
 
 Ditto 
 
 Himself 
 
 Themselves 
 
 Myself 
 
 Ditto 
 
 Ditto 
 
 Ditto 
 
 Himself 
 
 T. Bissland & Co. 
 D.Johnson,Son&Co. 
 Will. Arnot 
 John Howie <fe Co. 
 Strange &. Co. 
 Campbell,Dale,&Co 
 Wm. Gillespie ik Co 
 Robt. Wilson & Co. 
 John Cochran 
 
 My Order 
 
 Ditto 
 
 Ditto 
 
 Ditto 
 
 F.Driftkwafei 
 
 My Order. 
 
 Ditto 
 
 Ditto 
 
 Ditto 
 
 i", .... ... 
 
 3 
 3 
 3 
 8 
 
 BlLLSl 
 
 Pa. 
 
 Jour. 
 
 No. 
 
 When 
 Accepd. 
 
 On Account of. 
 
 By whom 
 drawn, 
 
 To whom Payable. 
 
 6 
 6 
 6 
 
 81 
 82 
 83 
 
 Feb. 
 
 ^ 
 
 11 
 23 
 
 .PuRCHASES^T. Bissland&Co. 
 Scruton & Campbell 
 Mayne & Rowley 
 
 ' t- - ' — 
 
 Myself 
 
 Th'emselves 
 
 J.Baker&Co 
 
 Thomas Bissland & Co. 
 Kelly & Gow 
 Christie & Shaw 
 
BOOK, FOR SET B. 
 
 205 
 
 Book. 
 
 Paid in February, 1817. 
 
 Discounts 
 Received. 
 
 14 // // 6 
 
 By Bills Payable, paid No 65, James Finlay & Co. 
 
 By Purchases, James Finlay & Co. paid them in full, 
 
 By Royal Bank, 
 
 By Thistle Bank, 
 
 By Strange, Dashwood, Sf Co. remd. tbera Conder's dft. on Kennedy, 
 
 No, 190 
 
 By William Bogle Sf Co. paid them in full, 
 
 By Royal Bank, . . ! 
 
 By Strange, Dashwood, Sc Co. remd. More's dft. on Downe & Co. @ 45 d.j 
 
 By Bills Payable, paid No. 71, Blackey & Co | 
 
 By Charges, paid R. Strong 8 week's wages, @ 12/,. | 
 
 By Blackey, Hcrdisty, Sf Co. remd. them dft. on Strange & Co. No. 101. 15//16 // 
 By Goods, paid Duty, Freight, and Charges, on 110 Bar. Ashes, 4~ " 
 
 Fanny, 
 
 By Charges, taken for Petty Charges, 
 
 By House Expences, this month, 
 
 By Balance, to next month, -, • 
 
 Entered Jour. Pa. 5. 
 
 29//16 // 6 
 
 Gross Sums 
 Paid. 
 
 11215 
 
 28010 
 
 GOO // 
 
 120 // 
 
 23712 
 
 8 
 
 4 
 
 400 
 
 // 
 
 18311 
 
 21013 
 
 416 
 
 316 7 
 
 81 4 
 
 3 3 
 
 20 
 
 // 
 
 12 
 
 16 
 
 259111 
 
 10 
 
 lOj 
 
 Ueceivable. 
 
 Place. 
 
 Date* 
 
 Term. 
 
 Where 
 Payable. 
 
 When due. 
 
 Sum. 
 
 When & 
 
 How disposed of. 
 
 Pa. 
 
 Jour. 
 
 
 1816 
 
 
 
 
 
 
 
 
 
 
 
 
 Paisley 
 
 Dec. 
 1817 
 
 23 
 
 4 mos. 
 
 Glasgow 
 
 26lh Apr. 
 
 163 
 
 4 
 
 8 
 
 Feb. 
 
 12 
 
 Discd. with Royal Bank 
 
 5 
 
 Perth 
 
 Jan. 
 
 5 
 
 6 mos. 
 
 Do. 
 
 eth July 
 
 95 
 
 6 
 
 
 
 
 
 
 Glasgow 
 
 Jan. 
 
 5 
 
 3 mos. 
 
 Do. 
 
 8th Apr. 
 
 14.) 
 
 10 
 
 
 Jan. 
 
 8 
 
 Discd. with Royal Bank 
 
 2 
 
 Do. 
 
 Jan. 
 
 7 
 
 4 mos. 
 
 Do. 
 
 lOih May 
 
 110 
 
 4 
 
 
 Feb. 
 
 19 
 
 Ditto Thistle Bank 
 
 5 
 
 Do. 
 
 Jauw 
 
 7 
 
 3 mos. 
 
 London 
 
 10th Apr. 
 
 210 
 
 iO 
 
 
 Jan. 
 
 7 
 
 Remd. P. Drinkwater . . 
 
 3 
 
 Do. 
 
 Jan. 
 
 1 
 
 6 mos. 
 
 Glasgow 
 
 4th July 
 
 126 
 
 14 
 
 
 
 
 
 
 Do. 
 
 Jan. 
 
 5 
 
 5 mos. 
 
 Do. 
 
 8th June 
 
 240 
 
 15 
 
 6 
 
 Mar. 
 
 19 
 
 Discd. with Royal Bank 
 
 8 
 
 Do. 
 
 Jan. 
 
 7 
 
 3 mos. 
 
 London 
 
 10th Apr. 
 
 172 
 
 9 
 
 10 
 
 Feb. 
 
 12 
 
 Ditto Thistle Bank 
 
 5 
 
 Do. 
 
 Jan. 
 
 11 
 
 4 mos. 
 
 Glasgow 
 
 14th May 
 
 264 
 
 // 
 
 9 
 
 Mar. 
 
 5 
 
 Dittb Ditto 
 
 8 
 
 
 PAYABXiE. 
 
 
 Place. 
 
 Date & 
 
 Term. 
 
 Where 
 Payable. 
 
 When due. 
 
 Sum. 
 
 When & 
 
 To whom Paid. 
 
 Pa. 
 
 Jour. 
 
 Glasgow 
 
 Feb. 
 
 3 6 mos. 
 
 Glasgow 
 
 6th Aug. 
 
 124 
 
 10 
 
 8 
 
 
 
 - 
 
 
 London 
 
 Feb. 
 
 8 3 mos. 
 
 London 
 
 nth May 
 
 302 
 
 13 
 
 6 
 
 May 
 
 8 
 
 Remd. to Strange & Co. 
 
 15 
 
 Do. 
 
 Feb. 
 
 23 
 
 90 ds. 
 
 Do. 
 
 27th May 
 
 38.5 
 
 8 
 
 11 
 
 
 24 
 
 Ditto 
 
 15 
 
 3 F 
 
206 
 
 JOURNAL, 
 
 (H 
 
 B. 
 
 Glasgow, January, 1817. 
 
 1 J 
 
 Sundries, Drs. to Stock. 
 
 For the following Balances in my favour, 31st nlto> transferred 
 from the preceding Ledger. 
 
 Cash, for Balance in hand. 
 Thistle Bank, 
 
 Goods, Cotton Yarn, 220 Bdles on hand, as ^ Tnvent. 
 
 Pa. Jm, 
 
 Cotton, 37 Bags 
 
 Madder, 12 Casks, 
 
 2 
 
 Bills Rec Ely A3 LE, for the foUowingBills in hand, m. 
 
 No. 157, Hugh Glen Sc Co's,, due eth Jan 
 
 159, Nimmo <feBell, .22d Feb 
 
 163, Ord &Dow 26th Mar 
 
 ^ 164, William Simpson, 15th Apr , 
 
 165, James Denny & Co 25th Apr , 
 
 170, William Stirling & Sons, 7th May . . . . , 
 
 171, P. & J. Macadam, .. ..14th June,.. .. 
 
 172, Watson, Arthur & Co... 11th June,.... 
 
 Dr. 
 
 32 /'lO //2 
 1022 //7 //4 
 
 1054 
 
 293 //1 rQ 
 
 93B//18 // 1 
 443// 15 // 1 
 
 Furniture, 
 
 Sales, «... For Goods sold to the following Persons, for 
 Bills or Cash not yet collected, viz. 
 
 William Simpson, Glasgow, ...... 
 
 Robert Easton, .Ditto, 
 
 Campbell, Dale, & Co, Ditto, 
 
 William Ferguson, ....Ditto 
 
 John Cochran, Ditto, 
 
 John Howie ^ Co, ....Ditto 
 
 William Arnot, Ditto, , . ...... 
 
 William Gillespie & Co. Anderston, , . . . 
 
 Tho. Bissland & Co. . .Paisley, 
 
 D. Johnson, Son, & Cree, Perth, 
 
 Robert Wilson & Co. Manchester, 
 HiCHAED CoNDEK, New York, .... 
 
 289//10 // 7 
 145//11 //8 
 
 212 // 6 // 
 i96 //5 A'O 
 234//12 // 6 
 410 //7//10 
 368 // 4 // 9 
 353 //1 8 I/O 
 
 17 
 
 1676 
 
 2210 
 71 
 
 72// U //6 
 113//19 //6 
 211 //6//6 
 117//10 // 
 192// 18 // 6 
 
 no // 4 // 
 
 145//10 I/O 
 
 240// 15 1/6 
 
 163 //4 //8 
 
 95 // 6 // 
 
 Carried Forward, 
 
 Cr. 
 
 6886 19 10 
 
 1463 
 172 
 237 
 
 0886 
 
 (9 
 
 10 
 
 6886 
 
 1910 
 
(2) 
 
 JOURNAL. 
 
 Glasgow, January, 1817. 
 
 207 
 
 1 1 
 
 1 
 
 9 
 
 11 
 
 12 
 
 2 1 
 
 4! 1 
 
 14 
 21 
 
 12 
 
 5 
 
 6 
 
 Brought forward, 
 Stock, Dr. to Sundries 
 
 For the following Balances against me, 31st ulto. transferred 
 from the preceding Ledger. , 
 
 To Royal Bank, Cr. of £1000 
 
 To William Bogle A Co 
 
 To Peter Drink water, Manchester, 
 
 ToSTRANGE,t)ASHWOOD,& Co. Bankers, London, 7 
 
 Cr. of £1500. j 
 To Bills Payable, for the following Bills under 
 accept, viz. 
 
 No. 57, Dunn, Smith, & Co. due 2d Jan 
 
 65, James Finlay & Co 5th Feb 
 
 68, James Handyside, .... 26th Jan 
 
 71, Blackey,Hardisty,&Co.21st Feb 
 
 74, Christie & Shaw, . . . .20th Mar.. . . . 
 76, Dale & M'Intosh, .... 25th Mar 
 
 To Purchases, For Goods bought of the following 
 Persons for Bills or Cash, not yet settled, viz 
 
 James Finlay & Co. Glasgow, 
 
 Michael Watson, Leith, 
 
 George Bowie & Co. A berdeeu, 
 
 Cash, Dr. to Sundries. 
 
 6886 19 10 
 338713 4 
 
 195//11//10 
 112// 15 //O 
 
 178 // 4 // 6 
 210/' 1 3 f/0 
 184//16 //8 
 243 // 6 // 6 
 
 436// 1 7 //8 
 370 // 1 // 4 
 4G0//15//10 
 
 Received this month. 
 
 To Thistle Bank, ^ order. 
 
 To Royal Bank, <^ order, . 
 
 25th, ditto, 
 
 To Bills Receivable, Received Payt. of No. 157, 
 8th discounted No. 163, due 26th Mar. .. 
 
 // ditto 175, ,...8th Apr. .. 
 
 22 ditto 164, , . . .5th Apr. , . 
 
 To Strange, Dashwood, & Co. for my Draft in 1 
 fav. Drinkwater, No. 177, J 
 To Sales, Will, Ferguson, received from him in full. 
 To Goods, for 25 bundles Cotton Yarn, p. D. B. p. 3 
 
 Cairied forward, 
 
 120 // // 
 220 I/O I/O 
 
 289//10 1/1 
 212 // 6 // 
 145//10 // 
 196 // 5 // 
 
 1721 
 
 11996 
 
 6886 19 10 
 
 15 
 
 11 
 
 156 
 
 8 
 
 210 
 
 619 
 
 1125 
 
 9 ] 
 
 1267 
 
 172 
 
 340 
 
 843 
 210 
 
 117 
 
 37 
 
 11996 
 
 14 
 
 10 
 
208 
 
 JOURNAL. 
 
 Glasgow, January, 1817* 
 
 (3) 
 
 4 
 & 
 
 7 
 14 
 
 22 
 24 
 
 Brought forward^ 
 Sun dries Drs. to Cash 
 
 Paid this month. 
 
 4 BfLLS Payable, retired No. 57, 
 i 25th ditto,.. 68, 
 
 12, Strange, DasHWood, Sc Co, remitted themMore's | 
 dft. on Downe «& Co. at 45 days, ^ 
 
 Royal Bank, ^ receipt, ■, 
 
 8ih, ditto, 
 
 10 
 
 11 
 
 PeterDriNkwater, remitted biin dft. on Strange 
 
 1 Thistle Bank, ^ rect.' .. 
 I 22d ditto, 
 
 n dft. on Strange") 
 & Co. No. 177, j 
 
 195wll//10 
 
 178 // 4 // 6 
 
 286//12 // 
 
 390 // // 
 
 8j Charges, taken for Petty Charges, * 
 
 6 Goods, paid sundry carriages of Cotton Yarn, , . . . 
 
 Freight &. carriage, on 9 Casks Mad- 1 
 
 der from Loudon, j 
 
 Flouse Expences this mo. < 
 
 Ptotit aud Loss, discounts paid this mo. 
 
 Bills Receivable, Dr. to Sundries. 
 
 For the Bills received this month. 
 
 ToSALES,Tho.B!ssland&Co.No.l73,dueApr.26,. 
 
 12 
 
 5th D. Johnson, Son, & Crce, 174, 
 
 // WiUiamArnot, 173, 
 
 r John Howie & Co 176, 
 
 J Campbell, Dale, & Co. . . 178, 
 
 // Will. Gillespie <Si Co 179, 
 
 John Cochran, 181, 
 
 July 8,. 
 Apr. 8,. 
 May 10,. 
 July 4,. 
 June 8,. 
 ]Mayl4,. 
 
 ToR.WlLSON&Co.payl.London,180, .. Apr.lO,.. 
 
 Purchases, Dr. to Bills Payable. 
 For the following Bills accepted this month. 
 
 5th James Finlay <& Co. No. 77, due July 4,.. 
 
 11 Michael Watson, 78,.... Apr. 7,.. 
 
 * Ditto, 79,.... June 12,.. 
 
 12 Geo. Bowie «fe Co 80, Apr.lO,.. 
 
 Carrii d forward. 
 
 110 V // 
 200 //O //O 
 
 11996 
 
 7 // 4 // 2 
 10 // 3 // } 
 
 163 /■/4//8 
 95 // 6 // 
 145// 10 // 
 110 // 4 // 
 126//14//0 
 240// 15 II G 
 264 // // 9 
 
 156// 7 //8 
 235 //1 5 //6 
 
 134 //5//10 
 460//15//10 
 
 373 
 120 
 
 676 
 
 2ie 
 
 310 
 5 
 
 17 
 
 21 
 12 
 
 1318 
 
 987, 4 
 
 16C48 12 
 
 10 
 
 11996 9 
 1746 14 
 
 1145 
 172 
 
 98: 
 
 16048 
 
 12 
 
 ^ ' .A » 
 
 10 
 
(4) 
 
 JOUUNAIi. 
 
 Glasgow, January, 1817. 
 
 209 
 
 4 
 10 
 14 
 •22 
 
 17 
 
 Brought forward, 
 to Sundries. 
 
 Goods, D? 
 
 For the Amount bought this mouth, P. B. 
 
 To Purchases, Tho. Bissland & Co. Bill 1 
 
 G mos. ^ 
 
 To Peter Drinkwater, 2 mos. & Bill 7 
 
 on London 2 raos. j 
 
 To SCRUTON&CAMPBELL,Biliat3m0S. 7 
 
 Payable in London, j 
 
 To Blackey, Hardisty, & Co. 5 ^ Ct. j 
 
 for Bill on London 2 mos. j 
 
 Mad 
 
 Casks 
 
 Yarn 
 Bun. 
 
 73 
 
 99 
 
 228 
 
 9 400 
 
 Sales, Dr. to Goods. 
 ,Por the Amount sold this month, D. B. 
 
 Mad. Cotn, 
 
 8 
 
 // 
 
 12 
 
 15 
 
 // 
 
 25 
 17 
 21 
 28 
 
 2d William Simpson, Bill at 6 mos. 
 
 4 Watson, Arthur & Co..G mos. 
 
 Crorabie& Carnegie,.... 4 mos. 
 
 Todd &Shortridge, ....6 ... 
 
 John Cochran, 6 ... 
 
 W. Stirling & Sons, (5 ... 
 
 Tho. Bisslaud & Co 4 ... 
 
 Ditto, 4 ... 
 
 Campbell, Dale & Co. ..6 ... 
 
 Dinwiddie & Paterson, . . 6 ... 
 
 John Pattison & Co 4 ... 
 
 Casks 
 
 11 
 
 Yarn 
 Bun. 
 
 75 
 
 44 
 
 108 
 12 
 
 22 i.239 
 
 Goods, Dr. to William Bogle Sf Co. 
 For Premium of Insurance on 110 Barrels Ashes from New 
 York, per the Frances, D. Bralne, £395. at 2 guineas per 
 Cent, and Policy 22s. D. B. p. 3 
 
 16048 
 862 
 
 1418 
 
 lie//12//6 
 
 98 // 2 // 4 
 
 41 // 6 // 7: 
 117 // 5 // 2j 
 
 71 //2//3j 
 241 // 3 // 
 114 // 3 // 
 236//18 // 6 
 162 //6//6 
 
 14 // 9//10 
 204//13 // 4 
 
 18338 
 
 16048 
 
 124 
 119 
 302 
 316 
 
 12 
 
 10 a 
 
 4 
 
 13 6 
 
 i 
 7 // 
 
 1418 3 
 
 11 
 
 11 
 
 19 
 
 1833819 
 
 3g 
 
210 
 
 JOITRNAI*. 
 
 Glasgow, February ^ 1817. 
 
 (5) 
 
 1 
 
 12 
 
 14 
 18 
 
 2G 
 
 28 
 
 8 
 12 
 
 14 
 18 
 
 19 
 25 
 
 26 
 
 28 
 
 Ga6H Dr. to Sundries. 
 Received this month. 
 
 258319 
 
 To Thistle Bank, ^ order, . 
 21st, ditto,, 
 
 To Royal Bank, ditto, . 
 
 25th, ditto,. 
 
 To Bills Receivable, disc... No. 165, due 25 April, 
 
 II 
 u 
 19th, 
 II 
 II 
 
 ditto, 
 ditto, 
 ditto, 
 ditto, 
 ditto. 
 
 170, 
 
 .... 180, 
 
 173, 
 
 170, 
 
 187, 
 
 7 Mat, 
 10 April, 
 26 . . . . 
 10 May, 
 18 
 
 To Sales, Rob. Easton, received from him in full 
 
 To Richard Conder, for his draft on G. & R. Ken- 7 
 
 nedy, No. 190, and pence 4d.3 
 
 To Strange, Dash wood, & Co, for my draft, in fav. 7 
 
 Blackey, Hardisty, «fc'Co. No. 191, \ 
 
 To Profit and Loss, for difference betwixt discounts 7 
 
 allowed and given this month, j 
 
 Sundries Dr*. <o CcfiA, 
 
 Paid tliis month. 
 Bills Pay ABLE,,.,, paid No. 65,..., 
 2!st ditto,.. 71,..,. 
 
 Purchases.... James Finlay & Co; paid them in full. 
 
 Royal Bank, ^ receipt, 
 
 19th, ditto-, ,.. i 
 
 Thistle Bank,,... ditto 
 
 Strange, Dashwood, & Co. remitted Conder, on 7 
 
 Kennedy, No. 190, j 
 19th, t . . . More on Downe, 45 days, 
 
 William Bogle, & Co. paid them in full, 
 
 Charges Paid Rob. Strong, my Porter, Wages, .. 
 
 26th, taken for petty Charges, . . . . 
 
 Goods Paid Duty, Freight, and Charges, on 110 ) 
 
 barrels Ashes, ^ Frances, \ 
 Blackey, Hardisty, & Co. remitted them Draft on 7 
 
 Strange, & Co. No. 191, j 
 Discount allowed for ditto. , . . 
 
 House Expenses,.... this month, 
 
 Carried forward^ 
 
 110//0//0 
 
 210 // // 
 
 270 // // 
 120 //O //O 
 
 234//12 // 6 
 
 410 // 7//10 
 172 // 9//10 
 163 // 4 // 8 
 110 //4//0 
 114//3//0 
 
 112//15 // 
 210// 13 //O 
 
 600 V // 
 
 400 // // 
 
 237^12 // 
 183 //ll f'O 
 
 4//16 // 
 3 // 3 // 
 
 300//11 I/O 
 16//16 // 
 
 323 
 
 280 
 
 1000 
 120 
 
 421 3 
 
 8 4 
 
 7 
 
 81 
 
 316 
 20 
 
 5162 
 
 320 
 
 390 // 
 
 1205 1 
 11319 
 
 23712 
 
 30011 
 
 16 
 
 257815 
 
 5162 
 
 15 
 
 10 
 6 
 
 4 
 
 10 
 
(») 
 
 JOURNAL. 
 
 Glasgow, February, 1817. 
 
 %\\ 
 
 i 2 
 
 5 
 
 1112 
 
 •23 
 
 13 
 
 1613 
 
 23 
 
 13 
 
 23 
 
 Brought forward, 
 Bills Receivable, Dr. to Sales, 
 
 For the Bills received tbis month. 
 
 3d, Wm. Stirling & Sons, No. 182, due Aug. C. 
 
 G Campbell, Dale, & Co. .. 183, .... July 9.. 
 
 9 Todd & Shoitridge, .... 184, .... Aug. 12. . 
 12 Watson, Arthur, & Co.. . 185, .... // 14. . 
 16 Will. Simpson, 186, .... July 19 . . 
 
 H Tho. Bisslaud & Co 187, May 18 . . 
 
 tf Ditto, 188,.... // 28.. 
 
 V John Pattisou, & Co ... . 189, .... // 31 . 
 
 SuKDRiES Drs. to Bills Payable, 
 
 For the following Bills accepted this month. 
 
 Purchases, Tho. Bissland & Co. No. 81, due Aug. 6, 
 
 ScRUTON & Campbell, payable in London, No82. 7 
 
 due May 11, | 
 Mayn e & Rowley, Ditto, to J. Baker & Co. No. 83, 1 
 
 due May 27,3 
 
 Goods Dr. to Sundries, 
 For the following bought this month, P. B. 
 
 Exp. 
 
 Goods. 
 
 ToPuBCHASES,J.Finlay&Co. billOmo. 
 20th, Wm. Stirling & Sons, 
 
 To MAYNE& RowLEY,^Frances,90 ds 
 
 Pieces. 
 200 
 
 200 
 
 Ashes 
 Casks 
 
 110 
 
 110 
 
 Yam 
 B n 
 
 90 
 
 90 
 
 Mayne & Rowley Dr. to Sundries, 
 
 For Goods shipped by their order, on board the Atlantic, 
 J. King, master, for New-York, per I, B. pa. 
 
 To Goods . . for amount of 140 pieces, export, with com 
 
 To Charges, Ditto 
 
 To Insurance, with Policy and Commission, 
 
 Sundries, Drs. to fVilliam Bogle, Sf Co. 
 For Premium of Insurance on the following, this month, D. B. 
 Goods, premium on 15 casks Madder, ^ the Susanna, -v 
 from London to Leith, £545. @ 12/9, ^ [ 
 
 Cent, and Policy, 16/6 J 
 
 Insurance, premium on Goods by the Atlantic, -j 
 J. King, for New-York, on £355. @ 2 J 
 ' 3 
 
 Guineas, ^ Cent, and Policy, 22/. 
 
 Carried forward. 
 
 5162 15 
 1448 6 
 
 241 ffS ffO 
 246// 19 //O 
 
 117 // 5 // 2 
 98 // 2 // 4 
 189 //4//0 
 114// 3 I/O 
 236// 18 // 6 
 204//18 // 4 
 
 129 // // 
 492// 19 // 2 
 
 124 
 302 
 
 385 
 
 1007 
 
 355 
 
 8800 
 
 19 
 
 11 
 
 5162 
 
 15 
 
 1448 
 
 812 
 
 13 
 
 621 
 385 
 
 19 
 
 2 
 11 
 
 343 
 
 1 
 
 10 
 
 12 
 
 17 
 
 8800 1 2 
 
212 
 
 jotjrnal; 
 
 Glasgow, February, 1817. 
 
 0) 
 
 22 
 
 Brought Forward, 
 Sales Dr. to Goods, 
 For Amount sold this month, D. R. 
 
 6 
 
 8 
 
 11 
 
 // 
 
 18 
 25 
 
 // 
 
 2S 
 
 4th William FergusoD,. 
 
 // Campbell, Dale, & Co. ,, 
 
 Robert Easton, 
 
 William Gillespie & Co.. . 
 
 Crorabie (fe Carnegie, . . . . 
 
 William Simpson, 
 
 Watson, Arthur, & Co. . . 
 
 Dinwiddle <!k Patterson,.. 
 
 Kibble, Forster <fe Co, .. . 
 Ditto, 
 
 Michael Watson, 
 
 Ashes' Mad 
 Casks Casks 
 
 24 
 
 13 
 
 20 
 
 Cot 
 Bags 
 
 Yarn 
 
 Bun. 
 
 97 
 
 48 
 
 30 
 
 66 
 
 11 
 
 67 9 4 I 242 
 
 NiM>to & Bell Dr. to Sundries, 
 To Bills Receivable, No. 159, due this day, not 
 
 146 // 7 // 
 77 // 3 // 
 57//17//5 
 
 153//19 f/9 
 95//10//10 
 8G ijQ 1/6 
 
 129 // 2 // 8 
 14 // 8//10 
 
 205// 19 // 8 
 61 //1 5 //6 
 
 112 //I //l> 
 
 To Charges, for protesting Ditto, 
 
 y, not 1 
 paid, j 
 
 f M ,&u. 
 
 ;ii,H 
 
 ^ , 
 
 /-^iio/vli. 
 ^< . . ♦ . . . 
 
 8800 
 1140 
 
 8800 
 
 145 
 
 10086 
 
 14 
 
 1140 
 
 145 
 
 10080 
 
 12 
 
(») 
 
 JOURNAL. 
 
 Glasgow, March, 1017. 
 
 213 
 
 11 
 
 Cash, Dr. to Sundries, 
 
 Received this month. 
 
 To Bills Receivable, disc. No. 181, due 14th May, 
 
 // ditto, 189,....3Ist May, 
 
 12thditto, 188,.... 28th .... 
 
 19 ditto, 193,.... 4tii June, 
 
 // ditto, 179,.... 8th .... 
 
 26 ditto, I7l,....14lh .... 
 
 2692 
 
 ditto. 
 
 ,172, 
 
 11th 
 
 18 
 
 20 
 25 
 
 To Goods, received for 3 bundles Cotton Yarn, ^ 1 
 
 D. B. Pa. 8. / 
 To Sales, William Ferguson, reed, in full, 
 
 tf Robert Easton, ditto 
 
 12th Mich. Watson ditto, .... 
 
 16 Camp^bell, Dale, & Co. ditto, .... 
 
 To Strange, Dashwood, & Co. for my dft. in fav.7 
 
 Drinkwater, No. 197, j 
 
 To Royal Bank, ^ order, 
 
 To Thistle Bank, 
 
 264 // // 9 
 204//13//4 
 236//18 // 6 
 136//17 // 5 
 240// 15 If 6 
 368 // 4 // 9 
 353//18 // 
 
 146 // 7 // 
 
 57 //17 // 5 
 
 1 12 // 1 // 
 
 77 // 3 J' 6 
 
 11 
 12 
 
 16 
 
 1'/ 
 18 
 
 19 
 
 20 
 
 26 
 31 
 
 9 
 
 7 
 u 8 
 
 Sundries Drs. to Cash. 
 
 Paid this month. 
 
 Goods... ..Paid Carriage of Yarn, from Manchester, 
 
 16th Charges, ^ Jessie, for London, 
 
 20 Freight & Charges on Madder, 1 
 
 from London, j 
 
 Royal Bank,. . . .^ receipt, 
 11th ditto, .. 
 26 ditto, .. 
 
 House Expenses, 
 
 Thistle Bank,....^ rect. 
 16th ditto. . 
 
 FuRNiTURE..Paid for a Desk, 
 
 Charges.. Taken for Petty Charges, 
 
 Peter Drinkwater, remd. dft. on Strange, DashO 
 
 wood, & Co. No. 197. j 
 Strange, Dashwood, & Go. remd. dft. on Downe 7 
 
 & Co. 45 days, j 
 
 Bills Payable.. Paid Ne. 74, 
 
 25th 76, 
 
 Ord & Dow, paid their bill, Ibey having failed, 
 James Irvine, my Clerk, 3 months' Salary, .. 
 Profit and Loss, discounts paid this mo 
 
 Carried forward, 
 
 3 H 
 
 1//15 1/2 
 5//15 // 8 
 
 13//10 f/ 3 
 
 460 // // 
 200 // // 
 305 // // 
 
 320 // // 
 70 // // 
 
 21 1 
 
 965 
 12 
 
 184//16 // 8 
 243 // 6 // 6 
 
 390 
 
 8 
 
 17 
 
 119 4 
 
 310 // 
 
 428 3 
 
 212 6 
 
 1710 
 
 36!l8 
 
 ^80 6 
 
 1805 
 4 
 
 393 
 
 119 
 
 140 
 230 
 
 2538 
 
 8 
 
 11 
 
 5230 
 
214 
 
 JOURNAL. 
 Glasgow, March, 1817. 
 
 («) 
 
 26 
 
 11 
 
 Brotigh t forward. 
 Bills Receivable Dr. to Sundrks 
 
 For the Bills received this month. 
 
 ToSales,..W. Gillespie & Co.No.l92, dueSep.lO 
 12thCronibie & Carnegie, 193,. . . .June 4 
 
 // Wm. Simpson, 1J)4,. . .Sept. 8 
 
 // Kibble, Forster, & Co. 195, .... Aug. 6. 
 13 Watsou, Arthur, & Co. 196, June 21. 
 
 153//19 // 9 
 136//17 // 5 
 
 86 // 6 // 6 
 267// 15 //'^ 
 129 // 2 // 8 
 
 5230 
 924 
 
 5230 5 
 
 To NiMMO & Bell, their draft 7 ,go 
 
 on Brown & Co. j^ '** 
 
 // Ditto 199, . . , 
 
 // Their own acceptance . .200,. . . 
 
 • July 9, 
 
 .Sept. 9. 
 ,Dec. 9. 
 
 '^t 
 
 Purchases Dr. to Bills Payable. 
 
 For the Bills accepted this month. 
 James Finlay & Co. No. 84, due Sep. 10 
 Wm. Stirling & Sons,. . ..85,.., ,..^.. .10. 
 
 To 
 To 
 
 Goods Dr. to Sundries, 
 
 For amount bought this month, P. B. 
 
 Exp. I 
 GoodsMadr 
 Pieces Casks 
 
 37 // 2 // 3 
 
 56 // 3 // 
 56 //16 // 9 
 
 129 // // 
 492// 1 9 //2 
 
 5 To 
 
 26 
 
 114 
 
 SCRUTON & CamJ»3ELL, 
 
 Peter Drink WATER,.. 
 Purchases, Wm. Gilles- 
 pie & Co. 
 9th Todd & Shortridge, .".! 186 
 
 12 James Finlay & Co, . 
 // Rothsay Spinning Co 
 
 13 Ditto 
 
 14 Dennistoun & Co... , 
 
 300 
 
 Coin. 
 
 Yarn 
 Bun. 
 
 15 
 
 15 
 
 88 
 
 100 
 300 
 400 
 
 19 
 
 621 
 
 774 
 
 150 
 
 19 
 
 621 
 
 19 
 
 8358 
 
 19 888 
 
 NiMMO & Bell, Dr. to Profit Sf Loss. 
 
 For amount of interest dne on, and included in their instal- 
 ment bills, received this day, as per D. B.. . . . . 
 
 245//19 //3 
 
 389 // 4 v 
 118//19 i/b 
 432 // 5 // C 
 575 // 7 // 6 
 602 // 7 // 3 
 
 Carried forward, 
 
 »v 
 
 16 
 
 542 
 452 
 
 2364 
 
 10139 
 
 11 
 
 10 
 
 10139 
 
 11 
 
 10 
 
(10) 
 
 JOURNAl.. 
 
 Glasgow, March, 1817. 
 
 215 
 
 12 
 28 
 
 Brought Forward) 
 Sundries, Drs. 
 
 For Goods shipped by their order for Hamburgh, by the fol- 
 lowing Vessels, this mo. per I. B. Pa 
 
 HOLFORD, RucKER, & Co. <^ the Isabella, Brown,... 2 
 Richard Conder, <^ the Hopewell, Rankine, 3 
 
 '*.k> 
 
 Ex. Goods 
 
 Pieces. 
 
 186 
 
 Crs. 
 
 Yarn. 
 Bundles, 
 580 
 
 Amount with Coinm** 
 
 12 
 
 To Goods,.. . 
 To Charges, 
 To Insurance, .with Comni" 
 
 Sales Dr. to Goods. 
 For Amount sold this iJioilth, I>. B. 
 
 Ashes Mad. Cotn 
 
 2d John Cochran, ...... 
 
 7 John Kingan 
 
 // H. Houldsworth & Co. 
 16 Ditto, 
 
 8 Crombie and Carnegie, 
 12 Penman & Brown, . . . . 
 // Todd & Shortridge, . . 
 
 // ..Ditto, 
 
 19 Johnson, Son, & Co. .. 
 22 Kibble, Porster,, & Co. 
 
 Casks; Cask! 
 
 14 
 
 14 
 
 Bags 
 
 7 
 
 10 
 4 . 
 
 24 
 
 Yarn 
 Bun. 
 
 48 
 
 32 
 
 100 
 
 171 
 
 351 
 
 16 
 
 Sundries, Dis. to William Bogle 8f Co 
 For preni. of Insurance, on the foUovviiig this month, D, B 
 Insurance, Prcm. on Goods by the Isabella, Brown 
 for Hamburgh, on £360. @ 4-5/. ^ Cent 
 
 and Policy 22/ 
 
 26th Prem. on Goods by the Hopewell, Ran- 
 kine, for Hamburgh, on £925. at 2 guin 
 
 ^Cent. and Policy 55/ 
 
 Goods, Prem. on Goods by the Jessie, for London 
 on £410, @ 12/9, ^ Cent., and policy 13/9' 
 
 ;s 
 
 ;} 
 
 63// 10 // 1 
 196//11 1/4 
 207 // 2 // 1 
 273// 16 // 8 
 114 // 1 //6 
 137//13//7 
 129// 15 //7 
 
 66'/ 17// 11 
 282//11 //6 
 166 1/9 uS 
 
 T .oK bi 
 
 9 // 4 // 
 
 22 // 3 // 6 
 
 10139 
 
 357 
 923 
 
 11 
 
 10 
 
 10 
 
 10139 
 
 11 
 
 10 
 
 1231 
 12 
 37 
 
 1638 
 
 1638 
 
 34 
 
 13 
 
 31 
 3 
 
 13094 
 
 13094 
 
?t6 
 
 JOURNAL. 
 
 Glasgow, April, 1817. 
 
 (10 
 
 17 
 23 
 
 25 
 30! 
 
 Cash, Dr. to Sundries, 
 Received this month. 
 
 To Royal Bank, ^ order, 
 
 13th ditto, 
 
 To Goods,,. Received Prawback on Goods by the Isabella, 
 
 To Thistle Ba?*k, ^ order 
 
 10th ditto, , 
 
 To Stranoe, Dashwood, & Co. for my dft. fav. Drinkwater, | 
 
 No. 204, due 12th Juue, j 
 To Sales, .,W, Ferguson, received from him balance of barter, 
 To Bills Receivable, disc. No. 186, W. Simpson, due JuJy 19, 
 
 ditto,. ...201, W. Arnot, 11, 
 
 ditto,.... 206, J.Howie & Co 8, 
 
 650 ff // 
 260 // // 
 
 160 // // 
 450 // // 
 
 To Ord & Dow, received dividend of 3/6, ^ £ on £212/6 
 
 To Profit & Loss, for difference betwixt sundry disc. &c. this mo, 
 
 Sundries Drs. to Cash, 
 Paid this month. 
 
 9 
 13 
 
 17 
 
 To Royal Bank, ^ rect. 
 23d ditto, . . 
 
 Purchases.. Todd & Shortridgc, paid them in full, 
 
 // James Finlay & Co. 
 
 16th G. & R. Dennistoun & Co. balance. 
 
 Bills Payable, paid No. 78, Michael Watson,. . 
 lOtb^ 80, Geo. Bowie & Co. 
 
 William Arnot, paid his bill for his Accommodation, .... 
 Charges, Taken for petty Charges, , 
 
 15th Paid Robert Strong Wages, 7 weeks, 12/. . . 
 
 23 Paid Expences of a Journey to Manchester, 
 
 Peter Drinkwater, remd. him dft. on Strange & Co. No. 204, 
 Strange, Dashwood, & Co. remd. him dft. on Boldero & Co. ) 
 
 due 8tb June, ) 
 
 Goods, Paid Charges on Goods, ^ Mary, for London, 
 
 25th Paid. Freight and Charges on 12 Casks Madder, } 
 
 from London, ^ 
 
 189 i/4u0 
 147// 11 // 6 
 123/716 // 
 
 150 // // 
 400 // // 
 
 389 // 4 // 
 
 118^/19 // 5 
 
 7 // 7 // 
 
 235//15 // 6 
 460//15//10 
 
 16 // 8 // 
 
 4 // 4 // 
 
 55 // 2 // 
 
 910 
 55 
 
 610 
 452 
 
 A 
 
 11 II 
 
 8 // 
 
 i 
 
 2 u 
 
 460 
 37 
 21 
 
 2546 
 
 550 // 
 
 515 
 
 696 
 145 
 
 10 
 
 1//19 J/9 
 14//13 y 5 
 
 76 
 452 
 
 263 
 
 16 
 
 14 
 
 8 
 
 18 
 
 13 
 
 2706 
 
(12) 
 
 JOURNAL. 
 
 Glasgow, April, IHI7. 
 
 11 
 
 16 
 
 U 
 
 10 
 
 Bills Receivable Dr„ to Sundries, 
 
 For the Bills received this month, .I'^iTr f: 
 
 To Sales, ...John Kingham No. 202, dufe Oct. 9, 
 
 9tb, Penman & Brown "iOS, ,8, 
 
 13, Todd & Shortridge, 208, Sep. 11, 
 
 // Croinbie & Carnegie, 200, July 11, 
 
 15, Kibble. Forster, & Co 210 Oct.l3, 
 
 I, H. Holdsworth. & Co 21! July 15, 
 
 // D. Johnson, Son, & Cree, 212, .... Oct. 1 1, 
 
 ToWm.Arnot^ his Pro. Note. 201, ....July 12, 
 
 To J. Howie, & Co. their Draff on Brown,.. . .205, June 27, 
 
 /; Hill & Gow,.... 206,.... July 8, 
 
 Purchases Dr. to Bills Rectivalle. 
 For Bills indorsed the following:, viz. 
 
 G. & R. Dennistoun & Co. No. 209, due July 11, 
 Ditto, 211, 15, 
 
 Sundries Drs. to Bills Payable. 
 For the Bills accepted this month. 
 
 Purchases, Wm. Gillespie, &; Co. No. 86, due Oct. 9, 
 
 13th, Rothsay Spinning Co 88, 13, 
 
 J. Howie. & Co 11 April, at 6 months, 87,... .July 14, 
 
 Goods Dr. to Sundrie-. 
 For amount bought this month. 
 
 P. B. 
 
 To Peter Drinkw ater Cotton Yarn, 
 
 To Purchases, ..Thomas Bissland, & Co. ditto, 
 
 11th, Thomas Shiels & Co. Printed Goods, 273 17 6 
 
 12, Ditto, 115 17 
 
 20, Ditto, 165 13 3 
 
 15. 
 26, 
 
 15, 
 
 // 
 
 Dalgleish & Frame, 496 10 6 
 
 Ditto, 1.58 9 10 
 
 Alex. Bryce, & Co. 
 John M'Fee, & Co. 
 
 217 
 
 S I 
 
 196//11 //O 
 137// 13 //7 
 196// 13 //6 
 114 //I //6 
 1 6 // 9 // 3 
 480// 18 // 9 
 282// 11 i/C 
 
 246//13 // (J 
 123// 16 // 
 
 114 // 1 // 6 
 48C//18 //9 
 
 /'« 
 
 1571, 
 
 147 
 
 370 
 
 i 
 
 2093 
 
 245// 19 // 3 
 1007 //1 2 // 6 
 
 72 // 9 // 
 
 555 // 7 '/ 9 
 
 655 // // 4 
 248 //1 5 1/2 
 159//18 // 6 
 
 19 1 
 11 6 
 
 14 // 
 4 7 
 
 595 // 
 
 1253 
 371 
 
 H>24il8 
 
 377 1 
 
 1691 10 
 
 206812 3 
 
218 
 
 JOURNAL. 
 
 Glasgow, Jpril, 1817. 
 
 (13) 
 
 17 
 
 13 
 
 13 
 
 SuNHRiES Drs. to Goods. 
 
 P. B. 
 
 GooDis, . . for 97 pieces Muslins, received in barter for 84 bun- 1 
 
 dies Cotton Yarn delivered, D. B. j 
 
 Sales. . William Ferguson, for Balance due by him, 
 
 Joseph Taylor & Sons Dr. to Sundries. 
 
 For amountof Invoice of Printed Goods, per the Triton for Philadelphia, 
 per Invoice-Book. 
 
 To Goods. with comm'* 
 
 To Charges, 
 
 To Insurance with comra*> 
 
 Sundries Drs. to William Bogle Sf Co. 
 
 For Insurances effected on the following this month. 
 
 Da. B. 
 
 Goods... Prem. on 100 bar. Ashes, per the Nancy, M'Lae, ") 
 
 from New York, £410. at 3 guins. &: Pol. 27/a, J 
 
 Gth, Prem. on 12 casks Madder, per tiie Charlotte \ 
 
 from London, £455. @ 12/9. c^ cent. & Pol. 13/9, \ 
 
 Insurance.. Prem. on Goods by the Triton, Campbell, for 7 
 Philadelphia, on £335. @ 45/. ^ cent, ik Pol. 22/. j 
 
 Sales Dr. to Goods. 
 
 For amount sold this month. 
 
 Da. B. 
 3d, Penman (^ Brown, .... Cotton Yarn. Bill at 6 mos. 
 9th, Ditto, ditto, 
 
 5tli, .Tames Denny & Co ditto 
 
 9tb, \Vm. Stirling & Sous, . . Madder, , 
 
 Ditto, Ashes, 
 
 11th, H. Houldsworlh .Sr Co. Cotton, 
 
 lolh, John Cochran, Cotton Yarn, . 
 
 25th, Robert Easton, ditto, , 
 
 6 
 
 6 
 
 4 
 
 4 
 
 6 .... 
 
 a .... 
 
 Deduct for odd pence retained by J. Kingan from his' 
 Bill received 8th, 
 
 12 
 
 13 
 
 12 
 
 128 1/9 vO 
 
 1/2 r/0 
 
 lAub f/9 
 3//11 // 9 
 
 23//13//6 
 131//19//10 
 
 159 //19 // 8 
 114// 9 //8 
 
 * • f •:*. **'* • ' 
 
 128 
 
 317 
 
 4 
 10 
 
 332 
 
 17 
 
 8 
 
 nil 
 lol 6 
 
 6 3 
 
 8 
 
 8 
 
 26 
 
 155 
 186 
 
 274 
 204 
 126 
 137 
 
 1175 
 
 H 
 
 1157 
 
 10 
 
 13 
 19 
 
 13 
 
 4 
 2 
 6 
 
 8 
 
 2 
 4 
 
 10 
 
(14) 
 
 JOURNAL. 
 
 Glasgow, April, 1817. 
 
 219 
 
 913 
 
 10 
 10 
 14 
 
 914 
 8 
 
 8 
 9 
 
 13 
 
 3013 
 
 12 
 
 8 
 
 30 9 
 6 
 
 10 
 
 8 
 
 StNDHiES Drs. to Peter Wood. 
 
 For amount of Invoice of 50 Bales Cotton, shipped by him, per the Fanny, 
 Ker, from New-York, which is ordered in company with J. Buchanan, 
 and T. Dunlop, each 
 
 D. B. 
 
 John Buchanan, his one third, 
 
 Thomas Dunlop, , his one third, 
 
 Cotton in Co my one third, 
 
 Cotton in Co. Dr. to Insurance. 
 
 For the premium of 50 Bales, per Fanny, £1350, at 3 Guineas per Cent, 
 Policy 77s. to return 1| per Cent for convoy and arrival; Commission 
 135s 
 
 Insurance Dr. to Tontine Insurance Company . 
 For the Premium and Policy on the above, 
 
 William Tate & Co. Dr. to Goods. 
 
 For Net-proceeds of the Sales of the Goods consigned them by 
 the Jessie in March, due in 3 mouths, 
 
 Richard Conder Dr. to Sundries. 
 
 For his Draft on Kennedy, London, due the 2Gtli, returned with Protest 
 and Expenses, for Non-payment, tib i 
 
 To Strange, Dash wood, & Co. for the above, 
 
 To Profit and Loss, for 20 -^ Cent, on the prin> 
 
 cipal, as usual, for damages, the diflFerence ' 
 
 ^ 
 
 Pa 
 
 13 
 
 13 
 
 I 430 5 
 
 ! 430; 5 
 i 430, 5 
 
 129016 
 
 13 
 
 14 
 
 11 
 
 William Bogle & Co. Dr. to Goods. 
 
 For average loss on 12 casks Madder, insured by them, ^ the 
 Charlotte, £455. @ £2i/lls. ^ Cent. 
 
 William A knot Dr. to Profit and Loss. 
 
 For Interest due by him, included in Bill taken for his accom 
 
 modation 
 
 om-') 
 ion, j 
 
 14 
 
 14 
 
 Profit and Loss Dr. to John Howie Sf Co. 
 
 For difference of Interest, due them, included in Bills ex-") 
 
 changed this day, y 
 
 iilii LlSV(3J)»l hu£. 
 
 ;s<j .'j^i. 
 
 14 
 
 242 // 8 
 
 42//14 
 
 //5 
 
 ' I 
 
 I/O 
 
 i 
 
 53 2 
 
 46 
 
 445 
 
 285 
 
 11 
 
 11 
 
 12 
 
220 
 
 JOUUNAI^ 
 
 Glasgow, May, 1817. 
 
 (15) 
 
 8 
 
 // 
 
 10 
 22 
 25 
 
 31 
 
 12 
 
 10 
 11 
 
 122 
 31 
 
 Cx\SH Dr. to Sundries. 
 Received this montii. 
 
 To Goods, received for Cotton Yarn, ^ D. 3 
 
 reed. 15th Drawback on Goods, by the Triton, . . ... 
 To Strange, Dashwood, & Co. for my dft. fav. Drinkwater, 
 
 No. 213, due 7th July, 
 8lh ditto, 218, Smith & Gray, 11th July. 
 
 To Royal Bank, c^ order, £300. 24th £390 
 
 To Sales, received from Robert Easton, in full, 
 
 // ditto, John Cochran, 
 
 // ditto. Penman & Brown, in part, 
 
 To Bills Receivable, discd. No. 182, W. Stirling & Sons,") 
 
 due 6th Aug. ) 
 
 // discd. No. 195, Kibble, Forster, & Co 
 
 14th ditto, 184, Todd & Shortridge, 12, 
 
 // ditto, ....185, Watson, Arthur, & Co 14, 
 
 To W. Tate & Co. for my dft on them, No 207, due 7th July,.. 
 To MAYNE& Rowley, for their dft. on Boldero & Co. No. 217, 7 
 
 due 14th Aug. j 
 
 To Thistle Bank, ^ order, £160, 15th £300 
 
 To Richard Condek, for his dft. on Lees, No. 222, due Aug. 28, 
 To HoLFORD, RucKER, & Co. their dft. on A^ot duFay,^o. 223, 7 
 
 due 13th July, ) 
 To Ord & Dow, received dividend of 8/. ^ £. on £212 // 6, 7 
 
 being the last, j 
 
 Sundries, Drs. to Cash. 
 
 Paid this month. 
 
 Strange, Dashwood, & Co. remd. them dft. on Downe & Co. 7 
 
 18th June, j 
 )5th remd. them dft. on Esdaile, 23d May, 
 
 Goods,.. . .paid for Cotton Yarn, as ^ Bill of Par. this day,.. . . 
 10th paid John Cochran for error in ditto, 15th Apr. ,. 
 14 paid Duty, Freight, and Charges, on 100 bar. 7 
 
 Ashes ^ Nancy, 3 
 25 paid Carriage of a Bale Yarn from Manchester,. . . . 
 
 Peter Drinkwater, remd. him dft. on Strange & Co. No, 213, 
 
 Charges, taken for petty Charges, 
 
 15th paid half a year's rent of Warehouse, &c 
 
 // taken for petty Charges, 
 
 Thistle Bank, ^ rect. £260. 8th £290. 14th £140. 31st £80, 
 Purchases, paid Tho. Shiels & Co. in full B. P. Apr. 12 & 20, 
 paid John M'Fee «& Co. in full, 15, 
 
 Bills Payable, remd, to London to pay No. 82, Scrutcn & 7 
 
 Campbell, due J 1th, J 
 24th ditto. No. 83, Mayne & Rowley, due 27th, 
 
 Royal Bank, ^ rect. £400. 22d £380. 25th £260 
 
 Cotton in Co. paid duty, freight, and charges, on 50 bales, <^ Fanny, 
 Scruton <fe Campbell, remd. them Mayne & Co's. dft on Bol- 7 
 
 t»;i .•! ;fi( ,fr dero. No. 217, j 
 
 House Expenses, . . • »•-• ; . . . . • 
 
 Profit and Loss, difTce. betwixt disc, given and received this mo 
 
 29 // I // 
 56//11 //9 
 
 377 // 1 // 6 
 470 // 9 // 
 
 137 //1 1 // 8 
 63^/10 //I 
 63 // // 
 
 241 // 3 // 
 
 267// 15 //2 
 
 117 // 5 // 2 
 98 // 2 // 4 
 
 245 // // 
 289 //1 3 vO 
 
 66//15//10 
 0//10 // 
 
 73//10//3 
 
 3//16 // 6 
 
 85 
 
 847 
 
 690 
 
 264 
 
 724 
 445 
 
 355 
 
 460 
 418 
 
 263 
 
 84 
 4^40 
 
 20 // // 
 47 //lO //O 
 15 // // 
 
 281 //lO // 3 
 159^-18 //6 
 
 302//13 // 6 
 385 // 8 //1 1 
 
 534 
 
 144 
 377 
 
 82 
 770 
 
 441 
 
 688 
 
 1040 
 
 172 
 
 355 
 
 35 
 8 
 
 12 
 
 10 
 
 10 
 
 5 
 11 
 
 13 
 
 4651 6 
 
 6 
 
(16) 
 
 JOURNAL. 
 
 221 
 
 Glasgow, May, 1817. 
 
 1 *■ 
 t *' 
 
 8 1 
 
 1/ 11 
 11 li 
 
 ( 
 
 3 1' 
 61. 
 3 . 
 
 31 
 
 1/ 
 24 
 
 \ Bills Receivable Dr. to Sales. 
 
 For the following Bills received this month. 
 4th James Deuny & Co No. 214, due Nov. 
 
 9. 
 
 186//I9//2 
 159//19 // 8 
 114 //9 //8 
 92 //13 1/4 
 294// 12 // 2 
 126 // 8 // 6 
 
 975 
 
 568 
 495 
 186 
 
 1251 
 
 447 
 398 
 
 1114 
 
 2 
 
 19 
 15 
 
 7 
 
 1 
 
 L2 
 7 
 
 16 
 
 6 
 
 6 
 
 // 
 // 
 
 6 
 
 // 
 3 
 
 1 
 
 6 William Stirling & Sons, 215, 10,1 
 
 Ditto, 216, .. Aug. 1 
 
 2, 
 0, 
 4, 
 1, 
 
 10 Penman & Brown on Orr & Denny, 219, . . Nov. 1 
 H. Houldsworth & Co 220, .. Aug. 1 
 
 13 John Cochran, 221, . . Nov. 1 
 
 
 
 496//10 // 6 
 
 72 // 9 // 
 
 I Sundries Drs. to Bills Payable. 
 
 For the following Bills accepted this month. 
 
 ) Purchases, Dalgleish & Frame, No. 89, due Nov. 1 
 
 nth Thomas Bissland & Co 92, 1 
 
 1, 
 
 0, 
 
 
 J Peter Wood, payable to J. & R. Ritchie 90, . . July 10, 
 
 I Scruton & Campbell, their order in London, 91, .. Aug. 7, 
 
 
 * * * * 
 
 
 3 Goods Dr. to Sundries. 
 
 For the Amount bought this moAtb. 
 
 P. B. 
 
 2 To Scruton & Campbell, 12 Casks Madder, ^ Charlotte,.. 
 
 3 To Richard Con der,.... 100 .... Ashes, ..^ Nancy, .... 
 b To Purchases, Rothsay Spinning Co. Cotton Yarn, 
 
 5th Dalgleish & Frame, Printed Goods, 
 
 Pa 
 10 
 U 
 
 // 
 // 
 // 
 
 " 
 
 13 
 
 // 
 
 15 
 15 
 
 266 // 9 // 6 
 241// 11 1/2 
 l83//ia // 
 141//13//10 
 19,7/43// 5 
 83//10 // 2 
 
 10 Orhart, White, & Co. White Cambrics, 
 
 12 Alex. Bryce & Co. Printed Goods, 
 
 14 .... Ditto, Ditto, 
 
 12 Brunton & Ballanline, Saddlery, ,,,.,,,.,, 
 
 . 
 
 1960 
 
 15 
 
 4 
 
 8 Insurance Dr. to Sundries. 
 
 For the following effected this month. 
 
 D. B. 
 1 To William Rainey, Prem. on £850. @ 2 guin. ^ Cent. ) 
 on goods by the Dolphin, M'Lean, for Hamburgh, > 
 PoHcy 49/6, Commo 85/ y 
 
 24 
 5 
 
 20 
 
 51 
 
 U 
 15 
 17 
 
 3 
 
 6 
 
 // 
 8 
 
 9 To William Bogle & Co. Prem. on £235. @ 2 guin. #'7 
 
 Cent, and Pohcy 16/6, on goods, as above, ( 
 
 9 To Tontine Insurance Co. Prem. on £905. @ 2 ^ Cent. « 
 on goods by the Betsey, Lucas, for New York, and ' 
 Policy55/...^ ^..^^... .,,......, .,. ....j 
 
 17 
 
 • •••.•«•.••• 
 
 a li 
 
222 
 
 JOURNAL. 
 
 Glasgow, May, 1817. 
 
 (•') 
 
 Sundries Drs. to Sundries. 
 
 For Goods sbipped on board the Dolphin, M'Lean, for Hamburgh, as per Invoices, 
 
 dated this day. 
 
 -Drs,- 
 
 Henry Smith, 
 
 Adventure to Hamburgh in Co 
 with W. Rainey, my half, 
 William Rainey, his half;..,. 
 
 Crs. 
 
 Goods, , 
 
 i] 
 
 Pao^e 
 I. B. 
 
 Goods 
 with Comm° 
 
 Charges. 
 
 222// 7 //6 2//11 1/6 
 
 823//11 // 6 
 
 1045 //19 // 
 
 Charges. 
 
 3//13 // 6 
 
 G 1/5 I/O 
 
 Insurance 
 with Comm' 
 
 6//18 // 8 
 21//11 //6 
 
 231 
 425 
 425 
 
 Insurance. » i3l//l0//2 
 
 24 
 
 13 
 13 
 13 
 
 9 
 9 
 
 14 
 6 
 
 Sundries Drs. to Sundries. 
 
 For Goods shipped by their order, and for their account, on hoard the Betsey, Levi Lucas, 
 for Mew York, as per Invoices, dated this day. ' 
 
 ■Drs.- 
 
 Mayne & Rowley, .... 
 Richard Conder, . . . . 
 Joseph Taylor & Sons, 
 
 Crs. 
 
 Goods, 
 
 Page 
 LB. 
 
 Goods 
 with Comnio 
 
 265vl0//ll 
 276//14//4 
 
 327 // 5 // 6 
 
 869 //1 // 9 
 
 Charges. 
 
 Charges. 
 
 6 // 2 // 8 
 
 2 // 3 // 2 
 
 3 // 9 // 3 
 
 11//15 // 1 
 
 Insurance, 
 
 Insurance 
 with Comm' 
 
 7//16 // 6 
 7'/19 // 
 9//12 // 
 
 108314 
 
 279 
 
 286 
 340 
 
 25 // 7 // 6 
 
 , — —I , ,.,.\t..'-', tt.... — 
 
 — -Sundries Drs. 
 
 For Return of Prem. for convoy and arrival of the following Vessels. 
 Tontine Insurance Co. on£l35o. @ 1^ ^ Cent. <^ Fanny. 
 
 William Bogle & Co. 410 ^Nancy< 
 
 ~ Crs. 
 
 Cotton in Co #* Fanny, 
 
 Goods.. Ashes, ^ Nancy, 
 
 Page 
 D.B 
 
 16 
 
 // 
 
 20//5,'/0 
 
 6 // 3'// 
 
 20 1/5 1/0 
 6 1/3 I/O 
 
 906 
 
 13 
 
 26 
 
 26 
 
(18) 
 
 JOURNAL. 
 
 Glasgow, May^ 1817. 
 
 223 
 
 8 
 
 18 
 
 18 
 31 
 
 31 
 // 
 
 13 
 
 31 
 8 
 
 31 
 
 // 
 
 5 
 6 
 
 6 
 14 
 
 13 
 13 
 
 8 
 9 
 
 6 
 
 15 
 15 
 15 
 11 
 16 
 16 
 
 8 
 
 Sales Dr. to Sundries. 
 
 For Amonnt sold this month. D. B. 
 To Sales on Commission, viz. 
 
 2d John Howie «fe Co B. H Yarn, Bill at 6 mos. 
 
 3 James Deuny & Co... B. H Ditto, 
 
 Pa 
 
 15 
 
 // 
 
 // 
 
 16 
 
 // 
 
 // 
 17 
 
 16 
 
 // 
 
 16 
 
 17 
 
 16 
 
 16 
 16 
 17 
 
 // 
 // 
 
 17 
 
 17 
 
 1 
 1 
 2 
 3 
 2 
 
 2 
 
 95 // 6 // 6 
 143//15 //O 
 303 // 6 // 8 
 
 162// 10 // 
 90//i2/'ll 
 
 45 If St/9 
 
 1197 
 
 140 
 
 1166 
 2503 
 
 10 
 90 
 
 170 
 153 
 
 809 
 15 
 
 1149 
 
 4 
 
 7 
 
 3 
 15 
 
 // 
 4 
 
 7 
 11 
 
 17 
 13 
 
 8 
 
 9 
 
 10 
 
 2 
 9 
 
 // 
 
 7 
 
 •1 
 
 // 
 // 
 
 1 
 8 
 
 9 
 
 4 Kibble, Forster, & Co. G. B. Cossaes, 
 
 8 Watson, Arthur, «& Co. T. M. Ditto, 70 // // 
 
 G. B. Shawl Cloths, 92//10 // 
 
 13th Nimmo & Bell, S. & T. Cotton Yarn, 
 
 22 William Ferguson, B. H. . . Ditto, . . 5 <f Cut. for Cash 
 
 Guaranteed as under. 
 2d William Arnot, Cotton Yarn, Bill at 6 raos. 
 
 840//14//10 
 
 67 // 1 // 8 
 
 63 // 3 // 7 
 
 1.57 // 3 // 
 
 69 V 1 // 8 
 
 3 James Denny <fe Co. Ditto, 
 
 9 D. Johnson, Son, & Cree, Ditto, ,...,'. 
 
 24 Nimmo & Bell, Ditto, 
 
 To Goods, William Arnot Ditto, 
 
 25//16 // 4 
 32// 16 // 
 
 49 // 7 // 8 
 32 //8//10 
 
 8th John Kingan, ., Ditto, ............ 
 
 9 D. Johnson, Son, & Cree, ..Ditto, 
 
 15 Dinwiddle & Paterson Ditto, 
 
 To Cotton in Co.. .H. Houldsworth & Co. Bill at 4 mos. . . 
 22d Crombie & Carnegie 
 
 808//17 // 8 
 357 // 5 // 6 
 
 
 
 Richard Conder Dr. to Mayne Sf Rowley. 
 For an error in his dft. on Lees & Co. received this day, being 
 drawn for too much, and to be paid him by M. & R. on ray 
 account, 
 
 
 
 Profit & Loss Dr. to Ord'Sf Dow. 
 
 For a Loss of 8/6, ^ £ on £212/6, suffered by them, and dis- 
 charged this day, 
 
 
 
 Sales on Commission Dr. to Sundries. 
 For the Net Proceeds, &c. of the Sales this month. 
 
 To William Wright, 92Bun.Yarnguar. due June4, 
 
 To Thomas Pollock & Co... 114.... Ditto ...... Dec. 7, 
 
 To Smith &Townley, 30,... Ditto, not guar... w8, 
 
 To Blackey, Hardisty,&Co200 ..Ditto, 
 
 
 85 //13 // 9 
 
 276 // 5 // 4 
 
 66//14//0 
 
 381//4i!/0 
 
 To Tho. H. Marshall, 50 Pes. Cossaes, 
 
 To Gordon, Barron, & Co. 200 . . Ditto, and » , ) 
 
 100 ..Shawl Cloths, J 
 
 To Charges.— For Carriages, Postages, Porterages, &c.> . ► 
 
 
 
 
 
224 
 
 JOURNAL. 
 
 Glasgow, June, 1817. 
 
 (19) 
 
 I 
 
 1 
 
 4 
 
 1 
 
 
 2 
 
 7 
 
 13 
 
 // 
 
 12 
 
 12 
 
 6 
 
 // 
 
 5 
 
 24 
 
 6 
 
 // 
 
 1 
 
 30 
 
 8 
 
 // 
 
 8 
 
 
 X 
 
 4 
 
 12 
 
 u 
 
 5 
 
 7 
 
 15 
 
 // 
 
 1 
 
 9 
 
 8 
 
 12 
 
 4 
 
 // 
 
 7 
 
 // 
 
 7 
 
 30 
 
 8 
 
 To Royal Bank, 
 
 Cash Br. to Sundries. 
 
 Keceived this month, 
 border, 
 
 12th, ditto, 
 25 ditto. 
 
 To Bills Receivable, disct. No. 216,W. Stirling & Sons, due 7 
 
 12 Aug. J 
 
 // . ditto, 220, H. Houldswortb & Co. 14 
 
 21st,rec.Payment,196, Watson, Arthur, & Co. 
 
 ToRiCHAEDCoNDER,forhisdft.onGoldsmid,No.226,duel4July 
 
 To Strange, Dash WOOD, & Co. my draft on them, 227,.. ..7 Aug. 
 
 // ditto, ditto, 228, . . 10 Sept. 
 
 To Goods, .... received Bounty, ^ Triton, 
 
 To Purchases, received Balance betwixt Bill and Account, from 1 
 
 Orhart & Co. | 
 To Sales on Commission, received for Smith & Townley's Yarn, 
 
 To Thistle Bank, ^ order, 
 
 To Charges, Balance of petty Charges in hand, 
 
 To Profit and Loss, for difl'erence hetwixt Sundries allowed 7 
 
 and given this month, j 
 
 Sundries I>r&. to Cash. 
 
 Paid this month. 
 
 Strange, Dashwood, & Co. remitted them draft on Downe, 7 
 
 due 22 July, | 
 7lh, ditto, ...«. .Goldsmid,.. ...,. ..14 , 
 
 Purchases, paid Alex. Bryce & Co. in full Bill of Par. 15 April, 
 // ditto,.. Dalgleish& Frame....... 26 .... 
 
 7th, ditto,.. Rothsay Spinning Co... ..3 May, 
 
 William Wright, remitted him draft on, Strange & Co. due 7 7 
 
 Thistle Bank, ^receipt,- ;:;;;;;. :;;;•.•....... , 
 
 21st, ditto, 
 
 Charges, taJien for petty Charges, .. » 
 
 30lh, paid R. Strong Wages to this date,. 
 
 Bill* Payable,.. ..paid No. 70,. Michael Watson, ......... 
 
 25th paid.... 86, W. Gillespie & Co. on discount, 
 
 // paid.. ..88, Rothsay Spinning Co. ditto,». 
 
 James Irvine, my Clerk, 
 
 House Expenses, ............. .^. . 
 
 Profit and Lops, lost a Note, value 
 
 Jio*J .r>r>r.»ro1 
 
 190 V // 
 160 // // 
 800 // // 
 
 114// 9// 8 
 
 294/rl2//2 
 
 129 // 2. // 8 
 
 170 i/ 7 // 
 346//16 // 
 
 200 tf // 
 285. // 2 // 5 
 
 248//15,//2 
 158 If 9//10 
 266 V 9 // 6 
 
 80 // // 
 130 // // 
 
 5 // // 
 6^/12 //O 
 
 134// 5 //lO 
 
 245// 19 // 3 
 
 1007// 12 // G 
 
 1150 
 
 538 
 285 
 
 517 
 23 
 
 12 
 
 39 
 
 420 
 
 2 
 
 34 
 
 3023 
 
 le 
 
 485 
 
 673 
 170 
 
 210 
 11 
 
 1387 
 20 
 39 
 10 
 
 3008 
 
 12 
 
 17 
 
(20) 
 
 JOURNAL. 
 Glasgow, June, 1817. 
 
 225 
 
 10 
 
 Bills Receivable Dr. to Sundries. 
 For the Bills received this month. 
 
 B. B. 
 
 5 To Sales, viz. William Arnot, No. 224, on J. Murphy, 7 
 
 due Dec. 8,3 
 // JamesDenny &C0...225, ownNote ....,// 
 
 8th, H.Houldsworth&Co.229, Sept. 21, 
 
 10, Crombie & Carnegie, 231, 25, 
 
 15, D.Johnson,Son,&Cree232, ...Dec. 18, 
 
 D. B. 
 3th J. Denny & Co. fav. Blackey, Hardisty, & Co. 1 
 
 due Dec. 9. j 
 
 6, J. Howie & Co. // ditto, 9, 
 
 7, Kibb]e,Forster,&Co.fav.Gordon,Barron,&Co5, 
 
 // Watson, Arthur, & Co. // ditto,.... 9, 
 
 if Ditto // T. H. Marshall, .... // 
 
 10, Nimmo & Bell, .... // Smith & Townley,. . 8, 
 
 13 To Jos. Taylor & Sons, No. 230, J. M'Call, on Allan & 7 
 
 Smith, Oct. 13, j 
 
 Pa 
 
 18 
 
 3 
 611 
 
 Sundries Drs. to Bills Receivable. 
 For Bills drawn in favour of, and remitted, also for Bills indorsed this month' 
 Blackey, Hardisty & Co. remd. them, J. Howie & Co. |^ 
 , accept, as above, j 
 
 ditto, .... J. Denny & Co. .... // .... 
 
 7 16, Gordon, Barron, & Co. ditto,. . . .Kibble, Forster, & Co // 
 
 ditto, .... Watson, Arthur, & Co // 
 
 // 
 
 10 
 12 
 
 1012 
 
 10 
 
 Thomas H. Marshall, ditto, ditto, w . , . . 
 
 Smith & Town ley, ..ditto,.. . .Nimmo & Bell,.... // .... 
 Purchases, indorsed Orhart,White,& Co. N0.208, due 11 Sept. 
 
 Sundries Drs. to Bills Payable. 
 For the Bills accepted this month. 
 
 Thomas Pollock & Co No. 93 due Dec. 7, 
 
 Purchases Thomas Shiels <& Co. 49, Sept. 7, 
 
 William Tate & Co. Dr, to Goods. 
 
 For the Net-proceeds of the Sales for last month, due in 6 
 
 months, as ^ D. B. ^ 
 And they advise that they have put the remainder (being Box, No, 5,) of the 
 consignment into the hands of Stirling & Co. as desired, amount, £165:12:3 
 
 William Bogle & Co. Dr. to Jos. Taylor Sf Sons. 
 
 For the preminm of Insurance on Goods, per the Triton, Campbell, for" 
 Philadelphia, Sl>ip and Cargo being lost, and which is settled will 
 Underwriters this day, , per '. 
 
 __ 
 
 2ll, for") 
 ith the V 
 D. B. ) 
 
 92 //1 8 I/O 
 
 63 // 3 // 7 
 808// 17 // 8 
 357 // 5 // 6 
 206//10 // 8 
 
 143//15//0 
 
 95 // 6 // 6 
 303 // 6 // 8 
 92 //lO // 
 70 I/O I/O 
 90//12//11 
 
 18 
 
 19 
 
 95 // 6 // 6 
 143//15 // 
 
 303 // 6 // 8 
 92//10 //O 
 
 i^Wiq tSi/' 
 
 2324 
 326 
 
 2650 
 
 239 
 
 395 
 70 
 90 
 
 196 
 
 992 
 
 153 
 273 
 
 427 
 
 187 
 
 7 3 
 
 13 
 
 V 
 
 8 
 
 // 
 
 11 
 
 6 
 
 15 
 
 12 
 
226 
 
 JOURNAL. 
 
 Glasgow, June, 1817. 
 
 (21) 
 
 5 
 
 16 
 
 18 
 
 14 
 
 16 
 
 20 
 
 14 
 11 
 
 20 
 
 Sales Dr. to Sundries. 
 
 For Amount sold this month. 
 
 D. B 
 
 To Goods, viz. Michael Watson, 20 barrels Ashes 
 
 3d, Todd Si Shortridge, . .97 pieces Muslins, . . 
 7, Kibble, Forster, &. Co. 4 casks Mad. 144 // 2 // 
 // Ditto, 20 // Ashes,87 //2 //6 
 
 10, Watson, Arthur, & Co. 14 casks A shes, 
 
 12, William Stirling & Sons, 30 do. . . 142// 12 // 1 
 
 24th, Ditto, 20 ....do... 93 // 3 // 
 
 16, William Gillespie & Co. I ..Madder, 36// 10 // 5 
 24th, Ditto,.,.... 3 ....do... 129//18 //4 
 
 17, John Cochran 40lb. Cotii. Yn. 1 7 // 1 // 8 
 
 19th, Ditto, 60 do... 27//19//2 
 
 25, Dinwiddle <!fe Paterson, 50 .... do. 
 27, William Simpson, . . . .40 . . . do. 
 
 To Sales on Com. Kibble, Forster,&Co 
 T. M. 18th, Ditto, M. & Co 
 
 }50p; 
 302// 
 100 // 
 
 50 ps. Cossaes,64//3//4 
 Muslins,302//0//0 
 Shawls, 108//0//0 
 
 19, Dinwiddle & Paterson, S. T.13 bun. Cotton Yarn, 
 // Penman & Brown, 56 // do 
 
 To Cotton in Co. Rothsay Spinning Co lO bales Demerary,. . . . 
 24th, Thomas Bissland & Co. 1 // Pernam*» . . . . 
 
 Goods Dr. to Sundries. 
 
 To William Wright,. . . .for Net proceeds of 28 bundles Cot- 
 ton Yarn taken to Account to finish his Sales, 
 to be remitted for 4th July, 
 
 To Charges,.... for Postage, &c 
 
 Roack & Co. Dr. to Sundries. 
 
 For the Net proceeds of the Sales of part of our joint Adventure by the 
 
 Dolphin, to be remitted for next month, 
 
 To Adventure to Hamburgh in Co my Half, 
 
 To William Rainey, his Half, 
 
 Profit and Loss Dr. to Adventure to Hamburgh in Co. 
 For my half of the loss on that Account in the above Sales, . 
 
 Pa 
 
 18 
 
 20 
 
 19 
 
 19 
 
 19 
 
 103 // 7 // 2 
 129 // 2 // 6 
 
 231 // 4 // 6 
 61 //1 5 //O 
 
 235// 15 // 1 
 
 166 // 8 // 9 
 
 45 // 0//10 
 22 // 3 // 9 
 10//19 // 6 
 
 474 // 3 // 4 
 39 // // 9 
 83 // 3 // 9 
 
 296 // 4 // 
 221 // 3 // 6 
 
 51 i/l I/O 
 
 // 1 // 4 
 
 253 // 8 // 
 253 // 8 // 
 
 1005 
 
 17 
 
 596 
 
 517 
 
 2119 
 
 10 
 
 6 
 5 
 
 51 
 
 506 
 
 16 
 
 60 
 
 17 
 
 10 
 
(22) 
 
 JOURNAL. 
 
 Glasgow, June,, 1817. 
 
 227 
 
 27 
 
 30 
 
 10 
 2 
 8 
 
 14 
 
 8 
 10 
 10 
 
 16 
 30 
 
 19 
 30 
 
 30 
 
 30 
 
 30 
 
 30 
 
 John Howie & Co. T)r. to Sundries. 
 
 D. B 
 To Bills Receivable, .... for No. 205, being tlieir indor- ") 
 
 satiou on John Brown, due this day, not paid, J 
 
 To Charges,.... for protesting ditto, 
 
 Cotton in Co. Dr. to Sundries: 
 For Net proceeds, &c. of the Sales closed this day. 
 
 To Charges,.. ..for additional charges, 
 
 To John Buchanan his one-third, .... 
 
 To Thomas Dun lop, his one-third, ...... 
 
 S. B. 
 
 Sales on Commission Dr. to Sundries. 
 
 For'tle Net proceeds, &c. of the Sales this month. S. B 
 
 To Thomas H. Marshall, 50 pieces Cossaes not guar 
 
 To Marshall, Stewart,& Black 310 ditto Muslins, 
 
 ToSmith & Townley, 13 bun. Cotton Yarn, | 
 
 part Cash ) 
 
 To Thomas Pollock & Co 56 do. do. guar, due 7 Jan. 
 
 To Charges,. . . .for Carriages, Postages, Stamp Bills, &c. 
 
 Debentures Dr. to Goods. 
 
 D. B 
 For the Drawback on Goods by the Dolphin, owing at the Custom-house 
 hcM e 
 
 Profit & Loss Dr. to Strange, Dashivood, S^ Co. 
 
 D. B 
 
 20 246//18 1/ 
 
 // 3 // 
 
 For Commission, Interest, and Postages, due them on Cash Account to ? 
 this date, , ^120 
 
 Su ndries Drs. to Profit and Loss. 
 For Interest due by the following : 
 
 D. B. 
 
 Royal Bank, ., 
 Thistle Bank, 
 
 Charges Dr. to James Irvine, 
 For Six Months' Salary due him, 
 
 D. B 
 
 20 
 
 247 
 
 5 
 476 
 476 
 
 958 
 
 62 
 395 
 
 76 
 
 79 
 6 
 
 619 
 
 84 
 
 13 
 
 18 
 
 18 4 
 
 19, 2 
 is! 2 
 
 10 
 
 37 5 
 
 35 // // 
 
328 
 
 JOURNAL. 
 GI4ASGOW, June, 1817. 
 
 80 8 
 
 Profit & Loss, Dr. to Sundries. 
 
 To close tbe following Accounts. 
 
 To House Expenses, ,.,.. 
 
 To Charges, , , 
 
 30 
 
 30 
 
 81 
 
 30 
 
 Sundries Drs. to Profit Sf Loss 
 FoT'Gain on tbe followin(£ Accounts. 
 
 Goods, 
 
 Sales on Commission, 
 
 Insurance, 
 
 Cotton in Co. my One-third^ 
 
 Profit & Loss Dr. to Stock. 
 For the Amount of my Gain for the last six Months, 
 
 Balance Dr. to Sundries. 
 
 For closing all those Accounts that Balance in my favour. 
 
 To Cash, 
 
 To Royal Bank, 
 
 To Thistle Bank, 
 
 To Bills Receivable, 
 
 To Safes,.. For the following, Sold for Bills, or Cash not yet collected, viz 
 
 Dinwiddie & Paterson, 
 
 Joha Kingan, 
 
 William Ferguson, .» 
 
 Nimmo & Bell, 
 
 Michael Watson, 
 
 Todd & Shortridge, 
 
 Watson, Arthur, & Co 
 
 Rothsay Spinning Co 
 
 Penman & Brown, 
 
 Thomas Bissland & Co, 
 
 William Simpson, 
 
 John Cochran, 
 
 William Gillespie & Co 
 
 William Stirling & Sons, 
 
 Kibble, Forster, «fc Co 
 
 Continued, 
 
 (23) 
 
 122 //12 // 
 32// 15 I/O 
 
 45 // 3 // 9 
 
 69 // 1 // 8 
 
 103 // 7 // 2 
 
 129 //2 //6 
 
 Glvlb I/O 
 
 296 // 4 // 
 
 83 // 3 // 9 
 
 221 //3 //6 
 
 10//19 1/ 6 
 
 45 i/Oi/lO 
 
 166// 8 //9 
 
 235 //15 // 1 
 
 705 // 7'/ 10 
 
 12810 
 168] 5 
 
 20615 
 
 745 
 63 
 22 
 88 
 
 920 
 
 404 
 
 10 
 
 474 
 
 628 
 
 4063 
 
 2328 
 
 // 4 
 
 7504 
 
 12 5 
 
(24) 
 
 JOURNAL. 
 
 Glasgow, June, 1817. 
 
 229 
 
 30 
 
 7 
 7 
 7 
 10 
 11 
 12 
 13 
 13 
 13 
 14 
 14 
 14 
 15 
 16 
 
 30 
 
 Balance Dr. to Sundries. Continued, 
 To Goods on hand, ....»* •. 
 
 With Stirling & Co. London, to sell on my account, (See page 20.) 
 
 To Furniture, • . 
 
 To Debentures, 
 
 To James Irvine, 
 
 To John Howie Sf Co. 
 
 To IVilliam Rainey, 
 
 To William Tate Sf Co 
 
 To Richard Conder, . . . . i 
 
 To Mayne Sf Rowley 
 
 To Joseph Taylor Sf Sons, 
 
 To Holford, Rucker, Sf Co 
 
 To Adventure to Hamburgh, in Co. with W. Rainey, my Half. . . 
 
 To RoackS^Co. ". 
 
 To Henry Smithy 
 
 To Gordon, Barron, Sf Co. - 
 
 611//12 // 1 
 
 165// 12 // 3 
 
 7504 
 
 12 
 
 16 
 
 9 
 9 
 10 
 10 
 11 
 12 
 12 
 13 
 15 
 15 
 15 
 16 
 16 
 8 
 
 Sundries Drs. to Balance. 
 For closing all those Accounts where the Balances are against me. 
 
 777 4 
 
 80 2 
 
 84 18 
 
 3 
 
 247 
 
 14718 
 
 187,15 
 
 403} 4 
 
 26910 
 
 33715 
 
 941 // 
 
 11112 
 
 506 16 
 
 231'17 
 
 1412 
 
 11002 '/ 
 
 Bills Payable, 
 
 Piir chases.. For the foUowinfr purchased tor bills, or casli not yet settled, viz 
 
 Dalgleish & Frame 
 
 Alexander Bryce & Co 
 
 Brunton & Ballantine, 
 
 William Bogle Sf Co 
 
 Tontine Insurance Co. ....» .....*. 
 
 John Buchanan, 
 
 Thomas Dunlop, 
 
 Blackey, Hardisty, Sf Co. ., ., 
 
 Strange, Dashwood, Sf Co 
 
 Scruton Sf Campbell, 
 
 Peter Wood, ., 
 
 William fVright, 
 
 Smith Sf Townley, 
 
 Thomas Pollock Sf Co. ,,, 
 
 Thomas H. Marshall, 
 
 Marshall, Stewart, Sf Black, # .......4. 
 
 Profit and Loss, to remain at the Credit of that Account, to 1 
 
 make good the Debts, being the amount of the probable loss, j 
 
 Stock, 
 
 241 //ll 1/2 
 
 339 //7//3 
 83// 10 // 2 
 
 2052 
 
 664 
 62 
 46 
 46 
 46 
 37 
 1202 
 
 447 
 
 795 
 51 
 71 
 79 
 59 
 
 395 
 
 140 
 3903 
 
 11002 
 
 14 
 
 3 M 
 
230 
 
 INDEX 
 
 TO LEDGER B. 
 
 A root William,., Glasgow, Fol. 10 
 
 Adventure to Hamburgh in Co. with William 
 Raioey, my half, 14 
 
 • B 
 
 Bills Receivable, 3,.. 2 
 
 Bills Payable, 4 
 
 Bogle William & Co. Glasgow, 9 
 
 Buchanan John, Ditto, .... 10 
 
 Blackey, Hardisty, & Co.. .. .Keswick,.. . . 11 
 Balance. « .'.... 16 
 
 Cash, . . 4 1 
 
 Charges, 8 
 
 Conder Richard, New York, , . 13 
 
 Cotton in Co. with J. Buchanan & T. Dunlop, 
 ; my one- third, 14 
 
 Debentures, t 7 
 
 Dunlop Thomas, Glasgow, .... 10 
 
 Drinkwater Peter,, v ....... . * Manchester, * . 11 
 
 Furniture, k 7 
 
 G 
 
 Goods, « 6 
 
 Gordon, Barron, & Co Aberdeen,. ... 16 
 
 H 
 
 House Expenses, 7 
 
 Howie John & Co.i Glasgow, .... 10 
 
 Holford, Rucker, & Co .Hamburgh, . . 14 
 
 I 
 
 Irvine James, my Clerk, 7 
 
 insurance, .i,,.. .......t ...i.*. i..t.,, 8 
 
 M 
 
 Mayne & Rowley, New York, J^oZ. 13 
 
 Marshall Tho. H. Perth, .:. . ..^ . . 16 
 
 Marshall, Stewart, & Black, Ditto, . .'.' 16 
 
 N 
 Nimmo & Bell Glasgow, .... 9 
 
 O 
 
 Ord & Dow, Glasgow, .... i) 
 
 p 
 
 • - -'^-^ '^ ^iJ';^ suL- ^iW.. 
 
 Purchases, . . ... . . , 5 
 
 Profit and Loss, 8 
 
 Pollock Thomas & Co Paisley, 15 
 
 R 
 
 Royal Bank, 1 
 
 Rainey William, Glasgow, .... 11 
 
 Roack & Co Hamburgh, . . 14 
 
 s 
 
 Stock, 1 
 
 Sales, 5 
 
 Sales on Commission, 6 
 
 Strange, Dashwood, & Co London,.. . .12 
 
 Scruton & Campbell, Ditto, 12 
 
 Smith & Towuley, • . •I'^.-ij^.i. . , .Manchester, 15 
 Smith, Henry, Hamburgh, 15 
 
 Thistle Bank, v^'Ilr^i'J 1 
 
 Tontine Insurance Co Glasgow, .... 9 
 
 Tate William & Co. London, ... .12 
 
 Taylor Joseph & Sons, ...... Now York, . . 13 
 
 W 
 
 Wilson Robert & Co Manchester, ,.11 
 
 Wright William, Ditto, .15 
 
 Wood Peter, 4. New York, ..liJ 
 
 MM i I ;tJ;(','. 
 
 rr 
 
(') 
 
 LEDGER B. 
 
 2^1 
 
 Dr. 
 
 Stock. 
 
 il 
 
 Cr. 
 
 1817 
 
 Jan. 
 
 June 
 
 To Sundries, 
 
 To Balance,. .C^l)ita\, 
 
 3387 
 3903 
 
 7291 
 
 // 3 
 
 1817 
 
 Jan. 
 
 June 
 
 By Sundries, 
 
 By Profit and Loss, Gain, 
 if lal. 
 
 1 
 
 23 
 
 6886 
 404 
 
 7291 
 
 19 
 
 // 
 
 // 
 
 
 10 
 5 
 
 Dr. 
 
 Cash. 
 
 Cr. 
 
 Jan. 
 
 Feb. 
 Mar. 
 Apr. 
 May 
 June 
 
 To Stock, . . 
 To Sundries, 
 To Ditto, . . 
 To Ditto, . . 
 To Ditto, . . 
 To Ditto, . . 
 To Ditto, . . 
 
 l' 
 
 32 
 
 2 
 
 1721 
 
 ^ 
 
 2583 
 
 sl 
 
 2692 
 
 ii! 
 
 2546 
 
 15! 
 
 4640 
 
 19 
 
 3023 
 
 
 17240 
 
 ! 
 
 
 
 10 2 
 1511 
 19, 9 
 
 2 8 
 9^ 6 
 7|ll 
 610 
 
 I2I 9 
 
 Jan. 31 
 Feb. 28 
 Mar.31 
 Apr.'SO 
 May 31 
 June 30 
 
 By Sundries, 
 By Ditto, . . . 
 By Ditto, . . . 
 By Ditto, ... 
 By Ditto, . . . 
 By Ditto, . . . 
 By Balance, . 
 
 1T46 
 2578 
 2538 
 2706 
 4651 
 3008 
 10 
 
 17240 
 
 14| // 
 
 1510 
 
 2 9 
 
 5 2 
 
 6 6 
 17 6 
 
 11 
 
 _l 
 
 121 9 
 
 Dr. 
 
 Royal, Bank. 
 
 Cr. 
 
 Jaij. 
 
 Feb. 
 
 Mar. 
 
 Apr. 
 
 May 
 
 June 
 
 To Cash, ....:;'....... 
 
 To Ditto, , 
 
 To Ditto, 
 
 To Ditto, 
 
 To Ditto, 
 
 To Profit and Loss, int 
 
 3 
 
 676 
 
 12! // 
 
 Jan. 
 
 1 
 
 5 
 
 1000 
 
 II 
 
 // 
 
 
 31 
 
 8 
 
 965 
 
 II 
 
 // 
 
 Feb. 
 
 28 
 
 11 
 
 550 
 
 ,11 
 
 // 
 
 Mar.20 
 
 15 
 
 1040 
 
 If 
 
 // 
 
 Apr.30 
 
 19 
 
 19 
 
 2 
 
 7 
 
 May 31 
 
 
 
 
 
 June 
 
 30 
 
 // 
 
 4250 
 
 14 
 
 7 
 
 
 By Stock,.. 
 By Cash, . , 
 By Ditto, . , 
 By Ditto, . . 
 By Ditto, . , 
 By Ditto,.. 
 By Ditto, . . 
 By Balance, 
 
 2 
 
 156 
 
 12 
 
 // 
 
 340 
 
 
 5 
 
 390 
 
 
 8 
 
 140 
 
 
 11 
 
 910 
 
 
 15 
 
 690 
 
 
 19 
 
 1150 
 
 
 23 
 
 474 
 
 2 
 
 
 4250 
 
 14 
 
 Dr. 
 
 Thistle Bank. 
 
 Cr. 
 
 Jan. 
 
 Feb. 
 Mar. 
 May 
 June 
 
 To Stock, 
 
 To Cash, 
 
 To Ditto, 
 
 To Ditto 
 
 To Ditto, 
 
 To Ditto, 
 
 To Profit and Loss, int. 
 
 1 
 
 1022 
 
 7 
 
 4 
 
 Jan. 
 
 2 
 
 3 
 
 310 
 
 // 
 
 II 
 
 Feb. 
 
 28 
 
 5 
 
 120 
 
 *' 
 
 II 
 
 Mar. 
 
 25 
 
 8 
 
 390 
 
 // 
 
 II 
 
 Apr. 
 
 30 
 
 15 
 
 770 
 
 // 
 
 //May 
 
 31 
 
 19 
 
 210 
 
 // 
 
 11 June 
 
 24 
 
 22 
 
 18 
 
 2 
 
 7 
 
 
 80 
 
 
 2840 
 
 9 
 
 11 
 
 
 
 
 — 
 
 — ' i 
 
 
 By Cash, . . 
 By Ditto, . . 
 By Ditto, . . 
 By Ditto, . . 
 By Ditto, . . 
 By Ditto, . . 
 By Balance, 
 
 172 
 
 320 
 230 
 610 
 460 
 420 
 628 
 
 2840 
 
 11 
 
233 
 
 LEDGER. 
 
 (2) 
 
 Dr. 
 
 Bills Receivable. 
 
 Cr. 
 
 181T 
 
 Jan. 
 
 Received by me. Jour, 
 
 31 
 
 Feb 
 
 28 
 
 Mar. 31 
 
 Apr. 
 
 30 
 
 I'o Stock, as under, . . . .Fel. 1 
 
 Hugh Glen& Co , 
 
 Nimnu) & Bell, 
 
 Ord&Dow, 
 
 Wm. Simpson, 
 
 James Denny & Co , 
 
 Wm. Stirling & Sous, .... 
 
 P. & J. Macadam, 
 
 Watson, Arthur, Sc Co. . . . 
 
 To Sundries this month, Fol. 3 
 To Sales. T. Bissland & Co 
 
 D. Johnson, Son, & Cree, k 
 
 William Arnot, 
 
 John Howie & Co 
 
 Campbell, Dale, ft Co. . . . 
 
 William Gillespie & Co. . . . 
 
 John Cochran, .,, 
 
 To Rob. Wilson & Co 
 
 To Sales this month,. . . .Fol. 6 
 
 Wm. Stirling & Sons, 
 
 Campbell, Dale, & Co. . . 
 
 Todd & Shortridge, 
 
 Watsou, Arthur, & Co, • . 
 
 William Simpson, 
 
 Tho. Bissland & Co 
 
 Ditto, 
 
 John Pattison & Co 
 
 To Sundries this month, Fol. 9 
 To Sales. Wm. Gillespie & Co 
 
 Crombie & Carnegie, .... 
 
 Wm. Simpson, 
 
 Kibble, Forster, & Co ... . 
 
 Watson, Arthur, & Co. . . 
 
 To NiMMo & Bell, , 
 Ditto, ^ ........ . 
 
 Ditto, 
 
 To Sundries this month, Fol. 12 
 To Sales. John Kingan, . , 
 
 Penman iS? Bro>vn 
 
 Todd & Shortridge, 
 
 Crombie & Carnegie 
 
 Kibble, Forster, & Co. . , 
 H. Houldsworth & Co. . , 
 D. Johnson, Son, & Cree, 
 
 To William Aknot, . . 
 
 To John Howie & Co. 
 
 Ditto, 
 
 Carried Forward,. 
 
 No. 
 
 157 
 159 
 163 
 164 
 165 
 170 
 171 
 172 
 
 173 
 174 
 17S 
 176 
 178 
 179 
 181 
 
 180 
 
 182 
 183 
 184 
 185 
 186 
 187 
 188 
 189 
 
 192 
 193 
 194 
 195 
 196 
 
 198 
 
 199 
 
 200 
 
 iVhendue 
 
 Jan. 
 Feb. 
 Mar 
 April 
 
 May 
 
 June 
 
 April 
 
 July 
 
 April 
 
 May 
 
 July 
 
 June 
 
 May 
 
 April 
 
 Aug. 
 July 
 Aug. 
 
 July 
 May 
 
 Sept 
 Junp 
 Sept. 
 Aug. 
 June 
 
 July 
 Sept. 
 Dec. 
 
 202 
 203 
 208 
 209 
 210 
 211 
 212 
 
 201 
 205 
 206 
 
 Oct. 
 
 Sept. 
 July 
 Oct. 
 July 
 Oct. 
 
 July 
 June 
 July 
 
 Sum. 
 
 289 
 146 
 212 
 196 
 234 
 410 
 368 
 353 
 
 163 
 95 
 145 
 110 
 126 
 240 
 264 
 
 241 
 246 
 117 
 98 
 189 
 114 
 236 
 204 
 
 153 
 136 
 86 
 267 
 129 
 
 37 
 5« 
 56 
 
 196 
 137 
 196 
 114 
 
 166 
 480 
 
 282 
 
 246 
 123 
 
 Monthly 
 Amounts. 
 
 1817 
 
 Jan. 
 Feb. 
 Jan. 
 
 2210 16 4 
 
 1145 14 
 172 9 
 
 1448 8 4 
 
 T74 1 6 
 
 150 2 
 
 1574 19 
 147 11 
 
 370 14 
 
 7994 17 C 
 
 Feb. 12 
 Mar. 26 
 
 Feb 
 
 Jan. 
 Feb. 
 
 Mar, 
 
 Feb. 
 
 May 
 
 May 
 
 Apr. 
 Feb. 
 Mar. 
 
 Mar. 
 
 May 
 June 
 
 June 
 Apr. 
 
 Apr. 
 
 Apr. 
 June 
 Apr. 
 
 16 
 
 Paymeuta 
 Ueceived, 
 
 By Cash, ....... 
 
 By Nimmo&Co 
 
 By Cash 
 
 By Ditto, 
 
 By Ditto, • 
 By Ditto, ., 
 By Ditto, . 
 By Ditto, . 
 
 By Cash, . 
 
 By Ditto, 
 By Ditto, 
 
 By Ditto, 
 By Ditto, 
 
 By Ditto, 
 
 By Cash, . 
 
 By Ditto, 
 By Ditto, 
 By Ditto, 
 By Ditto, 
 By Ditto, 
 By Ditto, 
 
 By Cash, . 
 
 By Cash, . 
 By Ditto, 
 
 Sum. 
 
 By Purchases, 
 By Purchases, . 
 
 By Purchases, . 
 
 By Cash,.... 
 By Howie & Co 
 By Cash, 
 
 Carried Forw. 
 
 *;4«a ij\0'\' 
 
 12 
 
 289 
 145 
 212 
 196 
 234 
 410 
 368 
 353 
 
 163 
 
 145 
 110 
 
 240 
 264 
 
 172 
 
 241 
 
 117 
 
 98 
 189 
 114 
 236 
 204 
 
 136 
 
 267 
 129 
 
 196 
 114 
 
 480 
 
 147 
 240 
 123 
 
 6352 
 
(3) 
 
 I.EDG£R« 
 
 233 
 
 Dr. 
 
 Bills Receivable. 
 
 1817 
 
 Way 
 
 31 
 
 Received by me. Jour. 
 
 June 
 
 30 
 
 Brought Forward, 
 
 To Sales this mo . .Fol, 16. . 
 
 James Denny & Co 
 
 W. Stirling <& Sons, 
 
 Ditto, .. 
 
 Penman He Brown, 
 
 H. Hoiildsworth & Co. .. 
 Joiiu ('ochran, 
 
 To Sundries this mo. Fol. 20 
 To Sales, W. Arnot 
 
 James Denny & Co ,. 
 
 H. Hoiildsworth & Co 
 
 Crombie & Carnegie, 
 
 D. Johns^on, Son, & Cree, . , 
 
 Janu's D^nny & Co 
 
 John Howie & Co 
 
 Kibble, Forster, & Co , 
 
 Watson, Arthur, & Co 
 
 Ditto, 
 
 Nimnio & Bell, 
 
 No 
 
 214 
 215 
 216 
 219 
 220 
 221 
 
 224 
 225 
 229 
 231 
 232 
 
 To Jos. Taylou & Sons, . . . 
 
 Wkendue 
 
 Nov. 
 
 Aug. 
 Nov. 
 Aug. 
 Nov. 
 
 Dec. 
 Sep. 
 Dec 
 
 230 
 
 Oct. 
 
 13 
 
 Sum. 
 
 18619 
 
 169 
 114 
 92 
 294 
 126 
 
 92 
 
 63 
 
 808 
 
 357 
 
 206 
 
 143 
 
 95 
 
 303 
 
 92 
 
 70 
 
 90 
 
 18 
 
 7 
 
 Monthly 
 Amounts. 
 
 7994 17 6 
 
 1817 
 
 975 2 C 
 
 Jniie 
 June 
 
 Payments Received 
 
 Brought Forward 
 
 Sum. 
 
 11620 13 9 
 
 Tune 6 
 
 7 
 
 By Cash, 
 By Cash, , 
 
 By Blackey & Co 
 
 By Ditto, 
 
 By Gordon & Co 
 
 By Ditto 
 
 By T. Marshall, 
 By Smith & Co. 
 By Balance f . . . 
 
 6352 
 
 11 
 
 114 
 
 294 
 
 '2C 
 
 23 
 
 143 
 95 
 
 303 
 
 92 
 
 70 
 
 90 
 
 4063 
 
 11620 
 
 15 
 
 6 
 
 6 
 10 
 
 
 
 1211 
 15 11 
 
 13 9 
 
 3n 
 
254 
 
 LEDGER. 
 
 (4) 
 
 Dr. 
 
 Bills Payable. 
 
 Cr. 
 
 1817 
 
 Payments Made 
 
 Jan. 
 Feb. 
 Jan. 
 Feb. 
 Mar 
 
 Apr 
 June 
 
 To Cash,. 
 To ditto,. 
 To ditto,. 
 To ditto,. 
 To ditto.. 
 To ditto,. 
 
 Sum. 
 
 1817 
 
 Apr. 10 
 
 May 
 
 June 
 
 To Cash,. 
 To ditto,. 
 To ditto,. 
 
 8 To ditto,. 
 24 To ditto,. 
 
 25 
 
 Jnne 30 
 
 To ditto,. 
 To ditto,. 
 
 15 
 
 19 
 
 195 
 112 
 178 
 210 
 184 
 243 
 
 To Balance, 
 
 235 
 134 
 460 
 
 'Jan. 
 
 15 6 
 10 
 
 15 
 
 30213 
 385 8 
 
 245 
 
 1007 
 
 24 
 
 2952 
 
 6850 
 
 10 
 
 Feb 
 
 Mar. 31 
 
 14 
 
 Accepted hij me. Jour, 
 
 By Stock, as follows,. . . .Fol. 2 
 Dunn, Siiiitli,& Co I 57 
 
 No 
 
 Pf^hen due 
 
 31 
 
 28 
 
 Apr. 
 
 May 
 
 June 
 
 30 
 
 I2l0 
 
 31 
 
 30 
 
 James Finlay & Co. 
 
 James Handyside, 
 
 Blackey, Hardisty, 6i Co. 
 
 Cliristie & Sliavv, 
 
 Dale &M*Intosli 
 
 By Purchases, 
 
 James Finlay & Co 
 Micliael Watson. . 
 Ditto, 
 
 .Fol. 3. 
 
 77 July 
 
 78 Apr. 
 
 79 June 
 George Bowie & Co [80 Apr. 
 
 By Sundries this month,..Fol. 6 
 By Pur. Tlio. Bissland & Co.. . 
 By ScRUTON & Campbell,.... 
 
 By Mayne,& Rowley, 
 
 By Purchases this mo. . .Fol. 9 
 
 James Finlay & Co 
 
 WilUaiu tttirling & Sons 
 
 Jan. 
 Feb. 
 Jan. 
 Feb. 
 Mar. 
 
 By SuND:tiEs this mo. . .Fol. 12. 
 By Puu. William Gillespie & Co 
 Rothsay Spinning Co 
 
 By John Howie & Co. 
 
 By Sundries this mo. ..Fol. 16, 
 By PuR. Dalgleish & Frame,... 
 Tho. Bissland & Co'. .- 
 
 By Peter Wood, 
 
 By ScRUTON 6c Campbell,. . . . 
 By Sundries this mo.. .Fol. 20, 
 
 By Tho. Pollock & Co 
 
 By Pur. Tho. Shiels & Co 
 
 87 
 
 Aug. 
 May 
 
 Sep. 
 
 Oct. 
 
 July 
 Nov. 
 
 July 
 
 Aug. 
 
 Dec, 
 
 Sep. 
 
 14 
 
 Sum. 
 
 195 
 112 
 
 178 
 210 
 184 
 243 
 
 l.'>6 
 235 
 134 
 460 
 
 129 
 
 492 
 
 245 
 1007 
 
 19 
 
 496 
 
 72 
 
 Monthly 
 Amounts. 
 
 1125 T 6 
 
 987 4 10 
 
 124 10 8 
 302 13 C 
 385 8 11 
 
 621 19 2 
 
 1253 II 9 
 371 6 6 
 
 568 19 6 
 
 495 15 
 186 7 
 153 11 
 273 17 6 
 
 ' 
 
 6850 li 10 
 
(5) 
 
 LEDGER. 
 
 235 
 
 Dr. 
 
 Purchases. 
 
 Cr. 
 
 i»l7 
 Jan. 
 Feb. 
 
 Mar. 
 Apr. 
 
 May 
 
 June 
 
 To Bills Payable, . . 
 
 To Cash, 
 
 To Bills Payable, . . 
 
 To Ditto, 
 
 To Cash, 
 
 To Bills Receivable, 
 To Bills Payable, . . 
 
 To Cash, 
 
 To Bills Payable, . . 
 
 ToCash, , 
 
 To Bills Receivable, 
 To Bills Payable, ., 
 To Balance, . . ... 
 
 987; 410 
 28010 // 
 12410 8 
 
 621 
 
 515 
 
 595 
 
 1253 
 
 19 
 
 lo! 
 
 // 
 
 11 
 
 441} 8 
 56819 
 67314 
 195 ] 3 
 27317 
 664 8 
 
 7197| 9 5 
 
 1817 
 Jau. 
 
 Feb. 
 Mar. 
 Apr. 
 May 
 June 
 
 By Stock,. 
 By Goods, 
 By Ditto, . 
 By Ditto, . 
 By Ditto, . 
 By Ditto, . 
 By Cash, . 
 
 1267 
 
 124 
 
 621 
 
 2364 
 
 1691 
 
 1114 
 
 12 
 
 7197 
 
 10 
 8 
 2 
 5 
 9 
 1 
 6 
 
 Dr. 
 
 Sales. 
 
 Cr. 
 
 Jan. 
 
 Feb. 
 Mar. 
 Apr. 
 
 ■ 
 
 May 
 
 June 
 
 To Stock, . . 
 To Goods, . . 
 To Ditto, .. 
 To Ditto, .. 
 To Ditto, . . 
 To Ditto, ». 
 To Sundries, 
 To Ditto, .. 
 
 1 
 
 4 
 
 7 
 
 10 
 
 13 
 
 // 
 
 18 
 21 
 
 1463 
 1418 
 1140 
 1630 
 II 
 1175 
 2503 
 2119 
 
 11459 
 
 6 
 
 3 
 
 12 
 
 9 
 
 2 
 
 13 
 
 15 
 
 12 
 
 15 
 
 2 
 
 // 
 8 
 6 
 // 
 10 
 9 
 5 
 
 4 
 
 Jan. 
 Feb. 
 Mar. 
 Apr. 
 May 
 June 
 
 14 
 31 
 14 
 
 28 
 31 
 
 // 
 
 17 
 30 
 
 6 
 31 
 30 
 
 // 
 
 
 
 
 By Cash, 
 
 By Bills Receivable, • 
 
 By Cash, 
 
 By Bills Receivable, . 
 
 By Cash, 
 
 By Bills Receivable, . 
 
 By Cash, 
 
 By Bills Receivable, . 
 
 By Cash, 
 
 By Bills Receivable, . 
 
 By Ditto, 
 
 By Balance, 
 
 117 
 
 1145 
 
 113 
 
 1448 
 
 393 
 
 774 
 
 11 
 
 1574 
 
 264 
 
 975 
 
 2324 
 
 2328 
 
 11459 
 
 11 
 6 
 4 
 
 11 
 6 
 
 1 
 9 
 6 
 6 
 4 
 
2m 
 
 LEDGlBR. 
 
 (6). 
 
 Dr. 
 
 Goods. 
 
 1817 
 
 Jan. 
 
 Feb. 
 Mar 
 
 Ex 
 
 Goods 
 Pieces 
 
 1 To Stock, ...... for amount ou hand this day, 
 
 31 To Cash, ......for sundry Carriages & Fret, 
 
 To Sundries,.. . .for Amount bought this mo. 
 
 n To W. Bogle & Co. for Insurance ^ Frances, 
 
 28 To Cash, forDuty ,&c.onl 1 OBar. Ashes, 
 
 // 1 To Sundries,.. ..for Amount bought this mo. 
 4 To W. Bogle & Co. for Insurance ^ Susanna, 
 
 To Cash, for sundry Charges, 
 
 To Sundries, .... for Amount bought this mo. 
 To W. Bogle & Co. for Insurance <^ Jessie, . . 
 
 31 
 
 Apr 
 
 May 
 June 
 
 16 
 
 Amount purchased last three months. 
 
 200 
 
 300 
 
 500 
 
 Ashes 
 Casks 
 
 110 
 
 110 
 
 Mad- 
 der. 
 Cask! 
 
 12 
 
 9 
 
 15 
 
 36 
 
 Cotn. 
 
 37 
 
 Cotn 
 
 Yarn jpo 
 Bdles 
 
 19 
 
 56 
 
 220 
 
 400 
 
 90 
 
 888 
 
 1598 
 
 To Cash, ...for Freight and Charges on Sundries,.. 
 
 To Sundries, .... for Amount bought this month, 
 
 To Goods, ... ...for97ps. Muslins received in barter for84 bun. Cotn.Yn 
 
 To W. Bogle & Co. for Premium of Insurance on sundry Goods, , 
 
 To Cash......... for Sundries this month, 
 
 To Sundries, ....for Amount bought this month, 
 
 To Ditto, for Proceeds of 28 bundles Cotton Yarn taken to Account, 
 
 To Profit Sf Loss, for Gain on this Account, 23 
 
 1676 
 17 
 802,15 
 
 91 7 
 
 81 4 
 
 I007i 8 
 
 4: 6 
 
 21 l! 
 
 3358 16J 
 
 3 6 
 
 1613 
 
 2068 12I 
 
 128| 9 
 17|17' 6 
 
 144 1 12 
 196015 
 
 51 
 745 
 
 12175 
 
 Dr. 
 
 Sales on Commission. 
 
 May 
 June 
 
 To Sundries, for Net Proceeds of the Sales this month. 
 
 To Ditto, for.... Ditto, Ditto, 
 
 To Profit Sf Lossj for Gain on this Account, 
 
 1149 8 
 61913 
 
 63 
 
 1832 
 
 16 
 
 18 
 
(«) 
 
 LEDGER. 
 
 237 
 
 Contra. 
 
 
 
 1817 
 
 
 J^D. 
 
 21 
 
 
 31 
 
 Feb. 
 
 23 
 
 
 28 
 
 Mar. 
 
 8 
 
 
 31 
 
 
 If 
 
 Apr, 
 
 (> 
 
 
 13 
 
 
 17 
 
 
 30 
 
 
 13 
 
 
 30 
 
 
 31 
 
 May 
 
 3 
 
 
 4 
 
 
 24 
 
 
 31 
 
 June 
 
 12 
 
 
 10 
 
 
 30 
 
 
 // 
 
 
 // 
 
 By Cash, for 
 
 By Sales, for Amount sold this mo. 
 
 By Mayne & Rowley, for Amount ^ Atlantic, 
 
 By Sales, , for Amount suld this mo. 
 
 By Cash, for ^ 
 
 By Sundries, for Amo. of 2 Shipments 
 
 By Sales, ...... ..for Amount sold this mo. 
 
 Amount sold last three mouths,.... 
 Wilh W. Tate & Co. Lon. to sell 
 
 On my Account 
 
 on hand this day <^ Inv. p. 104 
 
 Ex 
 
 Goods 
 Pieces 
 
 140 
 
 186 
 
 326 
 174 
 
 500 
 
 Ashes 
 Casks 
 
 57 
 14 
 
 71 
 
 39 
 
 110 
 
 Mad. 
 
 der. 
 
 Cask: 
 
 11 
 9 
 
 27 
 
 36 
 
 Cotn 
 Bags, 
 
 22 
 
 21 
 
 47 
 
 56 
 
 Cotn. 
 Yarn 
 Bdles 
 
 25 
 
 239 
 
 242 
 3 
 
 580 
 351 
 
 1440 
 
 158 
 
 159H 
 
 By Cash, for Drawback ^ Isabella, 
 
 ByJ.TaylortfeSonSjfor Amount shipped <^ Triton for Philadelphia, 
 
 By Sundries, .... for 84 bdls. Cotn. Yn. given in barter for 97 ps. Muslins 
 
 By Sales, for Amount sold this month 
 
 By W. Tate ik Co. for Net proceeds of Account Sales for last month, . . 
 ByW. Bogle & Co. for Average loss on 12 Casks Madder <^ Charlotte, 
 
 By Cash, fo: Sundries this month, 
 
 By Sundries, ... .for Amount shipped <^ Doiphin for Hamburgh 
 
 By Ditto, for Return of Premium on 100 Barrels Ash^s<^ Nancy, 
 
 By Ditto, for Amount shipped <^ Betsey for New York 
 
 By Sales, for Amount sold this month, 
 
 By Cash for Bounty «f Triton, 
 
 By W.Tate & Co. for Net proceeds of Account Sales tor iasl month, .. 
 
 By Sales,. for Amount sold this month, 
 
 By Debentures,., for Drawback <^ Dolphin owing at the Custom-house, 
 By Balance, .... for Amount unsold this day, 
 
 Fo 
 
 Cr. 
 
 37 
 1418 
 343 
 1140 
 4 
 1231 
 1638 
 
 317 
 
 128 
 
 J 175 
 
 445 
 
 11 
 
 85 
 
 1045 
 
 6 
 
 869 
 
 140 
 
 23 
 
 187 
 
 1005 
 
 84 
 
 777 
 
 12175 
 
 11 
 8 
 
 // 
 3 
 6 
 
 3 
 11 
 il 
 .3 
 
 4 
 11 
 12 
 19 
 
 3 
 10 
 
 7 
 
 8 
 15 
 17 
 
 la 
 
 4 4 
 
 9 
 
 9 
 10 
 
 9 
 
 Contra. 
 
 Cr. 
 
 May 
 June 
 
 By Sa LES, for Amount sold this month. 
 
 By Cash, for 12 Bundles Cotton Yarn, 
 
 By Sales, for Amount sold this month. 
 
 1197 
 39 
 
 596 
 
 1832 
 
 18 
 
 3 o 
 
238 
 
 LEDGER. 
 
 (7) 
 
 Dr. 
 
 Furniture. 
 
 Cr. 
 
 1817 
 
 Jan. 
 
 Mar 
 
 To Stock, 
 To Cash, 
 
 71 
 
 8 
 
 80 
 
 1817 
 June 
 
 30 By Balance, 
 
 24 
 
 80 
 
 2 
 
 Dr. 
 
 Debentures. 
 
 Cr. 
 
 June 
 
 30 
 
 To Goods, 22 
 
 84 
 
 18 
 
 7 June30 
 
 By Balance, 
 
 24 
 
 84 
 
 18 
 
 Dr. 
 
 House Expenses. 
 
 Cr. 
 
 Jan. 
 Feb. 
 Mar. 
 
 May 
 June 
 
 31 To Cash. 
 28 To Ditto, 
 ll! To Ditto, 
 22I To Ditto, 
 12 To Ditto, 
 
 21 
 20 
 12 
 35 
 39 
 
 128 
 
 in I' 
 
 u\ II 
 
 5' n 
 
 11! // 
 
 14' // 
 
 10 
 
 June 
 
 30 
 
 By Profit & Loss,. 
 
 23 
 
 128 
 
 10 
 
 // 
 
 Dr. 
 
 Mar 
 Jnt 
 
 To Cash, 
 To Ditto, 
 
 James Irvine, mv Clerk. 
 
 17 
 20 
 
 38 
 
 June 
 
 Cr. 
 
 By Charges, 
 By Balance f 
 
 35 
 3 
 
 38 // 
 
(8) 
 
 LEDGER. 
 
 239 
 
 Dr. 
 
 Charges. 
 
 Cr. 
 
 Jan. 
 
 Feb. 
 
 Mar. 
 
 Apr. 
 
 May 
 
 June 
 
 To Cash 
 
 To Ditto, 
 
 To Ditto 
 
 To Ditto 
 
 To Ditto....... 
 
 To Ditto 
 
 To James Irvine, 
 
 
 
 
 
 1817 
 
 
 3 
 
 5 
 
 5 
 
 
 Feb. 
 
 23 
 
 5 
 
 7 
 
 19 
 
 
 
 22 
 
 8 
 
 17 
 
 7 
 
 
 Mar. 
 
 31 
 
 11 
 
 75 
 
 14 
 
 
 Apr. 
 
 ly 
 
 15 
 
 82 
 
 10 
 
 
 May 
 
 3 
 
 13 
 
 11 
 
 12 
 
 
 
 24 
 
 24 
 
 35 
 
 // 
 
 
 June 
 
 3i 
 30 
 27 
 
 30 
 II 
 
 16 
 30 
 
 
 235 
 
 7 
 
 /' 
 
 
 
 By Mayne and Rowley, .. 
 By Ninimo and Bell,.... 
 
 By Sundries 
 
 By Jos, Taylor & Sons, .. 
 
 By Sundries, 
 
 By Ditto, 
 
 Bv Sales on Commission, 
 
 By Cash 
 
 By Goods, 
 
 By John Howie & Co. . . 
 
 By Cotton in Co 
 
 By Sales on Commission, 
 By Profit and Loss, , , . . 
 
 12 
 
 4 
 
 6 
 
 11 
 
 15 
 
 2 
 
 // 
 
 r/ 
 
 5 
 
 6 
 
 168 
 
 235 
 
 Dr. 
 
 Insurance. 
 
 Cr. 
 
 Feb. 
 Mar. 
 Apr. 
 
 May 
 
 June 30 
 
 To VVilliam Bogle & Co. . 
 
 To Ditto, 
 
 To Ditto, 
 
 To Tontine Insurance Co, 
 To Sundries, .......... 
 
 To Profit Sf Loss, 
 
 811 
 3l! 7 
 
 812 
 46; 7 
 51 
 22 
 
 168 
 
 Feb. 
 Mar, 
 Apr, 
 
 May 
 
 By Mayne & Rowley, .. , 
 
 By Sundries, 
 
 By Jos. Taylor & Sons, .. 
 By Cotton in Co. ...... 
 
 By Sundries, 
 
 By Ditto 
 
 6 
 10 
 13 
 14 
 17 
 
 // 
 
 10 
 37 
 10 
 53 
 31 
 25 
 
 168 
 
 6 
 16 
 
 6 
 
 2 
 10 
 
 7 
 
 9 
 
 
 
 
 7 
 
 3 
 6 
 2 
 6 
 
 Dr. 
 
 Profit & Loss. 
 
 Cr. 
 
 Jan. 
 Mar 
 Apr. 
 May 
 
 June 
 
 To Cash, 3 
 
 To Ditto, 8 
 
 To John Howie & Co. ... 14 
 
 To Cash, ;i5 
 
 ToOrd&Dow jl8 
 
 To Cash, |19 
 
 To Adven. to Hamburgh, :21 
 To Strange Dash wood & Co!22 
 
 To Sundries, . ; 23 
 
 To Stock, 23 
 
 To Balance, for the purpo- 
 ses Dientioned in Journal. 24 
 
 12 
 
 36 
 
 11 
 
 8 
 
 90 
 
 10 
 
 60 
 
 18 
 
 296 
 
 404 
 
 140 
 
 1079 
 
 12 
 
 10 
 
 Feb. 
 Mar. 
 Apr. 
 
 June 
 
 By Cash, 
 
 By Nimmo & Bell, . . 
 
 By Cash, 
 
 By Richard Conder, 
 By William Arnot,... 
 
 By gash, 
 
 By Sundries, 
 
 By Ditto, 
 
 16 
 
 4 
 
 21 
 
 42 
 
 2 
 
 34 
 
 37 
 
 920 
 
 1079 310 
 
«40 
 
 LEDGER. 
 
 (9) 
 
 Dr. William Bogle & Co. Insurance Brokers, Glasgow. Cr. 
 
 1817 
 Feb. 
 Apr. 
 May 
 June 
 
 loss. 
 
 19 To Cash, 
 
 30 To Goods, aver. 
 
 9 To Sundries, 
 
 lO' To Jos. Taylor & Sons, 
 30 To Balance, 
 
 
 
 
 
 J817 
 
 
 5 
 
 8 
 
 4 
 
 // 
 
 Jau. 
 
 1 
 
 14 
 
 11 
 
 11 
 
 // 
 
 
 17 
 
 17 
 
 6 
 
 3 
 
 // 
 
 Feb. 
 
 23 
 
 20 
 
 8 
 
 12 
 
 9 
 
 Mar. 
 
 31 
 
 24 
 
 62 
 
 17 
 
 2 
 
 Apr. 
 May 
 
 30 
 3 
 
 97 
 
 7 
 
 11 
 
 1 
 
 
 I 
 1 
 
 By Stock, 
 
 By Goods,.. Insur. 
 
 By Sundries, 
 
 By Ditto, 
 
 By Ditto, ....... 
 
 By Ditto, 
 
 2 
 
 8 
 
 4 
 
 4 
 
 9 
 
 7 
 
 6 
 
 12 
 
 17 
 
 10 
 
 j 34 
 
 to 
 
 13 
 
 ! 26 
 
 10 
 
 
 ■ 5 
 
 I;.. 
 7 
 
 
 97 
 
 
 
 
 il 
 1 
 
 6 
 3 
 
 11 
 
 Dr. 
 
 Tontine Insurance Company. 
 
 Cr. 
 
 May 
 
 June 
 
 To Sundries, 
 To Balance, 
 
 20 
 4G 
 
 67 
 
 4 6 
 
 Apr. 
 Mav 
 
 By Insurance, 
 J>y Sundries, . 
 
 46 7 
 3017 
 
 07 
 
 6 
 
 Dr. 
 
 NiMMo & Bell, Glasgow. 
 
 Cr. 
 
 Feb. 
 Mar. 
 
 To Sundries, 
 
 To Profit and Loss, 
 
 145114 
 
 150 
 
 Mar, 
 
 26 
 
 By Bills Receivable, 
 
 9 
 
 150 
 
 2 
 
 150 
 
 2 
 
 
 
 Dr. 
 
 Mar. 
 
 26 
 
 To Cast), 
 
 Ord k Dow, Glasgow. 
 
 i 
 
 212 
 
 212 
 
 Apr. 
 May 
 
 By Cash, ,,,4W.« •••« 
 
 By Ditto, 
 
 By Profit and Loss, • . 
 
 Cr. 
 
 37 
 84 
 90 
 
 212 
 
(10) 
 
 liEDGER. 
 
 241 
 
 Dr. 
 
 William Ajinot, Glasgow. 
 
 Cr. 
 
 1817 I 
 
 Apr. 8 To Cash, 11 
 
 To Profit and Loss, 14 
 
 145 
 2 
 
 147 
 
 1817 
 Apr. 8 
 
 By Bills Receivable, 
 
 Dr. 
 
 John Howie & Co. Glasg^ow. 
 
 12 
 
 147 
 
 11 6 
 
 Cr. 
 
 Apr 
 June 
 
 lljTo Bills Payable, 
 27 To Sundries, .... 
 
 12 371 
 21 247 
 
 618 
 
 Apr. 
 June 
 
 11 
 
 30 
 
 By Bills Receivable, 
 By Profit <fe Loss, .. 
 By Balance, 
 
 I 
 12! 
 14! 
 24 
 
 370 
 
 II 
 
 247 
 
 618 
 
 Dr. 
 
 John Buchanan, Glasfyow. 
 
 Cr. 
 
 Apr. 
 June 
 
 9jTo Peter Wood, 
 20 To Balanct, .. . , 
 
 14 430 
 24 46 
 
 476 19 
 
 June 30 
 
 By Cottoa in Co. 
 
 22 
 
 476 
 
 19 3 
 
 Dr. 
 
 Thomas Dunlop, Glasgow. 
 
 Cr. 
 
 Apr 
 June 
 
 To Peter Wood, 
 To Balance f .. , , 
 
 430| 5 
 46 13 
 
 476 
 
 19 
 
 June 
 
 30 
 
 By Cotton jn Co. 
 
 3 P 
 
 22 
 
 476 
 
 19 
 
M^ 
 
 LEDGER. 
 
 00 
 
 Dr. 
 
 William Ratney, Glaso^ow. 
 
 Cr. 
 
 1817 
 Ma)- 
 
 To Sundries, 
 
 17 
 
 425 
 
 18 
 
 1817 
 
 By Insurance, . , 
 By Roack & Co, 
 By Balance, . . , 
 
 16 
 21 
 24 
 
 24 
 253 
 147 
 
 42518 
 
 Dr. 
 
 Robert Wilson, & Co. Manchester. 
 
 Cr. 
 
 Jan. 
 
 To Stock, 
 
 172 
 
 10 
 
 Jan. 
 
 10 
 
 By Bills Receivable, 
 
 172 
 
 10 
 
 Dr. 
 
 Peter Drinkwater, Manchester. 
 
 Cr. 
 
 Jan. 
 Mar. 
 Apr. 
 Mar. 
 
 To Cash dft. onStrange&Co 
 
 To Ditto, 
 
 To Ditto, 
 
 To Ditto, 
 
 210 
 119 
 452 
 377 
 
 1159 
 
 Jan. 
 
 Mar. 
 Apr 
 
 By Stock,. , 
 By Goods, 
 By Ditto, 
 By Ditto, 
 
 2 
 
 4 
 
 9 
 
 12 
 
 210 
 119 
 452 
 377 
 
 1159 
 
 Dr. 
 
 Blackey, Hardisty, & Co. Keswick. 
 
 Cr. 
 
 Feb. 
 June 
 
 To Cash, draft, &c. 
 To Bills Receivable, 
 To Balance, 
 
 316 
 
 239 
 
 37 
 
 592 
 
 Jan. 
 May 
 
 By Goods, 4 
 
 By Sales on Commission, 18 
 
 316 
 276 
 
 692 
 
 12 
 
(1-i) 
 
 LEDGER. 
 
 243 
 
 Dr. 
 
 Strange, Dashwood, & Co. Bankers, London. 
 
 Cr. 
 
 1817 
 Jan. 
 Feb. 
 Mar, 
 Apr. 
 May 
 
 't 
 
 June 
 
 ToCash,..Dowtie& Co, 
 To DitJo, ..Sujidries, .. 
 To Ditto, . . Downe <& Co, 
 ToDitto,..Boldero&Co, 
 To Ditto,.. Sundries, .. 
 
 To Ditto I/..: 
 
 To Balance, .... ...... 
 
 
 
 
 
 1817 
 
 
 3 
 
 120 
 
 // 
 
 // 
 
 Jan. 
 
 1 
 
 5 
 
 421 
 
 3 
 
 // 
 
 
 7 
 
 8 
 
 310 
 
 // 
 
 // 
 
 Feb. 
 
 26 
 
 11 
 
 253 
 
 18 
 
 3 
 
 Mar. 
 
 18 
 
 15 
 
 534 
 
 13 
 
 // 
 
 Apr. 
 
 9 
 
 19 
 
 485 
 
 2 
 
 5 
 
 
 30 
 
 24 
 
 1202 
 
 7 
 
 9 
 
 May 
 June 
 
 31 
 
 7 
 30 
 
 
 3327 
 
 4 
 
 5 
 
 
 
 
 
 
 By Stock, 2 
 
 ByCash, dft.Drinkwater, // 
 B'yDitto,..Blackey&Co. 5 
 By Ditto, . . Driukwater, 8 
 
 By Ditto, // 11 
 
 By Richard Conder,. . . . 14 
 
 By Cash, dfts 15 
 
 By Ditto 19 
 
 By Profit Sf Loss, 22 
 
 619 
 210 
 300 
 119 
 452 
 242 
 847 
 617 
 18 
 
 3327 
 
 Dr. 
 
 ScRUTON & Campbell, London. 
 
 Cr. 
 
 Feb. 
 May 
 
 < June 
 
 To Bills Payable, 
 
 To Cash, dft. 
 
 To Bills Payable, 
 To Balance, . . . . 
 
 302 
 355 
 186 
 447 
 
 1292 
 
 Jan. 14 By Goods, 
 
 Mar. 
 May 
 
 4 By Ditto, 
 3 By Ditto, 
 
 30213 
 542 6 
 44712 
 
 129211 
 
 Dr. 
 
 William Tate & Co. London. 
 
 Cr. 
 
 Apr, 
 -June 
 
 To Goods,.. Net Prods. 
 To Ditto, 
 
 445 
 187 
 
 632 
 
 Apr 
 June 
 
 By Cash..... dft. ... 
 By Balance,,.,, ... 
 
 445 
 187 
 
 632 
 
 15 
 
 19 
 
244 
 
 LEDGER. 
 
 (13) 
 
 Dr. 
 
 Richard Conder, New York. 
 
 Cr. 
 
 1817 
 
 Jan. 
 
 Mar. 
 
 Apr. 
 
 May 
 
 To Stock, 
 
 To Sundries, 
 
 To Ditto, 
 
 To Ditto, 
 
 To Mayne & Rowley, 
 
 
 
 
 
 1817 
 
 
 1 
 
 237 
 
 12 
 
 4 
 
 Feb. 
 
 18 
 
 10 
 
 923 
 
 13 
 
 10 
 
 May 
 
 •2'i 
 
 14 
 
 285 
 
 2| 5 
 
 
 6 
 
 17 
 
 286 
 
 16 
 
 6 
 
 June 
 
 7 
 
 18 
 
 10 
 
 // 
 
 // 
 
 
 :iO 
 
 
 1713 
 
 5 
 
 1 
 
 
 
 
 ' 
 
 By Cash dft 
 
 By Ditto, 
 
 By Goods, 
 
 By Casb, ....dft 
 By Balance, .... 
 
 1 
 5 
 
 237 
 
 12 
 
 15 
 
 418 
 
 18 
 
 16 
 
 398 
 
 7 
 
 19 
 
 285 
 
 2 
 
 24 
 
 403 
 
 4 
 
 
 1743 
 
 5 
 
 
 
 Dr. 
 
 Mayne & Rowley, New York. 
 
 Cr. 
 
 Feb. 23 
 
 I " 
 Apr. '24 
 
 To Sundries, . . . , 
 To Bills Payable, 
 To Sundries 
 
 6 
 
 355 
 
 19 
 
 // 
 
 Feb, 
 
 10 
 
 // 
 
 385 
 
 8 
 
 11 
 
 May 
 
 8 
 
 18 
 
 279 
 
 10 
 
 1 
 
 June 
 
 U) 
 30 
 
 
 1020 
 
 18 
 
 // 
 
 
 
 
 
 
 By Goods, ^ . 
 
 By Cash, dft... 
 
 By Richard Conder, 
 By Balance, ...... 
 
 6 
 
 1 
 
 15 
 
 24 
 
 385 
 
 355 
 
 10 
 
 269 
 
 1020 
 
 8 
 19 
 
 // 
 10 
 
 18 
 
 
 
 Dr. 
 
 Peter Wood, New York. 
 
 Cr. 
 
 May 
 June 
 
 To Bills Payable, 
 To Balance, ..., 
 
 495 
 795 
 
 1290 
 
 Apr. 
 
 By Sundries, 
 
 14 
 
 1290 
 
 16 // 
 
 ; Dr. 
 
 Joseph Taylor & Sons, New York. 
 
 Cr. 
 
 Apr. 
 May 
 
 To Sundries, 
 To Ditto, . . 
 
 1? 
 
 332 
 
 8 
 
 8 
 
 Junf 
 
 10 
 
 17 
 
 340 
 
 6 
 
 9 
 
 
 30 
 
 
 672 
 
 15 
 
 5 
 
 
 
 
 
 
 
 
 
 By Bills Receivable . . . . 
 By William Bogle & Co. 
 By Balance, 
 
 326 
 
 8 
 
 337 
 
 672 
 
(14) 
 
 I.EDGER. 
 
 245 
 
 Dr. 
 
 Cotton in Co. my one-Third, 
 
 1817 
 Apr. 
 
 May 
 
 June 
 
 To Peter Wood, . 
 To Insurance, .. . 
 
 To Cash, 
 
 To Sundries, 
 
 To Profit «5f Loss, 
 
 
 
 
 
 1817 
 
 
 14 
 
 430 
 
 5 
 
 4 
 
 May 
 
 4 
 
 // 
 
 53 
 
 2 
 
 6 
 
 
 31 
 
 15 
 
 172 
 
 12 
 
 3 
 
 June 
 
 30 
 
 22 
 
 958 
 
 19 
 
 10 
 
 
 
 23 
 
 8H 
 
 15 
 
 9 
 
 
 
 1703 
 
 16 
 
 8 
 
 
 
 
 
 
 
 By Sundries, 
 By Ditto, . . 
 By Ditto, . . 
 
 
 c 
 
 r. 
 
 
 17 
 18 
 21 
 
 20 
 
 1166 
 
 517 
 
 5 
 3 
 
 7 
 
 1/ 
 2 
 6 
 
 1703 
 
 15 
 
 8 
 
 
 
 
 Dr. 
 
 HoLFORD, RucKER, & Co. Hamburgh. 
 
 Cr, 
 
 Mar. 
 
 12 
 
 To Sundries, 
 
 10 
 
 357 
 
 17 
 
 May 
 June 
 
 By Cash, ....djt. 
 By Balance, . . . , 
 
 263 
 94 
 
 357 
 
 Dr. 
 
 Adventure to Hamburg-h in Co. my Half. 
 
 Cr. 
 
 May 
 
 To Sundries, ,..17 
 
 425 
 
 18 
 
 June 
 
 By Roack & Co 21 
 
 By Profit & Loss, j u 
 
 By Balance, 24 
 
 253 
 
 60 
 
 111 
 
 425 
 
 18 
 
 Dr. 
 
 .y ,;>.Bl0ACK & Co. Hambm-gh^jii i 
 
 Cr. 
 
 June 
 
 20 
 
 To Sundries, n^.^.^.,., 
 
 20 
 
 506 
 
 16 
 
 June 
 
 30 
 
 By Balance, 
 
 24 
 
 506 
 
 16 
 
 3 a 
 
246 
 
 LEDGER. 
 
 (15) 
 
 Dr. 
 
 Henry Smith, Hamburgh. 
 
 Cr. 
 
 1817 3, To Sundries, 
 
 17 
 
 231 
 
 17 
 
 1817 
 
 8 1 June 
 
 30 
 
 By Balance, 
 
 24 
 
 231 
 
 17 8 
 
 Dr. 
 
 William Wright, Manchester. 
 
 Cr. 
 
 [June 7 
 30 
 
 To Cash dft. 
 
 To Balance, » • • . 
 
 170 
 51 
 
 221 
 
 // May !31 
 
 June 
 
 16 
 
 By Sales on CommissionJiS 
 By Goods, 21 
 
 170 7 
 51 1 
 
 8 
 
 221 
 
 Dr. 
 
 Smith & Townley, Manchester. 
 
 Cr. 
 
 June 
 
 10! To Bills Receivable,, 
 30 To Balance. ....... 
 
 9012 
 71 4 
 
 16117 
 
 May 
 June 
 
 13 By Sales on Commission, 
 30 By Ditto, 
 
 8513 
 
 76 3 
 
 161 
 
 17 
 
 Dn 
 
 Thomas Pollock & Co. Paisley. 
 
 Cr. 
 
 June 
 
 6 To Bills Payable, 
 30 To Balance, ,,,, 
 
 153 
 79 
 
 232 
 
 11 
 
 11 
 
 May 31 
 June 19 
 
 By Sales on Commission, 18 
 By Ditto, 22 
 
 15311 
 
 79 
 
 232 
 
 n 
 
(16) 
 
 LEDGER. 
 
 247 
 
 Dr. 
 
 Thomas H. Marshall, Perth. 
 
 Cr. 
 
 1817 
 Juue 
 
 To Bills Receivable. 
 To Balance, 
 
 20 
 24 
 
 70 
 59 
 
 1/ 
 
 1 
 
 ff 
 
 7 
 
 1817 
 May 
 June 
 
 8 
 16 
 
 129 
 
 1 
 
 :? 
 
 By Sales on Commission, 
 By Ditto, 
 
 18 
 
 22 
 
 6G 
 62 
 
 129 
 
 14 
 
 Dr 
 
 Gordon, Barron, & Co. Aberdeen. 
 
 Cr. 
 
 June 
 
 To Bills Receivable, . . 
 
 •20 
 
 395 
 
 16 
 
 May 
 June 
 
 By Sales on Commission, 
 By Balance f 
 
 18 
 24 
 
 381 
 14 
 
 395 
 
 4 
 12 
 
 16 
 
 Dr. 
 
 Marshall, Stewart, & Black, Perth. 
 
 Cr. 
 
 June 
 
 30 
 
 To Balance, 
 
 24 
 
 395 
 
 2 
 
 3 
 
 June 
 
 30 
 
 
 
 
 By Sales on Commission, 
 
 22 
 
 395 
 
 Dr. 
 
 Balance. 
 
 Cr. 
 
 June 
 
 30 
 
 To Sundries, ^ Jour... 
 
 24 
 
 11002 
 
 June 
 
 30 
 
 By Sundries, ^ Jour,.. 
 
 24 
 
 1002 
 
248 
 
 PRELIMINARY OBSERVATIONS ON SET C. 
 
 This Set combines, in a considerable degree, the simplicity of Single, with all the advantage* 
 of Double Entry, and perhaps no method more simple, possessing the same advantages, could be 
 devised. Posting from the Subsidiary Books, in the common way, without a Journal, is, we con- 
 fess, a slovenly and laborious task, and where the business is extensive, liable to error, from the 
 multiplicity of entries at the Real Accounts : From these disadvantages the present Set is 
 exempted. The Cash, Bill, and Day Books, are disposed in such a manner, as to exhibit at one 
 view the monthly Amount of the Cash received and paid, the Bills received and granted, and the 
 Purchases and Sales ; these are carried only once a month to the respective Accounts in the 
 Ledger, by this means, the Accounts are prevented from extending to a great length, which is 
 unavoidable by the common method of posting each entry singly. 
 
 In the Chapter on the Ledger, it was observed, " that if all the Accounts in the Ledger be added, 
 the Amount of the Dr. side will be equal to that of the Cr. side." This agreement of the Dr. and 
 Cr. sides of the Ledger, however, does not prove, that the Books have been correctly posted : 
 for, according to the usual mode in which Books are kept, an entry in the Subsidiary Books, or in 
 the Journal, may be entirely omitted to be posted, or an error in the addition of one side of the 
 Ledger may correspond to an error or omission of a like Sum in the other, and yet the Books will 
 Balance, and consequently, such mistakes may remain undiscovered. At the end of the Ledger 
 to the present Set, we have given an easy, yet certain method, of proving the Posting of the Books, 
 •without the trouble of comparing them. This is certainly an advantage of much importance, and 
 more than compensates the additional trouble of posting the personal Accounts daily, when no such 
 check is obtained. 
 
 As some Merchants wish to open an Account in the Ledger for every person with whom they 
 have dealings on credit, we have here avoided no personal Accounts, although these may be entered 
 mider general heads, as in Set B. 
 
 Although the method here laid down cannot be followed in an extensive and complicated Trade, 
 such as Set D. is supposed to be, with the same advantages as where a Journal is used monthly ; 
 yet for a Merchant, or Agent, in an ordinary trade, it may be used with much satisfaction ; and to 
 a Calico-Printer, or an extensive wholesale Haberdasher's business, it is peculiarly applicable. 
 
 It may be observed, that when beginning a new Set of Books, the different Articles wliich con- 
 stitute the Stock, viz. the Cash, Bills, Goods, and Debts owing us, which are transferred from the 
 old Books, are posted from the respective Books; that is, the Cash in hand is entered from the 
 Cash-Book ; the Bills in hand, and those under acceptance, from the Bill-Book ; the Goods on hand, 
 from the first part of the Day Book ; and the Personal Accounts, both in favour of, and against 
 Stock, are posted from the beginning of the Day-Book : by these means the Amount of each of 
 the Articles which compose our Subject is shewn at the Stock Account. 
 
 Cash-Book. 
 
 This Book is ruled with three additional colianns on the Dr. and Cr. sides. In the inner column 
 on the Dr. side, which is titled Bills Receivable, are entered the Bills discounted and paid ; in the 
 next, titled Goods, are entered the Sums received for Goods sold for Cash, whether your own or 
 consigned ; and in the third, titled Profit and Loss, are inserted the Discounts, &c. allowed you 
 on Payments made. 
 
 In the inner column on the Cr. side, titled Bills Payable, are entered the Bills paid by you ; in 
 the next, titled Goods, the Sums paid out on account of Goods, whether your ow n or consigned, or 
 in which any other person may have a concern in the way of adventure. The outer columns on 
 each side contain the Sums received and paid on such Accounts as do not fall under the inner co- 
 lumns. 
 
 The Charges on the Shipments, and on Goods consigned to you, are entered only once a month, 
 being generally paid in small sums. These can be collected from the Invoice and Account JSales 
 Books, 
 
 At the end of the month the inner columns are added, and the total of these carried to the outer 
 cohtmns, by which the Accounts expressed by the title of the inner columns require only one Una 
 in the Ledger each month. 
 
PRELIMINARY REMARKS ON SET C. 249 
 
 In some entries, as Discount on Bills, and Charges paid on Goods in March and June, we have 
 classed two entries together in one line. This was done, to prevent the matter extending so as to 
 crowd the page, and for the same reason, some of the narrations are occasionally shortened. 
 
 The Balance of Cash in hand, brought from one month to another, is distinguished with a line 
 drawn under it. In adding the Cash received, the former balance is not included until the amount 
 received in the present month is set down, and then it is added with it. 
 
 Bill-Book. 
 
 This Book is ruled in a manner somewhat different from the Bill Books to the former Sets, in 
 order to exhibit a greater variety to the learner. No Bills received from Abroad, nor any drawn 
 on the Banker, are recorded in this Book, but entered a^ Cash in the Cash-Book, or vmder the 
 third head of the Day-Book. 
 
 Day-Book. 
 
 This Book is divided into three parts, and the entries, which fall under each, are explained at 
 the beginning of each part. 
 
 The Purchases, and the Net -Proceeds of the Sales on Commission, are entered with a reference 
 to the Invoice and Account Sales Books, which contain the particulars : the narrations are here 
 given as full as is necessary. The entries of Insurances, and those under the third part, being 
 the original entries, are more fully narrated. 
 
 It is scarcely necessary to observe, that the Sales are to be entered with the particulars, as iu 
 Day-Book A ; as these are given in that Book, they are here suppressed : To have repeated them 
 would have extended the Day-Book, without answering- any good purpose. 
 
 In the Shipments abroad, the amount only is entered in the Day- Hook, with a reference to the 
 Invoice-Book, where the particulars are inserted. When no such Book is kept, the particulars of 
 these entries must of course appear in the Day-Book. 
 
 Ledger. 
 
 As no Accounts are opened for the Banks, the Interest due by them till the 30th June, is 
 deducted from the Sum allowed to insure the Debts. See the Balance at the end oj the Ledger^ 
 
 9r 
 
250 
 
 CASH-BOOK FOR SET C. 
 
 (') 
 
 Cash Di. to Sundries. 
 
 For the followiiiif Sums received in January 1817. 
 
 Fol. 
 
 Led. 
 
 Date. 
 
 17 
 
 5 
 8 
 
 14 
 
 21 
 22 
 
 31 
 
 To Stock,,, for Amount in hand this day,, 
 
 289// 10 //7 
 212 //6 //O 
 145// 10 //O 
 
 To Bills Receivable, reed. payt. of No. 157, 
 To. . ,. Ditto, discd. No. 163, due 20 Mar. 
 176, // 8 April 
 To William Ferguson, received from him, 1 
 
 in full, j 
 To Goorf*, ,. received for 25 bdles. Cotn. Yn. 
 To Bills Receivable^ discd. No. 164, due 7 
 
 15 April, 5 
 
 To Bills Receivable, Amt. reed, this month,' 843// 1 1 // 7 
 
 To Goods, Ditto, 
 
 Bills 
 Recoivabie. 
 
 196 //5 //O 
 
 Goods. P^ofi' ^n** 
 Loss. 
 
 37//17//0 
 
 37/^17 // 
 
 Total received this month. 
 
 898 
 
 117 
 
 10 
 
 881 
 1897 
 
 For the followins: Sums received in February. 
 
 Fol. Date, 
 
 16 
 
 1 
 8 
 12 
 
 14 
 
 19 
 
 28 
 
 To Balance, .... from last month. 
 
 To Profit Sf Loss, reed, diset. from 7 
 J. Finlay & Co. j 
 
 To Bills Receivable, discAiio I65due25 Apr 
 
 170 // 7May 
 179 // 10 Apr 
 
 To Robert Easton, reed, from him in full. 
 
 To Bills Receivable, discd No 173 due 26 Apr 
 
 176 // lOMav 
 186 // 18 // 
 
 To Profit Sf Loss, reed int. from W. Arnot 
 
 To Bills Receivable, Amt. reed, this month, 
 To Profit Sf Loss, Ditto, ....... 
 
 Bills 
 Receivable. 
 
 234 //1 2 // 6 
 
 410 //7//10 
 172 // 9//10 
 
 163 //4 //8 
 
 no //4 //o 
 
 114 //3//0 
 
 1205 // 1//10 
 
 Goods. 
 
 i^rotit and 
 Loss. 
 
 14 // // 6 
 
 1/ 3//10 
 
 14 // 4 // 4 
 
 .Total Received this month. 
 
 1350 
 
 113 
 
 19 
 
 1219 
 
 1333 
 
 2683 
 
 10 
 
(>) 
 
 CASH-BOOK FOR SET C. 
 
 251 
 
 Sundries Drs. /o Cash. 
 
 For tlie following Sums paid in Jannary 1817. 
 
 Fol. 
 Ltd. 
 
 Date. 
 
 
 2 
 
 
 9 
 
 4 
 
 
 8 
 
 
 
 14 
 
 
 22 
 
 
 
 24 
 
 
 
 25 
 
 
 4 
 
 31 
 
 It 
 
 2 
 
 u 
 
 3 
 
 It 
 
 4 
 
 If 
 
 1 
 
 II 
 
 
 It 
 
 By Bills Payable, paid No. 57, 
 
 By Strange, Dashwood. Sf Co. renul dft. ) 
 on Dowiie <^ Co. 45d. ) 
 By Profit^' Loss, paid disc, on two Bills, 
 By». Ditto,, .pd. disc, on W. Ferguson's Act 
 
 By . . Ditto, . . paid disct. on a Bill, 
 
 By (loodi, . . pd. carr iage of Co' ton Yarn . . 
 By Ditto,., pd. fret. A'C. on 9 casks Madder. 
 
 By Bills Payable, paid No. 6B 
 
 By House Expenses, paid this month, .... 
 By Pro/tf<5j-Lo«i,pd.iucidenls^Exp. Book 
 
 By Bills Payable,., Amt. paid this month. 
 
 By Goods, Ditto, 
 
 By Projit Sf Loss, Ditto, 
 
 BiiU 
 Payable. 
 
 195// 11// 10 
 
 178 II 4 1/6 
 
 373//16 // 4 
 
 Goods. 
 
 7 // 4 // 2 
 iO //3 // 8 
 
 17 '/7//10 
 
 Frotit aurt 
 Loss. 
 
 4 // // 9 
 5//17 // 6 
 2 // 4 // 7 
 
 2//12 // 7 
 
 14//15 // 5 
 
 Total paid this month, 
 
 By Balance, Carried to next month, 
 
 120 
 
 21 
 
 405 
 
 546 
 1350 
 
 1897 
 
 19 
 
 For tlie following Sums paid :n February. 
 
 Fol. 
 
 Date, 
 
 18 
 
 19 
 
 9 
 
 5 
 
 8 
 
 12 
 
 14 
 
 19 
 
 21 
 23 
 25 
 26 
 
 // 
 28 
 
 By Bills Payable. . paid No 65 
 
 By James Finloy S) Co.., paid them 
 
 By Projit S^ Loss, pd. disct. on three Bills, 
 By Z)i//o, .. paid disct. on R. Easton's acct. 
 By Ditto, . .paid disct. on three Bills,.. . . 
 By William Bogle Sf Co... paid them,. . . . 
 By Strange, Dashwood, S^Co. remd. dft. > 
 on Downe & Co. 45d. j 
 
 By ^«7/* Payable,.. paid No. 71 
 
 By Goods,., paid charges ^ Atlantic,. . . . 
 EyProJitSf Loss, pd . R Strong wgs. to this day 
 By Goods, pd. duty &c. on 110 har. Ashes. 
 
 By House Expenses 
 
 By Pro^f^f Loss, pdiucidents<^EB this mo. 
 
 By Bills Payable,,, Amount pdiid this mo. 
 By Goods, Ditto, 
 
 Bills 
 Payable. 
 
 112// 16 I/O 
 
 210//13//0 
 
 323 // 8 // 
 
 Goods. 
 
 1//13 // 6 
 
 81 // 4//10 
 
 82// 18 1/4 
 
 By Profit Sf Loss, Ditto, 
 
 Profit and 
 Loss. 
 
 7//14 // 4 
 I // 9 AT 6 
 4 // 1 // 1 
 
 4//16 // 
 
 2//17//10 
 
 20 //18 // 9 
 
 By Balance,.. *... 
 
 , . Total paid this month, 
 to next month, 
 
 280 
 
 8 
 183 
 
 20 
 
 42^ 
 
 919 
 1764 
 
 2683 
 
 10 
 
 4 
 11 
 
 10 
 
 10 
 
252 
 
 CASH-BOOK. 
 
 (2) 
 
 Cash Dr. to Sundries. 
 
 For the following Sums recf ived in March, 1817. 
 
 Fol. 
 
 11 
 
 14 
 
 // 
 
 17 
 
 16 
 
 
 19 
 
 
 2G 
 
 t)ate. 
 
 To Balance from last oionth. 
 
 12 
 
 5 ;To Bills Receivable, discd. No 180, due 14 Maj 
 I 18«, // 31 // 
 
 Goods .... reed, for 15lbs. Cotton Yarn, 
 fVil/iarH Ferguson, reed, from liim in full, 
 
 Robert Eauion,. .ditto, 
 
 Bills Receivable, discd. No 187, due 28 Ma\ 
 Michael Watson, reed, from him in full,.. 
 Campbell., Dale,SfCo.Terd. from Ihem in full 
 Bills Receivable, discd. No. 190, due4 June 
 
 178, // 8 // 
 Bills Receivable, 171, // 14 // 
 
 179, // 11 ,y 
 
 8 To 
 11 To 
 
 // iTo 
 To 
 To 
 To( 
 To 
 
 To 
 
 31 
 
 To Bills Receivable, Amount this month, . , . . 
 
 Bills 
 Receivable 
 
 264 ^/ // 9 
 204// 13 1/4 
 
 236// 18 1/6 
 
 136// 17 //5 
 240 //1 5 // 6 
 368 // 4 // 9 
 353// 18 I/O 
 
 1805 // 8 // 3 
 
 To Goo^s,.. ditto, 
 
 Goods. 
 
 4 // 1 // 
 
 4 // 1 // 
 
 Profit & 
 
 Loss. 1 
 
 Total received this month, , 
 
 1764 // 
 
 146! 7 
 67 17 
 
 112 
 77 
 
 1809 
 
 2202 
 
 3966 
 
 18 
 
 18 
 
 For the following Sums received in April. 
 
 pol. 
 
 17 
 
 Date. 
 
 1 
 6 
 
 // 
 
 // 
 
 13 
 
 17 
 
 23 
 
 23 25 
 
 30 
 
 To Balance, . . from last month 
 
 To Profit ct Loss, disct. alwd by Todd * Co 
 
 To Ditto, ditto,....!. Finlay & Co. 
 
 To Debentures^ . .reed. Drawback ^Isabella 
 To Prrty?fc^Los«,disctonrf/'<remd Strange &Co 
 To William Ferguson, reed, balance of barter. 
 To Bills Receivable, discd. No. 201 , due 8 Jul\ 
 
 197, // 11 //' 
 385, // 19 // 
 ToOr<f(^ Dow,recd divd of 3s 6d.<^i:;on£2 12 6s 
 
 To Bills Receivable, Amount rvcrf. this month. 
 To Profit Sf Loss, . . ditto, , 
 
 Bills 
 Receivable. 
 
 123// 16 I/O 
 147// 11 '/6 
 
 189 // 4 // 
 
 4<»0// 1 I // 6 
 
 Goods. 
 
 Profit & 
 Loss. 
 
 W 1/9 1/ 
 5//19 // 5 
 
 0//16 // 
 
 26 // 4 // 5 
 
 Total received this month, 
 
 2903 
 
 55 
 
 37 
 
 486 
 
 o78 
 348u 
 
 17 // 
 
 15 
 
 11 
 
(3) 
 
 CASH-BOOK. 
 
 253 
 
 Sundries Drs, to Cash, 
 
 For the following Sums paid in March, 1817. 
 
 Fol. Date 
 
 23 
 
 4 
 
 5 
 
 11 
 
 // 
 12 
 
 // 
 
 16 
 19 
 
 // 
 
 20 
 
 // 
 
 25 
 26 
 
 // 
 // 
 31 
 
 // 
 
 Bills 
 Payable. 
 
 By Goods, pd. carrge. of Yarn from Manch 
 By Profit 4" Loss, pd. discot. on two Bills, 
 By Z)//<o,. . paid discot. ou two Accots. . ■ 
 
 By House hxpences, 
 
 By Profit 3f Loss pd. disct. on a Bill & Accot 
 
 By Furniture,.. . . paid for a Desk, 
 
 By Profit Sf Loss, paid discot. on an Accot, 
 By Ditto, ...... paid discot. on two Bills, 
 
 By Strange, Dasliwood, £f Co. remd. dft. |^ 
 on Downe & Co. ^ 
 
 By Bills Payable, paid No. 74 
 
 By Goods paid Freight. &c. on Mad 
 
 By Bills Payable, paid No. 76, 
 
 By Ord Sf Dow, . . pd. their Bill due this day, 
 By Profit and Loss, pd. discot. on two Bills, 
 By James Irvine, paid him 3 mos. salary,.. 
 By Goods, pd. charges on 4 shipts. <^ E. B. 
 By Profit Sf Loss, incidents this mo. . , . , 
 
 By Bills Payable, Amount paid this month 
 By Goods, Ditto, 
 
 Goods, 
 
 Profit and 
 Loss. 
 
 1//15 // 2 
 
 4//19 // 5 
 9 // 9 // 5 
 
 6// 14 // 
 
 3//17 // 6 
 4 // 2 // 4 
 
 184//16 // 8 
 243 // 6 // 6 
 
 13//10 // 3 
 
 18 // 1 // 3 
 
 428 // 3 // 2 
 
 By Profit Sf Loss, Ditto, 
 
 33 // U V 8 
 
 7// 15 // 41 
 
 4 // 4 // 5 
 
 41 // 2 // 5 
 
 12 
 
 310 
 
 212 
 
 17 
 
 . , . , Total paid this month, 
 
 By Balance, to next month, ...... 
 
 502 
 
 10 
 
 L063 
 2903 
 
 U 
 
 17 
 
 h3966 
 
 181 3 
 
 For the foUowin*^ Svnts paid in April, 1817. 
 
 Fol. Date. 
 
 18 
 
 22 
 
 20 6 
 18 // 
 If 
 8 
 10 
 13 
 
 15 
 16 
 23 
 
 // 
 25 
 30 
 
 // 
 u 
 II 
 II 
 
 BilU 
 Payable. 
 
 By Todd &; Skortridge, paid them in full 
 
 By James Finlay Sf Co. paid ditto, 
 
 By Bills Payable, .... paid No. 78, 1235//15 // 6 
 
 By William Arnot, pd his Bill for his Accom** 
 
 By Bills Payable paid No. 80, J430//15//10 
 
 By Strange, Dasliwood, Sf Co. remd. dft. ) 
 Boldero & Co. j 
 By Profit 4r Loss. ..pd.R. Strong Wages, 
 By G. <5f R. Dennistoun, ^ Co. pd the Balance 
 By Profit 5f Loss, paid discot. on three Bills, 
 
 By Ditto pd. expences of a Journey, 
 
 By Goods, pd. Fret. &c. on 12 Casks Mad 
 
 By Goods, pd. Charges on 2 Shipts. c^ E. B 
 
 Charges on goods Consigned, 
 
 By Profit Sf Lo««,..paid incidents this mo. 
 
 By Bills Payable, Amount paid this month> 
 
 By Goods, Ditto, 
 
 By Profit ^ Loss, Ditto, 
 
 Goods. 
 
 Profit and 
 Loss. 
 
 4 .'/ 4 // 
 
 690/11 1/4 
 
 14//13 // 5 
 6//10 // 3 
 9// 15 // 
 
 5 '/ 2 // 9 
 55 1/2 II 
 
 1 // 2 // 4 
 
 389 
 118 
 
 145 
 253 
 
 4 
 19 
 
 10 
 18 
 
 30// 58 //8 
 
 65// 1 1 in 
 
 By Balance to next mouth. 
 
 .Total paid this month, 
 
 '.fift 
 
 3s 
 
 • <»( • ♦• «. 
 
 '■Jr. 
 
 793 1 1 
 
 L707 
 1775 
 
 6 
 
 |3483i ll 3 
 
254 
 
 CASH-BOO^. 
 
 (3) 
 
 Cash Dr. to Sundries. 
 
 For the following Sums received in May 1817. 
 
 Fol 
 
 16 
 17 
 22 
 
 9 
 10 
 
 5 
 6 
 
 7 
 23 
 
 2 
 
 3 
 
 Date 
 
 14 
 
 15 
 22 
 25 
 31 
 
 To Balance, from last month. 
 
 Bills 
 Recivable. 
 
 Goods. 
 
 To 
 To 
 To 
 To 
 To 
 
 To 
 To 
 To 
 To 
 
 To 
 To 
 To 
 To 
 
 Goods, reed, for 65lbs. Cotton Yarn, , , . . 
 
 Robert Easion, . . . .reed, from him in full, , . . . 
 
 John Coehran, ditto, 
 
 Penman 8f Brown ditto in part, 
 
 Bills Receivable, dised. No. 181, due 6lh Aug.. 
 
 192, // 6th // .. 
 
 Profit Sf Loss,. ,discots. reed, on 2 accots 
 
 Strange Dashwood, Sf Co. d/t. fav. Smith & Co, 
 
 William Tate, Sf Co dft. to order, 
 
 Bills Receivable, discd. No. 183, due 12th Aug. 
 
 184, // 14th //.. 
 Debentures,, » reed, drawback ^ Triton, .,,.,. 
 Richard Conder, for dft. on Lees at 90 days,.. 
 Holford, Rucker, Sf Co. ditto on Du Fay, .... 
 Ord, ^ Dow, reed. divd. of 8s. «f £, on £212, Qs. 
 
 29 1 
 
 241 3 
 267 15 2 
 
 117 
 
 98 
 
 5 2 
 
 2 4 
 
 // To ^i7/i i?eccirfl We,.. amount received this mouth, 724 5 8 
 
 1/ To Goods, ,. ditto, « 
 
 // To Profit S$ Loss, ditto, ...* 
 
 29 1 
 
 Profit & 
 
 Loss. 
 
 22 2 9 
 
 22 2 9 
 
 .Total received this month. 
 
 J 775 1 
 
 137 
 63 
 63 
 
 470 
 445 
 
 56 
 418 
 263 
 
 84 
 
 775 
 
 2779I1O 
 
 455411 8 
 
 For the following Sums received in June, 1817. 
 
 Fol 
 
 5 
 25 
 
 Date 
 1 
 4 
 
 // 
 
 7 
 
 12 
 // 
 21 
 22 
 24 
 25 
 
 30 
 
 To Balance from last mouth. 
 
 To Bills Receivable, discd. No. 209, due 12th Aug 
 
 211, // 14th // 
 To Profit Sf Loss,,.i^ecd. diseot. on two accounts, 
 To Strange, Dashwood, ^' Co. teed, for my dft. 7 
 
 on them. J 
 
 To Debentures, ...reed, bounty ^ Triton, 
 
 To Orhart, White, Rose, ^ Co... reed, balance of bill, 
 To Bills Receivable,., reed, paymt. of No. 193, .. 
 To Profit Sf Loss, Com** on money rfwrf Drink water. 
 To Goods reed. for 12bds. of Smith & Townley's yaVn. 
 To Profit tSf Loss, reed disct on two bills pd. on disct. 
 
 bills 
 
 Receivable 
 
 114 9 8 
 294 12 2 
 
 129 2 8 
 
 To Bills Receivable,, .itmount received this roonlh,'538 4 6 
 
 ToGoods, ditto, ...; 
 
 To Profit ^ Loss, ditto, .... 
 
 . , , .Total Received this month. 
 
 (\*»i<][ 
 
 Goods. 
 
 39 5 7 
 
 39 6 7 
 
 Frotit & 
 L^ss. 
 
 19 18 f/ 
 
 3 9// 
 18 13 // 
 
 42 // // 
 
 2427 // 
 
 346 16 // 
 
 23; 8 
 1215 
 
 619 
 
 1002 
 
 3429 
 
 10 
 
(3)- 
 
 CASH-BOOK. 
 
 255 
 
 Sundries i^n-. to Cash, 
 
 For the following Svms paid in May, 1817. 
 
 Fol 
 9 
 
 •>3 
 24 
 
 Date 
 
 4 
 
 1/ 
 
 1' 
 It 
 If 
 8 
 10 
 
 i 
 14 
 15 
 
 // 
 22 
 
 // 
 24 
 25 
 
 // 
 31 
 
 By Strange Dashwood and Co. rerad. dft, on Downe 
 
 I & Co 
 
 By Goorfs, ..paid for 350 lbs. Yarn hot. this day,. . 
 By Profit and Loss, paid discots. this day and the 6th, 
 
 By Thomas Shiels 8f Co., . .paid lliem, i. 
 
 By John M'c Fee ^ Co ilitto, 
 
 By Bills Payable, remd. to pay No. 82, due llth 
 By Goods,. . Duly, &c. on 50 bales Cotton in Co.. . 
 
 Ditto, .... paid J. Cochran for error, 
 
 By Profit and Loss,. . discots. this day and tht 8th, 
 By Goo(/«,.. sundry Charges this day and 14th, .... 
 By Strange, Dashwood, and Co. rcnid. dft on Esdaile, 
 By Profit and Loss, paid discots. today and tlie 15th, 
 
 By House Expenses, 
 
 By Bills Payable, remd. to pay No. 83. due 27th, 
 By Goods,, . paid car. of Yarn from Manchester,. . 
 
 By Profit and Loss, paid discot. on a Bill, 
 
 By Goods, paid Charges on 5 Shipments ^ E. B. . . 
 
 Charges on Goods consigned, .... 
 
 By Profit and Loss,^. paid incidents this month, .. 
 
 By Bills Pai/abli, . .iimount paid this month, .... 
 
 By Goods, . . . . ^ ditto, 
 
 By Profit and Loss, .... ditto, 
 
 Bills 
 Paynble. 
 
 302 13 6 
 
 385 8 11 
 
 688 2 6 
 
 Goods. 
 
 m 15 10 
 
 17212 3 
 
 // 10 // 
 
 121 // 3 
 
 316 6 
 
 18 // 1 
 10 3 // 
 
 392 17 U 
 
 Profit «fe 
 
 Loss. 
 
 19 8 1 
 
 6 4 8 
 
 4 14 5 
 
 // 11 7 
 3 19 7 
 
 34 18 4 
 
 ., .. .... ..Total paid this month, k t // 
 
 By Balance to neKt month, 
 
 245 
 
 281 
 159 
 
 10 
 18 G 
 
 289 
 35 
 
 11 
 
 1115 18 
 
 2127 
 2427 
 
 11 
 
 4554111 
 
 For the following Sums paid in June 1817. 
 
 24 
 24 
 
 9 
 L4 
 
 4 Bv 
 "By 
 '/ By 
 ; By 
 7, By 
 "By 
 12 iBy 
 "iBy 
 
 25 By 
 
 30 
 
 Alex. Bryoe 8f Co paid them, 
 
 Dalgleish ^ Frame, ditto, 
 
 Pritfit ^ Lo«s,. . ..paid discot. on two bills, .. 
 Strange, Dashwood, 5f Co. remd. dft. on Downe, 
 Rothsay, Spinning Co. . . paid them in full, .... 
 
 Profit ^ Loss, . . paid discot. on a dft 
 
 Bills Payable, . . paid No. 79, 
 
 James Irvine, . . paid him , 
 
 House Expences, .• • • • 
 
 Bills Payable, .... paid on discot. No. 86, .... 
 
 ditto, 88, ..., 
 
 Profit Sf L0«$,..paid R. Strong Wages to this 
 
 date,. ....... 
 
 Goods, paid Chargies on Goods consigned ^ E. B 
 
 Profit &^ Loss,., incidents this month, 
 
 -.ditto,. . ..lost a Note, value, 
 
 Bills Payable,. .amount paid this month, ,,., 
 
 Goods,,.. i ditto, i. . 
 
 Profit Sf Loss, ditto, 
 
 Bills 
 Payable. 
 
 134 5 10 
 
 245 19 3 
 1007 12 6 
 
 1387 17 7 
 
 Goods. 
 
 4 3 11 
 
 4 3 11 
 
 t 
 
 Profit and 
 Loss. 
 
 3 18 10 
 
 3 3 8 
 
 6 12 
 
 27 18 10 
 
 Total paid this month,..*. «.,...^* • J... »^i.. 
 
 By Balance.. ..in hand, i.V.. . . . ; . *r^y[A* « . . . ^f * ' %^^ 
 
 248 
 158 
 
 200 
 266 
 
 2 
 10 
 
 // 
 6 
 
 20 
 39 
 
 1420 
 
 2363 
 1075 
 3429 
 
 U 
 
256 
 
 BILL-BOOK FOR SET C. 
 
 0) 
 
 
 
 Bills Receivable, Dr. 
 
 1 
 
 
 For the Bills in hand the 31st uU. transferred from the pi 
 
 eceding Bill-Book, and 
 
 
 Fol. 
 Led. 
 
 Date. 
 
 No. 
 
 Old 
 
 Bin B. 
 
 On Account of 
 
 Drawn by 
 
 Payable to 
 
 Character, or 
 upon whom drawn. 
 
 
 1 
 
 1807 
 
 
 
 To Stock for the following Bills in hand, viz. 
 
 
 
 
 
 Jan. 
 
 1 
 
 157 
 
 H. Glen & Co. 
 
 Myself 
 
 My Order 
 
 My Draft on them 
 
 
 
 
 
 159 
 
 Nimmo & Bell 
 
 Themselves 
 
 Ditto 
 
 Their Pro. Note 
 
 
 
 
 
 163 
 
 Ord & Dow 
 
 Myself 
 
 Ditto 
 
 My Draft on them 
 
 
 
 
 
 164 
 
 William Simpson 
 
 Ditto 
 
 Ditto 
 
 My Draft on him 
 
 
 
 
 
 165 
 
 James Denny & Co. 
 
 Themselves 
 
 Their Order 
 
 Wm. Brodie & Co. 
 
 
 
 
 
 170 
 
 William Stirling & Sons 
 
 Ditto 
 
 My Order 
 
 Their Pro. Note 
 
 
 
 
 
 171 
 
 P. & J. Macadam 
 
 Myself 
 
 Ditto 
 
 My Draft on them 
 
 
 
 
 
 172 
 
 Watson, Arthur, & Co. 
 
 Ditto 
 
 Ditto 
 
 Ditto 
 
 
 2 
 
 
 
 
 On hand this doy •••••• •••• 
 
 
 
 
 
 i 1 
 
 
 
 . 
 
 
 
 For Bills Received of 
 
 
 Fol. 
 Led 
 
 14 
 
 When 
 Reed. 
 
 No. 
 
 On Acconnt of 
 
 Drawn by 
 
 Payable to 
 
 Character, or 
 upon whom drawn. 
 
 
 Jan. 
 
 4 
 
 173 
 
 Thomas Bissland & Co. 
 
 Themselves 
 
 My Order 
 
 Their Pro. Note 
 
 
 13 
 
 
 5 
 
 174 
 
 D. Johnson, Son, &. Cree 
 
 Ditto 
 
 Ditto 
 
 Ditto 
 
 
 18 
 
 
 // 
 
 175 
 
 William Arnot 
 
 Himself 
 
 Ditto 
 
 His Ditto 
 
 
 18 
 
 
 7 
 
 176 
 
 John Howie & Co. 
 
 Themselves 
 
 Ditto 
 
 Their Ditto 
 
 
 17 
 
 
 8 
 
 177 
 
 Campbell, Dale, & Co. 
 
 Myself 
 
 Ditto 
 
 My Draft on them 
 
 
 15 
 
 
 // 
 
 178 
 
 William Gillespie & Co. 
 
 Ditto 
 
 Ditto 
 
 Ditto 
 
 
 10 
 
 
 10 
 
 179 
 
 Robert Wilson & Co. 
 
 Ditto 
 
 Ditto 
 
 Ditto 
 
 
 17 
 
 
 12 
 
 180 
 
 John Cochran 
 
 Himself 
 
 Ditto 
 
 His Pro. Note 
 
 
 2I 
 
 • • ■ • 
 
 ., 
 
 
 Received this month 
 
 
 
 
 
 For Bills Received of 
 
 
 20 
 
 Feb. 
 
 3 
 
 181 
 
 William Stirling & Sons 
 
 
 
 My Draft on them 
 
 
 Myself 
 
 My Order 
 
 
 17 
 
 
 6 
 
 182 
 
 Campbell, Dale, & Co. 
 
 Themselves 
 
 Ditto 
 
 Their Pro. Notcj 
 
 
 20 
 
 
 9 
 
 183 
 
 Todd & Shortridge 
 
 Ditto 
 
 Ditto 
 
 Ditto 
 
 
 19 
 
 
 12 
 
 184 
 
 Watson, Arthur, & Co. 
 
 Myself 
 
 Ditto 
 
 My Draft on them 
 
 
 16 
 
 
 16 
 
 185 
 
 William Simpson 
 
 Himself 
 
 Ditto 
 
 His Pro. Note 
 
 
 14 
 
 
 // 
 
 186 
 
 Thomas Bissland & Co. 
 
 Themselves 
 
 Ditto 
 
 Their Ditto 
 
 
 — 
 
 
 // 
 
 187 
 
 Ditto 
 
 Myself 
 
 Ditto 
 
 My Draft on them 
 
 
 21 
 
 
 II 
 
 188 
 
 John Patison & Co. 
 
 Themselves 
 
 Ditto 
 
 Their Pro. Note 
 
 
 2 
 
 
 
 
 Received this month 
 
 ■ ■ 
 
 ; : I . .. »v 
 
 
 
 
 
 
 
 
 
 
 
 
 For Bills Received of 
 
 
 
 
 15 
 
 Mar. 
 
 1 
 
 189 
 
 William Gillespie & Co. 
 
 Themselves 
 
 My Order 
 
 Their Pro. Note 
 
 
 15 
 
 
 12 
 
 190 
 
 Crombie & Carnegie 
 
 Myself 
 
 Ditto 
 
 My Draft on them 
 
 
 16 
 
 
 // 
 
 191 
 
 William Simpson 
 
 Himself 
 
 Ditto 
 
 His Pro. Note 
 
 
 21 
 
 
 // 
 
 192 
 
 Kibble, Forster, & Co. 
 
 Myself 
 
 Ditto 
 
 My Draft on them 
 
 
 19 
 
 
 13 
 
 193 
 
 Watson, Arthur, & Co. 
 
 Themselves 
 
 Ditto 
 
 Their Pro. Note 
 
 
 21 
 
 
 26 
 
 194 
 
 Nimmo & Bell 
 
 Ditto 
 
 Their Order 
 
 Brodie it Craig 
 
 
 — 
 
 
 // 
 
 195 
 
 Ditto 
 
 I)itto 
 
 Ditto 
 
 Ditto 
 
 
 •— . 
 
 
 // 
 
 196 
 
 Ditto 
 
 Ditto 
 
 My Order 
 
 Their Pro. Note 
 
 
 2 
 
 
 
 
 Received this month •«•«••• 
 
 
 
 
 
 ■ 
 
 '" 
 
 
 
 
 
 - 
 
 , 
 
 J :'; 
 
 
 
 
(0 
 
 BILL-BOOK FOR SET C. 
 
 2A7 
 
 to Sundries. 
 
 those which are received, in the following months. 
 
 Place. 
 
 Glasgow 
 Do. 
 Do. 
 Do. 
 Do. 
 Do. 
 Do. 
 Do. 
 
 Date. 
 
 1816 
 
 3 July 
 19 Sep. 
 23 Sep. 
 12 Oct. 
 22 Oct. 
 
 4Nov. 
 11 Dec. 
 
 8 Dec. 
 
 Term. 
 
 6mos 
 
 5 DIGS 
 
 6 mos. 
 6mos 
 G mos 
 6 mos 
 6 mos 
 
 6 0108. 
 
 Where 
 Payable. 
 
 Glasgow 
 Do. 
 Do. 
 Do. 
 Do. 
 Do. 
 Do. 
 Do. 
 
 When 
 du e. 
 
 6 Jan 
 22Feb 
 26 Mar 
 15 Apr 
 25 Do 
 
 7 May 
 I4June 
 11 I. 
 
 Amount 
 
 Sum. 
 
 When 
 
 289 
 145 
 212 
 196 
 234 
 410 
 368 
 353 
 
 2210 
 
 16 
 
 7 Jan. 
 8Feb. 
 // Jan. 
 
 Feb. 
 
 Mar 
 
 and how disposed of 
 
 Received Payment, , . . . 
 Nimnio&BeriwiProt D.B 
 Disc.wtTliistleBiink,C.B, 
 
 Ditlo, 
 
 Royal ........ . . 
 
 .Ditto, 
 
 Thistle Bank, .. 
 
 Ditto, 
 
 Fa. 
 
 Casl)- 
 Book 
 
 1 
 14 
 1 
 1 
 1 
 1 
 2 
 2 
 
 the Following, in January. ISl-T. 
 
 Place. 
 
 Paisley 
 
 Perth 
 Glasgow 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Date. 
 
 23 Dec. 
 1817 
 5 Jan, 
 Jan. 
 Jan, 
 Jan, 
 Jan, 
 Jan, 
 
 U Jan 
 
 Term. 
 
 Where When 
 Payable. due. 
 
 4 mos. Glasgow 
 
 6 mos. 
 
 3 mos, 
 
 4 mos, 
 6 raos, 
 
 5 mos, 
 
 3 mos, 
 
 4 mos. 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Do. 
 London 
 Glasgow 
 
 26 Apr. 
 
 8Julv 
 
 8 Apr. 
 
 10 May 
 
 4 July 
 
 8 June 
 
 10 Apr 
 
 14 May 
 
 Amount 
 
 Snm. 
 
 163 4 
 
 95 6 
 
 145 
 110 
 126 
 240 
 172 
 264 
 
 1318 4 
 
 When 
 
 Feb. 
 
 Jan. 
 Feb. 
 
 Mar 
 Feb. 
 Mar 
 
 19 
 
 and how disposed of. 
 
 Discd. with Royal Baiik, 
 
 Royal . 
 Thistle 
 
 Royal . 
 Thistle 
 Ditto .. 
 
 ihe FoUowine, in February, 1S17. 
 
 Glasgow 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Paisley 
 
 Glasgow 
 
 Do. 
 
 Feb 
 Feb 
 Feb. 
 Feb. 
 Feb. 
 Jan. 
 Jan. 
 
 28 Jan. 4 mos 
 
 6 mos. 
 
 5 mos. 
 
 6 mos. 
 6 mos. 
 5 mos. 
 4 mos. 
 4 mos. 
 
 Glasgow 
 Do. 
 Do. 
 Do. 
 Do. 
 Do. 
 Do. 
 
 Do. 
 
 6 Aug 
 9 July 
 12 Aug 
 14 Do^ 
 19 July 
 l8May 
 28 May 
 
 31 May 
 
 114 3 // 
 236 18 6 
 
 Amount 
 
 241 
 246 
 117 
 98 
 189 
 
 351 
 204 
 
 1448 
 
 May 7 
 
 May 14 
 
 I " 
 Apr.23 
 
 Feb 
 Mar 
 
 Discd. with Roval Bank, 
 
 Royal , 
 Ditlo . 
 Ditto . 
 Thistle 
 Royal . 
 
 Ditto . 
 
 the Followinfr, in March, 1817. 
 
 Anderston 
 Glasgow 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Do. 
 
 7 Mar 
 1 Mar 
 
 5 Mar 
 3 Mar 
 
 18 Feb. 
 
 6 Mar 
 6 Mar 
 
 6 Mar 
 
 Smos 
 
 3 mos 
 6 mos 
 
 5 mos 
 
 4 mos 
 4 mos 
 
 6 mos, 
 9 mos. 
 
 Glasgow 
 Do. 
 Do. 
 Do. 
 Do. 
 Do. 
 Do. 
 Do. 
 
 10 Sep. 
 
 4June! 
 
 SSep.l 
 
 6Aug.| 
 
 2lJune 
 
 9 July 37 2 3 
 9 Sep. 56 3 
 9Dec.!56 16 9 
 
 Amount 
 
 15319 
 
 136 
 
 86 
 
 267 
 
 129 
 
 150 
 
 924 8 6 
 
 Mar 
 
 May 
 June 
 
 Discd. withThistle Bank. 
 
 Royal 
 
 Received Payment, 
 
 3t 
 
258 
 
 BILL-BOOK. 
 
 (2) 
 
 
 Bills Receivable 
 
 Dr, 
 
 
 
 
 For Bills received of 
 
 - 
 
 
 
 Fol, 
 Led. 
 
 18 
 
 When 
 Reed. 
 
 No. 
 
 On Account of 
 
 Drawn by 
 
 Payable to 
 
 Chnratar, or 
 upon whom drawn. 
 
 Apr. 
 
 8 
 
 197 
 
 William Arnot 
 
 Himself 
 
 My Order 
 
 His Pro. Note 
 
 22 
 
 
 // 
 
 198 
 
 John Kingan 
 
 Myself 
 
 Ditto 
 
 My Draft on him 
 
 22 
 
 
 9 
 
 199 
 
 Penman & Brown 
 
 Themselves 
 
 Ditto 
 
 Their Pro. Note 
 
 18 
 
 
 11 
 
 200 
 
 John Howie & Co. 
 
 Ditto 
 
 Their Order 
 
 James Brown 
 
 
 
 // 
 
 201 
 
 Ditto 
 
 Ditto 
 
 Ditto 
 
 Hill & Gow 
 
 20 
 
 
 13 
 
 202 
 
 Todd & Shortridge 
 
 Ditto 
 
 My Order 
 
 Their Pro. Note 
 
 15 
 
 
 // 
 
 203 
 
 Crombie & Carnegie 
 
 Myself 
 
 Ditto 
 
 My Draft on them 
 
 21 
 
 
 15 
 
 204 
 
 Kibble, Forster, & Co. 
 
 Ditto 
 
 Ditto 
 
 Ditto 
 
 16 
 
 
 // 
 
 205 
 
 H. Houldsworth & Co. 
 
 Ditto 
 
 Ditto 
 
 Ditto 
 
 13 
 
 
 // 
 
 206 
 
 D. Johnson, Son, & Cree 
 
 Themselves 
 
 Ditto 
 
 Their Pro. Note 
 
 2 
 
 
 
 
 Received this month .... 
 
 
 
 
 
 • • • • 
 
 
 
 
 For Bills received of 
 
 23 
 
 May 
 
 4 
 
 207 
 
 James Denny «fe Co. 
 
 Themselves 
 
 My Order 
 
 Their Pro. Note 
 
 20 
 
 
 6 
 
 208 
 
 Wm. Stirling & Sons 
 
 Myself 
 
 Ditto 
 
 Mv Draft on them 
 
 
 
 // 
 
 209 
 
 Ditto 
 
 Ditto 
 
 Ditto 
 
 Ditto 
 
 22 
 
 
 10 
 
 210 
 
 Penman & Brown 
 
 W. Smith &Co. 
 
 Penman&Brown 
 
 Orr & Denny 
 
 16 
 
 
 // 
 
 211 
 
 H. Houldsworth & Co. 
 
 Myself 
 
 My Order 
 
 My Draft on them 
 
 17 
 
 
 13 
 
 212 
 
 John Cochran 
 
 Himself 
 
 Ditto 
 
 His Pro. Note 
 
 2 
 
 . . . . 
 
 
 « • • • 
 
 Received this month, 
 
 
 
 
 
 
 
 
 For 1 
 
 Jills received of 
 
 
 
 18 
 
 June 
 
 5 
 
 213 
 
 William Arnot 
 
 Himself 
 
 His Order 
 
 John Murphy 
 
 23 
 
 
 // 
 
 214 
 
 James Denny & Co. 
 
 Themselves 
 
 My Order 
 
 Their Pro. Note 
 
 16 
 
 
 8 
 
 215 
 
 H. Houldsworth Sz Co. 
 
 Myself 
 
 Ditto 
 
 My Draft on them 
 
 19 
 
 
 10 
 
 216 
 
 William Bogle & Co. 
 
 John M'Call 
 
 Ditto 
 
 Allan & Smith 
 
 15 
 
 
 // 
 
 217 
 
 Crombie & Carnegie 
 
 Themselves 
 
 Ditto 
 
 Their Pro. Note 
 
 13 
 
 
 15 
 
 218 
 
 D. Johnson, Son, & Cree 
 
 Ditto 
 
 Ditto 
 
 Ditto 
 
 2 
 
 • • • • 
 
 
 « • • • 
 
 Received this month, 
 
 
 
 
 
 , 
 
 
 
 
(2) 
 
 BILL-BOOK. 
 
 259 
 
 to Sundries. 
 
 the following in April 1817. 
 
 Place. 
 
 Date. 
 
 
 18»T 
 
 Glasgow 
 
 8 Apr. 
 
 do. 
 
 6 Apr, 
 
 do. 
 
 5Apr. 
 
 
 1816 
 
 do. 
 
 24 Dec. 
 
 
 1817 
 
 do. 
 
 5 Mar. 
 
 do. 
 
 8Apr. 
 
 do. 
 
 8 Mar. 
 
 do. 
 
 10 Apr. 
 
 do. 
 
 l2Mar. 
 
 Perth 
 
 8Apr. 
 
 Term. 
 
 3 mos, 
 6 mos, 
 6 raos, 
 
 6 mos, 
 
 4 mos 
 
 5 mos, 
 4 raos. 
 
 6 mos. 
 4 mos. 
 6 mos. 
 
 Where 
 Payable. 
 
 Glasgow 
 do. 
 do. 
 
 do. 
 
 do. 
 
 do. 
 do. 
 do. 
 do. 
 do. 
 
 Wbtndue 
 
 11 July 
 9 Oct. 
 8 Oct. 
 
 27 June 
 
 8 July 
 
 11 Sept. 
 11 July 
 13 Oct. 
 15 July 
 11 Oct. 
 
 246 18 1/ 
 123 16 // 
 
 Amount, 
 
 Sum. 
 
 147111 
 196|ll 
 
 137 
 
 18 
 
 14 
 
 370 
 19613 
 114 
 166 
 
 480 
 282 
 
 2093 
 
 When 
 
 Apr. 
 
 June 
 
 Apr. 
 
 June 
 Apr. 
 
 Apr. 
 
 I Pa. 
 
 and how disposed of. Cash- 
 ^ Beck, 
 
 Died. with Royal Bank, 
 
 John Howie «fe Co. DB 
 
 Discd.wh. Thistle CB 
 
 Indsdto»Orhart&CoD3 
 do. Dennistoun & Co 
 
 do. Dennistoun&Co 
 
 16 
 
 2 
 
 16 
 14 
 
 14 
 
 the following in May, 1817. 
 
 Glasgow 
 do. 
 do. 
 
 do, 
 do. 
 do. 
 
 6May 6mos, 
 7May'6raos, 
 9Apr. 4mos, 
 
 7May 6mos. 
 
 llApr.4mos. 
 
 8May6mos. 
 
 Glasgow 9 Nov. 
 
 do. 
 do. 
 
 do. 
 do. 
 do. 
 
 Nov. 
 Aug. 
 
 159 19 8 
 114 9 8 
 
 10 Nov. 
 14 Aug, 
 
 11 Nov. 
 
 Amount, 
 
 186 
 
 274 
 
 92 
 
 294 
 
 126 
 
 975 
 
 19 
 
 4 
 4 
 
 12 2 
 8 6 
 
 June 
 
 June 
 
 Discd. with Thistle Bk. 
 
 Discd. with Royal. 
 
 the following in June, 1817. 
 
 Glasgow 
 do. 
 do. 
 do. 
 
 Anderston 
 Perth 
 
 5June6mos. 
 
 5June6mos. 
 18May4mos. 
 I0june4mos. 
 22 May 4 mos. 
 I5June6mos. 
 
 Glasgow- 
 
 8 Dec. 
 
 do. 
 
 8 Dec. 
 
 do. 
 
 21 Sept. 
 
 do. 
 
 13 Oct. 
 
 do. 
 
 25 Sept 
 
 do. 
 
 18 Dec. 
 
 Amount, 
 
 92 
 63 
 808 
 326 
 357 
 206 
 
 1855 
 
260 
 
 BILL-BOOK. 
 
 (0 
 
 Sundries Ors. 
 
 For the Bills under Acceptance the 31st nit. transferred from 
 
 *'ol 
 Led 
 
 Date. 
 
 1817 
 Jan 
 
 No. 
 Old 
 BillB. 
 
 On Account of 
 
 Drawn by 
 
 57 
 65 
 
 68 
 71 
 
 74 
 76 
 
 Stock for the following Bills under acp. viz, 
 
 Dunn, Smith & Co, 
 James Finlay & Co. 
 J. Hand)!side, 
 Blackey,Hardisty & Co, 
 Christie & Shaw, 
 Dale & Macintosh, 
 
 2 Under Acceptance this day . 
 
 Themselves 
 
 Ditto 
 Myself 
 Themselves 
 
 Ditto 
 Myself 
 
 Payable to 
 
 Their Order 
 
 Ditto 
 His Order 
 J. Buchanan & Co 
 Smith Sc Gray, 
 Their Order 
 
 Place. 
 
 Gla^gow. 
 
 Do. 
 
 Do. 
 Keswick 
 London 
 Glasgow 
 
 For Bills Accepte(i to 
 
 Fol. 
 
 Is 
 
 14 
 
 12 
 
 2 
 
 When 
 Granted 
 
 No. 
 
 Jau. 
 
 5 
 
 77 
 
 
 LI 
 
 78 
 
 
 // 
 
 79 
 
 
 12 
 
 80 
 
 
 
 
 On Acconnt of 
 
 James Finlay & Co. 
 Michael Watson 
 
 Ditto 
 George Bowie & Co. 
 
 Accepted this month. 
 
 Drawn by 
 
 Themselves 
 Myself 
 Ditto 
 Themselves 
 
 Payable to 
 
 Their Order 
 His Order 
 
 Ditto 
 Their Order 
 
 Place. 
 
 Glasgow 
 
 Do. 
 
 Do. 
 Aberdeen 
 
 For Bills Accepted to 
 
 14 
 
 Feb. 
 
 4 
 
 81 
 
 9 
 
 
 11 
 
 82 
 
 6 
 
 
 23 
 
 83 
 
 2 
 
 
 
 
 
 
 
 Tho. Bissland & Co. 
 Seruton & Campbell 
 Mayne & Rowley 
 
 Myself 
 Themselves 
 J. Baker & Co. 
 
 Accepted this month . 
 
 Their Order 
 Kelly & Gow 
 Christie & Shaw 
 
 Glasgow 
 London 
 Do. 
 
 For Bills Accepted to 
 
 18 
 
 Mar, 
 
 11 
 
 84 
 
 20 
 
 
 // 
 
 85 
 
 9, 
 
 
 
 
 
 
 
 
 James Finlay & Co 
 William Stirling & Sons 
 
 Accepted this month. 
 
 Themselves 
 Myself 
 
 Their Oi'rfer 
 Ditto 
 
 Glasgow 
 Do. 
 
 For Bills Accepted to 
 
 Apr. 
 
 61 86 
 11 87 
 13 88 
 
 William Gillespie & Co. 
 John Howie & Co. 
 Rothsay Spinning Co. 
 
 Accepted this month 
 
 Themselves 
 Myself 
 Ditto 
 
 Their Order 
 Ditto 
 Ditto 
 
 Anucrston 
 Glasgow 
 Do. 
 
 For Bills Accepted to 
 
 24 
 
 May. 
 
 8 
 
 89 
 
 6 
 
 
 // 
 
 90 
 
 9 
 
 
 // 
 
 91 
 
 4 
 
 
 // 
 
 92 
 
 ? 
 
 
 
 
 
 
 
 
 Dalgleish & Frame 
 Peter Wood 
 Seruton & Campbell 
 Thomas Bissland & Co. 
 
 Accepted this month,,.. 
 
 Myself 
 Himself 
 Themselves 
 iDitto 
 
 Their Order 
 J. & R. Ritchie 
 Their Order 
 Ditto. 
 
 Glasgow 
 New-York 
 Glasgow 
 Paisley 
 
 For Bills Accepted to 
 
 15 
 
 June 
 
 6 
 
 93 
 
 23 
 
 
 H 
 
 94 
 
 2 
 
 .... 
 
 •• 
 
 .... 
 
 Thomas Pollock &, Co. 
 Thomas Shiels <fe Co. 
 
 Accepted this month.... 
 
 Myself 
 Ditto 
 
 Their Order 
 Ditto 
 
 Glasgow 
 Do. 
 
(1) 
 
 BILL-BOOK. 
 
 261 
 
 to Bills Payable. 
 
 the preceding BilJ Book, and those which are Accepted in the following Months. 
 
 Date& 
 
 1816 
 30 Aug 
 
 a Sep. 
 23 July 
 18 Dec. 
 17 Dec. 
 22 Sep. 
 
 Term. 
 
 4 mos, 
 
 5 mos, 
 
 6 mos, 
 
 2 mos, 
 
 3 mos, 
 6 mos. 
 
 Where 
 Payable. 
 
 Glasgow 
 Do. 
 Do. 
 Do. 
 Do. 
 Do. 
 
 When 
 due. 
 
 1817 
 2 Jan 
 5 Feb 
 26 Jan 
 21 Feb 
 20 Mar 
 25 Mar 
 
 
 Sum. 
 
 
 When. 
 
 
 195 
 
 11 
 
 10 
 
 Jan. 
 
 2 
 
 
 112 
 
 15 
 
 // 
 
 Feb. 
 
 5 
 
 
 178 
 
 4 
 
 6 
 
 Jan. 
 
 25 
 
 
 
 210 
 
 13 
 
 // 
 
 Feb. 
 
 21 
 
 
 184 
 243 
 
 16 
 6 
 
 8 
 6 
 
 Mar 
 
 20 
 25 
 
 
 Amount, 
 
 1125 
 
 7 
 
 6 
 
 Paid, & to whom. 
 
 Paid to Royal Bank, 
 Paid to.. .... Ditto 
 
 Paid to Thistle Bank 
 
 Paid to Ditto 
 
 Paid TO Ship Bank . . 
 Paid to Paisley Bank 
 
 Pa. 
 
 Cash 
 Book 
 
 the Following in January. 
 
 Date& 
 
 1 Jan, 
 4 Jan, 
 9 Jan. 
 
 7 Jan. 
 
 Term. 
 
 6 mos, 
 3 mos. 
 5 mos, 
 
 3 mos. 
 
 Where 
 Payable. 
 
 Glasgow 
 Do. 
 Do. 
 
 Do. 
 
 When 
 due. 
 
 4 July 
 
 7 Apr 
 
 12 June 
 
 10 Apr 
 
 
 Sum. 
 
 When 
 
 
 156 
 
 370 
 
 460 
 
 987 
 
 7 
 
 1 
 15 
 
 4 
 
 8 
 
 4 
 10 
 
 10 
 
 Apr. 
 Jun. 
 
 Apr. 
 
 6 
 12 
 
 10 
 
 235 15 6 
 134 5 10 
 
 
 Amount, 
 
 Paid, & to whom. 
 
 Paid Thistle Bank i 2 
 
 Ditto 3 
 
 Royal 2 
 
 the Following in February, 
 
 3 Feb. 
 
 8 Feb. 
 
 23 Feb. 
 
 6 mos, 
 3 mos, 
 90 da 
 
 Glasgow 
 
 Loudon 
 
 Do. 
 
 6 Aug 
 11 May 
 27 Do. 
 
 Amount, 
 
 124 10 
 302 13 
 385, 6 
 
 81313 
 
 May 
 
 Rerad. to Strange & Co. . . 
 Ditto. 
 
 the Following in March, 
 
 7 Mar. 
 7 Mar. 
 
 6 mos. 
 6 mos, 
 
 Glasgow 
 Do. 
 
 10 Sep. 
 10 Sep. 
 
 
 129 
 492 
 
 621 
 
 // 
 19 
 
 19 
 
 // 
 2 
 
 2 
 
 
 
 
 Amount, 
 
 the Following in April. 
 
 6 Apr. 
 1 1 Apr, 
 10 Apr. 
 
 6 mos. 
 3 mos. 
 6 mos. 
 
 Glasgow 
 Do. 
 Do. 
 
 9 Oct. 
 14 July 
 13 Oct. 
 
 Amount^ 
 
 245 
 
 371 
 
 1007 
 
 1624 
 
 June 
 June 
 
 Paid to W. G. & Co. on Disc. 
 Paid to R. Co. in Discot. 
 
 the Following in May. 
 
 8 May 
 8 May 
 4 May 
 7 May 
 
 6 mos. 
 60 da, 
 3 mos. 
 6 mos. 
 
 Glasgow 
 
 Do. 
 London 
 Glasgow 
 
 11 Nov 
 10 July 
 
 7 Aug 
 10 Nov 
 
 Amount, 
 
 496 10 
 
 6 
 
 
 
 495 15 
 
 // 
 
 
 
 186 7 
 
 // 
 
 
 
 72 9 
 
 // 
 
 
 
 1251 
 
 1 
 
 6 
 
 
 the Following in June. 
 
 4 June 
 4 June 
 
 6moa. 
 3 mos. 
 
 Glasgow 
 Do. 
 
 7 Dec. 
 
 7 Sep. 
 
 
 153 
 273 
 
 11 
 17 
 
 // 
 6 
 6 
 
 
 
 
 
 
 
 .« , 
 
 < 
 
 Amount, 
 
 J 
 
 427 
 
 8 
 
 
 
 
 
 
 
 3u 
 
(202 
 
 (0 
 
 DAY-BOOK, 
 C. 
 
 Glasgow, 1st January ^ 1817. 
 
 Fol.i 
 Led 
 
 3 
 16 
 16 
 17 
 17 
 17 
 18 
 18 
 16 
 14 
 13 
 10 
 
 6 
 
 18 
 19 
 14 
 12 
 11 
 9 
 
 . Sundries Drs. to Stock. ' 
 
 For the following Balances in my favour, 31st nltp. transferred from the preceding Ledger. 
 
 Furniture, , in Warehouse, , 
 
 William Simpson, Glasgow, 
 
 Robert Easton, , Ditto, 
 
 Campbell. Dale, & Co Ditto, 
 
 William Ferguson Ditto, • 
 
 John Cochran, Ditto, 
 
 John Howie & Co Ditto, 
 
 William Arnot, Ditto, 
 
 William Gillespie & Co Anderston, 
 
 Thomas Bissland & Co Paisley, 
 
 D, Johnson, Son, & Cree, Perth, 
 
 Robert Wilson & Co Manchester, 
 
 Richard Conder, New York, 
 
 71 
 72 
 113 
 211 
 117 
 192 
 110 
 145 
 240 
 163 
 95 
 172 
 237 
 
 1945 
 
 Stock Dr. to Sundries. 
 
 For the following personal Balances against me, 31st nit", transferred from the preceding 
 
 Ledger. 
 
 To James Finlay & Co Glasgow, . . . 
 
 To William Bogle & Co Ditto 
 
 To Michael Watson Leith, 
 
 To George Bowie & Co Aberdeen, ... 
 
 To Peter Drinkwater, Manchester, , 
 
 To Strange, Dashwood, & Co, London, . , . 
 
 436 
 8 
 370 
 460 
 210 
 619 
 
 ^105 
 
 8 
 
 II 
 4 
 10 
 10 // 
 
 II 
 
 13 
 
 10 
 
(2) 
 
 DAY-BOOK. 
 
 se» 
 
 Glasgow, 1st January, 1817. 
 PART 1. 
 
 Fol. 
 
 1 
 3 
 
 14 
 11 
 
 Goods Dr. to Sundries. 
 
 For the Stock on hand — the Purchases — the Insurances — and the Net Proceeds of the 
 
 Sales on Commission. 
 
 To Stock, For Amount on hand this day, as ^ Inventory, page 96. 
 
 Cotton Yarn, for 220 bundles Water Twist 293 10 6 
 
 Cotton, for 37 bags, value 938 18 1 
 
 Madder, .... for 12 casks,... ditto 443 15 1 
 
 -4.- 
 
 P. B* 
 
 19 
 
 12 
 
 To Thomas Bissland Sf Co. Paisley, 
 
 For 399 lbs. Mule Twist, Bill at 6 months, 
 
 10. 
 
 To Peter Drinhwater, Manchester. 
 
 For 495 lbs. Mule Twist, 2 mos. and Bill at 2 nios... 
 
 «14. 
 
 To Scruton Sf Campbell, London, 
 
 For 9 casks Madder, reed, by the Jessie, Bill at 3 mos. 
 17. 
 
 To William Bogle Sf Co. 
 
 For Pjemiuta of Insurance on 110 barrels Ashes from New York to 
 Greenock, by the Frances, D. Brown, Master, on £395, at 2 Guineas 
 per Cent.— Policy and Duty bs. tjd. per Ceni. 22s 
 
 -22.- 
 
 To Blackey, Hardesty, Sf Co. Keswick, 
 For 228 bundles Water 
 
 Amount of the Purchases and Insurances in January, 
 
 Pa 
 1 
 
 For 228 bundles Water Twist, 5 ^ Cent, for Bill at 2 mos.. . 
 
 -4th February.- 
 
 19 
 
 18 
 
 20 
 
 19 
 
 To William Bogle Sf Co, 
 
 For Prem. of Insur. on 15 casks Madder, from London fo Leith, by the 
 Susanna, Young, Master, on £545, at 12s. 9rf. per Cent., and Policy 
 2s. 9rf. per Cent 
 
 9.- 
 
 To James Finlay &f Co. 
 
 For 90 bundles Water Twist, Bill at 6 mos 
 
 1(5. 
 
 To Mayne Sf Rowley, New York, 
 
 For 110 barrels Ashes received by the Frances, Bill at 90 ds. . . 
 
 20.—. 
 
 To William Stirling If Sons, 
 
 For 4 boxes Printed Goods, Bill at 6 mos 
 
 23. 
 
 To William Bogle Sf Co. 
 
 For insuring £355 on Goods by the Atlantic, J. King, for New York, at 
 2 Guineas per Cent., and Policy 22s 
 
 . Amount of the Purchases and Insurances in February, 
 
 1676 
 
 124 
 
 10 
 
 119 
 
 302 
 
 316 
 
 872 
 
 13 
 
 7 
 
 7 
 
 11 
 
 129 
 
 385 
 
 II 
 
 492 
 
 19 
 
 11 
 
 1020 
 
 Purchase-Book. 
 
264 
 
 DAY-SOOlC. 
 
 Glasgow, 4tb March, 1817. 
 
 (2) 
 
 Fol. 
 
 Goods Dr. to Sundries, 
 
 To Scruton and Campbell, London, P^ B. 
 
 For 15 Casks of Madder received by Ihe Susanna, 2 mos. & Bill at 3 mos 
 
 11 
 
 Id 
 
 20 
 
 18 
 
 14 
 
 19 
 
 14 
 
 22 
 
 19 
 
 19 
 
 To Peter Drinkwater, Manchester, 
 
 For 440lbs. India Twist, 1 mo. & Bill at 2 mos. 
 
 9. 
 
 To William Gillespie Sf Co. Anderston, 
 
 For 114 Pieces Printed Goods, Bill at 6 mos. 
 
 To Todd Sf Shortridge, 
 
 For 3 Boxes Printed Goods, 5 ^ Cent, discot. for Casb, , 
 
 . 12. 
 
 To James Finlay Sf Co. 
 
 For SOClbs. Mule Twist, 5 ^ Cent, discot. for Cash, . . . 
 
 To Rothsay Spinning Company. 
 
 For 300 Bundles Water Twist, Bill at 6 mos. 
 
 To William Bogle Sf Co. 
 
 .For Prem. of Insurance on Goods by the Isabella, Brown, to Hamburgh, cf360, at 
 45s. percent. & Policy 22s 
 
 13. 
 
 To Rothsay Spinning Company, 
 
 For 400 Bundles Water Twist, 5 ^ Cent, discot. for Cash, 
 
 14.— 
 
 To Geo. 4r Rob. Dennistoun 8f Co. 
 
 For 19 Bags Cotton, Bill at 4 mos ^ > . . . 
 
 16. 
 
 To William Bogle Sf Co. 
 
 For Insuring £410 on Goods, by the Jessie to London, at 12s. 9d. per Cenj. & 
 Policy 138. 9d 
 
 _26. ^ 
 
 To William Bogle Sf Co. 
 
 For Prera. of Insurance on Goods by the Hopewell, Rankin, for Hamburgh, 
 £925, at 2 guineas per Cent. & Policy 55s 
 
 Pa 
 4 
 
 542 
 
 452 
 
 245 
 
 19 
 
 389 
 
 118 
 
 432 
 
 19 
 
 Amount of the Purchases S{ Insurances in March, 
 
 576 
 
 602 
 
 22 
 
 3393 
 
 6 
 11 
 
(4) 
 
 DAY-BOOK. 
 
 Glasgow, 2d April 1817. 
 
 265 
 
 Fol. 
 
 19 
 
 11 
 
 19 
 
 14 
 
 Goods Dr. to Sundries. 
 
 To William Bogle ^ Co. 
 
 For Prem. of Insurance on 100 Barrels of Ashes by the Nancy, M'Lae, from New 
 York to Greenock, =£"410, at S guineas per Cent. & Policy 27s. 6d. to return 
 H per Cent, for Convoy and Arrival, 
 
 _ 5. 
 
 To Peter Drinkwater, Manchester, 
 
 For 900lbs. Georgia Twist, Bill at 2 mos. 
 6. 
 
 P. B. 
 
 To William Bogle Sf Co. 
 
 For Insuring £455, on 12 Casks Madder from London by the Charlotte, at 
 12s 9d. per Cent. & Policy 13s. 9d , 
 
 . 9. 
 
 To Thomas Bissland Sf Co. Paisley, 
 
 For 300lbs. Mule Twist, Bill at 6 mos 
 
 To Peter Wood, New York, 
 
 For 5© Bales Cotton, Shipped by the Fanny for Greenock, as per his letter re- 
 ceived this day, Atuount of Invoice, 
 
 John Buchanan & Thomas Dunlop, have each one third share of this Cotton, 
 and who allow me 2^ per Cent, on the Sales of the same. 
 
 19 
 
 23 
 
 23 
 
 19 
 
 24 
 
 24 
 
 24 
 
 17 
 
 To Tontine Insurance Co. 
 
 For prem. of Insurance on the above ^1350, at 3 Guineas per Cent. & Policy 77s. 
 
 to return 1^ per Cent, for Convoy and Arrival , « 
 
 11. : 
 
 To Thomas Shiels Sf Co. »'■ o..;... xxv 
 
 For 126 Pieces Priqted Goods, Bill at 6 mos ....;, . 
 
 _ 12. 
 
 14 
 
 377 
 
 11 
 
 72 
 
 1290 
 
 16 
 
 46 
 
 To Thomas Shiels 4r Co. 
 
 For 44 Pieces of Printed Goods, 5 ^ Cent, for Cash, 
 
 ^. 13. 
 
 To William Bogle ^ Co. 
 
 For prem. of Insnr. en Goods per the Triton, Campbell, for Pliiladelphia, £335, at 
 
 45s. per Cent. & Policy 22s ««•..,..,.. 
 
 15.-^ ^ 
 
 To Dalgleish Sf Frame, ■;, « .^ 
 
 For I Box & 154 Pieces Printed Goods, Bill at 6 iapi|.^.«»;j*^,^,..^. 
 
 To Alexander Bryce Sf Co. 
 
 For 2 Boxes Printed Goods, 5 ^ Cent, for Cash, 
 
 To John M'Fee Sf Co. 
 
 For 1 Box Printed Goods, 5 ^ Cent, for Cash, 
 
 . 17. ^ 
 
 To William Ferguson, 
 
 For 70 Pieces of Calicoes, & 27 Pieces Shawl Cloths received in Barter for 84 
 Bundles Water Twist, <.*....., ...* 
 
 . .'Hi D i«Ii(h,8tKlM-. } -, . . 
 
 Carried Forward, 
 
 273 
 
 115 
 
 17 
 
 17 
 
 15 
 
 496 
 
 248 
 
 139 
 
 138 
 
 10 
 
 15 
 
 18 
 
 3236 11 
 
 // 
 11 
 
266 
 
 DAY-BOOK. 
 Glasgow, 20tli ApriU 1817. 
 
 (5) 
 
 Foi: 
 
 2S 
 
 24 
 
 Goods Dr. to Sundries. 
 
 Brought over, 
 
 9 
 8 
 
 14 
 19 
 
 24 
 
 13 
 
 12 
 11 
 
 25 
 
 24 
 25 
 
 n 
 
 24 
 
 To Thomas Shiels Sf Co. 
 
 For 1 box Priuted Goods, 5 ^ Cent, for Cash, P. B. 
 
 26. 
 
 To Dalgltish Sf Frame, 
 
 For 1 box Printed Goods, 5 ^ Cent, for Cash, 
 
 ,Amouut of the Purchases and Insurances in April, 
 
 ■May 3.- 
 
 To Scruton Sf Campbell^ London, 
 
 For 12 Casks Madder received by the Charlotte, Bill at 3 mos 
 
 To William Rainey, 
 
 For prem. of Insur. on of 850, at 2 Guineas per Cent, on Goods by the Dolphin 
 M'Lean, for Hamburgh, Poliry, 49s. 6(J. Comm''. 85s. to return 308 per Cent 
 for Convoy and Arrival 
 
 To Rolhsny Spinning Company, 
 
 For 200 bundles Water Twist, Cash 4th June, 
 
 10 
 
 3236 
 
 165 
 
 158 
 3560 
 
 447 
 
 24 
 
 11 
 3 
 
 10 
 
 11 
 
 260 
 
 To William Bogle Sf Co 
 
 For prem. of Insur. on „f235, at 2 Guineas per Cent, and Policy 16s. 6d. oir 
 
 Goods by the Dolphin for Hamburgh, 
 
 5. . 
 
 To Dalgleish Sf Frame, 
 
 For 3 boxes Printed Goods, Bill at 6 mos 
 
 -6. 
 
 To Richard Conder, T^ew-York, 
 
 For 100 barrels A shes, by the Nancy, Bill at 3 mos , 
 
 8. 
 
 To Thomas H. Marshall, Perth, 
 
 For Net-proceeds of the Sales of 50 pieces Cossaes, not guar anteed, as pei 
 Account Sales-Booi(, 
 
 To Gordon, Barron, <5f Co. Aberdeen, 
 
 For the Net-proceeds of the Sales of 300 pieces WjmWhs, not guaranteed. 
 
 -9. 
 
 To William Wright, Manchester, 
 
 For the Net proceeds of the Sales of 92 bandies of Cotton Yarn, guaranteed, due 
 4th June, 
 
 10.. 
 
 To Orhart, White, Rose, Sf Co. 
 
 For Q boxes White Cambrics, Bill at 4 mo^.I i'lli'.lf ^,.. .. . .P. B. 
 
 . 12.- _ _^. ... 
 
 To Alexander Bryce Sf Co. 
 
 For 1 box Printed Goods, Bill at 6 mos , .,,.,. 
 
 To Brunton Hf Ballantine, 
 
 For 4 boxes Saddlery, at 3 months, , , ,^ ,;> ^^^^ , ,,, 
 
 ' 13'- ^-! .v.;.''f -I 
 
 To Smith Sf Toivnley, Manchester, 
 
 For Net-proceeds of 30 bdles. Cotton Yarn, not guaranteed, . . . . S. B 
 
 14. 
 
 To Alexander Bryce ^ Co. 
 
 iFor 2 Boxes Printed Goods, Bill at 6 mos. P. B. 
 
 i'. ' Carried forward, 
 
 15 
 
 11 
 
 11 
 
 241 
 
 11 
 
 398 
 
 14 
 
 11 
 
 11 
 
 12 
 
 12 
 
 381 
 
 170 
 183 
 141 
 83 
 85 
 197 
 
 18 
 13 
 10 
 13 
 13 
 
 10 
 
 2695 // a 
 
^6) 
 
 DAY-BOOK. 
 
 Glasgow, 22nd May, 1817. 
 
 267 
 
 Fol. 
 
 12 
 
 19 
 
 15 
 
 Goods Dr. to Sundries. 
 
 Brought forward, 
 To Blackey, Hardisty, Sf Co. Keswick, 
 
 For Net-proceeds of 200 bdles. Water Twist, not guaranteed,,, S.B. 
 
 24 
 
 To Tontine Insurance Co. 
 
 For prem. of Insnr. on £905, at 2 per Cent, on Goods by the Betsy, Levi 
 Lucas, for New York, and Policy 55s 
 
 ■J'-: 
 
 To Thomas Pollock 8f Co. Paisley, 
 
 For Net-proceeds of the Sales of 114 bundles Cotton Yarn, guaranteed, due 
 7tb December, 
 
 Amount of the Purchases, Insurances, and Net-proceeds, of the Sales in May, 
 
 -June 16,- 
 
 ^'r.r ■s'jh.tf 
 
 Riiiiy, 
 
 13 
 
 11 
 
 13 
 
 15 
 
 25 
 
 23 
 
 To Thomas H. Marshall, Perth, 
 
 For the Net-proceeds of 50 pieces Cossaes, not guaranteed, . . . .S. B. 
 
 To fVilliam Wright, Manchestsr, 
 
 For 280!bs. Mnle Twist, taken to acconnt to finish his Sales, tlic amonnt due 
 4th July, P.B. 
 
 18. 
 
 To Marshall, Stewart, Sf Black, Perth, 
 
 For the Net-proceeds of the Sales, of 310 pieces Muslins, not guaranteed, S. B. 
 19. . 
 
 To Thomas Pollock ^ Co. Paisley 
 
 For the Net-proceeds of 56 bundles Cotton Yarn, guard, due 7th January,. .. . 
 
 25. 
 
 To John Buchanan, 
 
 For his one-third share of the Gain on the 50 bales Cotton in Co. by the Fanny, 
 closed this day, 
 
 To Thomas Dunlop, 
 
 For his one-third share of the Gain on the 50 bales Cotton in Co. by the Fanny, 
 closed this day, 
 
 , Amount of Purchases, Net-proceeds of the Sales, S^c. in June,* , . . ,, 
 
 
 2695 
 276 
 
 20 
 
 153 
 
 3145 
 
 62 
 
 51 
 
 395 
 
 70 
 
 46 
 
 46 
 
 
 5 
 
 17 
 
 11 
 
 14 
 
 13 
 
 11 
 
 13 
 
 11 
 
 680 19 
 
368 
 
 (7) 
 
 DAY-BOOK. 
 
 c. 
 
 t' 
 
 I 
 
 - ( 
 
 Glasgow, 2nd January ^ 1817. 
 PART II. 
 
 Fdl. 
 Led 
 
 16 
 19 
 
 15 
 
 I 
 20 
 
 17 
 14 
 
 20 
 
 17 
 
 20 
 
 14 
 
 21 
 3 
 
 Sundries /)rs. to Goods. 
 
 For tbe Sales on Credit— Shipments and Adventures, with the Gharges, 
 Commissioa & Insurance — Debentures, &c. 
 
 William Simpson, 
 
 Water Twist, 75 bundles, 
 
 -4.- 
 
 Watson, Arthur, Sf Co. 
 
 Madder, 2 casks, 
 
 -8.— 
 
 Cromhie Sf Carnegie, Anderston, 
 Cotton 2 bags,.. 
 
 
 Todd fy Shortridge, f^ ^^.^... ,j.. ,,. ,^}t,H ^mio ..favj^oi.i-jj 
 Madder, 3 casks,.. .'.,.... 
 
 116 
 
 12 
 
 
 i I JB) 
 
 -12.- 
 
 John Cochrant 
 
 Mule Twist, 220lbs. 
 15.- 
 
 Thomas Bissland Sf Co. Paisley, 
 Cotton, 6 bags. 
 
 William Stirling Sf Sons, 
 
 Madder 6 casks. 
 
 -17.- 
 
 Campbell, Dale, Sf Co. '•■> ?' n 
 
 Water Twist, 108 bundles, . . . 
 
 -21.- 
 
 DinU)iddie ^ Paterson, 
 
 Mule Twist 60lbs. 
 
 -25. 
 
 Thomas Bissland Sf Co. Paisley, 
 Cotton, 7 bags, 
 
 -28.- 
 
 John Patison ^ Co. 
 
 Cotton, 7 bags. 
 
 ,,.,d..j,, Amount Sold in January, 
 
 98 
 
 41 
 
 117 
 
 71 
 
 114 
 
 241 
 
 162 
 
 14 
 
 230 
 
 3 
 
 10 
 
 18 
 
 204 
 
 13 
 
 1418 
 
(8) 
 
 BAY-BOOK. 
 
 Glasgow, 4tli February, 1817. 
 
 269 
 
 Fol 
 
 Sundries, Drs. to Goods. 
 
 17 William Ferguson, 
 
 Water Twist, 97 bundles, ••il*: v« 
 
 17 
 
 16 
 
 15 
 
 15 
 
 Campbell, Dale, ^ Co. 
 
 Water Twist, 48 bundles. 
 
 6. 
 
 Robert Easfon, 
 
 Mule Twist, 162lbs. 
 
 IVilliam Gillespie Sf Co. Anderston, 
 Madder, 4 casks, . , 
 
 11. 
 
 Crombie 8f Carnegie, Anderston, 
 Cotton, 4 bags, . 
 
 16 William Simpson, 
 
 Water Twist, 56 bundles, , 
 
 19 
 
 18. 
 
 Watson, Arthur, Sf Co. 
 
 Ashes, 24 Casks Pot, 
 
 23.- 
 
 !S>ljl5-> .'. 
 
 21 
 
 20 
 
 14 
 
 Mayne Sj Rowley, New York, 
 
 For 3 Trunks Printed Goods shipped on board the Atlantir, J. 
 Kin^, Master, from Greenock to New-York, on tlieir Account 
 & Risk, & to them consigned, Amonnt, with Charges, as per! 
 Invoice-Book, Page 1, .- , ...j 
 
 25. 
 
 Kibble, Forster, 8f Co. 
 
 Madder, 5 casks, .. 
 Ashes, 1.3 Ditto Pot, 
 
 Dinwiddie Sf Paterson, 
 
 Mule Twist, 55lbs, 
 
 26. 
 
 Michael Watson, Leith,, 
 
 Ashes, 20 casks Pearl, 
 
 Amount Sold iti February, 
 
 3 Y 
 
 146 
 
 77 
 
 57 
 
 153 
 
 17 
 
 19 
 
 95 10 
 
 10 
 
 86 
 
 129 
 
 6 6 
 
 355 
 
 19 
 
 205// 19 //8 
 61//15 // 6 
 
 267 
 
 14 
 
 15 
 
 10 
 
 112 
 
 1496 
 
270 
 
 Day-book 
 
 Glasgow, 2d. March, 1817. 
 
 (9) 
 
 Fol. 
 
 17 
 
 16 
 
 22 
 
 15 
 
 22 
 
 Sundries Drs. to Goods. 
 
 John Cochran, 
 
 Mule Twist, 240 lbs. , i .i. «'.VV. 
 
 . 7. . ■■• 
 
 Henry Houldsivorlh Si' Co. Anderston, 
 
 Cotton, 7 bags, , 
 
 John Kingan, 
 
 India Twist, 160 lbs.. 
 
 8.- 
 
 '(Crombie Sf Carnegie, Anderston, 
 I Cotton, 4 bags, 
 
 'ilf'km''i'Mji 
 
 -12.> 
 
 Penman Sf Brown, 
 
 Mule Twist, 518 lbs. 
 
 20 
 
 16 
 
 13 
 
 21 
 
 Holford, Rucker, <Sc Co. Hamburgh, 
 
 For 3 boxes Goods shipped by Ihe Isabella, Brown, for Ham 
 burgh, on their account and risk, and to them consigned, 
 Amount with Charges, as per I. B. p. 2, 
 
 ....— -. — T—, : ae ,f«ivl'i 
 
 Debentures, 
 
 For Drawback on the above Goods <^ Isabella, .... 
 
 Todd !$ Shortridge, 
 
 Madder, 3 casks , , , , 
 
 Ashes, 14 do. . . Pot, , 
 
 ^-^ 16. 
 
 Heniy Houldsworth 3f Co. Anderston, 
 
 Cotton, 10 Bags, , . , 
 
 W. Tate Sf Co. My Accot. Consignments, 
 
 For 3 boxes Printed Goods sent them to sell on my account— Shipt 
 per the Jessie, M'Queen, from Leith to London, Amount per 
 I. B. p. 3, 
 
 -19.- 
 
 D, Johnson^ Son, Sf' Cree, Perth, 
 
 Water Twist, 171 bundles, 
 22. 
 
 Kiibi^, Forster, <^ Co. 
 \''^ Madder, 4 casks, .,.■..... 
 
 -26. 
 
 M 
 
 I29//15 //7 
 6G//17'/11 
 
 
 63 
 
 207 
 
 106 
 
 114 
 
 137 
 
 357 
 
 10 
 
 11 
 
 6 
 
 13 
 
 17 
 
 Richard Conder. New York, 
 
 Shipped per the Hopewell, Rnnken, for Hamburgh, for hi* 
 
 account and rijik, and consisjned to Murray and M'Nab, 10 
 
 bales Water Twist, Amount with Charges, and Insurance 
 
 i, Commission; as per I. B. p. 3. . . « 
 
 Amount Sold and Consigned in March, 
 
 196 13 
 273 IG 
 
 412 
 
 282 1 ! 
 
 166 
 
 923 13 
 13 
 
 3387 
 
 10 
 
(10) 
 
 DAY-BOOK. 
 Glasgow, 3d. April, 1817. 
 
 271 
 
 Fol. 
 
 22 
 
 23 
 
 20 
 
 22 
 
 16 
 
 Sundries Drs. to Goods. 
 
 Penman ^ Brown, 
 
 Mule Twist, 90lbs. 
 
 \h:n)Q (' 
 
 -5.- 
 
 Jamti Denny ^ Co. 
 
 India Twist, 160lbs.., *Vi'; r l* 
 
 William Stirling &; Sons, 
 
 Madder, 4 casks, .... 
 Ashes,.. 25 do. Pearl, 
 
 Penman Sf Brown, 
 
 India Twist, 105 lbs. 
 
 >*M«j«fte*,«.V'«< 
 
 11.- 
 
 Henry Houldsworth t^f Co. Anderston, 
 Cotton, 7 bags, 
 
 . 13. 
 
 .<! .H .1 
 
 Joseph Taylor &f Suns, New Yoi'k, 
 
 For 3 boxes Printed Goods per the Triton, Campbell, for Phila- 
 delphia, at their account and risk, and consigned to John Gow, 
 Amount per I. B. p. 4, , 
 
 ■.■//o'J 
 
 159 //JO //8 
 114 1/9 1/8 
 
 Debentures, 
 
 For bounty on Goods by the Triton, 
 Drawback ^ ditto, 
 
 — 15. 
 
 17 
 
 17 
 
 John Cochran, 
 
 Georgia Twist, 265 lbs. 
 
 ^17.— 
 
 William Ferguson, 
 
 For 84 bundles Water Twist given in barter for 97 pieces Calicoes 
 and Shawl Cloths, .^., ^ ...... , 
 
 W, Tate Sf Co. My Accot. Consignments, 
 
 For 2 boxes Printed Goods per the Mary, for London, to sell on 
 my account. Amount per I. B. p. 4, 
 
 , 25. ■ ■ 
 
 16 
 
 19 
 
 Robert Easton, 
 
 Cotton Yarn, 395 lbs. 
 
 jq Cx,, 
 
 -30.- 
 
 William Bogle <Sr Co. 
 
 For Average Loss on 12 casks Madder, by the Charlotte, from Lon- 
 don, insured the 6th inst.— the Cargo having suffered considera 
 ble damage, which is estimated at £2, lis. per Cent, on £455 
 
 , Amount Sold, Consigned, Sfc. in April, , 
 
 .,\\ .^■ 
 
 23 1/8 I/O 
 56//11 1/9 
 
 23 
 
 186 
 
 13 
 
 19 
 
 274 
 
 sIiiM 
 
 
 131 
 
 294 
 
 332 
 
 19 
 
 12 
 
 10 
 
 79 
 
 126 
 
 19 
 
 128 
 
 342 
 
 137 
 
 11 
 
 11 
 
 18 
 
 11 
 
 II 
 
 2071 
 
•272 
 
 DAY-BOOK. 
 Glasgow, 2d. May, 1817. 
 
 CO 
 
 Fol 
 
 18 
 
 18 
 
 23 
 
 Sundries Drs. to Goods. 
 
 John Howie Sf Co. 
 B. H. & Co Water Twist, 70 bundles. 
 
 William Arnot, 
 
 \'^l j' W. Mule Twist. 320lbs. 
 !; Ditto, 100 // 
 
 James Denny <5f Co. 
 
 W/Mule Twist, SOOlbs 
 
 B. H.& Co.Water Twist,! 00 bundles,. 
 
 Consignment to Hamburgh in Co. 
 
 . For 6 boxes Printed Goods, shipped per tlie Dolphin, M'Lean, 
 
 consigned to Roack & Co. Hamburgh, to sell on our accouut, 
 
 ij Amount per I. B. p. 5, £851 : 16:6. My half of which is,. 
 
 67 // 1 // 8 
 25// 16 //4 
 
 63 J/ 3 // 7 
 143ffl5 V 
 
 William Rainey, 
 
 For his half of the above. 
 
 Hmry Smith, Hamburgh, 
 
 For 3 bales Water Twist, per the Dolphin, M'Lean, for Ham- 
 I burgh, Amount per I. B. p., 6, 
 
 Debentures, 
 
 For Drawback on Printed Goods, ^ the Dolphin, 
 
 , ^- 4. . 
 
 19 
 
 21 
 
 22 
 
 19 
 
 19 
 
 Tdntine Insurance Co. 
 
 For return of Premium for Convoy and Arrival of th^ 
 Fanny, £1350, at 1 ^ <f Cebt ;.i; iVi^ .'. 
 
 Kibble, Forster, Sf Co. 
 
 G. B. Cossaes, 200 pieces, 
 
 -8. 
 
 John Kingan, 
 
 Mule Twist, 150lbs. 
 
 Watson, Arthur, If Co. 
 
 T. M. Cossaes, , 50 pieces, * . . ^ a , 
 
 G. B. Shawl Cloths,.... 100 do. 
 
 -9.- 
 
 William Bogle ^ Co. 
 
 For return of Prem. for Convoy and Arrival of the Nancy^ jE410, 
 at 1| per Cent k 
 
 Carried Forward,. ^ 
 
 70 * // 
 92// 10 uO 
 
 95 6 
 
 9218 
 
 20018 
 
 42518 
 
 425 18 
 
 23117 
 
 8418 
 
 20 
 
 303 C 
 
 32 15 
 
 6 
 
 162 
 
 6 
 
 2088 
 
 10 
 
 8 
 
 15 
 
(12) 
 
 DAY-BOOK. 
 
 Glasgow, 9th May, 1817. 
 
 273 
 
 Fol. 
 
 13 
 
 21 
 
 20 
 
 16 
 
 17 
 
 15 
 
 21 
 
 Sundries Drs. to Goods. 
 
 Brought Forward, 
 D. Johnson, Son, A* Cree, Perth. 
 
 W. Mule twist, SOOlbs 
 
 P. & Co. Ditto, 350// 
 
 Georgia Twist, .... 1 25 // 
 
 13. 
 
 Nimmo and Bell, 
 
 S. & T. Georcia Twist, .... ISOlbs 
 
 -15.- 
 
 Dinwiddie Sf Paterson, 
 
 Mule Twist 150lbs. 
 
 -18. 
 
 Henry Houldsworth Sf Co. Anderston, 
 
 Cotton in Co. 20 Bales 4f Fanny, 
 
 William Ferguson ^ 
 B. H. & Co. Water Twist, 30 bundles. 
 
 Cromhie Sj Carnegie, Anderston, 
 
 . Cotton in Co. 10 Bales ^ Fanny, 
 24. 
 
 Nimmo &) Bell, 
 
 P & Co. Mule Twist, 220lbs 
 
 Mayne Sf Roicley, 
 
 For 3 boxes Printed Goods, shipped per the Betsey, Levi Lucas, 
 for New York, for their account and risk, and to them consigned, 
 amount per I. B. p. 6, >... 
 
 Richard Conder, 
 
 For 5 boxes sundry Goods, shipped as above, amount per I. B. p. 7. 
 
 Joseph Taylor ^ Sons, 
 
 For 5 boxes sundry Goods, shipped as above, amount per I. B. p. 7. 
 
 Amount Sold, Consigned, ^c. in May, 
 
 64 //1 2 //O 
 92// 11 '/O 
 
 49 //7..8 
 
 17 
 
 208815 
 
 I 206 10 
 90 12 
 
 32 
 
 808 
 
 45 
 
 357 
 69 
 
 279 
 
 286 
 
 340 
 4605 9 
 
 11 
 
 10 
 
 10 
 
 16 
 
 9 
 
 10 
 
 '6 z 
 
274 
 
 DAY-BOOK. 
 
 GLAS60W, 1st June, 1817. 
 
 (13) 
 
 Fol. 
 14 
 20 
 21 
 19 
 20 
 21 
 15 
 17 
 21 
 14 
 
 22 
 17 
 20 
 15 
 
 20 
 14 
 
 20 
 
 10 
 
 Sundries Drs. to Goods. 
 
 Michael Watson, Leith^ 
 
 Ashes, 20 barrels Pearl, 
 3 
 
 Todd ^ Shortridge, 
 
 Calicoes, 70 pieces, and 27 pieces of Shawl Cloths, 
 7. 
 
 Kibble, Forster, S^ Co. 
 
 Madder, 4 casks, and 20 casks Ashes Pot, , 
 
 10. ^~ 
 
 fVatson, Arthur, Sf Co. 
 
 Ashes, 14 casks Pot, • 
 
 12. 
 
 William Stirling Sf Sons, 
 
 A^hes, 30 casks Pot, • . 
 
 16. ; 
 
 Kibble, Forster, Sf Co. 
 
 T. M. Cossaes, 50 pieces,.. 
 
 M. & Co. ]^nslin$, 110 ditto, and 100 pieces Cambrics, 
 
 William Gillespie, Sf Co. Anderston, 
 
 Madder, 1 cask, ... ., 
 
 17. 
 
 John Cochran, 
 
 Georgia Twist, 40lbs 
 
 18.— 
 
 Kibble, Forster^ Sf Co. 
 
 M. & Co. Shawl Cloths, 100 pieces, 
 
 Rothsay Spinning Co. 
 
 Cotton in Co. 10 Bales ^ Fanny, 
 
 19. 
 
 Penman (5f Brown, 
 
 P. & Co. Mule Twist, 280lbs. , 
 
 John Cochran, 
 
 Georcia Twist, 60lbs. 
 
 Dinwiddie Sz Paterson, 
 
 S. & T. Georgia Twist. 65lbs. 
 
 ; 24.- 
 
 William Gillespie ^ Co. Anderston, 
 Madder, 3 casks, . . . . 
 
 William Stirling 8^ Sons, 
 
 Ashes, 20 casks Pot, 
 
 Thomas Bissland «Jf Co. Paisley, 
 
 Cotton in Co. 10 Bales ^ Fanny, 
 
 25 
 
 Dinwiddie 8f Paterson, 
 
 Georgia Twist, 50 lbs , . . , 
 
 . 27. 
 
 William Simpson, 
 
 Mule Twist, 40 lbs 
 
 64 // 3 // 4 
 302 // // 
 
 Amount Sold in June. 
 
 103 
 129 
 231 
 61 
 142 
 
 366 
 36 
 
 17 
 
 108 
 296 
 
 83 
 
 27 
 
 39 
 
 129 
 
 9i 
 221 
 
 22 
 
 10 
 2119 
 
 15 
 
 12 
 
 3 
 10 
 
 3 
 19 
 
 1/ 
 
 8 
 3 
 
(14) 
 
 DAY-BOOK 
 
 S75 
 
 Glasgow, 7th January, IBl'T. 
 PART III. 
 
 Fol. 
 Led. 
 
 9 
 
 21 
 2 
 4 
 
 12 
 9 
 
 11 
 
 21 
 4 
 
 18 
 ~4 
 
 11 
 
 ~9 
 
 _A 
 
 "Ti 
 _io 
 
 ~~9 
 
 Sundry Accounts Dr. to Sundries. 
 
 For all complex Entries, and those that cannot with equal propriety come 
 under the former parts. 
 
 Peter Drinkwater Dr. to Strange, Dashwood, Sf Co. 
 For my Draft on them at 3 nios. date remitted him, due 10 April, 
 
 -18th February.- 
 
 Strange, Dashwood, & Co. Dr. to Richard Conder, 
 For his Dft. on G. & R. Kennedy, London, at 60 ds. remitted them, 
 due 26 Apr 
 
 22. 
 
 Nimmo&Bell Dr. to Sundries, 
 To Bills Receivable,. , . .for their Pro. Note now due not paid,. . , . 
 To Profit & Loss, . , .... expense of protesting ditto, 
 
 26. 
 
 Blackey, Hardisty, & Co. Dr. to Sundries, 
 To Strange, Dashwood, & Co. for my Dft. at 2 mos. remd. them, 
 
 due 29 Apr 
 
 To Profit & Loss, discount allowed by B. H. & Co.,. 
 
 -I8th March. 
 
 Peter Drinkwater Dr. to Strange, Dashwood, &; Co. 
 For my Dft. on them at 2 mos. remitted him, due 21 Mav, ., .. 
 26. —' . 
 
 Nimmo & Bell, Dr. to Profit ^ Loss, 
 For Interest included in their instalment Bills received this day, 
 
 -8th April. 
 
 William Arnot Dr. to Profit Sf Loss, 
 For Interest due by him, included in his Pro. Note, taken for his 
 
 accomm" 
 
 -9.- 
 
 Peter Drinkwater Dr. to Strange, Dashwood, ^ Co. 
 For my Dft. on them at 2 months remitted him, due 12 June, . . 
 
 11. . 
 
 Profit & Loss Dr. to John Howie Sf Co. 
 For difference of Intst. due them, included in Bills exchanged this day, 
 13. 
 
 William Tate & Co. Dr. to W. Tate 8f Co. my Accot. Consignts. 
 For Net Proceeds of the Sales for last month, due in 3 mos 
 
 Carried forward, 
 
 145//1I //8 
 // 3 // 
 
 300//11 I/O 
 15//16//0 
 
 210 
 
 10 
 
 237 
 
 145 
 
 316 
 699 
 
 12 
 
 14 
 
 7 
 
 13 
 
 119 
 
 4 
 123 
 
 4 
 
 10 
 
 452 
 
 12 
 
 445 
 
 900 
 
276 
 
 DAY-BOOK. 
 
 Glasgow, icth /ipril, 1817. 
 
 (15) 
 
 Fol. 
 
 22 
 
 ~2 
 
 11 
 
 Sundry Accounts Dr. /o S'l/nrfriw. 
 
 Brought for<i'afd, 
 G. & R. Dennistoun & Co. Dr. to £ills Rtcdvahh, 
 
 For Bill, No. 205, on Crombie & Carnegie, indorsed them, 
 
 206, on Henrv Houldsworth & Co 
 
 --30. 
 
 Richard Conder Dr. to Sundries. 
 To Strange, Dashwood, «ffe Co. for Condpi's Dft. on G. & R. Kennedy, 
 London, remitted them 18 Feb. due 26 inst. and now returned by tlien; 
 
 with protest and expenses for non-payment, 
 
 To Profit <& Loss, ..for 20 ^ Cent on the principal as usual for 
 damages, — the difference is , , 
 
 114// 1 //6 
 
 480//18 // {) 
 
 -4th May.- 
 
 9 
 ~~6 
 
 _6 
 ~~6 
 
 4 
 "23 
 
 12 
 
 18 
 23 
 
 9 
 "6 
 
 Jl 
 ~9 
 
 12 
 
 21 
 19 
 
 13 
 19 
 
 Peter Drinkwater Dr. to Strange, Dashwood, Sf Co. 
 For my Dft. on them at 2 mos. remitted him, due 7 July, 
 
 • 11. 
 
 Scruton & Campbell Dr. to Mayne Sf Rowley, 
 For their Dft. on Boldero & Co. at 90 ds. remitted the former, 
 due 14 Aug , 
 
 -18.- 
 
 Richard Condor Dr. to Mayne Sf Rowley, 
 For an error in his Dft. on Lees & Co, received this day, bein<» over-drawn, and 
 for which I have advised that M. & R. will pay liim the same on my act. 
 
 31. 
 
 Profit & Loss, Dr. to Ord ^ Dow, 
 For a Loss of 8*. 6d. <^ £ on £212, 6s. suffered by them, and 
 which I have discharged this day, , 
 
 242 1/8 1/5 
 
 42 //14 1/ 
 
 900 
 
 595 
 
 C // 
 
 -6th JUNE." 
 
 Blackey, Hardisty, & Co. Dr. to Sundries, 
 For the foliowinsj Bills reeeived on their account, and remitted them ; 
 
 To John Howie & Co for their acceptance 5th inst. at 6 mos. 
 
 To James Denny & Co ditto 6.. .. ,. ..ditto, . 
 
 Strange, Dashwood, <& Co. Dr to Richard Conder, 
 For his Dft. on GoldsmM & Son at 30 days sight remd. 
 due 14 July, 
 
 them, 
 
 William Wright Dr. to Strange, Dashwood, Sf Co. 
 For my Dft. on them 4th inst. at 2 mos. remitted him, due 7 Aug. 
 
 Gordon, Barron, & Co Dr. to Sundries, 
 For the foUowinjt Bills drawn in their favour, and remitted them : 
 
 To Kibble, Forster, & Co for their acceptce. 2d inst. at 6 mos. 
 
 To Watsou, Arthur, «fc Co ditto 6. . //. . . .ditto,. . 
 
 Thomas H. Marshall Dr. to Watson, Arthur, ^ Co. 
 For their acceptance iu his favour 6th inst. at 6 mos. remitted him, 
 
 Carried forward. 
 
 285 
 1780 
 377 
 
 355 
 
 8 
 1 
 
 19 
 
 95 t/Q i/Q 
 143//15 i/C: 
 
 303 // C // 8 
 92 //1 // 
 
 10 
 
 90 
 
 833 
 
 239 
 
 285 
 
 170 
 
 395 
 
 70 
 
 16 
 
 1160 
 
(16) 
 
 Fol. 
 
 9 
 
 "To 
 
 10 
 
 J9 
 
 ~1 
 
 2 
 
 18 
 
 2 
 
 4 
 
 DAY-BOOK. 
 
 Glasgow, iOthJune, 1817. 
 
 27% 
 
 Sundry Accounts, Dr. to Sundries. 
 
 Brought forward 
 
 Sundries, Dr*. to W. Tate Sf Co. My Account Consignts. 
 William Tate & Co.. .for Net Proceeds of the Sales for last month, 
 Stirling & Co. my Accot. Goods., .for the remainder of Consignt 
 
 put into their hands, as advised, .... 
 
 William Bogle & Go. .Dr. to Jo$eph Taj/lor Sf Sons, 
 
 For tbe Amount Insured on Goods on arcoiint of the latter by the Tritoir' fo' 
 
 Philadelphia, 13i!i April last, the slsip & Cargo being lost: Settled with tu. 
 
 Undf rwriters ti.is clny, & received J. M'CaU's Bill, No. 21G, at 4 months, 
 
 per Bill-Book, (deducting Prem. & Policy,) the Sum-Insured, was,. .^ ..-.. . 
 
 Smith & Towniey, Dr. to Nimmo S^ Bell. 
 For their Acceploiice 5th inst. ai 6 mos. remitted the former, .. 
 12. 
 
 Orhart, White, Rose, & Co. Dr. to Bills Receivable, 
 For Bill No. 202 indorsed thenj, being Todd & ShoYtridge's Pro. 
 
 Note due 11th September, ..,,.. 
 _, 20. 
 
 RoACK & Co. Dr. to Sundries, 
 For Net Proceeds of the Sales of part of onr joint Adventure, & to be 
 remitted for next month. 
 
 To Consignment to Hamburgh in Co my half. . . 
 
 To William Rainey, his half, . . 
 
 Profit & Loss, JDr. to Consignment to Hamburgh in Co. 
 
 For my half of the Loss on the above Sales, 
 
 27. 
 
 John Howie & Co. Dr. to Sundries, 
 
 For tiieir Indorsation on J. Brown, now due, not paid, <fec. 
 
 To Bills Receivable for the above No. 200, | 246//18 // 
 
 To Profit & Loss, for expense of protesting ditto,.. // 3 // 
 
 187//15 // 
 I65//12 V 3 
 
 253 J/ 8 // 
 253 // 8 // 
 
 1160 
 
 353 
 
 335 
 
 90 
 
 12 
 
 11 
 
 106 
 
 13 
 
 506 
 
 16 
 
 -30.- 
 
 Profit & Loss, Dr. to Strange, Dashwood, ^ Co. 
 For Interest, Commission^ & Postages due them, as ^ their Account 
 
 rendered of this date, . . 
 
 Profit & Loss, Dr. to James Irvine, 
 
 For six months' Salary due him this day, , 
 
 60 
 
 1710 
 
 247 
 
 18 
 
 „ 35 // 
 
 aCM)4 
 
 4 a 
 
27B 
 
 INDEX 
 
 TO LEDGER C. 
 
 A rnot William, Glasgow, Fol. 18 
 
 B 
 
 Bills Receivable, .V. A V. . . 2 
 
 Bills Payable, 2 
 
 Blackey, Hardisty, & Co. Keswick, 12 
 
 Bowie George & Co Aberdeen, ...... 12 
 
 Bisslaud Thomas & Co. . .Paisley, 14 
 
 Bogle William & Co Glasgow, 19 
 
 Bryce Alexander & Co do 24 
 
 Brunton & Ballautine, do 25 
 
 Buchanan John, do 25 
 
 Balance, 26 
 
 Cash, 1 
 
 Conder Richard New York, ...%.. 6 
 
 Consignment to Hamburgh in Co 7 
 
 Crombie & Carnegie, . . . . Anderston, 15 
 
 Campbell, Dale, & Co. . , Glasgow, 17 
 
 Cochran John, do 17 
 
 D 
 
 Debentures, 5 
 
 Drinkwater Peter, .Manchester, ....11 
 
 Dinwiddle & Paterson, .... Glasgow, 20 
 
 Dennistoun G. & R. & Co. . . do 22 
 
 Denny James & Co do 23 
 
 Dalgleish & Frame, do. 24 
 
 Dunlop Thomas, do 25 
 
 E 
 
 Easton Robert, ........ Glasgow, 16 
 
 F 
 
 Furniture, 3 
 
 Ferguson William, Glasgow 17 
 
 Finlay James & Co ..do ..18 
 
 G 
 
 Goods, 3 
 
 Gordon, Barron, & Co. . . Aberdeen, 12 
 
 Gillespie William & Co. . . Auderstou, 15 
 
 H 
 
 House Expenses, 4 
 
 Holford, Rucker, & Co. , . Hamburgh, .... 7 
 Houldswortb Henry & Co. Anderston, • . . ,16 
 Howie John & Co. ...... Glasgow, 18 
 
 Irvine James, *.. Glasgow, 5 
 
 Johnson, Son, & C ree, • . . . Perth, . . , 13 
 
 K 
 
 Kibble, Forster, & -Co, Glasgow, Fo/.21 
 
 Kingan John, do 12 
 
 M 
 
 Mayne & Rowlev, .New York, ... 6 
 
 Marshall Tho. H Perth, ......13 
 
 Marshall, Stewart, & Black, . , do 13 
 
 M'Fee John & Co Glasgow,.. .. 24 
 
 N 
 
 Nimmo & Bell, 
 
 Glasgow, ... .21 
 
 O 
 
 Ord & Dow, ..., Glasgow, ....23 
 
 Orhart, White, Rose, <!e Co do. «. . . . . 25 
 
 Profit & Loss, 4 
 
 Pollock Thomas & Co Paisley 15 
 
 Patt ison John & Co Glasgow, .... 22 
 
 Penman & Brown, do. 22 
 
 R 
 
 Rainey William, Glasgow, .... 8 
 
 Roack & Co Hamburgh, . . 8 
 
 Rotbbay Spinning Co ...... 14 
 
 S 
 
 Stock, 1 
 
 Smith Henry, Hamburgh, .. 8 
 
 Strange, Dashwood, <fe Co. . . London, .... 9 
 
 Scruton & Campbell, do 9 
 
 Stirling, Accot. Goods, do 10 
 
 Smith & Townley, Manchester,.. 11 
 
 Simpson William Glasgow, ....16 
 
 Stirling William & Sons, do 20 
 
 Shiels Thomas & Co do 23 
 
 Taylor Joseph & Sons, New York, . . 7 
 
 Tate W. & Co. Accot. Consigts, London, . , . . 9 
 
 Tate William & Co do 10 
 
 Tontine Insurance Company, . . Glasgow, .... 19 
 Todd & Shortridge, do 20 
 
 W 
 
 Wood Peter New York, .. 7 
 
 Wilson Robert & Co Manchester,.. 10 
 
 Wright William, do 11 
 
 Watson Michael, Leith, 14 
 
 Watson Arthur, & Co Glasgow, ... .19 
 
(') 
 
 LEDGER C. 
 
 279 
 
 Dr. 
 
 Stock. 
 
 Cr. 
 
 1817 
 Jan. 
 
 June 
 
 30 
 
 To Bills Payable, 
 
 To Sundries 
 
 To Balance, Fol, 
 
 11251 7 fi 
 210513,10 
 3903 6H 
 
 7134 8 
 
 1817 
 
 Jan 
 
 Juue 
 
 1 By Cash 
 
 // By Biljs Receivable, . . . . 
 
 By Sundries, 
 
 By Goods 
 
 30 By Profit ^ Loss, . . Fol. 
 
 I 89JB 
 ,2210 
 5946 
 1676 
 404 
 
 7134 
 
 le 
 
 Dr. 
 
 Cash 
 
 Cr. 
 
 Jan. 
 
 Feb. 
 Mar. 
 Apr. 
 May 
 June 
 
 To Stock, . . 
 To Sundries, 
 To Ditto, .. 
 To Ditto, . . 
 To Ditto, .. 
 To Ditto, .. 
 To DiUo, . , 
 
 898 
 998 
 1333 
 2202 
 579 
 2779 
 1002 
 
 9794 
 
 11 
 
 Jan. 31 
 Feb. 28 
 Mar. 31 
 Apr. 30 
 May 31 
 JuueiSO 
 
 By Sundries, 
 By Ditto, . . 
 By Ditto, . . 
 By Ditto, . . 
 By Ditto, . . 
 By Ditto, .. 
 By Balance, 
 
 548 19 
 ' 919 10 
 1063 1 
 170719 
 2127] II 
 2353jl8 
 
 1075111 
 
 I \__j 
 
 979411 
 
 1 
 3 
 9 
 5 
 10 
 
)280 
 
 LEDGER. 
 
 m 
 
 Dr. 
 
 Bills Receivable. 
 
 Cr. 
 
 1817 
 Jan. 1 
 31 
 Feb. i28 
 Mar.31 
 Apr. 30 
 May 31 
 JFune 30 
 
 To Stock, .. 
 To Sundries, 
 To Ditto, . . 
 To Ditto, . . 
 To Ditto, .. 
 To Ditto, . . 
 To Ditto, , . 
 
 2210 
 1318 
 1448 
 
 924 
 2093 
 
 975 
 1885 
 
 10825 
 
 1817 
 Jan. 
 Feb. 
 
 31 
 
 28 
 |22, 
 Mar.SlI 
 30! 
 
 May 
 
 June 
 
 By Cash, 
 
 By Ditto, 
 
 By Ninimo & Bell, 
 
 By Cash 
 
 By Ditto, 
 
 By G. & R. Dennistoun 
 
 anci Co 
 
 By Cash, 
 
 By Ditto, 
 
 ByOrhart,White,&Co. 
 By John Howie & Co. 
 By Balance, 
 
 843 
 
 120.'> 
 
 145 
 
 1805 
 460 
 595 
 
 724 
 538 
 196 
 246 
 4063 
 
 10825 
 
 7 
 10 
 8 
 3 
 (> 
 
 11 
 
 Dr 
 
 Bills Payable. 
 
 Cr. 
 
 Jan. 31 
 
 Feb. 
 Mar, 
 Apr 
 May 31 
 June 30 
 
 28 
 31 
 30 
 
 To Cash, . . 
 
 To Ditto, . . 
 
 To Ditto, .. 
 
 To Ditto, .. 
 
 To Ditto, . . 
 
 To Ditto, .. 
 To Balance, 
 
 373 
 323 
 428 
 696 
 688 
 1387 
 2952 
 
 6850 
 
 Jan. 
 
 Feb. 
 Mar. 
 Apr. 
 May 
 June 
 
 By Stock, . . 
 By Sundries, 
 
 By Ditto, . . 
 
 By Ditto, . . 
 
 By Ditto, .. 
 
 By Ditto, ,. 
 
 By Ditto, .. 
 
 621 191 2 
 162418 3 
 12511 l| 6 
 
 427 8j. 6 
 
 685012)0 
 
 1125 
 987 
 812 
 
 7; 6 
 
 410 
 13 1 
 
(3) 
 
 LEDGER. 
 
 281 
 
 Dr. 
 
 Furniture. 
 
 Ct. 
 
 1817 
 
 Jan. 
 
 Mar, 
 
 To Stock, 
 
 To Cash for a Desk, . . , . 
 
 7« 
 
 8 
 
 80 
 
 1817 
 June 
 
 30 
 
 By Balance, 
 
 26 
 
 80 
 
 80 
 
 Dr. 
 
 Goods. 
 
 Gr. 
 
 Jan. 
 
 31 
 
 Feb. 
 Mar, 
 
 To Stock, ... 
 
 To Cash, ,. 
 
 To Sundries) 
 
 Srg^To Cash, ... 
 
 w To Sui»dries, 
 
 SI To Cash, ... 
 
 // jTo Sundries, 
 
 Ap. |^|To Cash, ... 
 
 // |To Sundries, 
 
 Mayj3lTo Cash, ... 
 
 I // jTo Sundries, 
 
 JuneSOJTo Cash, ... 
 
 To Sundries, 
 
 To Profit 4- 
 
 Lossy 
 
 Amounts 
 
 from 
 
 Day-Books, 
 
 1676 
 
 2 872 
 
 1.. 
 
 21020 
 
 2... 
 
 33393 
 
 2... 
 
 53560 
 
 3... 
 
 63145 
 
 8... 
 
 6 680 
 
 AmooBts 
 
 from 
 
 Cash Book. 
 
 17 
 
 82 
 
 33 
 
 30 
 
 392 
 
 4 
 
 14349 
 833 
 
 15744 
 
 61 8 
 
 18 
 
 8 
 
 1711 
 
 i 
 311 
 
 10 8 
 
 3 2 
 
 7 2 
 
 Jan. 
 
 Feb. 
 
 |Mar. 
 
 Apr. 
 May 
 
 June 
 
 By Cash, ... 
 By Sundries, 
 By Ditto,... 
 By Cash, ... 
 BySundries, 
 By Ditto,... 
 By Cash, ... 
 BySundries, 
 By Cashi ... 
 BySundries, 
 
 By Balance, 26 
 
 Amounts 
 
 from 
 Day-Boole. 
 
 1418 
 1496 
 
 3387 
 2071 
 
 4605 
 2119 
 
 ■-', '' 
 
 Amounts 
 
 from 
 
 Cash -Book. 
 
 37 
 
 29 
 
 39 
 
 15098 
 358 
 
 15744 
 
 17 
 
 7 
 
 10 
 
 4b 
 
282 
 
 LEDGER. 
 
 (4) 
 
 Dr. 
 
 House- Expenses. 
 
 Cr. 
 
 1817 
 
 Jaa. 
 
 Feb 
 
 Mar. 
 
 May 
 
 June 
 
 31 To Cash,. 
 26 To Ditto, 
 
 To Ditto, 
 To Ditto, 
 To Ditto, 
 
 21 
 20 
 12 
 35 
 39 
 
 128 
 
 '/ // 
 v\ 1/ 
 
 5 
 
 10 // 
 
 1817 
 June 30 
 
 By Profit ^ Loss. 
 
 12810 
 
 12810 
 
 Dr. 
 
 Profit & Loss. 
 
 Cr. 
 
 Jan. 
 Feb. 
 Mar 
 Apr, 
 
 May 
 
 June 
 
 ui 
 
 3lToCash, 
 
 28 To Ditto, 
 
 31 To Ditto, 
 
 30To Ditto, ... 
 
 11 To John Howie & Co. ... 
 
 31 To Cash 
 
 tf To Ord &Dow, 
 
 30ro Cash, 
 
 20 To Consign, to Ham. in Co. 
 
 30 ToStrangeDashwood&Co 
 
 // To James Irvine, 
 
 1/ To House Expenses, Fol. 
 
 // To Richard Conder, . . ... 
 
 // To Thomas BisslandSf Co. 
 
 1/ To John Kingan, 
 
 // To Stock, for net Gain, 
 
 u To Balance, to remain at 
 the Cr. of this Account 
 as an allowance on bad 
 Debts. 
 
 26 
 
 1416 
 2018 
 
 41 2 
 6511 
 //!l2 
 3418 
 90| 4 
 2718 
 6o!l7 
 18 
 3.5 
 128 
 
 404 
 
 103 
 
 1046 2 
 
 5 Feb 
 9 
 5 
 1 
 
 Mar. 
 Apr. 
 
 6 
 
 4 
 
 7 
 
 10|May 
 10 June 
 
 '28 By Cash, , 
 
 |22|By Nimmo& Bell 
 
 i26 By Blackey Hardisty &Co 
 
 26 By Nimmo & Bell, 
 
 30 By Cash, 
 
 8 By William Arnot, 
 
 30 By Richard Cooder, 
 
 '31|By Cash, 
 
 30|By Cash, 
 
 27, By John Howie & Co,.... 
 30By William TateSf Co. Fol. 
 // iBy Goods, 
 
 14 
 
 V 
 
 lb 
 
 4 
 
 26 
 
 2 
 
 42 
 
 22 
 
 42 
 
 If 
 
 43 
 
 833 
 
 4 
 
 3 
 
 16 
 
 7 
 
 4 
 
 1 
 
 14 
 
 2 
 
 // 
 3 
 2 
 3 
 
 1046 2 
 
<5) 
 
 LEDGER. 
 
 283 
 
 Dr. 
 
 James Irvine, my Clerk. 
 
 Cr. 
 
 1817 
 Mar. 
 June 
 
 To Cash, 
 To Ditto, 
 
 17 
 
 20 
 
 38 
 
 1817 
 June 
 
 30 
 
 By Profit ^ Loss, 
 By Balance, .... . . 
 
 az/ 1.1/1 
 
 16 
 26 
 
 35 
 3 
 
 38 
 
 Dr. 
 
 Debentures. 
 
 Cr. 
 
 Mar.l2 
 
 Apr. 
 May 
 
 To Goods,.. ^Isabella, 
 To Ditto, ....Triton, 
 To Ditto, ....Dolphin 
 
 •:i "^ Bi'. 
 
 55 
 79 
 84 
 
 220 
 
 Apr. 
 May 
 June 
 
 By Cash, . . 
 By Ditto, . . 
 By Ditto, . . . 
 By Balance,, 
 
 2 
 
 3 
 
 3 
 
 26 
 
 35 
 56 
 23 
 84 
 
 220 
 
 34 
 11 9 
 8 
 
 18 
 
 
 
 l| 8 
 
884 
 
 LEDGER. 
 
 (6) 
 
 Dr. 
 
 RiCltARD CONDER, New-York. 
 
 JaiK 
 Mar. 
 Apr. 
 May 
 
 €r. 
 
 To Stock, 
 
 To Goods, <f Hopewell, 
 To Sundries, ........ 
 
 To Goods ^ Betsey, . . 
 To Mayue & Rowley,.. 
 
 237 
 9^3 
 286 
 286 
 10 
 
 1743 
 
 1817 
 Feb. 
 May 
 
 June 
 
 18 By Strangte, Dashwood & Co. 
 
 22 ByCash, dft. ouLees,.. 
 
 6! By Goods ^ Nancy, 
 
 By Strange, Dashwood Sc Co, 
 By Profit Sf Loss^ . . . . 
 Bi/ Balance, 
 
 23712 // 
 418:810 
 398 7 
 286| 2 
 
 408| 4 
 
 1743! 5 
 
 Dr. 
 
 Mayne Si. Rowley, New York, 
 
 Cr. 
 
 Feb. 
 May 
 
 a\i 
 
 23 To Bills Payable, 
 
 f, To Goods ^Atlantic,. 
 
 24 To Ditto, ^ Betsey, . 
 
 Dr, 
 
 386 
 356 
 27& 
 
 1020 
 
 811 
 19| // 
 10 1 
 
 18 
 
 FeK 
 
 May 
 
 June 
 
 By Goods ^ Francis,.. 
 By Scruton & Campbell, 
 By Richard Conder, 
 By Balance, 
 
 ,ff*l'»<f??-^'*f-,..»ho :^ oT !*";r 
 
 Peter Wood, New York. 
 
 386 
 
 356 
 
 11 
 
 200 
 
 1020 
 
 Cr. 
 
 May 
 June 
 
 8 To Bills Payable, 
 30 To Balance, .... 
 
 496 
 795 
 
 1290 
 
 15 // 
 
 ir 
 
 16 // 
 
 Apr^ 
 
 By Goods <f Fanny, 
 
 4 
 
 1290 
 1290 
 
 IG 
 16 
 
 « 
 
 
(7) 
 
 LEDGER. 
 
 Dr. 
 
 Joseph Taylor & Sons, New York. 
 
 Gr. 
 
 1817 
 Apr. 
 May 
 
 To Goods ^ Triton, ..10 
 To Ditto ^ Betsy, .... 12 
 
 33 
 
 340 
 
 672 
 
 8j8 
 6! 9 
 
 15 5 
 
 1017 
 June 
 
 By William Bogle & Co. 
 By Balance, 
 
 335 
 337 
 
 672 
 
 15 
 
 15 3 
 
 Dr. 
 
 HoLFOKD, RucKER, & Co. Hamburgh. 
 
 Cr. 
 
 Mar. 
 
 12' To Goods ^ Isabella, 
 
 357 
 
 357 
 
 17 
 
 17 
 
 May 
 June 
 
 By Cash, dft. on Du Fayj SJ 
 By Balance, 26 
 
 263 
 94 
 
 357 
 
 17 
 
 Dr. 
 
 Consignment to Hamburgh in Co. 
 
 Cr. 
 
 May 
 
 To Goods ^Dolphin,.. 
 
 11 
 
 42618 
 
 425 
 
 18, 
 
 June 
 
 16 
 
 By Roack & Co 
 
 By Profit & Loss, .... 
 By Balance, 26 
 
 253 8 // 
 
 60 
 111 
 
 425 
 
 1710 
 12 5 
 
 18 3 
 
 4c 
 
286 
 
 I.EDGE11. 
 
 (8) 
 
 Pr. 
 
 WiiiMAM Rainey, Glasgow. 
 
 Cr. 
 
 1817 
 
 & ,4 
 
 Te Goods ^ Dolphin,. 
 
 11 
 
 425 
 
 425 
 
 18 
 
 18 
 
 1817 
 
 May 
 June 
 
 By Goods,.. Insurance^ 
 By Roack & Co.s,.,,.. 
 By Balance, 
 
 2411 
 2531 8 
 147 18 
 
 425 
 
 18 
 
 Dr. 
 
 .a Roack & Co. Hamburgh. 
 
 Cr. 
 
 June 
 
 In' 
 
 20 
 
 To Sundries,.. Sales, .. 
 
 16 
 
 606 
 
 16 
 
 June 
 
 »0 
 
 By Balance, 
 
 26 
 
 506 
 
 16 
 
 Dr. 
 
 Henry Smith, Hamburgh, .:> 
 
 Cr. 
 
 May 
 
 3i To Goods ^ Dolphin, 
 
 11 
 
 231 
 
 17 
 
 June 
 
 30 
 
 By Balance, •••^••.•26 
 
 231 
 
 17 
 
(9) 
 
 LEDGER^ 
 
 2S7 
 
 Dr. 
 
 Strange, Dashwood, & Co. Bankers, London. 
 
 Cr. 
 
 1817 
 
 Jan. 
 
 Feb. 
 
 Mar. 
 Apr. 
 May 
 
 June 
 
 To Cash on Downe & Co. 
 
 Toditto, 
 
 To Richard Conder, , . . . 
 To Cash on Downe & Co, 
 To ditto, Boldero & Co. 
 To ditto, Downe & Co. 
 To ditto, Esdaile & Co. 
 To ditto, Downe & Co. 
 To Richard Conder,, . . . 
 To Balance, 
 
 120 
 183 
 237 
 310 
 233 
 245 
 289 
 200 
 285 
 1202 
 
 3327 
 
 1817 
 Jan. 
 
 Feb. 
 Mar. 
 Apr. 
 
 May 
 
 June 
 
 By Stock, 
 
 By Peter Drinkwater, 
 ByBlackey Hardisty,&Co 
 By Peter Drinkwater, . . 
 
 By Ditto, 
 
 By Richard Conder,. . . . 
 ByCashdft.fa. Smith & Co 
 By Peter Drinkwater, 
 By Cash,, .dft. to order. 
 By William Wright, .. 
 By Profit Sf Loss, . . 
 
 619 
 210 
 300 
 119 
 452 
 242 
 470 
 377 
 346 
 170 
 18 
 
 3327 
 
 Dr. 
 
 ScRUTON & Campbeli., Londom- 
 
 Cr. 
 
 Feb. 
 May 
 
 June 
 
 To Bills Payable, . . . . 
 
 To . Ditto, 
 
 To Mayne & Rowley, 
 To Balance, 
 
 30213 
 186 7 
 35519 
 44712 
 
 129211 
 
 Jan. 
 Mar. 
 
 May 
 
 By Goods, <^ Jessie, ... . 
 By Ditto, .... Susanna, . . 
 By Ditto, Charlotte, 
 
 302 
 
 542 
 447 
 
 1292 
 
 11 
 
 Dr. WiLMAM Tate & Co. London, Acco*. of Consign*'. Cr. 
 
 Mar. 
 Apr. 
 June 
 
 16 To Goods ^ Jessie, .... 
 
 17 To Ditto ^Mary..... 
 30 To Profit Sf Loss, .... 
 
 412 
 
 342 
 
 43 
 
 798 
 
 11 
 
 Apr. 
 June 
 
 By Will. Tate & Co. .. 
 By Sundries, 
 
 14 
 16 
 
 445 
 353 
 
 4 
 
 7 
 
 // 
 3 
 
 3 
 
 798 
 
 11 
 
 
 
 
 
288 
 
 LEDGER. 
 
 (10) 
 
 Dr. 
 
 William Tate & Co. London.-- -^A-^i,:, Cr. 
 
 18171 
 Apr. 13 
 
 June 
 
 10 
 
 To VVm. Tate«& Co.Accol 
 
 Consign... 
 
 To Ditto, 
 
 iU....Tf>i 
 
 -iiU V» '' 
 
 445 
 187 
 
 632 
 
 1817 
 May 
 June 
 
 By Cash, dft. to order,. . 
 By Balance, 
 
 .,i>ljj. 
 
 445 
 187 
 
 632 
 
 4. 
 15 // 
 
 19 V 
 
 Dr. Stirling & Co. London, my A ceo', of Goods. Cr. 
 
 June 
 
 10 
 
 ToW.Tate&Co.Accot 
 Consign... 
 
 16 
 
 16512 
 
 June 
 
 30 
 
 By Balance, 
 
 .V3-' 
 
 26 
 
 165 
 
 12 
 
 Dr. 
 
 Robert Wilson & Co. Manchester. 
 
 Cr. 
 
 Jan. 
 
 To Stock, 
 
 172 
 
 10 
 
 Jan. 
 
 10 
 
 By Bills Receivable, 
 
 172 
 
 10 
 
(11). 
 
 LEDGER 
 
 289 
 
 Dr. 
 
 Peter Drinkwater, Manchester. 
 
 Cr. 
 
 1817 
 Jan. 
 
 Mar. 
 Apr. 
 
 May 
 
 To Strange, Dashwood, 
 & Co. » . 
 
 To Ditto, 
 
 To Ditto, 
 
 To Ditto. 
 
 210 
 119 
 452 
 377 
 
 USD 
 
 1817 
 
 Jan. 
 
 Mar. 
 Apr. 
 
 By Stock, . 
 By Goods, 
 Bv Ditto. . 
 By Ditto,.. 
 
 Dr. 
 
 William Wright. Manchester. 
 
 
 
 
 1 
 
 2 
 3 
 4 
 
 210 
 119 
 452 
 377 
 
 1159 
 
 10 
 4 
 8 
 1 
 
 4 
 
 Cr, 
 
 June 
 
 To Strange, Dashwood, 
 
 &Co... 
 To Balance, 
 
 170 
 
 51 
 
 221 
 
 May 
 June 
 
 By Goods, Accot. Sales, 
 By Ditto, 
 
 170 
 51 
 
 221 
 
 Dr. 
 
 Smith & Townley, Manchester. 
 
 Cr. 
 
 June 
 
 10 
 
 90 
 
 90 
 
 12 
 
 12 
 
 11 
 
 11 
 
 May 
 June 
 
 By Goods, Accot. Sales, 
 By Balance, •.....*. 
 
 4 D 
 
 85 
 4 
 
 90 
 
 12 
 
 11 
 
wo 
 
 LEDG£R. 
 
 (12) 
 
 Dr. 
 
 Blackey. Hardisty, & Co. Keswick. 
 
 Ch 
 
 1817 
 Feb. 
 June 
 
 To Sundries,.. Bill, &c. 14 
 To Ditto, ....Bills, ..jl5 
 To Balance, J!6 
 
 316 
 
 239 
 
 37 
 
 592 
 
 12 
 
 1817 
 
 Jan. 
 
 May 
 
 By Goods, 
 
 By Ditto, Accot. Sales, 
 
 316 
 276 
 
 592 
 
 12 
 
 Dr, 
 
 George Bowie & Co. Aberdeen. 
 
 tf. 
 
 Jao. 
 
 12 To Bills Payable, 
 
 46015 
 
 10 
 
 Jan. 
 
 By Stock,, 
 
 460 
 
 15 
 
 10 
 
 Dr. 
 
 Gordon, Barron, & Co. Aberdeen. 
 
 Cr. 
 
 ■June* 
 
 I :i X ■ i 
 
 To laundries, ;.BiH«; .. 
 
 15 395 He 
 
 395 16 
 
 8 1 May 
 June 
 
 By Ooods, Accot. Sales, 
 By Balance, 
 
 5 
 26 
 
 81 
 14 
 
 395 
 
as) 
 
 LEDGER. 
 
 mt 
 
 DV. 
 
 D. Johnson, Son, & GHeb, Perth. 
 
 Cr. 
 
 1817 
 Jan. 
 Mar. 
 May 
 
 To Stock, . 
 To Goods, 
 To Ditto, , 
 
 95 
 283 
 206 
 
 584 
 
 1817 
 Jan. 
 Apr. 
 June 
 
 By Bills Receivable, 
 
 By Ditto 
 
 By Ditto, 
 
 1 
 
 2 
 
 1/ 
 
 95 
 
 282 
 206 
 
 6 
 11 
 
 10 
 
 584 
 
 8 
 
 DfJ 
 
 Thomas H. Marshall, Perth. 
 
 Cr. 
 
 Juhe 
 
 To Watson, Arthur, & Co, 
 To Balance, 
 
 70 
 59 
 
 129 
 
 May 
 June 
 
 By Goods, Accot. Sales, 
 By Ditto, 
 
 B6 
 62 
 
 129 
 
 Dr. 
 
 Marshall, Stewart, & Black, Perth. 
 
 Cr. 
 
 June 
 
 30 
 
 To Balance, 
 
 »i»;»j 
 
 26 
 
 395 2 
 
 Juneil8 
 
 By Goods,.,Accot. Sales, 
 
 ^tiidt/^i;'; 
 
 ...-;!;* 
 
 395 
 
292 
 
 LfSDGER. 
 
 (14) 
 
 Dr. 
 
 RoTHSAY Spinning Company. 
 
 Cr. 
 
 1817 
 Apr. 
 June 
 
 To Bills Payable, 
 
 To Cash, 
 
 To Goods, . . . . 
 
 1007 
 266 
 296 
 
 1570 
 
 1817 
 Mar. 
 
 Mav 
 Juiu 
 
 l2fBy Goods,., 
 
 13 By Ditto, . 
 
 3|By Ditio, .. 
 
 301 By Balance, 
 
 4321 5 
 
 ■575! '7 
 266l 9 
 296 
 
 1570 
 
 Dr. 
 
 Michael Watson, Leith. 
 
 Cr. 
 
 Jan. 
 Feb. 
 June 
 
 To Bills Payable, 
 
 To Goods, 
 
 To Ditto, 
 
 370 
 112 
 103 
 
 585 
 
 Jan. 
 
 Mar. 
 
 June 
 
 IBy Stock, ., 
 12!By Cash, . 
 30 By Balance, 
 
 370 
 112 
 103 
 
 585 
 
 Dr. 
 
 Thomas Bissland & Co. Paisley. 
 
 Cr. 
 
 Jan. 
 
 Feb. 
 May 
 June 
 
 To Stock, 
 
 By Goods,. .>.... 
 
 To Ditto, 
 
 To Bills Payable, 
 
 To Ditto, 
 
 To Goods, 
 
 163 
 114 
 236 
 124 
 72 
 221 
 
 932 
 
 Jan. 
 
 Feb. 
 Apr. 
 June 
 
 4 By Goods, ...... 
 
 u iBy Bills Receivable, 
 16 By Ditto 
 
 9:By Goods, 
 
 30 By Profit Sf Loss, 
 
 // By Balance, .•...••• 
 
 2 
 1 
 1 
 4 
 4 
 26 
 
 12410 
 163 1 4 
 351 ! 1 
 
 72j 9 
 
 // // 
 
 22l| 3 
 
 932: 9 
 
(15) 
 
 LEDG£R. 
 
 293 
 
 Dr. 
 
 Thomas Pollock & Co. Paisley. ^^^^ 
 
 Cr. 
 
 1817 
 June 
 
 6 To Bills Payable, 
 30 To Balance' 
 
 153 
 
 232 
 
 11 
 
 11 
 
 1817 
 May 
 June 
 
 24 By Goods, Accot; Sales,! 6 
 19 By Ditto, // 
 
 153|11 
 79 
 
 232 
 
 U 
 
 Dr. 
 
 William Gillespie & Co. Anderston. 
 
 Cr. 
 
 Jan. 1 
 Feb.i 8 
 Apr.; 6 
 June 16 
 
 24 To Ditto. 
 
 To Stock, . . . . 
 To Goods, . . . . 
 To Bill Payable, 
 To Goods, . . . . 
 
 240 
 153 
 245 
 36 
 129 
 
 807 
 
 Jan. 
 Mar 
 
 June 
 
 By Bills Receivable, 
 
 By Ditto, 
 
 By Goods, 
 
 By Balance, 
 
 240 15 
 153jl9 
 24519 
 166' « 
 
 807 3 
 
 Dr. 
 
 Crombie & Carnegie, Anderston. 
 
 Jan. 
 Feb. 
 Mar. 
 May 
 
 8 To Goods, .......... 7! 
 
 11 To Ditto,. 
 
 8 To Ditto, , 
 
 22 To Ditto, . 
 
 41 
 
 81 95 
 9 114 
 
 12 
 
 357 
 
 608 
 
 Mar. 
 Apr. 
 June 
 
 Cr. 
 
 By Bills Receivable,, 
 By Ditto, 
 
 10 By Ditto, 
 
 136 
 114 
 357 
 
 608 
 
 17 5 
 1 6 
 5 6 
 
 4 E 
 
294 
 
 LEDGER. 
 
 (16) 
 
 Dr. 
 
 Henry Houldsworth & Co. Anderston, 
 
 Cr. 
 
 1817 
 Mar. 
 
 Apr. 
 May 
 
 To Goods, 
 To Ditto, . 
 To Ditto,. 
 To Ditto.. 
 
 207 
 273 
 294 
 
 808 
 
 1584 
 
 2| 1 
 
 16j 8' 
 
 12 2 
 
 17j 8 
 
 8J 7 
 
 1817 
 
 Apr. 
 May 
 June 
 
 15 By Bills Receivable, 
 
 10 By Ditto 
 
 8 By Ditto, 
 
 48018 
 294112 
 80817 
 
 1584 
 
 Dr. 
 
 William Simpson, Glasorow. 
 
 o 
 
 Cr. 
 
 Jan. 
 
 Feb. 
 June 
 
 To Stock, . . 
 To Goods, 
 To Ditto,. 
 To Ditto, . . 
 
 1 
 
 7 
 
 8 
 
 13 
 
 72 
 
 116 
 
 86 
 
 10 
 
 286 
 
 11 
 
 12 
 
 6 
 
 19 
 
 10 
 
 6 
 6 
 6 
 6 
 
 // 
 
 Fel 
 Ma 
 Jul 
 
 r. 
 le 
 
 16 
 12 
 30 
 
 By Bills Receivable, .. 1 
 
 By Ditto, 1 
 
 By Balance, .......... 126 
 
 189 
 86 
 10 
 
 286 
 
 10 
 
 Dr. 
 
 Robert Easton, Glasorow. 
 
 Cr. 
 
 Jan. 
 Feb. 
 Apr. 
 
 To Stock,. 
 To Goods, 
 To Ditto, 
 
 113 
 
 67 
 
 137 
 
 309 
 
 Feb. 
 Mar. 
 May 
 
 ,By Cash, 
 By Ditto 
 By Ditto, 
 
 113 
 
 57 
 
 137 
 
 309 
 
{\1) 
 
 LEDGER. 
 
 295 
 
 Dr. 
 
 Campbell, Dale, 8c Co. Glasgow. 
 
 Cr. 
 
 1817 
 Jan. 
 
 Feb. 
 
 I To Stock, 
 
 17 To Goods, 
 
 4 To Ditto, 
 
 211 
 
 162 
 
 77 
 
 450 
 
 61 6 
 6 6 
 31 6 
 
 1817 
 Jan. 
 Feb. 
 Mar. 
 
 16 6 
 
 8; By Bills Receivable, 
 «! Bv Ditto 
 
 16 
 
 By Cash, 
 
 126 
 
 246 
 
 77 
 
 450 
 
 14 
 
 10 
 3 
 
 16 
 
 Dr. 
 
 Jan. 
 Feb. 
 Apr. 
 May 
 
 liTo Stock,. 
 
 4j To Goods, 
 17 To Ditto, . 
 22 To Ditto, . 
 
 William Ferguson, Glasgow 
 
 1 
 
 8 
 10 
 12 
 
 117 
 
 146 
 
 128 
 
 45 
 
 437 
 
 10 
 7 
 
 11 
 3 
 
 11 
 
 // 
 // 
 // 
 9 
 
 9 
 
 Jan. 
 Mar. 
 Apr. 
 
 June 
 
 14 
 11 
 
 17 
 
 // 
 
 30 
 
 
 
 
 Cr. 
 
 By Cash, .. 
 By Ditto, .. 
 By Goods, . . 
 By Cash, . . 
 By Balance^ 
 
 1 
 2 
 4 
 2 
 26 
 
 117 
 146 
 
 128 
 
 // 
 
 45 
 
 437 
 
 Dr. 
 
 JoilN Cochran, Glasgow. 
 
 Cr. 
 
 Jan. 
 
 Mar. 
 Apr. 
 June 
 
 To Sfock, 
 To Goods, 
 To Ditto. 
 To Ditto, 
 To Ditto, 
 To Ditto, 
 
 192 
 71 
 63 
 
 126 
 
 27 
 499 
 
 Jan. 
 
 May 
 
 June 
 
 By Bills Receivable, .... 1 
 
 By Cash, 3 
 
 By Bills Receivable,. ... 2 
 By Balawe, 26 
 
 264 
 63 
 
 126 
 45 
 
 9 
 
 1 
 
 6 
 
 10 
 
 499 
 
296 
 
 LEDGER. 
 
 (18) 
 
 D 
 
 r. 
 
 John Howie & Co. Glasgow. 
 
 Cr. 
 
 1817 
 
 Jan. 
 
 Apr. 
 
 May 
 
 June 
 
 To Stock 
 
 To Bills Payable, 
 
 To Goods 
 
 To Sundries,.. Bill, &c 
 
 no 
 
 371 
 
 95 
 
 247 
 
 823 
 
 4 // 
 
 6 6 
 6 
 
 I // 
 
 18i // 
 
 1817 
 
 Jan. 
 
 Apr. 
 
 June 
 
 By Bills Receivable, 
 
 By Ditto, 
 
 By Profit & Loss. . . Int. 
 ByBlackeyHardisty& Co 
 By Balance, 
 
 1 
 
 2 
 
 14 
 
 15 
 
 26 
 
 110 
 370 
 
 // 
 
 95 
 
 247 
 
 823 
 
 4 
 
 14 
 
 12 
 
 6 
 
 1 
 
 18 
 
 D 
 
 r. 
 
 William Arnot, Glasgow. 
 
 Cr. 
 
 Jan. 
 Apr, 
 
 M 
 
 ay 
 
 To Stock, 
 
 To Cash, ..,.. 
 
 To Profit & Loss, ..Int. 
 To Goods, 
 
 145 
 
 145 
 
 2 
 
 92 
 
 385 
 
 Jan. 
 Apr. 
 June 
 
 By Bills Receivable, 
 
 By Ditto, 
 
 By Ditto,, 
 
 145 
 
 147 
 
 92 
 
 385 
 
 19 
 
 Dr. 
 
 James Finlay & Co. Glasgow. 
 
 Cr. 
 
 Jan. 
 Feb. 
 Mar. 
 Apr. 
 
 'L> h ■}:' 
 
 To Bills Payable 
 
 To Cash, 
 
 To Bills Payable 
 To Cash. 
 
 166 
 280 
 129 
 118 
 
 684 
 
 Jan. 
 Feb. 
 Mar. 
 
 436 
 129 
 118 
 
 684 
 
 17! 1 
 
(19) 
 
 I.EDGER. 
 
 297 
 
 Dr. William Bogle & Co. Insurance Brokers, Glasgow. Cr. 
 
 1817 I I 
 
 Feb-jlO] To Cash, 1 
 
 Apr. 30| To Goods, aver, c^ Char. lOi 
 May 9 T^iDitto.rfturnc^Nancy, II 
 June 10 T«» Jos. T^iylor & Sons, IG 
 30 To Balance, 26 
 
 8| 
 
 11 
 
 6 
 
 335 
 
 62 
 
 423 
 
 
 
 1817 
 
 
 4 
 
 //! Jan. 
 
 1 
 
 11 
 
 II 
 
 
 17 
 
 3 
 
 II 
 
 Feb. 
 
 4 
 
 // 
 
 II 
 
 
 23 
 
 17 
 
 2 
 
 Mar. 
 
 12 
 16 
 26 
 
 
 
 Apr. 
 
 2 
 
 6 
 
 13 
 
 
 
 May 
 
 3 
 
 
 
 June 
 
 10 
 
 15 
 
 2 
 
 
 
 By Stock, 
 
 By Goods, Ins. f^Frances, 
 
 By Ditto, 
 By Ditto, 
 By Ditto, 
 By Ditto, 
 By Ditto, 
 By Ditto, 
 By Ditto, 
 By Ditto, 
 By Ditto, 
 
 Susanna,. 
 Atlantic,.. 
 Isabella, . . 
 Jessie,.. . , 
 Hopewell, 
 Nancy, , , 
 Charlotte, 
 Triton, . . 
 Dolphin,.. 
 
 By Bills Receivable, 
 
 8 4 
 
 9 711 
 
 4 
 
 8 
 
 9 
 
 3 
 
 22 
 
 14 
 
 3 
 
 8 
 
 5 
 
 326 
 
 42315 2 
 
 Dr. 
 
 Tontine Insurance Company, Glasgow. 
 
 Cr. 
 
 May 
 
 June 
 
 4 ToGoods, return^Fanny 
 30 To Balance^ 
 
 11 
 
 26 
 
 20 
 46 
 
 5 
 
 19 
 
 // 
 6 
 
 Apr. 
 
 May 
 
 9 
 
 24 
 
 67 
 
 4 
 
 6 
 
 
 
 By Goods, Insur. Fanny, 
 By Ditto, Betsy, 
 
 46 7 
 20 17 
 
 67 
 
 Dr. 
 
 Jan. 
 Feb. 
 May 
 June 
 
 Watson, Arthur, & Co. Glasgow. 
 
 To Goods, 
 To Ditto, , 
 To Ditto, 
 To Ditto, 
 
 98 2 
 129J 2 
 162' 10 
 
 6115 
 
 45110 
 
 4 F 
 
 Feb. 
 Mar 
 
 June 
 
 12 By Bills Receivable,.,. 
 
 By Ditto, 
 
 By Gordon, Barron,&Co. 15 
 
 By T. H. Marshall, 
 
 By Balance, 26 
 
 Cr. 
 
 98 
 129 
 92 
 70 
 61 
 
 451 
 
 15 
 
 10 
 
298 
 
 JLEDGER. 
 
 (20) 
 
 Dr. 
 
 ToDJD & Short RiDGB, Glasgow. 
 
 Cr. 
 
 1817 
 
 Jan. 
 
 Mar. 
 
 Apr. 
 
 June 
 
 To Goods, 
 To Ditto, . 
 To Cash, . 
 To Goods, 
 
 117 
 196 
 389 
 129 
 
 832 
 
 i817 
 Feb. 
 Mar. 
 /Vpr. 
 June 
 
 By Bills Receivable. 
 
 By Goods, 
 
 By Bills Receivable, 
 By Balance, 
 
 117 
 389 
 196 
 129 
 
 832 
 
 Dr. 
 
 William Stirling & Sons, Glasgow. 
 
 Cr. 
 
 Jan. 
 Mar. 
 Apr. 
 June 
 
 To Goods, 
 
 To Bills Payable, 
 
 To Goods, 
 
 To Ditto, 
 
 To Ditto. 
 
 241 3 
 492 19 
 274 9 
 14212 
 93 3 
 
 1244 
 
 iFeb. 
 
 May 
 June 
 
 By Bills Receivable, 
 
 By Goods, 
 
 By Bills Receivable, 
 By Balance, 
 
 241 
 492 
 274 
 235 
 
 1244 
 
 3 
 19 
 
 9 
 15 
 
 6 
 
 
 Dr. 
 
 DiNWiDDlE & Paterson, Glasgow. 
 
 Cr. 
 
 Jan. 
 Feb. 
 May 
 June 
 
 To Goods, 
 To Ditto, ., 
 To Ditto, . 
 To Ditto, . 
 To Ditto, . 
 
 14 
 14 
 32 
 39 
 22 
 
 10 
 
 10 
 
 10 
 
 9 
 
 9 
 
 12212 
 
 June 30 
 
 By Balance,. 
 
 26 
 
 122 
 
 12 
 
 12212 
 
(81) 
 
 LEDGER. 
 
 •299 
 
 Dr. 
 
 John Pattison & Co. Glasgow. 
 
 Cr. 
 
 1817 
 Jan. 
 
 28 
 
 To Goods, 
 
 204131 4 
 
 1817 
 Feb. 
 
 16 
 
 By Bills Receivable, . . 1 
 
 204 13 
 
 Dp, 
 
 NiMMO & Bele, Glasgow 
 
 Cr. 
 
 Feb. j22 
 
 Mar. 26 
 
 May 13 
 
 24 
 
 To Sundries, 
 
 To Profit & Loss,.... Int. 
 
 To Goods, 
 
 To Ditto, 
 
 14.5 
 
 4 
 90 
 69 
 
 309 
 
 16 
 
 Mar. 26 
 
 June 
 
 By Bills Receivable, .. 
 By Smith & Townley,. . 
 By Balance, 
 
 Ij 150 2 
 16 9012 
 26 69! 1 
 
 30916 
 
 Dr. 
 
 Kibble, Forster, & Co. Glasgow. 
 
 Cr. 
 
 Feb. 
 Mar. 
 May 
 June 
 
 To Goods, 8 
 
 To Ditto, I 9 
 
 To Ditto, ...11 
 
 To Ditto, 113 
 
 To Ditto, j // 
 
 To Ditto i // 
 
 267 
 166 
 303 
 231 
 366 
 108 
 
 1442 
 
 11 
 
 Mar. 
 Apr. 
 June 
 
 12; By Bills Receivable, . . 
 
 15 By Ditto, 
 
 7 ByGordon,Barron5«& Co, 
 30 By Balance,,, 
 
 267 
 166 
 303 
 705 
 
 1442 
 
 15 2 
 9 3 
 6 8 
 710 
 
 1811 
 
SCO 
 
 LEDGER. 
 
 (22) 
 
 Dr. 
 
 John Kingan, Glasgow. 
 
 Cr. 
 
 1817, I 
 
 Mar. 7, To Goods, 
 
 May 8 To Ditto,. 
 
 196 11 
 3215 
 
 229 
 
 11817 I 
 4 Apr. j 8i By Bills Receivable, .. 
 //jjune 30 By Profit Sf Loss, .... 
 
 By Balance^ 
 
 2 1 190 
 
 4' r/ 
 26 32 
 
 229 
 
 Dr. 
 
 Penman & Brown, Glasg-ow 
 
 Mar. 
 Apr. 
 
 June 
 
 To Goods, I 9 
 
 To Ditto, 10 
 
 To Ditto, // 
 
 To Ditto... 13 
 
 137 13 7, Apr. h 
 2313! 6 May' 6 
 
 131sl9 10 
 
 831 3 9 
 
 !_ 
 
 376:10 
 
 1( 
 
 June3() 
 
 By Bills Receivable, 
 
 By Cash, 
 
 By Bills Receivable, 
 By Balance, 
 
 Cr. 
 
 137|I3 7 
 63 // 
 92|l3 
 83 3 
 
 376 
 
 10 
 
 8 
 
 Dr. 
 
 Geo. & Rob. Dennistoun & Co. Glasgow. 
 
 Cr. 
 
 Apr. 
 
 16 To Cash, 
 
 1/ To Bills Receivable, 
 
 7, 7 
 695j // 
 
 602 7 
 
 Mar. 
 
 14 
 
 By Goods, 
 
 802 7 
 
 602 7 
 
(23) 
 
 LEDGER 
 
 301 
 
 Dr. 
 
 Ord & Dow, Glasgow. 
 
 Cr. 
 
 1817 
 Mar. 
 
 26 
 
 To Cash, 
 
 Dr. 
 
 212 
 
 212 
 
 1817 
 Apr. 
 May 
 
 25 By Cash, , 
 
 31i By Ditto, , 
 
 // By Profit Sf Loss, 
 
 James Denny & Co. Glasgow. 
 
 2 
 
 3 
 
 15 
 
 37 
 
 84 
 90 
 
 212 
 
 3 
 18 
 
 4 
 
 Cr. 
 
 Apr. 
 Mav 
 
 To Goods, 
 To Ditto,. 
 
 186 
 206 
 
 393 
 
 17 
 
 May 
 June 
 
 By Bills Receivable, . . 
 By Ditto 
 
 ByBlackeyHardisty&Co 
 
 2 
 
 2 
 
 15 
 
 186 
 
 63 
 
 143 
 
 393 
 
 19 
 
 3 
 
 15 
 
 17 
 
 Dr. 
 
 Thomas Shiels & Co. Glasgow. 
 
 Cr. 
 
 May 7 To Cash, 3 
 
 June 6 To Bills Payable, .... 1 
 
 281 
 273 
 
 555 
 
 Apr. 
 
 By Goods, 
 By Ditto,., 
 By Ditto,. 
 
 4g 
 
 273 
 115 
 165 
 
 555 
 
 17 
 17 
 13 
 
 79 
 
302 
 
 LEDGER. 
 
 (24) 
 
 Di. 
 
 Dalgleish & Frame, Glasgow. 
 
 Cr. 
 
 1817 
 
 May 
 June 
 
 To Bills Pavable, 
 To Cash, ..'....-. 
 To Balance f ..... 
 
 496 
 158 
 241 
 
 896* 
 
 1817 
 Apr. 
 
 May 
 
 By Goods,. 
 By Ditto, . 
 By Ditto, . 
 
 4 
 5 
 
 // 
 
 496 
 168 
 241 
 
 10 
 
 9 
 
 11 
 
 6 
 
 10 
 
 2 
 
 896 
 
 11 
 
 6 
 
 Dr. 
 
 Alexander Bryce & Co. Glasg-ow. 
 
 Cr. 
 
 June 
 
 To Cash, . . 
 To Balance, 
 
 3 
 26 
 
 248 
 339 
 
 15 
 7 
 
 2 
 3 
 
 Apr. 
 May 
 
 15 
 
 12 
 14 
 
 588 
 
 2 
 
 5 
 
 
 
 By Goods, 
 By Ditto, . 
 By Ditto, . 
 
 248 
 141 
 197 
 
 588 
 
 Dr. 
 
 John M'Fee & Co. Glasgow. 
 
 Cr. 
 
 May 
 
 To Cash, 
 
 3 
 
 159 
 
 18 
 
 6 
 
 Apr. 
 
 15 
 
 
 
 
 By Goods,. 
 
 4 
 
 159 
 
 18 
 
 « 
 
 
 
 
(25) 
 
 I.EDGER. 
 
 303 
 
 Dr. 
 
 Orhart, White, Rose, & Co. Glasgow. 
 
 Cr, 
 
 1817 
 June 12 
 
 To Bills Receivable, 
 
 16 
 
 19613 
 
 19613 
 
 1817, 
 May 10 
 June !l2 
 
 By Goods, 
 By Cash, , 
 
 183 
 12 
 
 196 
 
 18 // 
 
 15' 6 
 
 i 
 
 13 6 
 
 Dr. 
 
 Brunton & Bai^TvAntine, Glasgow. 
 
 Cr. 
 
 June 
 
 30 
 
 To Balance^ 26 
 
 83 
 
 10 2 
 
 May 
 
 12 
 
 By Goods, 
 
 83 
 
 10 
 
 Dr. 
 
 John Buchanax, Glasgow. 
 
 Cr. 
 
 June 
 
 30 
 
 To Balance, , 
 
 Dr. 
 
 26 
 
 46 
 
 1311 
 
 June 
 
 25 
 
 By Goods, share of Gain, 
 
 46 
 
 13 
 
 11 
 
 Thomas Dunlop, Glassow. 
 
 Cr. 
 
 June 
 
 30 To Balance, . 
 
 26 
 
 46 
 
 13 
 
 11 
 
 June 
 
 25 By Goods, share of Gain, 
 
 46 
 
 13 
 
 11 
 
304 
 
 LEDGER. 
 
 (26) 
 
 Dr. 
 
 Balance. 30th June, 1817. 
 
 Cr. 
 
 To Cash, 
 
 To Bills Receivable, 
 
 To Furniture, 
 
 To Goods, Gil 12 1 
 
 Deduct Sale of Smith 
 &Townley's not fi- 
 nished, ^ Accot. 
 S. Book, p. 5. . . 76 3 3 
 
 To James Irvine, 
 
 To Debentures, 
 
 To Richard Conder, 
 
 To Mayne & Rowley, 
 
 To Joseph Taylor & Sons,. . . . 
 To Holford, Rucker, & Co. . . 
 To Consignt. to Hamb. in Co. 
 
 To William Rainey 
 
 ToRoack & Co 
 
 To Henry Smith, 
 
 To William Tate & Co 
 
 To Stirling & Co. Acco*. Goods. 
 
 To Smith & Townley, 
 
 To Gordon, Barron, & Co, , . 
 To Rothsay Spinning Compy.. 
 
 To Michael Watson, 
 
 To Thomas Bissland & Co. . . 
 To William Gillespie <fe Co. .. 
 
 To William Simpson, 
 
 To William Ferguson, 
 
 To John Cochran, 
 
 To John Howie & Co 
 
 To Watson, Arthur, & Co. . . . 
 
 To Todd & Shortridge 
 
 To William Stirling & Sons, ., 
 To Dinwiddle & Paterson...... 
 
 To Nimmo & Bell, 
 
 To Kibble, Forster, & Co 
 
 To John Kiugan, 
 
 To Penman & Brown, 
 
 5 
 
 5 
 
 6 
 
 ,6 
 
 7 
 
 7 
 
 7 
 
 8 
 
 8 
 
 8 
 
 10 
 
 10 
 
 11 
 
 12 
 
 14 
 
 14 
 
 14 
 
 15 
 
 16 
 
 17 
 
 17 
 
 18 
 
 19 
 
 20 
 
 20 
 
 20 
 
 21 
 
 21 
 
 22 
 
 22 
 
 £. 
 
 1075 
 
 4063 
 
 80 
 
 535 
 3 
 
 84 
 403 
 269 
 337 
 
 94 
 111 
 147 
 506 
 231 
 187 
 165 
 4 
 
 14 
 296 
 103, 
 221 
 166 
 
 10 
 
 45 
 
 45 
 247 
 
 61 
 129 
 235 
 122 
 
 69 
 705 
 
 32 
 
 83 
 
 10893 
 
 11 
 
 By Stock, net Capital, .... 
 
 By Bills Payable, 
 
 By Peter Wood, 
 
 By Strange, Dash wood, & Co, 
 
 By Scruton & Campbell, 
 
 By William Wright 
 
 By Blackey, Hardisty, & Co.. 
 
 ByTho. H. Marshall, 
 
 By Marshall, Stewart, & Black, 
 
 By Thomas Pollock <fe Co. 
 
 By William Bogle & Co. ... 
 
 By Tontine Insurance Co... 
 
 By Dalgleish & Frame, .... 
 
 By Alexander Bryce & Co. 
 
 By Brunton & Ballantine, .. 
 
 By John Buchanan, 
 
 By Thomas Dunlop, 
 
 By Prfl/J<<^ Low,to remain at the 
 Cr. of that Account, to make 
 good the Debts. ..140 12 6 
 Deduct fnt. due by 
 
 the Banks, .... 37 52 
 
 3903 6 
 
 295214 
 
 795 1 
 
 1202 7 
 
 44712 
 
 51 
 
 37 
 
 59 
 395 
 
 79 
 
 62 
 
 46 
 241 
 339 
 
 83 
 
 46 
 
 46 
 
 103 
 
 10893 
 
 7 4 
 
 11 
 
LEDGER 
 
 »305 
 
 To Prove the Posting oj the Ledger. 
 
 Add together the Dr. and Cr. sides of Cash — the Dr, side of 
 Sills Receivable — the Cr. side of Bills Payable — the Dr. and 
 Cr. sides of the inner columns of Goods — and the sum of the 
 entries in the Day-Book, titled Sundry Accounts Dr. to Sun- 
 dries, and as these comprise the whole of the transactions in the 
 Books, it follows, that their Sum will correspond with the 
 Amount of all the Ledger Accounts. 
 
 This Check will not only detect any error or omission in the 
 Posting, but if any mistakes have been committed, it leads to an 
 easy discovery of them. As the two sides of the Ledger when ad- 
 ded, either at the end of a month or l>efore taking a Balance, will 
 agree with each other, & as the Balance Check will correspond 
 with eilherside, orincasecifa mistake with the side of the Ledger 
 which iscorrect; this points outthe sidewhere the error lies, and 
 of course, directstheAccouutanl'ssearch in examining the Books 
 
 As this Check on the Posting is so easy, and so soon per- 
 formed, we recommend to the Book-Keeper to use it monthly ; 
 and when the period arrives for a general Balance, lie has to 
 examine only the preceding month for any mistakes which 
 may have been made. 
 
 Fol. 
 
 1 
 
 The Two sides oj the Ledger added. 
 
 Cash, Dr. . , 
 
 Cr... 
 
 Bills Receivable, Dr... 
 
 Bills Payable, Cr. . . 
 
 Goods, .Dr... 
 
 Cr. .. 
 
 Sundry Accounts Dr. to Sundries, in Day- 
 Book, pages 1, 14, 15, & 16, ! . 
 
 Proof 
 
 Anion Ills. 
 
 9794 
 
 11 llj 
 
 8719 
 
 II 
 
 11 
 
 10825 
 
 2 
 
 8 
 
 6850 
 
 12 
 
 10 
 
 14349 
 
 10 
 
 8 
 
 15098 
 
 i3 
 
 9 
 
 10702 
 
 6 
 
 6 
 
 76339 
 
 18 
 
 3 
 
 
 
 
 Fol. 
 
 1 
 
 2 
 3 
 
 4 
 
 5 
 
 6 
 
 7 
 
 8 
 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 19 
 
 20| 
 
 21 
 
 22 
 
 23 
 
 24 
 
 25 
 
 Dr. 
 
 13025 
 
 13 
 
 3 
 
 14723 
 
 1 
 
 6 
 
 14991 
 
 6 
 
 // 
 
 538 
 
 13 
 
 9 
 
 25H 
 
 1 
 
 8 
 
 3259 
 
 18 
 
 1 
 
 1456 
 
 10 
 
 8 
 
 116411 
 
 11 
 
 3725 4 
 
 8 
 
 971 1 
 
 1 
 
 1420 3 
 
 11 
 
 1412 1 
 
 // 
 
 654 8 
 
 2 
 
 3088 4 
 
 11 
 
 1568 18 
 
 8 
 
 2180 7 
 
 2 
 
 1387 8 
 
 5 
 
 1894 14 
 
 7 
 
 832,13 
 
 // 
 
 2199 
 
 3 
 
 9 
 
 J 957 
 
 8 
 
 10 
 
 1208 
 
 4 
 
 3 
 
 1161 
 
 11 
 
 6 
 
 1063 
 
 14 
 
 // 
 
 196 
 
 13 
 
 6 
 
 76339 
 
 18 
 
 3 
 
 
 
 — 
 
 — 
 
 Cr. 
 
 15449 
 13611 
 15208 
 
 169 
 
 170 
 3382 
 
 913 
 
 277 
 5418 
 
 617 
 1466 
 1434 
 1108 
 2467 
 1481 
 2169 
 1297 
 1647 
 
 880 
 1711 
 1182 
 1092 
 1161 
 1644 
 
 373 
 
 76339 
 
 18 3 
 
 :)!« f>ii l] 
 
 Iw »t ,10,. 
 
 46 
 
30(3 
 PRELIMINARY REMARKS ON SET D. 
 
 The Business of a West-India Merchant, who is part Owner, and Hushand of several Ship;, 
 affords a very great variety in the Transactions ; and to render that variety as extensively useful 
 as possible, we have made the present Set a Company-concern. 
 
 As the Subsidiary Books in the preceding Sets were given complete for the information of the 
 Young Accountant, there is no occasion here for more than a specimen of such as require any 
 explanation, excepting the Day-Book. 
 
 DAY-BOOK. 
 
 The design of the present Day-Book is to record every transaction in Trade (except the money 
 received and paid, which is entered in the Cash-Book), necessary to be entered in the Journal, 
 and posted from it into the Ledger ; having always a reference to the Subsidiary Books, when 
 more minute details are wanted. The amount of the Net Proceeds of the Sales, and the Ship- 
 ments, are the only entries which are extracted from these Books until the period for striking a 
 general Balance. However, if the Accountant chuses, these entries may be made from the ori^ 
 ginal Books, especially when they are numerous. But the fewer Books we have to refer to, at 
 
 I the time of writing the Journal, tliere will be the less room for errors or omissions. 
 
 ! As the Transactions in a Business of this kind are pretty much diversified, we have expressed 
 the entries in the style of Dr. and Cr., which we recommend, as it very much facilitates the writing 
 of the Journal ; besides, the Accountant must recollect the circumstances of the transaction better 
 at the time, than afterwards. In one instance, hoM^ever, namely in entering the Sales, we have 
 deviated from this mode. The reason of this, was, the suppressing of Accounts in the Ledger 
 for the Purchasers. 
 
 The articles in which a West- India Merchant deals, being bulky, and the Terms being expressly 
 understood by the Parties at the time of the Sale, it is not necessary to burthen the Journal and 
 Ledger with such Post-entries as opening an Account for each Purchaser, and closing it by the Bill 
 or Settlement. It is sufficient to record the Bill in the Bill-Book, and to note the TVo., Term, and 
 
 ,^Sum, at the entry in the Day-Book. 
 
 ■ The particulars of the Sales are not inserted in the Day-Book, as these appear with more propriety 
 -f^n the Account- Sales- Book, from which duplicates to be furnished the Employers are made out. 
 
 !*' The Agents in Greenock, to whose care the Goods on Consignment are addressed, and who 
 pay Charges at Import, Cellar-rent, and delivery, generally furnish their Employers with a state 
 of the Charges paid on the different articles before Balancing, which is the reason why the Sums 
 received by them from others on their account appear in the Day-Book at that period. 
 
 The Charges paid by the Company on account of Goods Exported, and on Sales on Commis- 
 sioh, with the Interest, and the further proportion of Charges belonging to each, are collected 
 from the Subsidiary Bo6ks, and entered to these respective Accounts, immediately before taking 
 a Balance, consequently the Accounts of Charges and Interest in the Ledger require only one 
 line for such transactions, from one Balance to another. 
 
 ACCOUNT-SALES-BOOK. 
 
 The Sales here entered, are supposed not to be furnished the Proprietors, until the whole of 
 the Consignment on that Account be disposed of, even although the Goods were imported by 
 different Vessels. This is a better mode than rendering partial Sales ; for, besides avoiding the multi- 
 plying Accounts, it shews the whole at one view ; and when there is no necessity to do otherwise, 
 this ought always to be followed. The Net Proceeds of such Sales, therefore, are only brought 
 monthly through the Day-Book, 
 
 JOURNAL. 
 
 This Book commences ^ith the articles of the former Balance, supposed to be transferred frotn 
 the preceding Books. 
 
 The first or left hand column refers to the pages of the Ledger, to which the several articles are 
 posted, and the next contains the day of the month. 
 
 We shall only farther observe, that the entries in the Cash-Book are Journalized at the end of 
 each month, according to the practice of some Merchants. 
 
PRELIMINARY REMARKS ON SET D. 307 
 
 LEDGER. 
 
 In the first Folio of this Book are opened two Accounts, of Stock, and Stock in Co. The first of 
 which is merely nominal, and serves the purpose only of reversing the Account of Balance in the 
 preceding Ledger, and of restoring again the several Drs. and Crs. to iheir proper stations — The 
 other exhibits, not only the Company's Net Stock, but also the Profits since the former Balance, 
 and the present share of each Partner. Accounts in Co. for each Partner are therefore unnecessary. 
 
 The Bill-Accounts are next to be explained. The Bills Receivable are entered as in Set B. 
 The Bills Payable remain on record in the Bill-Boot till paid : when they are entered as Cash 
 to that person's Account on whom paid ; and the Bills under Acceptance at a general Balance are 
 then entered singly into the Ledger, and the persons debited for the same. Circumstances may 
 occur to occasion deviations in the method followed in these Accounts ; of this kind in the latter 
 Account is an entry in page 23 of the Journal. 
 
 Debts Payable on open Accounts — for \\\e Purchases &c. made at home; as these are either paid 
 on discount, or when due in Cash, they are classed under this title ; and the Debts due to the 
 Company for Freight,' &c. at a Balance, are entered under the title of Outstanding Accounts. 
 By having only such Personal Accounts in the Ledger as are unavoidable; or in other words, as 
 in general require Accounts Current. The Balancing of the Ledger will be greatly facilitated. 
 Besides, the Accbuntant can see, at one view, the state of those Accounts upon which the Com- 
 pany's Funds so- much depend, and can, in a short time, when required, produce such a statement 
 to his Employers, as may enable them to determine what oifers for the advance of money on ad- 
 ditional Consignments may with propriety be accepted of from Correspondents. 
 
 Under the Account oi Merchandise, are entered all Goods purchased for Exportation, with the 
 Charges thereon, and which exhibits the Gain or Loss. The Herring Account, although kept 
 distinct from that of Merchandise, might have been entered with it. 
 
 Instead of opening an Account for the Goods consigned by each vessel, or an Account of each 
 kind of Goods, we have opened only one general Account for all consignments, under the title of 
 Sales on Commission. This we prefer to opening Accounts for each Article, especially if they are 
 numerous. But when the articles are few, as in the present Set, an Account may with propriety 
 be opened for each. The Account of Sales on Commission is debited with the Duty, Freight, and 
 Charges, of what remained on hand at the former Balance — the additional Charges paid by the 
 Agents on the same, and similar Charges on what has since been received for Sale — Interest on 
 the Duties &c. the Net proceeds of the Sales, and Profit & Loss for the Balance, which is gain. 
 On the Credit side are entered the Amount of the Sales, and the Duty, Freight, and Charges of 
 what now remain on hand, constitute the Balance. 
 
 The reason why we have opened distinct Accounts for each Voyage of the Company's ships is, 
 because the different Voyages are often referred to at a future period, to shew how they have 
 turned out, and other circumstances : it is proper that the Ledger should afford that information. 
 At the Ship-Accounts are entered only the Cost of the Vessel; and an allowance for Tear and 
 Wear is made at the Profit «& Loss Account. 
 
 Interest should, in general, be charged on all Property, Real and Personal, previous to taking 
 a Balance, especially in Partnership Concerns. This is done in the present Set, except on such 
 Accounts as are settled at a future period ; when Interest is paid on these, it is carried to the 
 proper side of the Interest Account from the Cash-Book. Of this description are the Bank 
 Accounts, and the Bond and Bill Account; an allowance being made at the Profit & Los* 
 Account for the Interest on these due at this period. 
 
308 
 
 (1) 
 
 DAY-BOOK. 
 D 
 
 Glasgow, 4th Ju/y, 1817. 
 
 Jq 
 
 Sold John Phillips, Cwt. 
 
 M. & Co. 40 Hhds. Sugar, Net 546//3//3, at 77/. 
 
 Cwt. as ^ Sales-Book, p. 1 
 
 No. 179, Bill at 3 months, due 7th Oct 505 // 1 (/ 
 
 186, ../A.. 4..//....'. ..7th Nov 547 v9 //9 
 
 181, ..//.. 4 ..//.. 7th .// 547 // 8 // 6 
 
 182, . //.. 5.W/ 7th Dec , 505 ir 1 // 9 
 
 2105 // 1 // 9 
 
 9. 
 
 Merchandise Dr. to Wilson & Greeuhill, 
 
 For 4 Bales Osnaburgs shipped by them <^|the Toy, Packet, 
 
 10. . , 
 
 2105 
 
 9 
 
 Moses Louis Dr. to Insurance, 
 
 For Premium on £125 underwrote by us on 5 Hhds. Sugar ^ the 
 Happy-Return, Jamaica to Greenock, at 9 Guineas ^ Cent, to re- 
 turn 4 ^ Cent, for Convoy and Arrival. Policy 1 1/. ...1*2 // 7 '/ 3 
 
 Commission | ^ Cent. 0//12 // 6 
 
 Sir John Towers Dr. to Insurance, 
 
 For Premium on £300 underwrote by us on 15 Hhds. Sugar, and 
 120 .... ditto ........ on 10 Pun. Rum, 
 
 £420 consigned us ^ the Happy-Return, Jamaica 
 
 to Greenock — Premium as above. Policy 27/() 41 // 1 // 3 
 
 Commission f ^ Cent. 2 // 2 // 
 
 M R'; 
 
 163 
 
 Samuel Johnson Dr. to Insurance, 
 
 For Premium on £132 underwrote by us on 6 Hhds. Sugar ^ \hv 
 Happy-Return, Jamaica to Greenock, at 9 Gs- -^Cent. as above. 
 
 Policy 11/ 13 // // 4 
 
 Commission i^Cent.O// 13 v 3 
 
 Insurance Dr. to Company Assurance, 
 
 For the Premium on £G77, being the Amount underwrote by us this 
 day, with Policies 49/6. and Commission 67/9 
 
 12. . 
 
 Meymott & Co. Dr. to Insurance, 
 
 For Premium on £280 underwrote by us on 10 Hhds. Sugar, and 
 
 80.... ditto on 5 Bags Coitou, I 
 
 360 ^ the Happy-Return, Jamaica to Greenock,! 
 
 at 9 Guineas ^ Cent. Policy 22/ 35 v 2 // 4 
 
 Commission*! ^ Cent. 1//16 // 
 
 12 
 
 19 
 
 431 3 
 
 13 
 
 69 
 
 13 
 
 16 ^ 
 
 36 
 
(2) 
 
 DAY-BOOK. 
 
 Glasgow, 12tb July, 1817. 
 
 Samuel Johnson Dr. to Insurance, 
 
 For Premium on £600 insured on 20Hhtls. Suirar<^ the St. Ann, 
 Campbell, Jamaica to Greenock, atO Guineas ^ Cent. 
 
 Policy 33/ 58 // 7 // 
 
 Commission I ^ Cent. 3 // // 
 
 Insurance Dr. to Sundries, 
 
 For Premium on £960 insured on Produce this day. 
 To Co. Assurance, for Preni. on £360 -^ Happy-Return, Pol. 22/. Com.30/. 36//18//4 
 ToTontinelnsuranceCo.for ditto 600 ^ St. Ann, .... Pol, 33/ 58// 7//0 
 
 ■13- 
 
 Mures, Fordyce, & Co. Dr. to Insurance, 
 
 For Premium on £600 insured on 20 Hhds. Sugar, 
 240...ditto...on 20 Pun.Rum, and 
 320...ditto...on 20 Bales Cotton, 
 
 £1160^ the Clyde, M'Gee, Jamaica to Greenock.at 
 
 9 Guineas^ Cent. Policy 66/ 1I2//18 // 4 
 
 Commission ^ ^ Cent. 5//16 u // 
 
 Insurance Dr. to Sundries, 
 To John Alston & Sons, for Prem. on £660, part of the above, Pol. 38/6,... 64//51//1 
 To Company Assurance, for ditto on 500, ditto, Pol. 27/6. Cora.... 50/. 51//2 //6 
 
 --20.- 
 
 Sold John Pattison & Co. 
 
 M. & Co. 20 Bales Cotton, Net 3950lbs. at l/H. ^ S. B. p. 
 No. 183, Bill at 4 months, due 23d. Nov. 
 
 Sales on Commission Dr. to Meymott & Co, 
 6 For Net proceeds of 40Hhds.Sugar^theHappy-Return,due7thNov.ll34//l4//0 
 
 20 Bales Cotton ^ Atlantic, 23d . . 306//15//6 
 
 Sales-Book, page 
 
 Sold E. Jones, 
 
 P. 10 Hhds. Sugar, Net 130 2 4, at 80/. ^ Cwt. as ^ Sales-Book, pa. 
 No. 184, Bill at 4 months payable in London, due 23d Nov. 
 
 Sales on Commission Dr. to John Public, 
 
 For Net proceeds of the above 10 Hhds. Sugar, due 23d Nov. ^ S. B. p. 
 
 -.22. 
 
 Sales on Commission Dr. to Alan Ker & Co. 
 
 For Charges paid by them at shipping 80 Planks Mahogany, M. W. ^ 
 the Dublin Trader, O'Hara, master, consigned to James Forbes & 
 Co.forSale, being for Yard Reat 1-5/9. and other Charges 17/6 
 
 4 I 
 
 309 
 
 61 
 
 95 
 
 118 
 
 115 
 
 378 
 
 14 
 
 10 
 
 10 
 
 1441 
 
 522 
 
 289 
 
 10 
 
 15 
 
 13l 
 
310 
 
 DAY-BOOK. 
 
 Glasgow, 3d. August, 1817. 
 
 (3) 
 
 8 
 
 Sold Robert & James M'Nair, 
 
 I. H. 15 Hhds. Sugar, Net 200//1//7 at 78/3. ^Cwt. as 
 No. 185. Bill at 4 mouths, due 6th Dec. 
 
 'S. B, pa. 
 
 Sales on Coiiimission Dr. to John Hanson, 
 
 For Net proceeds of 15 Hhds. Sugar by the Happy- Return, due 0th Dec. 
 
 as ^ Sales Book, pa 
 
 1 0, 
 
 Merchandise Dr. to Wilson & Greenhill, 
 
 For 4 Bales Osnaburgs, received by the Dundee Packet, 
 13..^ 
 
 Invo.... 
 
 Murray & Waller Dr. to Insurance, 
 
 For Premium on £450 insured on 15 Hhds. Sugar, 
 60.. ditto on 5 Pun. Rum, and 
 120.. ditto on 70 Planks Mahogany, 
 
 £630 consigned us ' 
 Jamaica to Greenock, at 9 Guineas < 
 
 the Happy-Return, 
 
 Cent. Policy, 38/0 61//9//2 
 
 Comul". I ^ Cent, 3//3//0 
 
 Insurance Dr. to John Alston & Sons, 
 
 For the Premium & Policy on the above, 
 
 Sold James Forbes & Co. Dublin, 
 
 M. L. 20 Pun. Rum, Containing 2220 gallons, 
 W.H. 10 // ditto, // 1115 
 
 30 
 
 Gallons, 3335 at .?/. Customhouse guage. 
 
 No. 187. Bill at 4 months, due 16th Dec. 
 No recourse in case of Leakage. 
 Cellar-rent to be paid by the Purchasers, if not shipt in 1 month. 
 
 Sales on Commission Dr. to William Hanson, 
 
 For Net proceeds of 10 Pun. Rum ^ the Columbus, due 16th Dec... 
 
 S. B.p... 
 
 -14. 
 
 Adventure lo Jamaica Dr. to Sundries, 
 
 For 500 barrels Herring, shipped ^ the Cecilia, Captain 
 Hamilton, consigned to J. & D. Kinsey, Jamaica, deliver- 
 ableat Kingston or !§av-annah La-Mar, as they shall order. 
 
 To Herring, for 500 barrels, at 30/ 750 w // 
 
 To Alan Ker & Co. for Freight to be paid by them at 6/.^ barrel, \ i -«,«// c 
 
 and Charges at shipping already pa 
 
 '. <^ barrel, 1 
 
 id, £oir2i/6 j" 
 
 Store ia St. Kitts Dr. to Ingram, Hunter, & Co. * 
 
 Received advice^ their letter of the 11th current, that they had insured 
 on Rum and Molasses by the General Washington, Brigantine, Frank- 
 lin, (the vessel being American property,) £525 Sterling, from our 
 Store in St. Kitts to Philadelphia, Premium at 3 Guineas ^ Cent 
 Policy 33/. .»-> 
 
 783 
 
 441 
 
 175 
 
 14 
 
 11 
 
 61 
 
 61 
 
 12 
 
 500 
 
 128 
 
 13 7 
 
 906 
 
 18 3 
 
(4) 
 
 BAY-BOOK. 
 
 Gi»Asaow, 14th August, 1817. 
 
 3li 
 
 Sundries Drs. to Insurance, 
 
 Received advice this day to Insure on Produce by the Minerva, James 
 Noble, St. Kitts to Clyde. On account of the following, viz. 
 Sir Richard Parnell,,. Premium on £1050 insured on 35 Hhds. Sugar, 
 
 at 7 Guineas ^ Cent.. .Policy 60/6 80 // 4 // 
 
 Commission i 4^ Cent. 5 // 5 // 
 
 Francis Barlow, Premium on £600 insured on 30 Hhds. Sugar, 
 
 at 7 Guineas <^ Cent... Policy 33/ 45//15 // 
 
 Commission | ^ Cent. 3 // // 
 
 John Vanderkemp, . . . .Premium on £750 insured on 25 Hhds. Sugar, 
 
 at 7 Guineas ^ Cent. . . Policy 44/ 57 // 6 v 6 
 
 Commission I ^ Cent. 3// 15 // 
 
 Hector & Daniel Riley, Premium on £900 insured on 30 Hhds. Sugar, 
 
 at 7 Guineas ^ Cent... Policy 49/6 68//12 // 6 
 
 Commission \ ^ Cent. 4// 10 // 
 
 Store in St. Kitts, ... .Premium on £1292 : 6 ; 8 on specie, (£2196, 
 19 // 4 Currency, at 70 ^ Cent.) at 7 Gui- 
 neas ^ Cent. Policy 71/6 
 
 Insurance Dr. to Sundries, 
 
 For the above Premiums and Policies, 
 To Tontine Insurance Company, ditto, on £1650. ..at 7 Gs. ^Ct. Policy 93/6 
 
 To John Alston & Sons, ditto, on 1050. .at. .do // 60/6 
 
 To William Bogle & Co ditto, on 600. ..at. ..do // 33/.., 
 
 To Company Assurance, ditto, on 1292:6:8 at do // 71/6, 
 
 19. 
 
 Merchandise Dr. to James Forbes & Co. 
 
 For 72 pieces Irish Linen, and 30 pieces Sheeting, purchased from them. 
 
 Amount ^ Invo. . . .... 
 
 Sundries Drs. to Tontine Insurance Company, 
 
 For Premiums on the following Vessels, insured on their 
 Voyages homewards ; 
 Voyage I. of the Ship Minerva, from Nevis and St. Kitts to CIvde, 
 .Premium on £2750, at 4 Guineas ^ Cent, certain,' 
 
 Policy 154/. 123 // 4 // 
 Voyage HI. of the Ship Happy-Return, from Jamaica to Clyde, Prem. 
 
 on £1800, at 6 Guineas ^ Cent, certain. Policy 99/.. . 118 // 7 </ 
 
 Merchandise Dr. to Wilson & Greenhill, 
 
 For 1 Bale Sail-Cloth, 1500 yards, assorted ^ Invo 
 
 Sold Robert & James M'Nair, 
 
 M.W. 20 Hhds. Sugar, net 237 1 6 at 79/6. «f Cwt S. B. p. 
 
 No. 188. Bill at 3 months, due 22d Nov 471'/12 // 7 
 
 189. //.... 5 u 22d Jan 471//13//0 
 
 943 // 5 // 7 
 
 48 
 
 61 
 
 73 
 
 15 
 
 98 
 
 366 
 
 11 
 
 19 
 
 125 
 
 80 
 45 
 98 
 
 19 
 
 4 
 
 15 
 
 11 
 
 350 
 
 223 
 
 241 
 
 87 
 
 11 
 
 10 
 
 943 
 
312 
 
 DAY-BOOK. 
 
 Glasgow, 19th August, 1817. 
 
 («> 
 
 11 
 
 Voyage III. of the Ship Happy-Return Dr. to William Cuming, 
 
 For further charges paid by him after settling for the Ship's Outfit, as 
 <^ Accounts discharged, furnished by his Agent, 
 
 Sales on Commission Dr. to Murray & Waller 
 
 For Net Proceeds of 20 Hhds. Sugar, by the Happy-Return, due 22d, 
 
 December, ^ S. B. page 
 
 24, ^ 
 
 Sold Anderson, Gray, & Co. 
 
 M. L. 10 Pun. Rum, Containing 1100 Gallons at 4/...S. B. page. 
 No. 106, Bill at 4 months, due 27 December. 
 
 11 
 
 Sales on Commission Dr. to Alan Ker & Co. 
 
 For additional charges paid by them, as^ Accot. of yesterday's date, 
 
 on 85 Hhds, Sugar on hand the 30th June, 10 // 2 // 7 
 
 40 Pun. Rum ditto, 10//17//0 
 
 20 Bales Cotton ditto, w 7 // 6 
 
 Sales on Commission Dr. to Moses Louis, 
 
 For Net Proceeds of 30 Pun. Rum by the Columbus, due 20th Dec, 
 
 S. B. page. 
 
 September 6th. 
 
 Sales on Commission Dr. to Duties, 
 
 For the Duty on the Import-Weight of the produce consigned us by 
 the following Vessels, which arrived at GreeHock on the 3d. viz. 
 By St. Ann, 
 Samuel Johnson, . . 20 Hhds. Sugar, 261 // 2 // 
 Matthew Goodair, 8 //....do 112 // 1 //7 
 
 520 
 
 10 
 
 220 
 
 21 7 
 
 389 
 
 15 
 
 28 
 
 Cwt. 373 // 3 // 7 Duty 26/8, ^ Ct. 498 // 8 // 4 
 
 Ct. 224//12 // 7 
 
 JBi/ Atlantic. 
 Matthew Goodair, 12 Hhds. Sugar, 168 // 1 //25 Duty 26/8, 
 
 By Clyde. 
 Matthew Goodair, 10 Hhds. Sugar, 141 // lw21 
 MuresFordyce&Col5 // do. 192 // 1//14 
 
 26 Hhds. Cwts. 333 // 3 v 7 Duty 445 i/lif8 
 
 10 Pun. Rum 1101 Gall. Custom, lOd. 45//17 //6 
 20 Bales Cotton 5262lbs. Duty, 2d. 43//17 // 2 
 
 634// 16 // 4 
 
 Proprietors of Hopewell Estate Dr. to Insurance, 
 
 For Premium on £1700 Insured on 60 Casks Sugar, ^ the Happy-Return, 
 
 Jamaica to Greenock, at 9 Guineas ^ Cent. Policy 93/6 166// 6// 6 
 
 Commission f ^ Cent. 8//10 // 
 
 And Premium on £600 Insured on 20 Hhds. Sugar ^ the St James's Planter, 
 
 Jamaica to London, at 5 Guineas ^ Cent. Policy 33/ 31 //l3 // 
 
 Commission f ^ Cent. 3 // // 
 
 1257 
 
 173 
 
 34 
 
 208 
 
 17 
 
 16 
 
 13 
 
 9 6 
 
(«) 
 
 DAY-BOOK. 
 
 Glasgow, 6th September, 1817. 
 
 313 
 
 tl 
 
 Insurance Dr. to Sundries, 
 
 For the Premiums and Policies, as in the last entry. 
 To Tontine Insurance Company on £ll33'/6//8, part of the above ^ Happy-Return, 
 
 at 9 Guineas ^ Cent, Policy 6(3/ ,. 
 
 To Company Assurance, on £566//13//4 do. Pol. 27/6. Cora°. 56/8 57//15v2 
 
 on 200 // // ^ the St. James's Planter, at 
 5 Gum. ^ Cent. Policy 11/. Commo. 20/. 12 // 1 //O 
 
 To Ingram, Hunter, & Co... on 400 // // ^ do. Policy 22s 
 
 II 
 
 11 
 
 Store in St. Kitts, Dr. to John Alston & Sons, 
 
 For Premium on £450, insured on 15 Hhds. Sugar, ^ the Spooner from 
 
 St. Kitts to London, at 7 Guineas ^ Cent, Policy 16/6 33//18//0 
 
 Ditto on 180 insured on 6 Hhds. Sugar & 
 95.. do... on 5 Pun. Rum, 
 
 275 ^ the Basseterre to Liverpool at 7 Guineas 
 
 ^ Cent. Policy 27/6 
 
 21//11//9 
 
 Sundries Drs. to Mures, Fordyce, & Co. 
 
 For short Interest on £270, insured on 5 Hhds. Sugar, and 10 Pun. Rum,^ 
 the Clyde, the 13th July, at £8//19. ^ Cent, after allowing ^ ^ Cent, to 
 the underwriters as usual. ^j jjtow--. 
 
 John Alston & Sons, i. on £153// 12 i/6 being their proportion, 13//15//0 
 
 Company Assurance,. ..on 116//7//6 being our proportion. , 10// 8^/3 
 
 Also for return of Premium for Convoy & Arrival on what came to hand, 
 
 John Alston & Sons on *.506 // 7//6 at 4 c^ Cent 20//5 // 1 
 
 Company Assurance on 383//12//6 at // 15//6//I1 
 
 12 
 
 12 
 
 12 
 
 12 
 
 12 
 
 Tontine Insurance Company Dr. to Samuel Johnson, 
 
 For return of Premium on £600 at 4 '^ Ceni. for Convoy and Arrival of the 
 
 St. Ann, t 
 
 20. • 
 
 Sold John Phillips, 
 
 MG20 Hhds. Sirgar, Net 283//2//9,at 81/6. ^Cwt. ^S.B.pa.ll.55//ll//9 
 2 months interest added in bill No. 191 4//16//3 
 
 No. 190 Bill at 4 months, due 23 January, 577//16//0 
 
 n\"i»i:X. . . . 
 
 1160 //8//0 
 
 -26. 
 
 Sold Greenock Sugar-House Company, 
 
 S. J. 20 Hhds, Sugar, Net 257 //0//21, at 81/6. <^ Cwt. ^f S.B.pa 
 
 No. 192 Bill at 4 months, due 29 January, 1048//0//0 
 
 . ' _L '-± i 
 
 Sales on Commission Dr to Samuel Johnsoti'j^^'. 
 
 For Net Proceeds of 20 Hhds. Sugar, ^ the St Ann, due 29 January, 
 28. 
 
 Ingram, Hunter, «fe Co. Dr. to John Emmott, 
 
 For'money received by them, from him on our Account before his Sailing 
 for the East Indies to be applied agreeable to his instructions, as ^ their 
 letter of the 25th instant, 
 
 110 
 
 69 
 22 
 
 202 
 
 55 
 
 9 9 
 
 24 
 
 35 
 
 59 
 
 3 3 
 
 11 
 
 Tbi 3 
 
 24 
 
 1160 
 
 1048 
 
 578 
 
 1760 
 
 17 
 
 14 
 
 4 K 
 
^u 
 
 DAY-BOOK. 
 
 Olasgow, 30th September, 1817. 
 
 in 
 
 12 
 
 13 
 
 Store in St. Kitfs Dr. to Iver M'lver & Co. j 
 
 For Goods shipped by them ^ the St, Kitts Planter, Spooner, from Liverpool, 
 
 agreeable to our orders as ^ their letters dated the 25th current. They 
 
 consist of 22 Packages. The furnishers as under. i 
 
 prom Peels & Co. Manchester, 9 mos. or 7* ^ Cent, discot. 125//11 i/ 6 . 
 
 Miller & Bow, /)««o, Ditto, 171 // 3^/1 1 ' '^ 
 
 J. &R. Phillips, i)/«o, Ditto, 116//17//9 
 
 413'/13//2 
 
 Mores & Lee, Birmingham, 12 Mos. or 10 ^ Cent.... 88 // 5 // 4 '^'^j 
 
 Craven & Dawson, Wakejield, . . do 120 h Z ir Q 
 
 Johnson & E\at, Sheffield, ....do 65 // 3 // 9 
 
 John Wakefield , Kendal, 6 mos. do. Gj ^ Cent 110//11 // 6 
 
 384 // 4//1 
 
 Their own Charge for Warehouse Rent, Customnouse Fees, Cartag" 
 
 Wharfage, & Commission, , ,- .' 40 // 2//6 
 
 Merchandise Dr. to Sundries, 
 
 ForGoods Purchased for Exportation of the following Persons in this month. 
 To Debts Payable uj)on open Accounts, viz. from 
 
 Carron Company, . .as ^ Bill of Parcels, dated September 2. . 151//11 // 6 
 
 23.. 107 1/6 I/O 
 
 Smithfield Company, .,, 10.. 61 // 3 // 5 
 
 ") A ,9 jvbir : 25. . 58//14 // 
 
 Dalnotter Iron Company, ^;. , . .. 25,, 
 
 William Fulton, Anchor-Smith, .... . . 4. 1 
 
 New Rope-work Company, .,^... ,.. 18.. 
 
 ■:■■■■ 'r-' 20.. 
 
 J. <fe W. Scott, Copper-Smiths, .... 2 . . 
 
 James Lockhart, .,,, ,,.,.^,, ..Hardware, 25... 
 
 27.. 
 
 Thomas Smith & Co , . . Saddlers, . . . . .'„l,.,'. 26. . 
 
 John Hood, Cooper, ..,.•.. »i^;. 18.. 57//16 // 
 
 . ' 24.. 23//15 I/O 
 
 Mrs. William Miller, [.'Mc'tuatfer, .? .'. . . .'. 23. . , j ,^. 
 
 75// 19 i/Q 
 45//11 // 5 
 
 67 //lO // 2 
 17//12 1/ 7 
 
 John Cowan & Co Brewers, 
 
 Alexander Wilson, ,,',,, Stationer, . 
 
 John Reid, Upholsterer. 
 
 21 
 19.. 
 24.. 
 25.. 
 
 7.. 
 17.. 
 
 ■,f,r * • • • • 
 
 123// 12 //6 
 67 '/14 '/ 
 
 Aitkin & Cambell, Haberdashers, . 
 
 Angus Macdonald, Jeweller^ 
 
 Verriville Glass-Work Company, 19 
 
 William Young & Co Earthenware, 25 
 
 Dnntocher Woollen Company, 10 
 
 John Buchanan & Co Hosiers, , . . .',,... . 19 
 
 ; John Kilmarnock, Ditto,,,.... , 10 
 
 ! ar<i David Marshall & Co Tape-Makers, 21 
 
 ?ll.<sv« 
 
 John Murdoch & Co Linen Merchants 
 
 Henry Hardy & Co Linen- Merchants, 
 
 Orhart, White, Rose, & Co Manufacturers, , 
 
 23.. 
 25.. 
 
 25 . 
 22.. 
 26.. 
 27.. 
 
 112 // 6 // 9 
 63 //4//I0 
 
 o'J ( 
 
 To John Hay, for Sundry Goods Purchased of him (money being 
 
 occasionally advanced; as ^ Purchase Book,n:«ji^;,i, ... . 2. 
 
 ... ;. 11. 
 
 141//14//0 
 
 17C'/17//9 
 
 93 '/ 5 // 7 
 
 417/15 //O 
 
 513//14 //J) 
 
 837 
 
 19 
 
 258 
 
 119 
 
 93 
 
 122 
 
 121 
 35 
 
 85 
 86 
 
 3 
 
 125 
 
 57 
 
 181 
 55 
 96 
 95 
 82 
 
 113 
 28 
 '21 
 
 121 
 
 175 
 416 
 
 411 
 
 17 
 
 17 
 
 6 
 
 19 
 
 10 
 12 
 
 2 
 14 
 
 11 
 12 
 10 
 18 
 
 € 
 
 17 
 
 .3 
 
 4 
 
 2 
 
 18 
 
 10 
 
 5 
 
 4 
 
 11 
 10 
 
 17 
 
 3028 
 
 11 
 
 931 
 
 d"96r 
 
 li 3 
 
(8) 
 
 DAY-BOOK. 
 
 Glasgow, 1st October, 1817. 
 
 315 
 
 15 
 
 15 
 
 Store in St. Kitts Dr. to Ingram, Hunter, & Co. 
 
 For Goods shipped by them on board the Eagle, Ross Master, London, to St. 
 Kitts, Amount, with Charges, Freight, & Insurance, as "^ Invoice & Bill 
 of Lading furnished us by this Mail, ».., 
 
 Store in St. Kitts Dr. to Darby & Dare, i 
 
 For Provisions shipped by them in the Union, O'Hara Master, Cork, to St.j 
 
 Kitts, as (^Invoice and Bill of Lading furnished us, (duplicates by the ship) 
 
 Amount, with Charges, to £527 10s. Irish, 
 
 ^ — 5. . 
 
 ^256 
 
 15 
 
 15 
 
 15 
 
 15 
 
 John«fe David Kinsey Dr. to Sundries, 
 
 For the following Debts received in Jamaica on our Account, agreeable to 
 their letter dated 2d. August, received this day, 
 To Outstanding Debts in Jamaica, viz. received. 
 
 From Ephraim Mendea, 65 // 2 // 7 
 
 Samuel Laurence, 24<>r3//ll 
 
 William King, 23 // // 4 
 
 Margaret White, 11 // 6 // 8 
 
 J. Barker & Co. in part, 70 // // 
 
 Jamaica Currency at 40 <Jf Cent. . . 193// 13 // 6 is 138 // « // 9 
 To Interest, .. for interest included in the four first, 4//18//11 
 
 Store in St Kitts Dr. to Tontine Insurance Company, 
 
 For Premium on £800 insured on Goods for our Store ^ the St Kitts Plan 
 
 ter, Spooner, from Liverpool, at 7 ^ Cent, certain. Policy 44/. . . 58 // 4 // 
 And on £500 insured on Provisions ^ the Union, O'Hara, from Cork 
 
 with Convoy at 4 Guineas ^Cent. Policy 27/6 22 // 7// 6 
 
 10. 
 
 Sold James Paterson, 
 
 M. G. 10 Hhds. Sugar, Net 143 // 2 // 4, at 83/3, ^Cwt. S. B. page 
 No. 193, Bill at 4 months, due 13th February. 
 
 Sales on Commission Dr. to Matthew Goodair, 
 
 For Net Proceeds of 12 Hhds. Sugar by the Atlantic, 7 due 23d. January 
 
 8 Ditto, by the St Ann, J 651//J3//fo 
 
 I 10 Ditto, by the Clyde, 13th Feb. 342 // 2 // 
 
 Sales-Book, pa. 
 11. 
 
 16 
 
 15 
 
 Merchandise Dr. to Wilson & Greenhill, 
 
 For 5 Bales Osnaburgs, shipped by them 
 .. : 14. — 
 
 the Tay, Packet ^ Invo. . 
 
 486 
 
 17 
 
 18 5 
 
 143 
 
 80 
 
 597 
 
 11 
 
 Sold Cunningham Corbet, 
 
 M. F. & Co. 10 Pun. Rum, containing 1101 Gall, at 3/8, as 
 No. 197, Bill at 4 raos. due 17th February. 
 
 S. B. pa. 
 
 993 
 
 205 
 
 16 
 
 10 
 
 17 
 
 201 
 
 17 
 
31G 
 
 DAY-BOOK. 
 Glasgow, loth October, 1817. 
 
 rj) 
 
 16 
 
 15 
 
 Francis Barlow Dr. to Company Assurance, 
 
 For Premium on £600 underwrote on 20 Plhds. Sugar, and 
 200 on 10 Bales Cotton, 
 
 800 consigned us ^ the Eagle, Denniston, 
 from St Kitts to Clyde, at 7 Guineas ^ Cent. Policy, 44/. . . 61 // 
 
 Commission ^ ^ Cent. 4 // 
 
 M KKi; " 
 
 21. ■ 
 
 16 
 
 15 
 
 15 
 
 16 
 
 Sold Robert M'Fee & Co. Greenock, 
 
 M F & Co. 15 Hhds. Sugar, net 188 // 1//21, at 82/6, ^ Cwt. S. B. p. 
 No. 195. Their Indor. on J, Paterson, Oct. 16th, at 4 mos. 
 
 due 19th February, 348 //15 
 
 196. Their own Pro. Note, Oct. 21, at 4 mos. due 24th 
 
 February, 428 //lO 
 
 65 
 
 777 
 
 111 
 //6 
 
 777 '/ 6 // 1 
 
 Meymott & Co. Dr. to Company Assurance, 
 
 For Premium on £300 underwrote by us on 10 Hhds. Sugar, 
 
 60 ditto, on 5 Pun. Rum, 
 
 75 ditto, on 5 Bags Cotton, and 
 
 100 ditto, on 50 Planks Mahogany, 
 
 535 consigned us ^ the Caledonia, Scott, Jamaica to 
 Greenock, at 9 Guineas^ Cent, to return 4 <^ Cent, for Convoy and Arrival, 
 Policy 33/. Commissi(ui \ ^ Cent. 53/6 
 
 ^^ 22.' 
 
 Sold Henry Houldsworth Si Co. Anderston, 
 
 M F & Co 20 Bags Cotton, net 5263lbs. at 1/9 Sales-Book, pa. 
 
 No. 194. Bill at 4 mos. due 25th Feb. tj' M'^i"" 
 
 Sales on Commission Dr. to Mures, Fordyce, & Co. 
 
 For Net-Proceeds of 10 Pun. Rum, by the Clyde, due 13th Feb. 117//14 // 2 
 
 15 Hhds. Sugar,, 
 
 20 Bags Cotton, 
 
 Sales Book, pa. 
 
 24. 
 
 ..ditto, 24lh 
 
 ..ditto, 25th 
 
 429//16//10 
 365^/18 irA 
 
 Sundries Drs. to Sundries, 
 
 For the return of Premium for Convoy and Arrival of the Happy-Return. 
 — Drs.— 
 
 Tontine Insurance Co. ....£1133 // 6 // 8 at 4^Cent... 45 // 6 // 8 
 
 John Alston & Sons, 630 // // // , 25 // 4 // 
 
 Company Assurance, .... .,..1603//13 // 4 // 64 // 3 // 
 
 3367 // // 
 
 — Crs.— 
 
 To Moses Louis, £l25 //O /'O at 4 <^ Cent 5 //O //O 
 
 To Sir John Towers, 420 // // // 16//16 // 
 
 To Samuel Johnson, 132 // // // 5 // 5 // 8 
 
 To Meymott <& Co 360 // // // 14 // 8 // 
 
 To Murray «fe Waller, ...... 630 // // // 25 // 4 w 
 
 To Proprietors of Hopewell Eslate.1700 // // // 68 // // 
 
 54 
 
 460 
 
 3367 // V 
 
 17 7 
 
 10 
 
 913 9 
 
 134 
 
 13 
 
 8 
 
 134 
 
 13 
 
(10) 
 
 DAY-BOOK. 
 
 Glasgow, 24th October, 1817. 
 
 317 
 
 Sales on Commission Dr. to Sundries, 
 
 For Duty and Freight on the Import Weight of the Produce consigned 
 us by our ship the Happy-Return, which arrived safe at Greenock on 
 the 11th current. She sailed from Jamaica with Convoy on the 25th 
 July. 
 
 IG 
 
 Proprietors. 
 
 Sugar. 
 Mks. Hhds.Trs. Cw.qr.lb, 
 
 Moses Louis, ML. . . 
 
 Sir John Towers, .... SIT. . . 
 Samuel Johnson, . . . . SJ. . . 
 
 Mevmott & Co M&Co, 
 
 Murra% & Waller,. . . . MW.. . 
 
 Hopewell Estate, .... HP 
 
 John Hanson, IH. .. 
 
 William Hanson WH. . . 
 
 John & David Kinsey, IDK. 
 
 . 5... 
 15... 
 0... 
 10... 
 15... 
 50 10. 
 15 2. 
 12. . 
 
 . 66 I, 
 .203 // 
 . 85 // 
 .143 // 
 .208 // 
 , 781 // 
 ,227 // 
 .168 // 
 
 2 //7 
 
 2 //8 
 
 3 //8 
 2//21 
 2//24 
 1//I5 
 1//10 
 2// 7 
 
 128//12 1885 // 2^/16 
 
 Rum. 
 Pun. Galls. 
 
 10 1121 
 
 5 606 
 
 25 2752 
 
 12 1345 
 
 52 5825 
 
 Duty on the Sugar at 26/8, ^ cwt. 2514 // 3// 10 
 Freight on.. ditto, at 6/ // .. 565//13//10 
 
 Customs on the Rum at lOd. ^ gall, 242//14 // 2 
 Freight on.. . .ditto, at' 6d.. . .//... 145//12 // 6 
 
 -3079//17 // 8 
 
 Meymott & Co. M. 5 Bags Cotton, Duty on 
 
 1109lbs. at 2d. ^ lb 9 // 4//10' 
 
 Freight on ditto 1 id .../' e//18 // 7 
 
 388 // 6 // 8 
 
 Murray & Waller.. 70 Planks Mahogany, Duty 
 
 on 3600 feet 38 // // 3 
 
 Freight on ditto, 1 |d . . . . 22//10 // 
 
 16 // 3 // 5 
 
 60//10 // 3 
 
 3544^/18 1/ 
 
 To Duties for Amount as above, 2804 // 3 // 1 
 
 To Voyage HI. of the Happy-Return, .. for Freights, ............ 740//14//1 1 
 
 3544 
 
 18 
 
 IV.lii^.i ' 
 
 4 L 
 
318 
 
 DAY-BOOK. 
 
 Glasgow, 4th November, 1817. 
 
 (11) 
 
 18 
 
 Sold 140 Casks Sugar, by the Happy-Return, 
 In 3 Lots. Bills at 4 months, viz. 
 Leith Sugar-House Company, 
 Lot 1. 60 Casks. 
 
 Net, 792 // 1//11, at 75/. ^ Cwt. Sales-Book, pa 2971 // 6 // 1 
 
 2 mouths Interest added in Bill, No. 199, 12 // 8 // 5 
 
 HP 
 
 18 
 
 No. 198. Bill at 4 mos. due 7th March, ^1485//13//0 
 
 199. //. . . .6 . . . ..... 7th May, 1498 / 1 // 6 
 
 2983//14 // 6 
 
 Sold Robert & James M'Nair, 
 
 Lot 2. 40 Casks. 
 
 M & Co. 10 Casks, Net 145 // 1 // 7 
 
 MW 15....// 210//1//24 
 
 SIT 15 .... // 206 // 1//22 
 
 Particulars ^ S. B. pa. 
 
 40 
 
 562 If 0//25 at 77/9, ^ Cwt. 
 
 No. 200. Bill at 4 mos. due 7th March, 
 201. //....4 // ......7fh .. // .. 
 
 ....1092/^16 //O 
 .... 1092// 16 / /9 
 
 2185//12 /79 
 
 18: 
 
 Sold Dundee Sugar-House Company, 
 Lot 3. 40 Casks. 
 
 JH 17 Casks, Net 229 // 3//23 
 
 WH 12.... // ....170 //2//21 
 
 SJ 6.... //.... 86 //3//16 
 
 ML 5.... //.... 61 // l//2i 
 
 40 
 
 554 // 3//25 at 78/. ^ Cwt. 
 
 No. 202. Bill at 4 mos. due 7th March. 
 
 18 
 
 18 
 
 Sales on Commission Dr. to Sundries, 
 
 For Net Proceeds of 83 Casks Sugar by the Happy-Return, on account of 
 the following, as ^ Sales finished this day. 
 
 To Proprietors of Hopewell Estate, 60 Hhds. due 7th Mar. pa 1572 // // 
 
 To William Hanson,. .....* 12 // 7th // 363//12//1 1 
 
 To Samuel Johnson,.. //.... . ...7th // 185 // 1//10 
 
 To Moses Louis .*.... 6// 7th// 143//I2//2 
 
 83 
 
 Sold Miller & Rowan, 
 
 MW 5 Pun. Rum, containing 606 Gall. 
 SIT 10//....// 1121 
 
 15 
 
 1727 Gallons, at 4/. 
 
 No. 204. Their indor. on J. Alexander, 23 Sep. 5 mos. due 27th Feb. 190//1 1 // 
 205. Ditto Rob. Brown, 70ct.6mos. // 10th Apr. 312 // 5 // 
 
 See Cash-Book 16th inst. 502 //16 // 
 
 Sales on Commission Dr. to 15ir John Towers, 
 
 ForNetProceedsDfl5Hhd8.SugarbytheHappy-Return,due7thMar. 437//15 //9 
 
 10 Pun. Rum .,»... ditto 17th Mar. 138//11 //I 
 
 2983 14 
 
 2185 
 
 12 
 
 2164 
 
 2264 
 
 11 
 
 345 
 
 576 6 
 
 10 
 
(14) 
 
 DAY-BOOK. 
 
 Glasgow, Uh ISovemher, 1817. 
 
 319 
 
 
 Sales on Commission Dr. to Sundries, 
 
 
 
 
 
 For the Duty and Freight on the Import Weight ©f the Produce consigned us 
 
 
 
 
 
 by the Minerva, from St. Kilts, which arrived at Greenock on the 20th ult. 
 
 Sugar. 
 Sir Richard Parnell, 35 Hhds. 484 // 1//21 
 
 
 
 
 
 
 
 
 
 Francis Barlow, 30 416 // 3//14 
 
 
 
 
 
 Hector & Daniel Riley, 40 558 // 3 // 7 
 
 
 
 
 
 John Vanderkemp, ... .45 (il4 // 2 // 7 
 
 
 
 
 
 150 2074//2//21 
 
 
 
 
 
 Duty, at 2G/8, ^ Cwt. 2766 // 5 // 
 
 
 
 
 
 Freight, at 5/6,....//.. 570//10//9 
 
 
 
 
 
 3336//15 // 9 
 
 
 
 
 
 Rum. 
 
 
 
 
 
 Hector & Daniel Riley, 20 Fun. 22//15 Gallons, 
 
 
 
 
 
 John Gay, 20 22//10 
 
 
 
 
 19 
 
 40 44 //25 
 
 Freight, at 54d . . // . . 101 // 8 // 1 
 
 Cotton. 
 
 David Hume, 20 Bags, 4480 lbs. 
 
 Thomas Lambert, 10 2315 
 
 30 6795 
 Duty, at 16/8, ^ lOOlbs. 56//12 // 6 
 Freight, at l|d. ^Ib 42 // 9 // 4 
 
 
 
 
 
 99 // 1//10 
 
 3721 
 
 13 
 
 2 
 
 
 3721//13.'2 
 
 To Duties,... for Amount as above,. ..3007 // 5 v 
 
 To Voyage I. of the Minerva, . . for Freights as above, 714 // 8 // 2 
 
 
 1 1 
 
 Store in St Kills Dr. to Sundries, 
 
 
 For Amount of Goods shipped on board the St. Ann, Campbell, consigned 
 
 
 
 
 
 to Wm. Fullarton, our Partner and Manager there, as ^ Invoice and Bill 
 
 
 
 
 
 of Lading transmitted him. 
 
 
 
 
 18 
 
 Invoice Book, page 1". 
 
 
 
 
 To Herring for Cost of 1 50 Barrels 270 // // 
 
 To Debts Payable, for Freight due the Owners of St. Ann,. . 116 y b u Q 
 
 . 
 
 To Tontine Insurance Co,.for Prem. on £2000, at 7 Guin, ^ Ct. ? -,-o in 
 
 to return 2 f Ct. for Convoy & Arrival, Pol. 110/. | ^^^'''^ " " 
 
 
 
 
 . 
 
 2272 
 
 3 
 
 // 
 
 
 Francis Barlow Dr. to Company Assurance, 
 
 18 
 
 For additional Premium on £800 underwrote by us ^ the Eagle. 15th ult.» 
 she not being ready to sail with the Fleet 25th July, and could not before 
 
 
 
 
 
 the 1st of A ugust with Convoy, at 4 ^ Cent. ,. •.... 
 
 32 
 
 // 
 
 // 
 
 oc 
 
 ,.,,.. ^JJ^ • ' — ■ — " 
 
 Sold John Reid, 
 
 18 
 
 No. 206, Bill at 5 mos. due 28th April. 
 
 540 
 
 //' 
 
 // 
 
 Sales on Commission Dr. to Murray & Waller, 
 
 m 
 
 ForNetProceedsofl5Hhds.Sugar^theHappy-lleturn,due7Mar. 444 // 9 // 8 
 
 5 Pun. Rum ditto 17 //. . . . 76 // 1 // 4 
 
 70 Planks. Mahogany..ditto 28 Apr, 460//1 1 // 8 
 
 
 
 
 
 
 980 
 
 2 
 
 8 
 
 ... 
 
320 
 
 19 
 
 20 
 
 10 
 
 20 
 
 DAY-BOOK. 
 
 Glasgow, 25/A November, 1017. 
 
 (13) 
 
 Sundries Drs. to Sundries, 
 
 For Goods shipped on board the Dolphin, Richard Lyon, for Jamaica, 
 by Order and for Account of the following persons, as ^ Invoices 
 dated this day. 
 
 — Drs.— 
 
 I. B. pa. 
 
 j Mdse. with 
 |Cliar,&Coni«>, 
 
 Proprietors of Hopewell Estate, 604'/16//i} 
 
 Moses Louis I 282//15 // 4 
 
 Simon Turbutt, I 2«0 // // 6 
 
 Sir John Towers, | .287 // 7 // 6 
 
 Matthew Goodair, OGO // 7// 11 
 
 John Hanson,. , ! 114 // 3 // 1 
 
 William Hanson, 99//I6//6 
 
 Meymott & Co 173 // 5//10 
 
 J. & D. Kiiisey, ! 33 // 8//11 
 
 4'fU!t. ■• 
 — Crs.— 
 
 To Merchandise, 2225 // 2 // 3 
 
 To Herring cost 3/. 345 barrels, 
 
 To Insurance, 
 
 Herring cost. 
 
 90 // // 
 108 // // 
 
 126 // // 
 135 // // 
 
 1C2 // // 
 
 621 ;/ // 
 
 Insurance 
 with Com". 
 
 70// 14 //7 
 39//12//11 
 
 11 //1 7 //5 
 37//17 // 4 
 
 19vl9 ,'/ 2 
 
 210 1/1 1/ 5 
 
 Insurance Dr. to Sundries, 
 
 For Premium on £2280, insured on Goods ^ the Dolphin, Lyon, 
 
 Greenock to Jarpaica, at 8 Guineas f^Cent. to return 3 ^ Cent, for 
 
 Convoy and Arrival. 
 
 To Tontine Insurance Company. . . .£1655, part of the above, Pol. 93/6, .... 
 
 To Company Assurance, 625, ditto, 38/6 
 
 Sales on Commission, Dr. to Sundries, 
 
 For the Duty and Freight on the Import Weight of the Produce consigned 
 us by Meymott & Co. (^ the Caledonia. 
 Sugar. ' . Rum. Cotton. Mahogany. 
 
 10 Hhds. 135 2qrs. 5 Pun, 554 gall. .5 Bags, 988lbs. 50 Planks. 2570 feet.' 
 
 Duty on Sugar, at 26/8, c^ cwt 180wl3 // 4 
 
 Freight on ditto, at 6/. ...v 40//13 // 
 
 221 // 6 // 4 
 
 Customs on Rum, at lOd. ^gall 23 // 1 // 8 j 
 
 Freight on ditto, at 6d // 13//17//0 ! 
 
 36/rl8 // 8 
 
 Duty on Cotton, at2d.^lb 8//4//8 I 
 
 Freight on ditto, at i}d. ...// 6 // 3 // 6 ' 
 
 14 // 8 // 2, 
 
 Duty on Mahogany,... 26//12//0 
 
 Freight on ditto,. .'.at Hd. ^foot, 16 // 1 '/ 3 
 
 42 //13 // 3 
 
 ..,, .., 315 II Q II b 
 
 To Duties,... for Amount as above, 238'/ll // H 
 
 To Debts Payable,.... .for Freights due the Owners of the Caledonia. 76//14 // 9 
 
 Company Assurance Dr. to Meymott & Co. 
 
 For the return of Premium on £535, underwrote by us the 21st ult. for 
 Convoy and Arrival of the Caledonia, at 4 ^Cent 
 
 765 11 
 4.30; 8 
 2601 
 
 455! 
 407i 
 249 
 
 09 
 173 
 215 
 
 3056 
 
 143 
 54 
 
 19H 
 
 315 f 
 
 21 8 
 
(14) 
 
 DAY-BOOK. 
 
 Glasgow, 4th December^ 1817. 
 
 321 
 
 22 
 
 Sold Greenock Sugar-House Company, 
 B. 30 Hhds. 422 // 0//22 
 V. 25 // 340 // 3 // 3 
 
 55 762 u 3//25 Net, @ 77/9. ^ Cwt. . , 
 
 No. "207. Bill @ 4 mos. due 7tli April. 
 
 : 6. 
 
 29(>6 
 
 Company Assurance Dr. to Darby & Dare, 
 
 For amount of the Salvage on our Subscription of £800 on Sugar and 
 
 Cotton, underwrote by the Eagle from St. Kitts, taken, retaken, and 
 
 carried into Kinsale, which we have desired them to pay at 12| ^ Cent 
 
 If we are subjected to any average Loss, it will appear afterwards. i 
 
 Sold James Forbes & Co. Dublin, 
 
 I D K. 10 Pun. Rum, containing 1121 gallons, 
 J H. 25 // 2753 // 
 
 22 
 
 35 3874 gallons, @ 3/6. . . 677//19 // 
 
 M&Co. 50 Planks Mahogany, ... 2570 feet @ 2/9. . . 353 // 7 // 6 
 
 1031 // 6 // 6 
 Charges at shipping paid by Alan Ker, & Co.... 2//16 // 6 
 
 No. 214. Reed, their Accepce. at 4 mos. due 9th April,. . 534 // 3 // 
 
 215. their Draft on Cha. O'Brien & Co. Lono. 
 
 due 9th March, .... 500 // // 
 
 1034 // 3 // 
 
 22 
 
 Sales on Commission Dr. to Sundries, 
 
 For Net-proceeds of Produce sold this day on account of the following, 
 as ^ Sales-Book. 
 To Francis Barlow,,.. .30 Hhds. Sugar ^ the Minerva, due 7th Apr. pa..... 
 
 To John Vanderkemp, 25.... ditto, ditto, 7th..// 
 
 To J. & D. Kinsey 10 Pun. Rum <^ the Happy-Return, 9th. // 
 
 To John Hanson, 17 Hhds. Sugar ditto 7th Mar. 489 // 6 // 8 
 
 25 Pun. Rum, ditto, 9th Apr. 388//14 // 5 
 
 ToMeymott&Co 10 Hhds. Sugar .... ditto, 7th Mar. 307// 12 // 4] 
 
 50 Plks. Mahogany ^ the Caledonia, 9th Apr. 326 // 8//10j 
 
 100 
 
 1034 
 
 /^b a^ili iKiiiaixtii «aoo^i 
 
 Mi lUi'L 
 
 905 
 730 
 158 
 
 878 
 
 634 
 
 10 
 
 10 
 
 3306 
 
 4 M 
 
322 
 
 X)AY-BOOK. 
 
 Glasgow, 9th December, 1817. 
 
 (l.>) 
 
 22 
 
 23 
 
 15 
 
 23 
 
 23 
 
 22 
 
 Sold the Grocers, 
 
 R 20 Hhds Sugar, Net 284 // 0//14, @ 78/9. ^ Cwt 
 
 John Hamilton,.. . .No. 208, '^ /'223//I5 // 
 
 John Swanston & Co. . . 209, 9 I 223 //1 5 // 
 
 John Wilson «fe Co 210, >Bills@4 mos. due 12 April,< 223//15 // 
 
 Charles Walker 211, 1 i 223//14//11 
 
 George Loban, 212,J V223//14//11 
 
 1118//14//10 
 JO.- ._ 
 
 John Hanson Dr. to Sundries. 
 
 Received advice of his having died at St. Elizabeth's Jamaica, on the 23d Oct. 
 last. His brother William, who succeeds in the Management of his Affairs, 
 has desired us to furnish him with our Account Current, to the date of 
 receiving the intelligence of his death in his own name, and to transfer the. 
 Balance, and continue the Account in the name of W. Hanson, for the 
 Estate of Jn. Hanson deceased. This we accordingly comply with. 
 
 To Bills Payable,.... for Bill in favour of Grahame^due 10 Jan 120//17 n 6 
 
 Watt,..^. // 15 // .... 117//10'/0 
 
 To Charges, for Postage and Stamp Bills, 
 
 To Interest, <^ Account, , 
 
 To Profit & Loss, .... for Commo. on Bills @ i ^ Cent. 
 
 1118 
 
 14 
 
 10 
 
 John Hanson Dr. to W. Hanson, for the Estate of John Hanson, deceased. 
 
 For the Balance due to the deceased, as ^ Account Current of this date, 
 and thus transferred by the Survivor's desire, 
 
 -13.— 
 
 Sold Port-Glasgow Sugar-House Company, 
 
 P 35 Hhds. Sugar, Net 490 // 3 // 8, @ 78/ ^ Cwt. 
 No. 213, Bill @ 4 moi. due 16th April. 
 
 /'otiol :u!J lo 1{UJ0-5>." no '/rJi 
 
 238 
 
 // 
 9 
 1 
 
 7 6 
 
 18 6 
 
 9 4 
 
 310 
 
 249 
 
 19 2 
 
 516 
 
 7 3 
 
 1914 
 
 14 4 
 
 Wolfe & Eraser, Dr. to Store in St. Kitts, --u? .ah 
 
 For Net Proceeds of the following, consigned thcin from our Store, by 
 the Triton in Sept. last, as ^ Account Sales furnished us this day. 
 
 (1) 5 Pun. Rum, 10 .Ian 72//10 // 
 
 (2) 5 Bags Cotton, 15 // 76 ^/ 2 // 9 
 
 (3) 10 Hhds. Sugar, payable 23 Feb 330//11 // 6 
 
 "Jra»8 .*sbdH . -r—. ■ — - 
 
 Sales on Commission Dr. to Sir Richard Parnell, 
 
 For Net Proceeds of 35 Hhds. Sugar by the Minerva, due 16 April, as <^ 
 Sales-Book, finished this day, 
 
 _ 17. . 
 
 Sold John Syrae & Co. 
 
 R 20 Pun. Rum, containing 2215 Gallons, @ 3/10 424//I0//10 
 
 Cash, 24th inst. Pence not paid, // 0//10 
 
 Entered ^ Cash-Book, 424//10 u 
 
 479 
 
 1060 
 
 4 3' 
 
 7 9 
 
(1(5) 
 
 DAY-BOOK. 
 Glasgow, 11 th December, 1817. 
 
 3-23 
 
 23 
 
 22 
 
 23 
 
 Sundries Drs. to Edward Jones, : 
 
 Bills Receivable, .... for his Draft on, and accepted by, D. Giles & A Champion,; 
 
 Esqrs. dated 1st. Dec. at 3 mos. payable in London, No. 216. 132//13 // 2j 
 
 5nios do 217. 106 // 2 // 6 
 
 7njos do 218. 152//11 // 21 
 
 
 
 John Public, for Loss of 5/3, ^ £ lost by Jones, 
 
 On being obliged to retire E. Jones' Acceptance the 27th iilto. due 23d, — we wrotejj 
 to Ingram, Hnnter, & Co. to inquire respecting him. They have informed us, thatjl 
 Jones has become insolvent, and his affairs were found in great confusion owing to 
 his improper mode of keeping his Books ; but that he has made the following pro- 
 posals to his Creditors, with security upon D. Giles Si A. Champion, Esqrs. 
 5s. per £ in 3 months, from Ist- Dec. 
 
 4s 5 ditto 
 
 5s. 9d 7 ditto which we have accepted of, 
 
 and received the Hills as above. 
 
 901 
 139 
 
 530 
 
 6 
 5 
 
 12 
 
 10 
 10 
 
 _! 
 
 8 
 
 Sales on Commission Dr. to Hector & Daniel Riley. 
 
 Tor Net Proceeds of 20 Hhds. Sugar ^Minerva, due 12 April, 623//19 i> 2 
 20 Pun. Rum, <|f ditto, 24inst.. 262//6//1; 
 
 23. 
 
 886 
 
 James Forbes & Co. Dr, to Sundries, 
 
 For Net Proceeds of 80 Planks Mahogany consigned them in July, due 1st 
 
 January, as ^ Account of Sales received this day. Amount to 
 
 £285//il // 6 Irish, Exchange 10| ^ Ct. is £258 // 8 w 9 Sterling. | 
 
 To Sales on Commission,, .for Freight and other Charges paid here,. . 31 //16 // 
 
 our Commission on £258 // 8 // 9, at 2^ <^ Ct. 6 v 9 i/ 2 
 
 38 
 
 To Murray & Waller, .... for the Net-Proceeds due them, , l! 220 
 
 24 
 
 24 
 
 _24. 
 
 Alan Ker & Co. Dr. to Voyage IIL of the Happy-Return, 
 
 ' ■ For Freights, &c. from Jamaica, received by them on our Account from the 
 following persons ^ their letter of 22d. current : 
 
 James Cunningham & Co 103//10 // 6 
 
 Malcolm Brown & Son, 86//14 // 
 
 William Monteath 75//16 // 9 
 
 Gray & Colman, 130 // 8 // 5 
 
 Henry Simpson & Co 42//13 // 
 
 Thomas Bannermau, 11 // 4 // 4 
 
 Greenock Bank Dr. to Alan Ker & Co. 
 
 For Money paid into the Bank on our Acct.< 
 
 their letter of the above date. 
 
 258 
 
 11 
 
 450 
 
 270 
 
324 
 
 DAY-BOOK 
 Glasgow, 24th December, 1817. 
 
 (17) 
 
 23 
 
 Sundries Drs. to Store in St Kitts, 
 
 For the Total Loss on Sugar by the Spooner from St Kitts to London, 
 
 insured the 6th September. ...,...,.. 450 // // 
 
 Premium, 33 // 1 // 6 
 
 And Average Loss on the Sugar & Rum by the Basseterre from 
 St Kitts to Liverpool, insured same day £275 @ £25//7//9 ^ 
 
 Cent.; being the damages awarded, 69// 16 // 3 
 
 Premium, .,..,, 20 // 4 // 3 
 
 416//18//6 
 
 49//12 <r 
 
 466//10 // 6 
 
 John Alston & Sons, for the above Premiums due the Underwriters, 
 
 Bills Receivable, received H. Riddell's Pro. Note at 3 mos. No. 219, 
 
 G. Hamilton's, 3 220, 
 
 31 . 
 
 53 // 5 // 9 
 
 416// 18 //6 
 
 49 //1 2 I/O 
 
 24 
 
 Voyage IIL of the Happy-Return Dr. to Sundries, 
 
 For a State of Her Accounts inwards — particulars in the Ship's Books. 
 
 To William Cuming. For the following paid by him 
 
 At Greenock, after settling Accounts at outfit, 16 // 4 // 3 
 
 At Cork, including Victualling Bill and his own Expences,. . . . 113//15 // 9 
 
 At Jamaica, for repairs. Fresh Provisions when there. Craft 7 -^^ _ _ 
 
 hire, Doctor's Bill, Horse hire, &c j- loo // b // J 
 
 His Own, Mate's, Men, and Boys' Wages during the Voyage, ) 
 
 deducting a month's advance at Sailing, y 
 
 His Own Expences in Jamaica and Portage home, 25//15 // 
 
 A Present for extra attention, 10//10 // 
 
 Discharge,includingCustomhousedueSj Jobbers, Tavern-bill,&c. 29//11 // 6 
 
 449 //lO // 
 
 800// 12 //9 
 He received from Mr. Hutcbeson for his passage home in the ) «« ,- « 
 
 r^ u- J . c * • *i. c* ^ 36//15 // 
 
 Cabiu, and two Servants in the Steerage, j 
 
 To Charges, for the proportion of expences here on the Voyage agreed on, 
 
 24 
 
 Voyage I. of the Minerva Dr. to Sundries, 
 
 For Amount of Her Accounts inwards — particulars in the Ship's Books. 
 To James Noble, Master, ..for the same, 815//17 // 2 
 
 He reed, for Mr. & Mrs. Thompsons' Passages, with two Chil- 
 dren & Nurse in the Cabin, & Negro Boy in the Steerage 
 
 To Charges,, .for proportion of expences here on the Voyage, 
 
 tl 
 
 68 // 5 // 
 
 25 
 
 Outstanding Accounts Dr. to Voyage HL of the Happy-Return. 
 
 For Freights &c. from Jamaica owing by the following persons at this date; 
 
 James Simpson, On I Hhd. Sugar, with 6/6, Charges, 4 // 6 // 
 
 Peter Smith, 3 Barrels do 5/3, 2 // 4 // 3 
 
 Robert Hardy, 4 Pun. Rum, 15/. ........ 11//13//0 
 
 Richard Caldwell, 1 Bag Cotton, 2/6, 1 //16 // 6 
 
 25 
 
 Outstanding Accounts Dr. to Voyage L of the Minerva. 
 
 For Freights &c. from St Kitts owing by the following Persons. 
 
 William Miller, On 1 Tierce Sugar with 5/, Charges, 
 
 David Fergus, 1 Barrel do 1/9, 
 
 Charles Jackson, I Bag Cotton 2/6, 
 
 2//17 // 6 
 
 0//14 // 1 
 
 1 // 8 // 6 
 
 Walter Paterson, 2 Pun. Rum, 7/6, 5//18..6 
 
 519 
 
 16 
 
 763 
 26 
 
 17 
 5 
 
 790 
 
 747 
 26 
 
 773 
 
 12 
 5 
 
 17 
 
 19 
 
 19 
 
 10 
 
 18 
 
,18) • 
 
 24 
 
 •25 
 
 25 
 
 25 
 
 24 
 
 24 
 
 24 
 
 29 
 
 DAY-BOOK. 
 
 Glasgow, 31st December, 1B17. 
 
 325 
 
 Voyage II. of the Minerva Dr. to Sundries, 
 
 For amount of the following Accounts at outfit, for St. Kitts : 
 
 To Alen Ker & Co. Agents 
 
 To Captain James Noble, for Sundries paid by hiui ; deducting a month's advance. 
 
 To Debts payable, For Amount of the following Tradesmen's Accounts, 
 
 Scott&Co Carpenters,,... 121 //Id t/0 
 
 William Robertson & Co. Smiths, 22 // b' // 9 
 
 Hugh Moody, Provisions, .... 96 // 7 '/ 6 
 
 Johnston, Biscuit Baker,.. 5?// 12 // 4 
 
 Robert Wilson, Ship Chandler, 16 // 3 // 
 
 To Merchandise, for 4 additional Guns, 6 Pieces Sail Cioth, 
 
 2 Hawzers, and 2 Anchors, 
 
 Sundries Drs. to Voyage II. of the Minerva,- 
 
 For Amount of the following Freights Outwards to Collect : 
 
 Outstanding Accounts,. .Owing by Houston & Co 95 /' 4 // 9 
 
 Simpoon, Urown, & Co 53 // 4 // 
 
 Dun, King, & Co 44 // 1 // 
 
 Hunter & Smith, 51//11 // 1 
 
 Cleraont & Hay, 57 // 6 // 8 
 
 Alan Ker & Co. . . for the following under their Collection at Greenock : 
 
 John Robb, 3 // 5 // 6 
 
 Jacob Brown & Son, 5//14 // 9 
 
 William Laing <fe Co 13 // 4 // 
 
 Charges Drs. to Alan Ker & Co. 
 
 For Amount of their Accounts inwards on the Cargoes by the Vessels, with 
 Chargeson delivery, as Cellar-rent, <^ Accounts furnished us tothisdate 
 
 Alan Ker & Co. Drs. to Sundries, 
 
 For the following Sums received on our Account, agreeable to their letter 
 of this date, 
 To Merchandise,,. for Bounties & Drawbacks on the Goods exported to St. Kitts 
 
 and Jamaica, 
 
 To Voyage I. of the Minerva, for freight from St. Kitts received of 
 
 James Thomson, .... * 3//16 // 
 
 Andrew Brown, 6 // 5 v 9 
 
 Sundries Drs. to Sundries, 
 
 For Interest, Commission, and Postages, due the following, as ^ Accounts 
 
 — Drs — Current received up to this date : I 
 
 Interest, due Lefevre<fe Co. Bankers, London, 29//15//10; 
 
 Profit&Loss,forCoramissionon£l750@|^Cent. on Bills remitted them, 8// 5 // 
 
 Charges,., . .for Postages due them, // 9 i/ 0\ 
 
 Interest, due Jos. Gattey & Co. Bristol, 18//10 // 8 
 
 Profit&Loss, forCommissionon£810, @ ^^CentonBiilsremittedthem, 4// 1 // Q 
 Charges,.. . .for Postages due them, // 9 // 
 
 — Crs— 
 To Lefevre & Co 
 
 62 // f/ 6 
 
 75 
 22 
 
 320 
 156 
 
 575 
 
 301 
 
 22 
 
 280 
 
 206 
 
 10 
 
 216 
 
 38 
 
 To Jos. Gattey <fe Co I 23 
 
 10 3 
 1510 
 
 13 
 
 15 6 
 
 19 
 
 10 
 8 
 
 62 1 // 
 
 4 N 
 
326 
 
 DAY-BOOK. 
 Glasgow, 31st December, 1817. 
 
 (19) 
 
 28 
 
 Sundries Drs, to Sundries, 
 
 From Our Accounts-Current, rendered of this date, being for Bills under 
 Acceptance, Commission on Bills, and Money paid, Postages, Stamp- 
 Bills, and Interest, as ^ Account-Current Book : 
 — Drs. — Page 
 
 Hector & Daniel Riley, Commission on £410//15 money paid, at | ^ Ct. 2 // 1 // 
 
 Postage 5/4. Stamp-Bills 25/ ". 1//10//4 
 
 Interest, 12 //G// 2 
 
 Sir Richard Parnell,. . Bill in favour of Murray, due 3d February, . . 243 *» 5 // 
 
 Ditto, Campbell, 17th // 196//15//0 
 
 Commission on the above £440, 2 v 4 // 
 
 Postage 2/4. Stamp-Bills 10/ 0//12 // 4 
 
 Interest as «^ Account, 18//10 // 9 
 
 Francis Barlow, 
 
 . Bill fav. Holmes, due 4th January 334//19 // 
 
 Ditto,.. Moody,.... 16 // 114vl3//0 
 
 Commif»«^n on £731//5 3//13//1 
 
 Postage 6/ Stamp-Bills. 10/ 0//16 // 
 
 Interest, 11 // 2 // 8 
 
 John Vanderkemp,,, 
 
 Sir John Towers, ., 
 
 .Bill fav. Riley due 10th March, 70 i^4//0 
 
 Commission on £631 // 5 // 6, 3 // 3 // 1 
 
 Postage 5/. Stamp Bills 10/ 0//15 // 
 
 Interest, 11//3//10 
 
 .Commission on £351 // 6 // 9, ^ 1//15 // 1 
 
 Postage 7/4. Stamp-Bills 20/ 1 // 7 // 4 
 
 Interest, 18y/18 '/ 2 
 
 Moses Louis, 
 
 .Commission on £113// 10 ..«'.mU|»« 
 
 Postage 4/8. Stamp- Bills 15/. . , . . . *i*r£«k(i( 
 Interest, rv - .% ■ * . i 
 
 0//11 // 4 
 
 -•0//19 // 8 
 
 6//12//10 
 
 Simon Turbutt, 
 
 .Commission on £767, 3//16 // 8 
 
 Postage, 0//18//8 
 
 Interest, 14//17 // 
 
 Matthew Goodair,., 
 
 William Hanson, ., 
 
 .Bill fav. Kerr, due 5th February, 133//17//4 
 
 Commission on £432 // // 1 , 2. // 3 // 2 
 
 Postage 6/8. Stamp-Bills 21/6 1 // 8 // 2 
 
 Interest, 13// 7// 4 
 
 , Bill fav. Stewart, due 12th February, 241//12 // 
 
 Commission on £807// 19 //9, 4 // 0//10 
 
 Postage 9/4. Stamp-Bills 12/6 , 1 // 1//10 
 
 Interest 13//14 // 8 
 
 Meymott & Co. 
 
 .Bill fav. Dundas due 20th February, 315 // 4 // 
 
 Commission on £796//9 3//19 // 8 
 
 Postage 11/. Stamp-Bills 30/ 2 i/ 1 // 
 
 Interest , 9//19 // 
 
 Continued. 1820 
 
 15 17 
 
 \ 
 
 461 
 
 465 
 
 85 
 
 22 
 
 19 
 
 150 
 
 260 
 
 331 
 
 11 
 
 10 
 
 12 
 
 16 
 
(20) 
 
 DAY-BOOK. 
 
 Glasgow, 'Sist December, 1817. 
 
 327 
 
 28 
 
 SundriV.s Drs. to Sundries, Continued, .... 
 
 Murray v-fe Waller,* Bill fav. Erskine, due 25lh Feb 680 //lO r/ 
 
 Commission on £996 // 1, at I <^ Cent 4'/19//7 
 
 Postage 11/. Stamp-Bills 27/6, 1 //18 // 6 
 
 Interest, 13 // 5 // 6 
 
 22 
 
 Mures, Fordyce, & Co. Bill fav. Harris, due 5th March, 478 // 2 // 6 
 
 Ditto,.... do 12th..// 145//18//0 
 
 Commission on £81 5 // 6 // 5, . . 1 4 // 1 // 6 
 
 Postage 11/8, Stamp-Bills 17/6 1 // 9 // 2 
 
 Interest, 1 //I I // 4 
 
 SamuclJohnson, .Bill fav. Gay, due 20th Jan 310// 14 // 6 
 
 Commission on £603 // 18 // 4, 3 // // sj 
 
 Postage 9/8, Stamp-Bills 15/ 1 // 4 // 8 
 
 Interest, 6 // 3 // 2 
 
 Proprs. of Hopewell Estate, Commission on £173, 15/ 0//17 // 4 
 
 Postage 20/. Stamp-Bills 30/ 2//10 // 
 
 Interest, 11 // // 8 
 
 14 // 8 // 
 And the Balance of that Account is transferred as under. 
 
 To J. & A Sidney for their two thirds of do. 735// 12 // 
 To Hopewell Estate, our one-third of do.. . 367 '/16 // 
 
 1820 
 
 700 
 
 631 
 
 321 
 
 John & Arch. Sidney, . . Bill fav. Lafont, due 7th Jan ,568// J 9 // 
 
 Ditto,.. Louis, 10th Feb 81//14 // 6 
 
 Commission on £923 // 7 // 6, 4// 12 // 4 
 
 Postage, // 3 // 4 
 
 Interest, 1 // 6 // 2 
 
 John & David Kinsey, . . Postage 2/8, Stamp-bill 4/ // 6 // 8 
 
 Interest, 6// 3// 11 
 
 John Public, Commission on £530//12 // 8, 2//13 // 
 
 Postage 5/. Stamp-bill 5/ 0//10 // 
 
 Interest, ^ 9 // 5 // 9 
 
 Ingram, Hunter, & Co. Interest, 
 
 John Emmott, Postage, 
 
 Charges, Postage due Ingram, Hunter, & Co 
 
 Interest in fav. of John Emmott, ...... 35//13//10 
 
 ditto William FuUarton, 7//5//11 
 
 Crs. 
 
 From the Preceding. 
 To Bills Payable, For the following Bills under Acceptance, viz. 
 
 Sir R. Parnell, fa v. Murray, No. 131, due 3 Feb. 243 // 5 // 
 
 Ditto, //..Campbell, ...133, // 17 // 196/15 // 
 
 Francis Barlow, // ..Holmes, 125, // 4 Jan. 334//19 // 
 
 Ditto, //..Moody, 126, // 16 '/ 114//13//0 
 
 J. Vanderkemp, //..Riley.. 141, // lOMar. 70 // 4 // 
 
 Matthew Goodair, .. // ..Kerr, 132, // 5 Feb.l33//17 // 4 
 
 William Hanson, //..Steward, ...1;J6, // 12 // 241//12//0 
 
 Meyraott& Co // ..Dundas, 138, // 20 // 315 // 4 // 
 
 Murray & Waller, ... // ..Erskine, ...134, // 25 // 680// 10 // 
 
 Mures,Fordyce&Co. // ..Harris, 142, // 5Mar.478 // 2 // 6 
 
 Ditto, //..ditto, 143, // 12 // 145//18//0 
 
 Samuel Johnson, // ..Gay "127, // 20 Jan. 310//14 // 
 
 J. & A. Sidney // ..Lafont, ......122, // 7 // 568//19//0 
 
 Ditto, //..Louis, 130, // 10 Feb. 81//14//6 
 
 Carried forward, 
 
 13 
 
 1117 
 
 656 
 6 
 
 16 
 
 15 
 10 
 
 12 
 
 9 
 
 42 
 
 5319 
 
 14 
 
 7 
 
 19 
 12 
 
 3916 7 4 
 
328 
 
 DAY-BOOK. 
 
 Glasgow, 3lst December, 1817. 
 
 (21) 
 
 29 
 
 25 
 
 25 
 
 25 
 
 25 
 
 29 
 
 Sundries Drs. to Sundries, 
 
 Continued, 
 
 To William Fullarton's Accot. Proper, Interest on it, , 
 
 To John & Arch. Sidney, . .for their two-thirds of the Balance of Hopewell Estate, 
 
 To Hopewell Estate our one-third, for one-third of ditto, ^ 
 
 To Ingram, Hunter, & Co. for Postages due them, 
 
 To John Enimott, for Interest due him, 
 
 To Charges, for Postages and Stamp-Bills, , 
 
 To Interest for the Amount, 
 
 To Profit & Loss, for Commission on Bills and Money paid 
 
 Sales on Commission Drs. to Charges, 
 
 For the Amount included in the Sales, as also for the further Proportions 
 particularly applicable thereon, — Being for Custom-house Entries,Officers' 
 Fees, Cooperage, Carriage to the Cellars, Sugar Samplers, Bottles for 
 Rum Samples, Charges on Delivery, and Cellar Rent : 
 
 Sugar, on 315 Casks Sold, 147 //19 // 3 
 
 50 Hhds. on hand, 21 // 5 v 
 
 80 Pun 
 
 Rum, 
 
 on 
 
 Cotton, on 
 
 sold, 36 // 6 // 
 
 27 ditto on hand, I)wl5 v 9 
 
 20 Bags sold 4//15//0 
 
 40 (fitto on hand, 8// 10 // 
 
 Mahogany, . ... ^ ... on 120 Planks sold. 
 
 Further Charges particularly applicable to the above, for Agency, 7 
 Postage of Letters, and Incidents, &c j 
 
 Merchandise Dr. to Charges, 
 
 For Charges on Goods shipped ^ the St Ann, for St Kitts, . 
 Ditto ^ the Dolphin, for Jamaica, 
 
 Sales ou Commission Dr. to Interest, 
 
 For Interest oa the Duty & Freight on the following ; 
 
 Sugar, ....on 335 Casksby the Company's Ships on the Duty, 87 //J 3 // 3 
 
 65 by other Vessels on Duty & Freight, 14// 15 // 3 
 
 50 on hand, , 30 // 3 // 
 
 Rum, ....on 93 Pun. sold till due, 6//11//6 
 
 27 '/ on hand since Importation, 5//10 // 
 
 Cotton, ..on 40 Bags sold till due, 2//13//0 
 
 40 // on hand since Importation, ...... 5//17 // 2 
 
 Mahogany, on 120 Planks sold till due, 
 
 Merchandise Dr. to Interest, 
 
 For Interest on Goods on hand to this date, 
 
 Charges Drs. to Sundries, 
 
 For Six Months' Salary due the Clerks this day : 
 
 To Alexander Young, 
 
 To Thomas Wallace, , 
 
 11 
 
 3916 
 
 7 
 
 735 
 
 367 
 
 // 
 
 35 
 
 20 
 
 188 
 
 47 
 
 7 
 
 5 
 12 
 16 
 
 7 
 13 
 
 7 
 11 
 12 
 
 4 
 
 U 
 
 1/ 
 II 
 11 
 10 
 5 
 1 
 1 
 
 5319 
 
 12 
 
 8 
 
 169 
 46 
 
 IS 
 
 6 
 
 234 
 
 i 45 
 
 4 
 
 1 
 
 5 
 
 8 
 
 io 
 
 3 
 2 
 
 3 
 9 
 
 // 
 3 
 
 li 
 1 
 
 4 
 
 280 
 
 13 
 21 
 
 34 
 
 7 
 12 
 
 19 
 
 6 
 
 1 
 
 7 
 
 1 
 i 
 
 132 
 
 i 
 12 
 
 8 
 1 
 
 11 
 
 1 
 
 10 
 
 // 
 
 G 
 
 6 
 
 2 
 
 5 
 
 154 
 
 3 
 
 7 
 
 22 
 
 75 
 
 30 
 
 13 
 
 // 
 // 
 
 2 
 
 // 
 II 
 
 105 
 
 // 
 
 II 
 
(22) 
 
 DAY-BOOK. 
 
 329 
 
 Glasgow, Slst December^ 1817. 
 
 29 
 
 At a Meeting of the Partners of this Concern, Mr. Williamson as Attorney for our 
 William Fullarton being present, it was agreed on, that at this Balance the Part 
 ners should only draw Interest in proportion to a Stock of £15,000, to be in- 
 creased hereafter as circumstances may warrant. It was also tixed on, that no 
 Interest should at present appear on borrowed Money until the same became 
 due, or was paid. 
 
 To G. A. Hamilton, ..... .6 Months Interest on £5000, 125 // // 
 
 To John Grahame, « . .Ditto, 5000, 125 // // 
 
 To William Fullarton, ,...Ditto,.....,,^^j,^^i.5000, . . ^»^ ^,^»^,-, 125 // // 
 
 
 (-3; MO i;m' 
 
 y^ittfot^f 
 
 375 
 
 4 O 
 
330 SALES-BOOK. (1^ 
 
 Dr. Sales of 40 Hogsheads of Muscovado Sugar, received ^ the Happy-Return, 
 
 1817 
 June 
 
 July 
 
 July 
 
 12 
 
 31 
 
 Cwt. 
 
 To Duty on Sugar, 539 u 3w26,. at 26/8. ^ Cent, 
 
 To Freight on do ...at 6/ ...»., 
 
 To Import Charges, viz. Prime & Post Entries, Officers' and \ 
 Agents' Fees, Porterage, Cooperage and \ 
 
 Carriage to the Cellars, .6/6. ^Hd J 
 
 Charges at Delivery, ,,., 2/. ^ do. ,.,,,, 
 
 Interest on Duty, 156 days till 7th November, • . . . 
 
 Cellar-rent, 
 
 Commission on £2105 u\ul %1\ ^ Cent 
 
 To 
 To 
 To 
 To 
 
 To 
 To 
 To 
 To 
 To 
 To 
 To 
 
 Duty on Cotton, 3950 lbs, @ 2d. «^ lb.. . . 
 
 Freight on do @ 1^. // .... 
 
 Import Charges^ @ 2/8. ^ Bag, 
 
 Charges at Delivery, @ 8d. .. // . 
 
 Interest on Duty & Freight, 135 days till 23d. November, 
 
 Loft Rent, , 
 
 Commission on £378//10//10 @ 2| ^ Cent 
 
 To Meymott & Co. their Account Current, for Net Proceeds 
 
 due as follows, . . . .November 7, 
 
 23 
 
 719//19 // 6 
 161// 19^10 
 
 13 // // 
 4 // // 
 
 15 // 7 // 9 
 3 // 8 // 2 
 
 62vl2//6 
 
 32//18 n 4 
 
 24// 13 // 9 
 
 2//13 // 4 
 
 0//13 // 4 
 
 1 // 1 // 4 
 // 6 // 
 9 // 9 // 3 
 
 1134//14 // 
 306//15 // 6 
 
 970 
 
 71 
 
 1042 
 
 1441 
 
 2483 
 
 15 
 
 12 
 
n\ SALES-BOOK. 331 
 
 and 20 Bales Cotton ^ the Atlantic, from Jamaica, on Account of Meymott & Co. 
 
 1017 
 July 
 
 20 
 
 By John Phillips, for 40 Hhds. 
 M & Co. No. 70. 15 ff 2wl6 80. 
 
 71. 16 // 1//10 
 
 72. 14 // 1 // 7 
 
 73. 17 // // 8 
 74. 15 1/9 I/O 
 75. 14 // 2//17 
 
 76. 16 ff 1 w 8 
 
 77. 12 //3 //5 
 78. 16//2//11 
 79. 12 1/ 3//16 
 
 8b 
 82. 
 83. 
 84. 
 85. 
 86. 
 87. 
 88. 
 89. 
 
 Sugar sold 
 
 15 // 2//17 
 14//2//11 
 12 r/2 1/6 
 
 16 // Ovl7 
 
 17 // 1 // 
 
 16 f/ I t/0 
 
 17 // // 7 
 15 1/3 f/0 
 14 // 3//27 
 14 // 2//16 
 
 him, at 4 months. 
 
 90. 14// 3// 4 100. 
 
 91. 13 // 3 // 1 101. 
 
 92. 16 // 1 // 7 102, 
 
 93. 14 // 2 // 8 103. 
 
 94. 13 // 1//14 104. 
 
 95. 15 /r 2 // 105. 
 
 96. n 1/2 f/0 106. 
 
 97. 16>yl;/7 107. 
 
 98. 14 //I 1/6 108. 
 99.J3//2//5 109. 
 
 14// 
 13// 
 14 */ 
 16// 
 13 // 
 15// 
 17 i' 
 13// 
 13// 
 15// 
 
 1 1/6 
 
 3 1/1 
 
 2 1/6 
 1 //4 
 
 3 //2 
 
 2// 6 
 1 //2 
 1//14 
 
 1 //7 
 3// 7 
 
 162 // 1// 13 154 // 3// 17 149 // 3//24 
 
 148 // // 5 
 
 152 «rl//13 
 154 // 3//17 
 149 // 3//24 
 148 // // 5 
 
 605 // 1 // 3 
 Tare & Tret, 58 // 2 // 
 
 546 // 3 // 3 Net, at 77/. ^ Cwt. 
 
 By John Pattison, & Co. for 20 Bales Cotton sold them, at 4 months. 
 
 No. 1. 1//2//6 
 2.1 1/21/4 
 
 3. 2 // 1 // 2 
 
 4. 2 // 0//10 
 
 5. 2 // // 6 
 
 6.1 .2// 2 
 
 7. 2 // 1 i/ 7 
 
 8. 1 // 2 // 1 
 
 9. 2 // 1 // 
 10, 2 I/O 1/2 
 
 9 1/2 I/O 
 
 9//2//12 
 
 9 // 2 // 
 
 9//2//12 
 
 10 // 1 // 3 
 
 7 // 3//27 
 
 37 // 1//14 
 Draft, 20 
 
 11. 2 // // 6 
 12. 1 // 3//24 
 
 13. 2 // 0//10 
 
 14. 2 // 0//20 
 
 15. 1 // 3//27 
 
 10 //I// 3 
 
 16. 2// 0// 16 
 17. 1 // 2 //1 9 
 
 18. 1 // 0//20 
 
 19. 1 // 2//16 
 
 20. 1 // 1//12 
 
 7 // 3//27 
 
 37 // 0//22 
 Tare, . . . I // 3//20 
 
 36 // 1 // 2 or 3950 lbs at 1/11, ^Ib. 
 
 2105 
 
 378 
 2483 
 
332 
 
 INVOICE-BOOK. 
 
 (') 
 
 Invoice of sundry Goods shipped by Hamilton, Graliame, & Co. of Glasgow, on boaro* llie St 
 Ann, John Campbell, Master, for StKitts, on account of our Store there, and consigned to William 
 Fullarton, our Partner and Manager; marked and numbered as <^ margin. 
 
 WF. 
 
 Bale, No. 1. 
 
 2 3 4 
 
 w, U, •*. 
 
 it I 
 
 6—9 
 
 10—13 
 
 14 
 
 15 &16 
 
 17—21 
 22—25 
 
 26 & 27 
 28-31 
 32—33 
 AtoG 
 
 lioose 
 
 Glasgow, 14th November, 1817. 
 
 Best Flaxen white Osnaburgs, 6 pieces, 939 yds. at 9d.<^yd. 
 Negro Boys' bluejackets, sorted 3 sizes,. .6 doz. ..66/.^doz 
 
 .. // ..Men's i 2.. // ....3 ..//.. 78/.. //.. 
 
 Men's Walch-Coats, 1 .,//..102/.. //.. 
 
 Kilmarnock Caps,. .....3 ..//.. ..^9/ . //.. 
 
 Tow Wrapper, 20 yards, at 6d. and Sheet and Packing, 8/9, 
 
 3 Bales Flaxen brown Osnaburgs, 27 ps. 3739 yards, at 7^d. 
 
 Tow Wrappers, 3 ps. Ul. . // . . at 6d 
 
 Sheet, Rope, Straw, and Packing, 
 
 31 // 9 // 3 
 19//16//0 
 11// 14 I/O 
 
 5 // 2 // 
 1 // 7 // 
 0//18 1/9 
 
 5 Casks, containing each 5 doz. Check'd Shirts, at 50/.^doz. 
 Cost of 5 Casks, at 6/. each, 
 
 4 Bales, containing each 12 ps. Negro Blanketing, at 26/.^ps. 
 Canvas and Rope, 
 
 1 Bale, containing 10 pieces bleached Russia Sheeting, at 75/. 
 
 Packing and Canvas, 
 
 2 Hhds. containing 24 pieces blue Milled Kerseys,,. at 53/. 
 
 Cost of 2 Hhds. each 16/6, 
 
 5 Bales.coarse Woollens, Slops, &e. as ^ Bill Parcels inclosed 
 
 4 Trunks. . . .Check'd and Strip'd Holland, Negro Handkfs. 
 
 Nuns Thread,.. 
 
 ?, Ditto, • . . .Irish and Scotch Linen and Sheeting, , , , . 
 
 4 Ditto, .... Bed Tick, Brown Linen, and Huckaback, , . 
 
 2 Ditto, «... Diaper and Damask Table Linen, 
 
 7 Boxes, consisting of Millwedges — Steel Steps— Cart & 
 Waggon "Tyre — Cattle Chains — Sad-irons — Ma- 
 sons', Carpenters', Cooper*, and Smiths* Tools — 
 Hoes & Bills — Axes & Adzes, &c 
 
 Carron-ware consisting of Mill-cases — Sugar Boi- 
 
 • lers — Cog-wheels & Rings — Mill-gudgeons — Iron 
 Pots— Grating Bars, &c 
 
 1 
 
 1 17 tf 3 // 1^ 
 1//10 //6 
 1 // 2 // 6 
 
 62//10//0 
 1//10 // 
 
 57 // 8 // 
 1//13 f/6 
 
 37 //lO // 
 // 8 // 9 
 
 63// 12 I/O 
 1//13//0 
 
 150 Barrels Herring, .....at 36/. 
 
 Charges*'! .rt/nCi 
 
 Calendering the Linens, Holland and Strip'd Checks,.... 
 
 Cartage, Porterage, and Lighterage,.. I 0//14 n 6 
 
 Entry Bond, Bills of Lading, and Primage, 1//16 // 3 
 
 River Freight, 9//15 // 
 
 I // 1 // 9 
 
 J V A V >^i. 
 
 Freight on the Dry Goods, .... , ; .-i-,- 
 
 on 150 Barrels Herrings, at 6/. 
 
 Commission on £2067 //19s. at 2^ ^ Cent. 
 
 Premium of Insurance on £2000, at 7 Guineas ^ Cent, to 
 
 return 2 ^ Cent, for Convoy and Arrival,. . 
 
 Policy Duty 5/6. ^ Cent 
 
 71 //5//0 
 45 1/6 I/O 
 
 147 I/O I/O 
 5//10 // 
 
 70 
 
 119 
 
 64 
 59 
 37 
 
 65 
 220 
 
 310 
 
 78 
 
 239 
 
 1668 
 270 
 
 1938 
 
 13 
 
 116 
 51 
 
 152 
 2272 
 
 17 1 
 
 135|l8 4 
 
 190131 5 
 
 7514 7 
 
 14 2 
 
 15 1 
 
 lOj/ 
 3 // 
 
(1) 
 
 333 
 
 JOURNAL, 
 D. 
 
 Glasgow, 1** July, 1817. 
 
 Sundries, Drs. to Stock, 
 
 For the following Balances in our favour the 30th ult. 
 transferred from the preceding Ledger : 
 
 Cash, for Balance in band, 
 
 Royal Bank, .... on Deposit, Credit of £2500, . . 
 
 Thistle Bank, ditto, 2000,.. 
 
 Bills Receivable, For the following Bills in hand, viz. 
 
 Robert & JamesM'Nair,No.l5l due Sep. 12 
 
 . . // // 
 . . // 10 
 . . // 14 
 .. Oct. 4 
 .. // 7 
 .. // 11 
 .. // 25 
 ..Nov.ll 
 .. // 9 
 .. // 15 
 . . // 19 
 
 West Sugar-House Co 154, 
 
 James Paterson, 155, 
 
 George Bell, 158, 
 
 John Phillips, 159, 
 
 James Paterson, , 162, 
 
 Rob. M'Fee & Co 167, 
 
 R. & J. M'Nair,..........169, 
 
 Ditto, 172, 
 
 John M'Aulay & Co 173, 
 
 George Smith, 176, 
 
 John Phillips, , . . . . 177, 
 
 Peter M'Farlane, 178, 
 
 // 27 
 
 Merchandise, for Balance on hand, as ^ Inventory, .... 
 
 Herring, for 500 Barrels @ 30/ 
 
 Sales ON. Commission. For the following, liable to us for the 
 
 Duty, Freight, & Charges, advanced thereon : 
 
 Sugar, 85 Hhds. on hand, 
 
 Rum 40 Puncheons, 
 
 Cotton, 20 Bales 
 
 Mahogany, 80 Planks, 
 
 Ship Happy-Return, 
 
 Voyage HI. of the Happy-Return, 
 
 Ship Minerva, 
 
 Voyage I. of the Minerva, 
 
 Ship Britannia, our one-fourth, . , 
 
 Continued, 
 
 Pa. 
 
 Old 
 Led 
 
 1 
 3 
 3 
 
 4 
 
 525 //lO // 
 507 // 8 // 6 
 
 262 // 1 // 
 475 // 6 // 4 
 287 // 6 // 2 
 369 // 4 // 3 
 416 // 6 // 9 
 220 // 9 // 3 
 196 // 5 // 
 613 // 4 // 9 
 410 // 4 // 4 
 214 // 6 // 6 
 375 // 6 // 
 
 1816// 8 t/6 
 
 309 // 3 // 4 
 60//18 // 9 
 30 // 2 // 9 
 
 15 
 
 1720 
 
 760 
 
 48711810 
 
 235 
 
 750 
 
 13 4 
 
 
 2216 
 
 2530 
 
 120 
 
 2750 
 
 152 
 
 627 
 
 16749 13 
 
 13 4 
 
 
 
 3 2 
 
 
 
 8 9 
 
 10 
 
 6 
 
 4p 
 
334 
 
 JOURNAL. 
 
 Glasgow, July, 1817. 
 
 (2) 
 
 10 
 
 10 
 
 11 
 11 
 
 12 
 13 
 13 
 13 
 14 
 14 
 14 
 15 
 15 
 15 
 
 Brought over. 
 
 ht 
 
 Sundries Dra. to Stock. 
 
 New Rope-work Company, our one-sixth 
 
 One Year's Interest, due the Partners,. 
 
 Counting-room & Cellars, Argyle-street, 
 
 Outstanding AccTs. For Duty, Frt.&Passages owing us,viz. 
 
 James Sharp Duty <^ Freight,. . 
 
 John Lang 
 
 WiUiam Lyon 
 
 David M'Aulay, 
 
 Daniel M'Ciean Passage, 
 
 James Fuller 
 
 Alexander Campbell 
 
 Outstanding Debts in Jamaica, viz. 
 Ephraim Mendez .... 
 
 James Jenkinson ...... 
 
 Samuel Laureuce . . . . 
 
 John Wilkinson 
 
 William King 
 
 Margaret Why te 
 
 Moses Pessea 
 
 Estate of Abram Lopez 
 
 John Barker & Co 
 
 William Parker & Co. . 
 
 Currency of Jamaica at 40 ^ Cent. 
 
 Hector & Daniel Riley, Nevis, 
 
 Store in St. Kitts, . . . .Under the management of Wm. Ful- 1 
 lerton as ^ State furnished by him 1st March, | 
 
 William FuUerton, . , Private Account. . St. Kitts,. , 
 
 Sir Richard Parnell Ditto 
 
 Sir John Towers, Bart. . . . , Jamaica 
 
 Moses Louis Ditto , . 
 
 Simon Turbut Ditto 
 
 Matthew Goodair, Ditto 
 
 John Flanson Ditto 
 
 William Hanson Ditto 
 
 Meymott & Co. Ditto 
 
 Murray & Waller Ditto 
 
 Hopewell Estate, in Jamaica, our one-third, Under the | 
 
 ManagemeRt of John and Arch. Sidney, § 
 
 14 
 
 14 
 18 
 
 21 
 
 450 // // 
 22// 10 // 
 
 16 
 17 
 
 17 
 
 18 
 25 
 25 
 27 
 
 28 
 28 
 29 
 29 
 31 
 
 32 
 
 16749 
 
 13 
 
 2//15//9! 
 5 // 7 // 9 
 9//11 //7j 
 lvl9 // 91 
 7 // 7 // 0| 
 21 I/O i/6\ 
 1 1/1 1/ Oi 
 
 65 // 2 // 7i 
 32 // // 5! 
 24 // 3// 111 
 73 v8//10| 
 
 23 // // 4 
 11 //6//8 
 13 // 2 // 3 
 
 24 t/l rrG 
 116 // 2 // 1 
 
 34 // 9 // 2 
 
 416// 17 // 9 
 
 472 
 650 
 
 10 
 
 
 55 
 
 10 
 
 29715 
 
 120 
 
 5742 
 
 560 
 272 
 406 
 133 
 623 
 204 
 304 
 410 
 GtO 
 637 
 
 3175 
 
 31426 
 
 15 
 
 18 
 
 11 
 17: 8 
 
 8 
 5 
 
 7 
 9 
 
 11 
 2 
 9 
 
(3) 
 
 386 
 
 Glasgow, Julyt 1817. 
 
 1st 
 
 Stock Dr. to Sundries. 
 
 For the 'following Balances against us the 30th ult. transferred 
 from the preceding Ledger : 
 
 2 
 18 
 19 
 20 
 20 
 21 
 11 
 
 To ereenock Bank, on our Credit of £2000, 
 
 To Lefevre & Company, Bankers,, . . . London, , . 
 
 To Joseph Gattey & Co Bristol, . . . . 
 
 To John Emmott, in the East India service, 
 
 To Darby & Dare, Cork, 
 
 To Alan Ker & Co. Agents, ...... ....Greenock, 
 
 To William Fullarton's Accot. Proper, St. Kitts,.. 
 
 Pa. 
 Old 
 Led, 
 
 3 
 33 
 34 
 36 
 37 
 38 
 
 To Bills Payable, For the following Bills under acceptance, 
 and which were charged to the respective Accounts 
 on the 30th Jane, with the Discount off: 
 
 Moses Louis,, . . .Fav. Wallace. No. 92, due July 
 
 Sir John Towers,. .//. .Jackson, 93, 
 
 Matthew Goodair, // . . Wilson, 1)5, 13 
 
 William Cuming, . .//. .Kinloch, . . ,.96, // 
 
 Simon Turbutt, //. .Malcom,.. ..98, Aug. 9 
 
 Ditto, //. . Davids 100, 12 
 
 Ditto, //..Wilson, 103, 13 
 
 James Towers, .... ir. .Craig,.... . ..104, May 1 
 
 James Thomson, his Order, 105, Aug. 21 
 
 William Wilson,.,.. //..do 106, 27 
 
 John Barker, Fav. Why te,.. ..108, Sep. 6 
 
 Robert Brown, ....//.. Parker, 109, 11 
 
 Sol. Sheldon & Co. //...Lamb, 110, Oct. 15 
 
 To Debts Payable, on open Accounts. For Amounts of Goods 
 purchased from the following Persons for Export 
 and for Ships outfit, viz. 
 
 Scott & Company, Carpenters, 
 
 William Fulton, Anchor-Smith, 
 
 Sraithfield Company, 
 
 New Rope-work Company, 
 
 Clyde Sail-cloth Company, 
 
 Duntocher Woollen Company, , 
 
 Stocking Factory, .^ , 
 
 John Smith, Hosier, 
 
 Joshua Senior, Manchester Goods,,. 
 
 Moffat & Galloway, Ditto, 
 
 M'Laren, Henderson & Co Ditto, 
 
 Aitkin &: Campbell, Haberdashers, . . . . 
 
 Alan Pollock, Grocer, 
 
 William Telfer, Shoemaker, 
 
 Ephraim Gardner...... Tanner, 
 
 William Ingles, ,.,.. Cooper, 
 
 Continued, 
 
 18 
 
 100 //O / 
 
 /O 
 
 103//10 / 
 
 /O 
 
 246// 17 / 
 
 /6 
 
 110 //O/ 
 
 
 
 367 // 4 / 
 
 /O 
 
 139//10 / 
 
 /O 
 
 210 // 4 
 
 /O 
 
 70 //O 
 
 /O 
 
 470// 11 / 
 
 /O 
 
 163 // 4 
 
 /O 
 
 120 //5 
 
 /7 
 
 50 //O 
 
 /O 
 
 393//14 
 
 /9 
 
 112 // 7 // 9 
 53// 10 I/O 
 62 // // 4 
 76 // 0//10 
 73// 6// 11 
 91 // // 
 34 // 6 // 8 
 57//11 // 9 
 214 // // 6 
 115 // 6 // 5 
 108 // 1 // 4 
 64 // 9 // 
 22 // // 9 
 19//12 //O 
 UOz/ll V 4 
 31 // 4 // 2 
 
 1320 
 
 1722 
 
 815 
 
 739 
 
 514 
 
 30 
 
 1121 
 
 // // 
 2 
 
 1 
 
 2614 
 
 10 
 
 1225 
 
 10103 
 
336 
 
 JOURNAL. 
 
 Glasgow, July, ISlt. 
 
 (4) 
 
 7. 
 
 1.. 
 
 Stock Dr. to Sundries Brought over, 
 
 To Bonds & Bills. For Money borrowed upon Int. viz. 
 
 Eliz. FuUarton, <^ Bond payable at Candlemas,.. . , 
 
 Emilia Coats, <^ ditto, .,,..,,,. .Whitsunday, .. 
 
 Helen Pollock, ^ Bill, ditto, 
 
 To Profit & Loss, to remain at the Credit of that Act. for the 
 
 purposes expressed in the Docquet to last Balance, 
 To Stock m Company. For Net Capital in this Concern, 
 
 and which belong to the Partners in equal propor- 
 tions, viz. 
 
 To G. A. Hamilton, .... one-third, 
 
 To John Grahame, .... one-third, 
 
 To William FuUarton, . . one-third, ••». 
 
 
 10103 
 
 1700 
 360 
 
 700//0//0 
 500 I/O I/O 
 500 // // 
 
 
 6421 // // 8 
 6421 // i/ 8 
 6421 // // 8 
 
 19263 2 
 
 31426 7 9 
 
(«) 
 
 JOURNAL. 
 
 Glasgow, July, 1817. 
 
 337 
 
 Bills Receivable Brs to Sales on Commission. 
 For Amount sold this month. 
 
 D. B. 
 
 10 
 
 21 
 23 
 
 13 
 13 
 16 
 
 1512 
 
 1613 
 
 4lh, John Phillips, . .40 Hhds. Sugar, 
 
 " Bill No. 179, due 7 Oct.. .505 // 1 // 9 
 180,.... 7 Nov. 547// 9// 9 
 
 181 7 // 547// 8// 6 
 
 182,.... 7 Dec. 505 // 1 // 9 
 
 20th, E. Jones, ... .10 Hhds. Sugar, 
 
 Bill 184, due 23 Nov. 522 // 2//10 
 If John Patison & Co. 20 Bales Cotton, .... 
 
 Bill 183, due23Nov. 378//10//10 
 
 3005 //l 5 // 5 
 
 Merchandise Dr to Wilson Sf Greenhill. 
 For 4 Bales of Osnaburgs, Amount ^ Invoice, 
 
 23 
 
 23 
 
 10 
 
 24 
 24 
 
 Sundries Drs. to Insurance. 
 
 For Cost of Insurances made this month, en Produce consigned us by 
 the following Vessels from Jamaica to Greenock, Premium at 9 
 Guineas per Cent, to return 4 per Cent, for Convoy & Arrival. 
 
 Moses Louis, for Prem. on £125 on Sugar ^ the Happy 
 
 Return, Policy 11/, Commission 12/Q. 
 Sir John Towers,... for Prem. on £420 on Sugar and Rum ^ 
 
 ditto, Policy 27/G, Commission 42/. . . 
 Samuel Johnson,. . .for Prem. on £l32 on Sugar ^ ditto. 
 
 Policy 11/. Commission 13/3 
 
 12th, Prem. on £600 on Sugar ^ the St. Ann, 
 
 Campbell, Policy 33/. Commission 60/. 
 
 Meyraott & Co for Prem. on £360 on Sugar and Cotton ^ 
 
 the Happy-Return, Policy 22/. Commo. 
 
 36/ 
 
 Mures,Fordyce,&Co.for Prem. on £1160 on Sugar, Rum, and 
 
 Cotton, ^ the Clyde, M'Gee, Pol. 66/. 
 
 Comm«. 1 16s 
 
 Insurance Dr. to Sundries. 
 
 For the Premiums and Policies, as above. 
 
 To Company Assurance, on £677 ^the Happy-Return, this day, 
 
 Pol. 49/6. Coram". 67/9. 
 
 12th, on £360do. Pol. 22/. Comm«. 36/... 
 
 // on 500 ^ Clyde, Pol. 27/6, Cornm''. 
 
 50/ 
 
 2105 // 1 // 9 
 
 522 // 2//10 
 378//10//10 
 
 To Tontine Insurance Co. on £600 ^ St Ann, Pol. 33/ 
 
 To John Alston & Sons, on 660 % Clyde, Pol. 38/6. . ... 
 
 £2797 
 
 13//13//7 
 
 61 // 7 // 
 
 3005 15 
 
 163 
 
 69 //16 // ' 
 36// 18 hA 
 
 bl If 2 1/6 
 
 12 
 43 
 
 75 
 36 
 
 19 
 3 
 
 118 
 
 18 
 
 14 
 
 286 
 
 16 
 
 157 
 
 58 
 64 
 
 11 
 
 280il0 
 
 4a 
 
338 
 
 JOURNAL. 
 
 Glasgow, July, 1817. 
 
 (6) 
 
 Sales on Commission Dr. to Sundries. 
 
 For Net-Proceeds of the Sales this luontii. 
 
 id 
 
 18 
 
 6 
 21 
 
 1 
 2 
 
 20 
 
 22 
 
 13 
 3 
 
 Ko 
 
 11 
 
 15 
 
 1/ 
 16 
 
 18 
 
 D. B. 
 
 To Meymott & Co. 40 Hhds. Sugar ^ Happy-Relurn, due 7 Nov, 
 20 Bales Cotton ^ Atlantic, 23 // 
 
 To John Public,... 10 Hhds. Sugar, 23 // 
 
 Sales on Commission Dr. to Alan Ker §• Co. 
 
 For Charges paid by them at shipping 80 Planks Mahogany, per the 
 Dublin-Trader, O'Hara, consigned to James Forbes & Co. 
 
 1134//14//0 
 
 306//15 // 6 
 
 Cash Dr. to Sundries. 
 
 For Uip foHowing Sums received this month, 
 To Royal Bank,.. <^ order, .1..'.... 
 
 13th, 
 
 25th 
 
 27th ^. s: 
 
 To Thistle Bank,. .^ order, 
 
 16th, .^,,,^.j^ .^^(^ ^..'fti^jhy tfh'iisrf-'itu :t\^*'i*f ^^ • 
 To Simon Turbutt,. .received on his account from J. Young, . . 
 
 2'iO // // 
 
 320 // // 
 
 1060 // // 
 
 450 // // 
 
 70 // // 
 160 // // 
 160 // // 
 
 1441 
 289 
 
 1731 
 
 To Bills Receivable, disct. No. 154, West Sugar Co. due 12 Sep 
 // 155, J. Paterson, .... 10 // 
 
 To Outstanding Accounts.. received from James Sharp, . . . 
 
 //..... ; William Lyon, . . 
 
 16th, .^ D. M'Leaii 
 
 // . . •r,l^rT,f »s • • A. Campbell, . . . 
 
 To New Rope-work Co. bur^Jth, reed, one year's Int. on Stock, . . 
 
 To Interest pence allowed by A. Pollock, 
 
 25th, Sundries, 
 
 To Murray & Waller, , . received Bill on Lefevre & Co. at 60 days, 
 
 .ftib >idi ,faul9a-/r|q«H sdi^TrOl z 
 
 ' uijHoO ^>\ri: .to4 ,»l>tD "^ OC' 
 \i)u 
 
 .507 // 8 // 6 
 262 //I //O 
 
 2//15 if 9 
 9//11 //7 
 
 7 // 7 // 
 7 // 7 // 
 
 // // 9 
 // 1 // 9 
 
 2050 
 
 390 
 I 710 
 
 769 
 
 n, I ■>'.«?.'.■ 
 
 I'ftf^O*'' 
 
 27 
 22 
 
 497 
 
 13 
 
 4467 
 
 I 
 
 10 
 
 8 
 
(7) 
 
 JOURNAL. 
 
 Glasgow, July, 1017. 
 
 d3^ 
 
 13 
 22 
 
 21 
 
 7 
 2 
 
 2 
 18 
 21 
 22 
 
 3] 
 
 Sundries Dr«. fo CflsA. iwiwO «(< 
 
 For the following Sums paid this month. 
 Debts Payable, On open Accounts, paid Scott & Co. 
 '/ New Rope-work Company, 
 
 16th William Fiilton, .' 
 
 // Alan Pollock 
 
 22d Ciyo'e Sail Cloth Company , 
 
 // MofFnt & Galloway, , 
 
 If Joshua Senior, .... 
 
 25th John Smith, 
 
 // M'Laien, Henderson & Co 
 
 // Aitken & Campbell 
 
 // Stocking Factory, 
 
 Sir John Towers, .... advanced his Millwright, 
 
 Alexander Young, . . .our Clerk advanced him one quarter's Salary 
 Bills Payable, ..paid No. 92. M. Louis, . 1. 
 
 8th 93. Sir J. Towers, 
 
 13th. 95. M. Goodair, 
 
 // 96. W. Cuming, 
 
 Alan Ker & Do. . . remitted them, 
 
 Interest, paid discount on two bills, 
 
 Greenock Bank . . . ^ receipt, 
 
 Samuel Johnson, . . from Jamaica, paid him ^ receipt, 
 
 Royal Bank ^ receipt, 
 
 Lefevre & Co remitted them More on Downe, at 45 days, 
 
 Wilson &Greenhill, paid bill lav. Graham, 
 
 John Hay, paid on Account 
 
 paid bill fav. Watkinson, , 
 
 Charges, this month ^ Expense Book, 
 
 112 // 7 // 9 
 76 // 0//10 
 53// 10 // 
 22 // // 9 
 73 //6//11 
 
 115 // 6 // 5 
 
 214 //O //G 
 57wll 1/9 
 
 lOB //I // 4 
 04 // 9 // 
 34 // 6 // 8 
 
 100 // y 
 163// 10 //O 
 246//17 II Q 
 1 10 // // 
 
 250 // // 
 25//11 II Q 
 
 a;H 
 
 i^jtt' 
 
 931 
 10 
 37 
 
 620 7 
 
 30 
 
 615 
 
 760 
 
 105| 
 
 480; o| 
 
 1030 
 
 163 2 
 
 275 
 12 
 
 11 
 
 4426 1 6 
 
340 
 
 JOURNAL. 
 
 Glasgow, August, 1817. 
 
 (8) 
 
 3 
 
 
 Bills Receivable Drs. to Sales on Commission, 
 
 
 
 
 
 
 6 
 
 
 For Amount sold this month. D. B. 
 3d. Robert & James M'Nair,.. 15 Hhds. Sugar, 
 Bill No. 185, due 6 Dec. 
 
 13 James Forbes & Co 30 Pun. Rum. . 
 
 Bill No. 187, due 16 Dec. 
 
 19 Robert & James M'Nair, . .20 Hhds. Sugar. 
 
 Bill No. 188, due 22 Nov. 471//12//7 
 
 189, // 22 Jau. 471//13//0 
 
 24 Anderson, Gray & Co. . . 10 Pon. Rum . , 
 
 Bill No. 186, due 27 Dec. 
 
 Pa 
 3 
 
 // 
 
 4 
 
 5 
 
 783//14//6 
 500 // 5//0 
 
 943 // 5//7 
 
 220 // 0//0 
 
 
 
 
 6 
 
 
 
 
 
 oAAin r.' ll 
 
 
 
 
 
 Sales on Commission Dr. to Sundries. 
 
 
 
 For the Net Proceeds of the Sales this month. 
 
 
 
 
 
 
 14 
 
 3 
 
 To John Hanson, . . 15 Hhds Sugar t^ Happv-Returndue 6 Dec. 
 
 3 
 
 1 
 
 441 
 
 9 
 
 5 
 
 14 
 
 13 
 
 To William Hanson. . 10 Pun. Rum ^ Columbus 16 // 
 
 1/ 
 
 1 
 
 128 
 
 13 
 
 7 
 
 lo 
 
 U) 
 
 To Murray & Waller, 20 Hhds. Sugar ^ Happy-Return,22 // 
 
 5 
 
 
 520 
 
 10 
 
 
 
 IS 
 
 24 
 
 To Moses Louis .... 30 Pun. Rum ^ Columbus, 20 // 
 
 // 
 
 
 389 
 1480 
 
 15 
 
 3 
 ~3 
 
 
 6 
 
 
 Merchandise Drs. to Sundries. 
 
 For Goods Purchased of the following this month. 
 
 
 
 
 
 
 2J 
 
 10 
 
 To Wilson & Greenhill, .... 4 Bales Osnaburgs, ,.,.,., 
 
 3 
 4 
 
 175//I1//2 
 
 87//10//0 
 
 263 
 223 
 
 1 
 
 n 
 
 19th, 1 u Sail Cloth, 
 
 
 20 
 
 19 
 
 To James Forbes & Co, ... 4 // Irish Linen and Sheeting, 
 
 // 
 
 
 ^1 ^ 
 5|6 
 
 486 
 
 6 8 
 
 
 23 
 
 
 Sundries Drs. to Insurance, 
 
 
 
 
 1 
 
 
 
 
 
 
 For Cost of Insurances made on Account of the following this month. 
 
 
 
 
 
 
 15 
 
 13 
 
 Murray & Waller, for Premium on £630, on Produce ^ the 
 
 Happy-Return ,Jamaica to Greenock, at 9 
 
 
 
 
 
 
 
 
 Guin. ^ Ct. Policy 38/6, Comm^. 63/. ... 
 
 3 
 
 
 64 
 
 12 
 
 9, 
 
 12 
 
 14 
 
 Sir Richard Parnell, ...for Premium on £1050, on Sugar ^ the 
 Minerva, St. Kitts to Greenock, at 7 Gui- 
 
 
 
 
 
 
 
 
 neas ^ Cent. Policy 60/6, Comrao. 105/. 
 
 4 
 
 
 85 
 
 9 
 
 
 
 12 
 19 
 
 
 Francis Barlow for Prem. on £600, on Sugar ^ do. at do 
 
 
 
 
 
 
 // 
 If 
 
 Policy 33/. Comm^ 60/ .* 
 
 // 
 
 ■ 
 
 48 
 
 15 
 
 
 
 John Vanderkemp, ...for Premium on £750, on Sugar, ^ do. 
 
 
 p 
 
 If 
 
 at do. Policy 44/. Coram** 75/ 
 
 // 
 
 
 61 
 
 1 
 
 6 
 
 Hector i& Daniel Riley,for Premium on £900, on Sugar, ^ do. at 
 
 
 11 
 
 If 
 
 do. Policy, 49/6, Commo. 90/ 
 
 // 
 
 
 73 
 
 2 
 
 6 
 
 Store in St. Kitts, for Premium on £1292 // 6 // 8, Specie, 
 
 
 «. 
 
 
 ^ do. at do. Policy 71/6. 
 
 1/ 
 
 
 98 
 
 11 
 
 S 
 
 
 
 431 
 
 11 
 
 5 
 
(9) 
 
 JOURNAL. 
 
 Glasgow, Augmt, 1817. 
 
 341 
 
 23 
 24 
 
 24 
 
 24 
 23 
 
 13 
 
 24 
 8 
 
 19 
 
 18 
 
 6 
 21 
 
 11 
 19 
 
 8 
 
 25 
 6 
 
 21 
 
 14 
 
 14 
 
 19 
 
 24 
 
 1 
 
 I 2 
 
 Insurance Dr. to Sundries. 
 
 For the Premiums and Policies, as in the preceding entry. D. B. 
 
 To JoliQ Alston &: Sons,. , On £G30, ^ the Happy-Return from 
 
 Jamaica, at9 Guin. ^ Ct, Policy 38/0, 
 
 14th ditto, on 1050, <^ the Minerva from 
 
 St. Kitts, at 7 Guin. <f Ct. Policy, 60/6. 
 
 To Tontine Insurance Co. On £1650 ^ the Minerva from St. Kitts 
 at 7 Guineas ^ Cent. Policy 93/6, . . 
 
 To William Bogle & Co. . . On £600, ^ ditto. Policy, 33/ 
 
 To Companv Assurance,. .On £1292 // 6 // 8 Specie ^ ditto at 7 
 Guineas c^ Cent. Policy, 71/6 
 
 Sundries Drs. to Tontine Insurance Company, 
 
 For Premium of Insurance on the Ships homeward bound. 
 
 Voyage I. of the Minerva, Premium on £2750, insured on the Ship, 
 from Nevis & St Kitts to Clyde, at 4 Guineas ^ 
 Cent, certain Policy, 1.54/ 
 
 Voyage III. of the Happy-Return, Premium on ac;i800, insured 
 on the Ship, from Jamaica to Clyde, at 6 Guineas 
 ^ Cent, certain Policy, 99/ 
 
 Adventure to Jamaica Dr. to Sundries 
 
 For 500 Barrels of Herring, shipped per the Cecilia Captain Hamiltoni 
 consigned to John & David Kinsey, 
 
 To Herring, for 500 Barrels, at 30/ 
 
 To Alan Ker & Co. for Freight and Shipping Charges paid by them, 
 
 Store in St Kitts Dr. to Ingram, Hunter, If Co. 
 
 For Premium on =£"525, insured by them, on Rum & Molasses by the 
 General Washington, Franklin, from St Kitts to Philadelphia, at 3 
 Guineas per Cent. Policy, 33s 
 
 Voyage III. of the Happy-Return Dr. to Wm. Cumming, 
 
 For further Charges paid by him after settling for 
 
 the Ship's Outfit, , 
 
 Sales on Commission Dr. to Alan Ker Sf Co. 
 
 For additional Charges, pd. by them on the following 
 On 85 Hhds. Sugar, on hand 30th June, .... 
 
 40 Pun. Rum, , . 
 
 20 Bags Cotton. 
 
 : * a 
 
 Cash Dr. to Sundries, 
 
 For the following Sums received this month. 
 To Thistle Bank,. , . .<^ order,. . 
 
 ]2lh, 
 
 21st, 
 
 , JllilC /J^ 
 
 To Bills Receivable, discd. No. 151 R. & J. M'Nair, due 12th Sep. 
 
 // 158 George Bell, 14th // 
 
 27 .*....ie7R.M'Fee, & Co... 11th Oct. 
 /y.......l69R.& J. M'Nair,... 25th // 
 
 Continued 
 
 4 saiAav* 
 tJudiuT 
 
 61 //9 //2 
 80 // 4 // 
 
 10 // 2 // 7 
 
 10vl7 // 
 
 // 7 // 6 
 
 220 vO t/O 
 200 // // 
 610 t/0 I/O 
 
 525//10 // 
 475 // 6 // 4 
 415 //6//9 
 
 220 // 9 // 3 
 
 4 R 
 
 141 
 
 125 
 45 
 
 98 
 
 411 
 
 123 
 
 118 
 
 241 
 
 11 
 
 750 
 156 
 
 906 
 
 18 
 
 21 
 
 1030 
 
 1636 
 
 2666 
 
 12 
 
 12 
 
342 
 
 JOURNAL, 
 
 Glasgow, August, 1817. 
 
 (10) 
 
 1 
 
 2 
 
 10 
 4 
 
 1 
 
 13 
 
 5 
 
 Cash Dr. to Sundries. 
 
 To Royal Bank, ^ Order, . 
 
 13th, . ., 
 
 Continued, 
 
 370 // // 
 
 440 // // 
 
 To Outstanding Accounts,. ..received from D. M'Aulay, 
 
 To Bonds & Bills,. ..received from C. Denuy for our Bill at 12 7 
 
 months, to bear Interest at 5 ^ Cent. \ 
 To Sales on Commission,. ..received Drawback on the 30 Pun, | 
 
 Rum shipped to Dublin the 13th inst. C 
 
 Sundries Drs. to Cash, 
 
 For the followin!» Snm.<i paid this month. 
 Simon Turbutt,...paid for his Nephew & Servant's Passage from") 
 
 Jamaica ^ the Dolphin, j 
 
 DEBTsPAYABi^E,paid William Telfer, : , 
 
 // . . . .Duntocher Woollen Company, . . i 
 
 //.... Smithtield Company, ^ 
 
 20 
 
 Greenock Bank,. .^ Receipt, 
 21st, 
 
 2666 
 
 810 
 1 
 
 300 
 138 
 
 3917 
 
 19// 12 // 
 91 I/O I/O 
 
 62 I/O 1/4 
 
 Interest, paid Discount on tvi^o Bills, 
 
 9th, Pence retained by M'Aulay,. 
 27th, Discount on two Bills, , ^j 
 
 500 I/O r/0 
 120 // // 
 
 5 // 4 // 
 // // 91 
 4//6zr9 
 
 Deduct Pence allowed by Smithtield Company, 
 
 Darby & Dare, .. .remitted Speirs Dft. on Blake at 21 days. 
 Coates on Forbes, // 
 
 Exchange 10^ ^ Cent. Irish,... 
 
 11 
 
 2-> 
 
 2 
 
 13 
 
 2 
 1 7 
 
 24 
 
 Bills Payable, paid No. 98, S. Turbutt, . . . , 
 12tli,... 100,... Ditto, .^,.,. 
 13th, ... 1 03,. . . Ditto, . . , . .^ 
 2 1st,.... 105, James Thomson, 
 27th, .. . 106, William Wilson, 
 
 9// 11 i/6\ 
 // // 4 
 
 442 // // 
 110// 10 I/O 
 
 552// 10 // 
 
 12 
 
 19 
 
 // 
 
 19 
 
 11 
 
 42 
 
 172 
 
 620 
 
 12 
 
 11 
 
 367 // 4 // 
 139//10 // 
 210 // 4 // 
 476// 11 I/O 
 163 // 4 // 
 
 William Fullerton's Accot. Proper, paid Mrs. Scott for the two Boys, 
 
 John Hay, to Account, ,,.,,, .......•*. .••••.• .v^..... 
 
 Royal Bank, ^ Receipt,,... ;i;;.,;,,,i;,,'i,,.'V«iu, -*.'.... 
 
 27th, •. :<:;:; ;;;" • ''^^'^ 
 
 Sir John Towers,..paid Passage for his Millwright to Jamaica -^l 
 
 the Westmoreland, ) 
 advanced him a3 desiriid, 
 
 Thifille Bank, -^Receipt. .-. 
 
 Charges, this month, . , 
 
 ii«/iw X 'ij .ii «ai". . 
 
 300 // // 
 440 I/O I/O 
 
 10//10 1/ 
 
 5 // 5 // 
 
 500 
 
 1356 
 
 45 
 
 262 
 
 740 
 
 15 
 
 130 
 
 25 
 
 3919 
 
 15 
 
 // 
 
 
 11 
 
(11) 
 
 JOURNAL. 
 
 Glasgow, September, 1817. 
 
 343 
 
 6 
 23 
 
 23 
 16 
 
 11 
 
 23 
 24 
 23 
 
 19 
 24 
 
 Sales on Commission, Dr. to Duties. 
 
 For the Duty on tlie Import Weight of the Produce consigned ii.« 
 per the following Vessels: . . . . • . . . .D. B 
 
 On 28 Hhds. Sugar, by the St. Ann 
 
 12 . . // . . do Atlantic 
 
 25 ..//.. do Clyde, 
 
 10 Pun. Rum, ditto, 
 
 20 Bags Cotton, ditto, 
 
 Sundries Drs. to Insurance. 
 
 For Cost of Insurances made on account of the following this month : 
 To Proprietors of Hopewell Estate, . .for Prem. on £1700, on 60 
 Casks Sugar <^ the Happy- Return, from Jamaica, 
 @ 9 Guin. ^ Cent. Policy 93/G Comm''. 170/... 
 Ditto on £600, on 20 Hhds. Sugar ^ the St. James' 
 Planter, for London, @ 5 Guin'! ^ Cent. Policy 33/ 
 Commission 60/. 
 
 Store in St. Kitts,..for Prem. on £450, on 15 Hhds. Sugar 
 ^ the Spooner, St. Kitts, to London, and on £l80, 
 on Sugar and Rum ^the Bassetere, to Liverpool, 
 @ 7 Guin. «f Cent. Policies 44/ 
 
 16 
 
 24 
 
 23 
 
 Insurance Dr. to Sundries. 
 
 For the Premiums and Policies as above: 
 To Tontine Insurance Co. on £ll33//6//8, by the Happy-Return, 
 
 Policy 66/ 
 
 To Company Assurance, on 566//13//4, ^ do. Policy 27/6... 
 
 Comm". 56/. d .... 
 
 on 200//0//0, ^ St James' Planter, 
 
 Pol. 11/. Com2 20/. 
 
 To Ingram, Hunter, & Co. on 
 
 To John Alston & Sons,, .on 
 
 on 
 
 400//0//0, ^do. Pol. 22/. ,. 
 450//0//0, ^ Spooner, and 
 275//0//0, ^ Bassetere, Pol. 44/ 
 
 302&//0//0 
 
 Sundries Drs. To Mures, Fordyce., Sf Co. 
 
 For Return of Premium on Sugar and Rum short shipt by the 
 Clyde, and for Convoy and Arrival on what came to hand j 
 
 John Alston & Sons,..£l53//12 //6, @ £8 // 19,^ Cent. .... 
 
 506 /' 7 // 6, @ 4 <^ Cent, return of Prem. 
 
 Company Assurance,. . 116 // 7 // 6, @ £8 // 19, ^ Cent 
 
 383//12 // 6, @ 4 ^ Cent, return of Prem, 
 
 445 // 1 // 8| 
 45// 17 i/G 
 43vl7 // 2 
 
 498 8 
 22412 
 
 173//16//6 
 
 34 //13 // 
 
 57 //15 1/2 
 12 // 1 // 
 
 13//15 // 
 20 // 5 // 1 
 
 10 // 8 // 3 
 15//6/rll 
 
 534 
 
 1257 
 
 17 
 
 208 
 
 55 
 
 263 
 
 110 
 
 69 
 22 
 
 55 
 
 257 
 
 34 
 
 25 
 
 59 
 
 16 
 
 19 
 
 2 
 
 // 
 
 9 
 11 
 
 15 
 
 15 
 
344 
 
 JOURNAL. 
 
 Glasgow, September, 1817. 
 
 (12) 
 
 24 
 16 
 
 Tontine Insurance Co. Dr. to SamuelJohnson. 
 
 D. B 
 
 120 
 
 For return ofPrem. on £600 for Convoy & Arrival of the St Ann, 
 
 @ 4 ^ Cent 
 
 Bills Receivable Dr. to Sundries. 
 
 For the Sales this month. 
 
 To Sales on Commission J. Phillips, 20 Hhds. Sugar, 
 
 26th, Greenock Sugar-House Co. 20 //.... do. . 
 
 To Interest, for 2 mos. Interest included in Bill No. 191,, 
 Deduct pence retained from Bill 192,, 
 
 -BlLLS.- 
 
 Pa 
 
 John Phillips,. . . .No. 190, due 23d. Jan. . . 
 
 Ditto, .191, // 23d. March, 
 
 Greenock Sugar Co. . . 192, u 29th. Jan. . . 
 
 ^126 
 16 
 
 1928 
 20 
 
 Sales on Couuissiofi Dr. to SamuelJohnson. 
 
 For Net-Proceeds of 20 Hhds. Sugar ^ the St Ann. due 29th Jan, 
 
 Ingram Hunter, & Co. Dr. to John Emmott. 
 
 For Money received by them, from him on our Account, to be ap- 
 plied agreeably to his Instructions, as ^ their Letter on the 
 25th Inst 
 
 11 
 21 
 
 30 
 
 Store in St. Kitts Dr. to her M'lver Sf Co. 
 
 'i«** 
 
 For Goods shipped by them per the St. Kitts Planter, Spooner, from 
 Liverpool, as per their letter of the 25th CHrrent. They consist 
 of 22 Packages. The Farnisliers as under, 
 
 From Peels & Co. . . . < . ...Manchester, . . 
 Miller & Bow, ..... Ditto, *..... 
 
 J. & R. Phillips, . . Ditto, 
 
 Mores & Lee, .... Birmingham, 
 Craven & Dawson, . . Wakefield, . , 
 Johnson & Evatt,, . . Sheffield, . . . . 
 John Wakefield, .... Kendal, , , . . 
 
 Their own Charge for Warehouse-Rent, Custom-) 
 House Fees, Cartage, Wharfagfe, & Commission, J 
 
 !(?« 
 
 11S6//11 //9 
 1048 // // 9 
 
 4//16 // 3 
 // // 
 
 577 //16 // 
 
 582 //12 » 
 
 1048 // // 
 
 2208 // 8 /y 
 
 24 
 
 220312 
 415 
 
 2208 8 
 
 125// 11 //6 
 171 // 3//11 
 116//17 //9 
 
 88 // 6 // 4 
 120 // 3 // 6 
 
 65 // 3 // 9 
 110//11 //6 
 
 797// 17 // 3 
 
 40 // 2 // 6 
 
 67817 
 
 176014 
 
 83719 
 
(13) 
 
 JOURNAL. . 
 
 Glasgow, September 1817. 
 
 345 
 
 Merchandise Dr to Sundries^ 
 
 For Goods jiurcliastd for Exportation of the following persons iu 
 this niontli,as per Bills of Parcels. 
 
 To Debts Payable od open Accounts, viz. from 
 
 D. B. Page 7 
 
 Carron Company, Sep. 2cl 
 
 23d 
 
 22 
 
 Sinithfield Company, 
 
 ,10th 
 25th 
 
 Dalnotter Iron Company, 25th 
 
 William Fulton Anchor-Smith, .. 4th 
 
 New Ropework Company, 18th 
 
 20th 
 
 J. & W. Scott, Copper 'Smiths,. 2d 
 
 ■ James Lockhart, .... Hardware, 25th 
 
 27th 
 
 151//11 i/Q 
 
 107 // 6 // 
 
 61 // 3 // 5 
 58// 14 II 
 
 75*- 19 nil 
 45 //1 1 // 5 
 
 67// 10 // 2 
 17//12 // 7 
 
 Thomas Smith & Co Saddlers, 
 
 John Hood, Cooper, , 
 
 ,26th 
 ,18th 
 24th 
 
 To John Hay,.. 
 
 Mrs. William Miller, Victualler, 23d 
 
 John Cowan & Co Breivers, 21st 
 
 Alexander Wilson, ,,.. Stationer 19th 
 
 John Reid, Upholsterer, . . . .24th 
 
 25th 
 
 Aitken <fe Campbell, Haberdashers,... 7th 
 
 Angus M'Donald, Jeweller 17th 
 
 Verreville Glasswork Company, 19th 
 
 William Young & Co Earthen-ware,...25lh 
 
 Duntocher Woollen Company, 10th 
 
 John Buchanan & Co Hosiers, 19th 
 
 John Kilmarnock, Draper,.^ 10th 
 
 David Marshall <fe Co Tape-Makers,.,, 2\st 
 
 John Murdoch & Co Linen Merchts.. 23d 
 
 25th 
 
 Henry Hardy & Co Linen Merchts. .1&\h 
 
 Orhart, White, Rose, & Co. Manufacturers, 22d 
 
 26th 
 27th 
 
 .for sundry Goods purchased of him (money 
 being occasionally advanced) as ^ Purchase 
 
 Book, \ 2nd 
 
 11th 
 
 57//16 I/O 
 23 //15 // 
 
 123//12 // 6 
 
 57//14/-/0 
 
 258 
 
 119 
 93 
 
 112 // 6 //9 
 63 // 4//10! 
 
 141 //14 I/O 
 176// 17 // 9 
 
 93 // 5 // 7 
 
 4I7//15 //O 
 513// 14 // 9 
 
 17 
 
 17 
 6 
 
 122 19 
 
 12 
 35 
 
 85 
 86 
 
 2 
 14 
 
 81 
 
 37 
 
 125 
 
 57 
 
 181 
 55 
 96 
 95 
 82 
 
 113 
 29 
 22 
 
 121 
 
 175 
 416 
 
 411 
 
 3028 
 
 931 
 
 6 
 9 
 
 // 
 
 II 
 3 
 
 13960 
 
 %> 
 
 4.S 
 
UQ 
 
 JOURNAL. 
 
 Glasgow, September, 1817. 
 
 (14) 
 
 7 // 
 310 
 
 214 
 
 924 
 
 16 3 
 
 211 6 
 
 ll| // 
 
 4 // 
 
 22 10 
 
 19; // 
 
 21 
 
 2 // 
 
 1414 
 1316 
 25 
 14 
 2 
 22 
 23 
 
 Cash Dr. to Sundries 
 
 For tlic following Sums received this month. 
 
 To Roval Bank,..f>' Order, 
 
 6th, 
 
 20th 
 
 160 f/0 I/O 
 560 // // 
 550 irOifO 
 
 'To Interest,.. received discount on I bill paid on discount, 
 
 To Bills Receivable, discd. No. 159, J. Phillips, due 4ili Oct 
 
 // 173.J.M'Aulay&Co.9thNov, 
 
 // 172, R.&J.M'Nair,//llth // 
 
 17tli, 179, J. Phillips,... // 7th Oct, 
 
 // 180, Ditto, // 7th Nov, 
 
 To Thistle Bank,..^ Order, 
 20th, . . . . 
 
 To Ship Britannia, Our 4, received our share of gain at settlement,. 
 
 Sundries Drs. to Cash. 
 
 For the following Soms paid this month. 
 Proprietors of Hopewell Estate, pd, their bill fav. Craig, due4th Nov. 
 
 Wilson Sc Greenhill, . . remitted them Murray's <lft. at 13 days, 
 
 William Fullarton's Account Proper, paid A. Wallace, 
 
 Bills Payable,.. paid No. 108, John Barker, 
 
 nth, 109, Robert Brown, 
 
 287 // 6 // 2 
 613 //4 w9 
 196 //5 //Ol 
 505 // 1 // : 
 
 547 // 9 // 9 1 
 
 1270 
 1 
 
 100 // // 
 440 // // 
 
 John Hav. 
 
 .to Account, 150 // // 
 
 17th, 60 // // 
 
 2149 
 
 540 
 157 
 
 120 //5 1/7 
 50 // // 
 
 Joseph Gattey & Co. reed. Grahanie's dft. on Payne, due 28th Oct 
 
 Interest,.. paid discount on three bills,.... 
 
 17th, .. ..two, // 
 
 D£BTS Payable,.. paid John Hood, 
 paid E. Gardner, 
 
 Alan Ker, & Co remitted them, 
 
 22d, 
 
 Royal Bank,, 
 
 .receipt, 
 17th, .. 
 24th. .. 
 
 30 
 
 Matthew Goodair, . . paid bill fav. Pringle, 
 
 Simon Turbutt, .... paid Mr. Scott for board to his Nephew, . . . . , 
 
 John Grahame's,. . . .Account Proper, paid him, 
 
 William Hanson,.. . .paid bill fav. Mair, , 
 
 Thistle Bank, ^ receipt, 
 
 Thomas Wallace, our Clerk, •. 
 
 Duties, for prime entries as under, remitted Alan Ker & Co 
 
 towards St Ann, 
 
 // . .Atlantic, 
 
 // ..Clyde, 
 
 Charges, paid incidents this month, ^ E. B. 
 
 7// 12// 10 
 
 6 // 2 // 1 
 
 31 // 4 // 2 
 90//11 1/4 
 
 26 // 2 // 6 
 36 // // o! 
 
 430 // // 
 460 // // 
 1 50 // * 
 
 373 // 6 // 8 
 160 I/O I/O 
 100 // 6 // 8 
 
 4118 
 
 173 
 
 87 
 
 338 
 
 170 
 
 210 
 315 
 
 13 
 
 121 
 
 61 
 
 1040 
 100 
 15 
 40 
 73 
 400 
 10 
 
 933 
 
 11 
 
 4115 
 
 // 
 19 
 
 15 
 
 14 
 
 15 
 
 n 
 
 10 
 
 13 4 
 16 _7 
 
 5ill 
 
(15) 
 
 JOURNAL. 
 
 Glasgow, October, 1817. 
 
 347 
 
 11 
 
 19 
 20 
 24 
 
 17 
 10 
 
 7 
 
 3 
 
 6 
 
 6 
 14 
 
 16 
 
 1 
 
 1 
 
 // 
 5 
 
 5 
 
 • • 
 10 
 
 22 
 
 Store in St Kitts Dr. to Sundries 
 For Goods shipped by the following-, as per Invoices received this day. 
 - D. B. 
 
 To Ingram, Hunter, & Co. shipped by them «^ the Eagle, Ross, 
 London to St. Kitts, with Charges and Insurance. 
 
 To Darby & Dare for Provisions shipped by them ^ the 
 
 Union, O'Hara, Cork to St. Kitts, £527, 10s. Irish, 
 
 To Tontine Insurance Co... for Prera. on £800 insured on Goods 
 ^ the St. Kitts Planter, Spooner, from Liverpool 
 
 at 7 Guin. ^ Cent, certain. Policy 44/ 
 
 Ditto on £500 on Goods ^ the Union, O'Hara, 
 from Cork, at 4 Guin. <{f Cent. Policy 27/6. 
 
 Pa 
 
 8 
 
 // 
 
 // 
 // 
 
 8 
 
 
 2256 
 486 
 
 1 
 80 
 
 17 
 18 
 
 11 
 
 3 
 5 
 
 6 
 
 
 58 // 4 // 
 22 // 7 // 6 
 
 138 //6 //9 
 4//18//1I 
 
 John & David Kinsey Dr. to Sundries. 
 
 For the following Debts received in Jamaica on our Account, agree- 
 able to their letter dated 2nd Angust, received this day. 
 
 To Outstanding Debts in Jamaica, viz. received from, 
 Ephraim Mendez, 65 // 2 // 7 
 
 2824 
 143 
 
 7 
 5 
 
 2 
 8 
 
 Samuel Laurance,. ..... •••••• 24 // 3// 11 
 
 William King, .23 u i/ 4 
 
 Margaret White, 11 // 6 // 8 
 
 J. Baker & Co. in part, 70 // // 
 
 Jamaica currency at 40^ Cent. 193// 13 // 6 is 
 To Interest, ...... for Interest included in the 4 first....... 
 
 
 8 
 // 
 9 
 
 // 
 
 8 
 
 // 
 
 9 
 
 //■ 
 // 1 
 
 597 // 9 // 4 
 201 //17 I/O 
 
 111 II 6 // 1 
 
 460 //lO // 3 
 
 Bills Receivable Dr. to Sales on Commission. 
 For Amount sold this month. 
 10th, James Patersou, ...... 10 Hhds. Sugar, . , 
 
 Bill No. 193, due 13th Feb. 
 14th, C. Corbet, 10 Pun. Rum, .... 
 
 2037 
 
 2 
 
 8 
 
 10 
 
 4 
 2 
 
 Bill No. 197, due 17th Feb. 
 21st, Robert M'Fee & Co. 15 Hhds. Sugar, .. 
 
 Bill No. 195, due 19th Feb.348//l5//7 
 
 // 196, // 24th//...428//10//6 
 
 22d, H. Houldsworth & Co. 20 Bags Cotton, . . 
 
 Bill No. 194, due 25th Feb, 
 
 651<'13//10 
 
 342 // 2 // 
 
 993 
 
 913 
 1907 
 
 15 
 
 9 
 5 
 
 Sales on Commission Dr. to Sundries. 
 
 For Net-Proceeds on Account of the following this month. 
 To Matthew Goodair, 12 Hhds. Sugar,^ Atlantic 7 ^^^ 23(1 jan 
 8 // . . . .do.. .^ St Ann 3 
 10 // do... ^ Clyde 13th Feb. 
 
 ToMuresFordyce&ColO Pun. Rum,..^ do ..13th .</.. 
 
 117//1'4 //2 
 i29//l6//10 
 365//18 // 4 
 
 15 Hhds. Sugar ^ do 24th //.. 
 
 SIO Bags Com. ^do 2.5th //.. 
 
 
348 
 
 JOURNAL. 
 Glasgow, October, 1817. 
 
 (16) 
 
 6 
 
 21 
 23 
 
 12 
 15 
 
 11 
 
 15 
 
 21 
 
 24 
 24 
 23 
 
 13 
 13 
 16 
 15 
 15 
 16 
 
 124 
 
 Merchandise Dr. to Wilson Sf Greenhill. 
 
 For 5 Bales Osnaburgs, received by the Tay Packet, D. B 
 
 I Pa 
 
 Sundries Drs. to Company Assurance. 
 
 ' ' Fof the following underwrote by us this month. 
 
 Francis Barlow,, .for Premium on £800 insured on Produce ^ 
 the Eagle, Denniston, from St. Kitts to Clyde, at 
 7 Guineas ^ Cent. Policy 44/. Commo. 80/. . . 
 
 Meymott & Co. . . for Premium on £535 insured on Produce ^ 
 the Caledonia, Scott, Jamaica to Greenock, at 9 
 Guineas ^ Cent. Policy 33/. Comm*'. 53/G,.. 
 
 — Sundries Drs. — 
 For return of Premium for Convoy and Arrival of the Happy-Beturn. 
 
 Tontine Insuranca Co £1133 // 6 // 8 at 4 ^ Cent. . 
 
 John Alston & Sons, 630 //O //O.... n 
 
 Company Assurance, 1603//13 // 4 . . . . //....... 
 
 To 
 To 
 To 
 To 
 To 
 To 
 
 3367 // // 
 
 — C R S. 
 
 Moses Louis, £125 // // at 4 ^ 
 
 Sir John Towers, 420 // // . . . . // 
 
 Samuel Johnson, 132 // // 0. . . . // 
 
 Meymott & Co 360 // // // 
 
 Murray & Waller, .......... 630 // // . . . . // 
 
 Proprietors of Hopewell Estate, 1700 // // . . . . // 
 
 Cent. 
 
 3367 // // 
 
 Sales on Commission Dr. to Sundries. 
 
 For the Duty and Freight on the Produce consigned to ns per the 
 Happy-Return. 
 
 Sugar, 140 Casks, Duty,.. 
 
 Freight, 
 
 Rum, 52 Puncheons, . . . .Duty, . . 
 
 Freight, 
 
 Cotton, 5 Bales. 
 
 .Duty,.. 
 Freight, 
 
 Mahogany, 70 Planks, Duty, . . 
 
 Freight, 
 
 — Cr.— 
 
 2324 
 
 8 1/ 
 
 To Duties, for Amount as above, 
 
 To Voyage 111. of the Happy-Return,.. ..for Freights, 
 
 10 
 
 2514 // 3//10 
 665//13//10 
 
 205 
 
 17 
 
 65 
 
 54 
 
 17 
 
 119 
 
 17 
 
 242//14 // 2 
 145//12 // 6 
 
 9 //4//10 
 6//18 // 7 
 
 38 ^/ // 3 
 22// 10 I/O 
 
 45 
 25 
 64 
 
 134 
 
 5 
 16 
 
 5 
 14 
 25 
 68 
 
 13 
 
 // 
 16 
 5 
 8 
 4 
 
 134 
 
 13 
 
 3079 
 
 388 
 
 16 
 
 17 
 
 60 
 
 3544 
 
 2804 
 740 
 
 3544 
 
 10 
 
 18 
 
 3 
 14 
 
 18 
 
(17) 
 
 JOURNAL. 
 
 Glasgow, October, 1817. 
 
 319 
 
 19 
 
 21 
 15 
 
 23 
 
 25 4 
 
 14! " 
 
 15 '/ 
 
 6 
 
 13 7 
 
 20 // 
 
 1915 
 
 4 
 
 2519 
 
 2120 
 
 2« '/ 
 
 6 29 
 
 731 
 
 7'// 
 
 Cash Dr. to Sundries. 
 
 For the following Sums received tliis month. 
 To Bills Receivable, disc'd. No 181 .John Phillips, due7tliNov. 
 
 //.. ....183,Joht>Pattison&Co. 23d // 
 
 // 184, Edward Jones,.... //.... 
 
 7th, due.. » ...162, James Palerson, this day, 
 
 * < 15th, discd. 177, Jolui Phillips, 19th u- 
 
 II 178, Peter M'Farlane, 27th // 
 
 // 176, George Smith, . . .15th // 
 
 // 182, John Phillips, ..7th Dec. 
 
 // 186, Anderson,Gray,&Co.27th 
 
 29th, 192,Greenock Sugar-House Co. 
 
 due 29th Jan. 
 
 To Royal Bank,. 
 
 .<f order, 
 16th, .. 
 19th, ... 
 29lh, . . . 
 
 547 // 8 // 6 
 378//10//10 
 622 //2//IOj 
 369 // 4 // 3J 
 214 //6 //ei 
 375 // 6 II OJ 
 410 // 4 // 4, 
 505 // 1 // 91 
 220 // // 
 
 1048 // // 
 
 14 To Ingram, Hunter, & Co. rec'd. Downe & Co's. dft. on More at par 
 
 Sundries Drs. to Cash. 
 
 For the foUowinsr Sums paid this month. 
 Wilson & Greenhill,. .paid their Bill fav. Carrick, : 
 
 Meymott & Co paid their Bill fav. Burns, . . 
 
 19th, Gosnell, . 
 
 Duties, 
 
 paid Post-entries ^ St. Ann, , 
 
 //, ^ Atlantic, 
 
 //.. ^Cl>de, , 
 
 16th, prime entry^ Happy-Return, 
 
 Royal Bank, , 
 
 ,^ receipt, 
 7th, .... 
 15th, 
 
 G. A, Hamilton's Accot. Proper, paid him, 
 
 Matthew Goodair paid Bill in fav. Louia, . . . , . 
 
 Murray ct Waller, . . . .paid Hume, 
 
 Sales on Commission, paid Freight 4P St Ann, . 
 
 . •// ^ Atlantic, 
 
 19th, 'ifClyde,... 
 
 395 // // 
 
 2000 w // 
 
 600 // // 
 
 60 // // 0, 
 
 100 //o II a 
 
 114 11 3 // 9 
 
 125 // 1 // 8 
 
 64//12 // 7 
 
 134 II Q II 8 
 
 2000 // // 
 
 820 // // 
 
 600 // // 
 
 1000 //O //O 
 
 112 //2//10 
 
 50//10//10 
 
 160'/ll t/1 
 
 Sir John Towers, paid Bill fav. Williams, . . . :i'i'^i??L.l'n/.Tfi l'i»jl'iV3'.. 
 
 John Emmolt, paid James Stewart, 
 
 Joseph Gattey <fc Co. remd. Carrick's dft. on Mottat, due 7th Dec. 
 
 Bills Payable, ....paid No. 110, Sheldon, 
 
 William Cuming, .... paid him iu part , . 
 
 Alan Ker & Co. .. ..remitted thern,i 
 
 James Noble, paid him on account,, ................... 
 
 Herring, paid Clyde Fishing Co. for 600 Barrels, . . . 
 
 Interest, paid Discounts this month, 
 
 Charges, paid Incidents this month, 
 
 4 T 
 
 4590 
 
 3055 
 1000 
 
 8645 
 
 175 
 
 214 
 
 2324 
 
 2420 
 
 90 
 
 140 
 
 70 
 
 323 
 93 
 
 240 
 
 320 
 
 396 
 
 375 
 
 50 
 
 300 
 
 1080 
 
 25 
 
 14 
 
 1 86.52 i4 
 
 11 
 
 11 
 
 10 
 
 10 
 
 1 
 
 91 
 
3o0 
 
 JOURNAL. 
 
 Glasgow, November, 1817. 
 
 (18) 
 
 3 
 
 6 
 
 7 
 
 6 
 
 16 
 14 
 16 
 13 
 13 
 
 15 
 
 11 
 
 6 
 
 6 
 
 5 
 
 24 
 
 12 
 23 
 
 • • 
 4 
 
 u 
 
 4 
 
 // 
 
 // 
 // 
 // 
 
 25 
 14 
 
 • • 
 
 16 
 
 Bills Receivable Dr. to Sundries. 
 
 For the following sold, &c. this month : 
 
 To Sales on Commission, viz. D. B. 
 
 Leith Sugar-House Compy. 60 Hhds. Sugar, 
 
 Robert and James M'Nair, 40 . . // . . . .do 
 
 Dundee Sugar-House Co. . 40 ..//.. . .do 
 
 John Reid, 70 Planks Mahoganv,. . 
 
 Pa 
 11 
 
 // 
 // 
 // 
 
 2971 // 6 // 1 
 
 2185// 12 //9 
 
 2164 // 7 // 9 
 
 540 // // 
 
 7861 
 12 
 
 6 
 8 
 
 7 
 5 
 
 To Interest, for 2 mos. Interest, included in Bill No. 199, 
 
 
 — Bills. — 
 
 Leith Sugar-House Co. No. 198, due 7lh Mar. 1485//13 // 
 
 199, // 7th May, 1498 // 1 // 6 
 
 
 2983//14 // 6 
 
 2185//12//9 
 2164// 7// 9 
 
 540 // // 
 
 7873 
 
 15 
 
 // 
 
 1572 
 363 
 185 
 143 
 
 576 
 980 
 
 // 
 12 
 
 1 
 12 
 
 6 
 
 2 
 
 // 
 11 
 10 
 
 2 
 
 10 
 
 8 
 5 
 
 If 
 n 
 II 
 
 II 
 
 Robert & James M'Nair, .. .200, // 7th Mar. 1092// 16 // 
 
 201, // 7th..//.. 1092//16i/9 
 
 — 
 
 Dundee Sugar-House Co ..''02 // 7lh.. // 
 
 John Reid, '^06, // 2Hth April 
 
 
 
 U 
 
 // 
 
 7873// 15 t/0 
 
 Sales on Commission Dr. to Sundries. 
 
 For Net Proceeds «f Produce per Happy-Return, as under this montli : 
 To Proprietors of Hopewell Estate, 60 Hhds. Sugar, due 7th Mar. 
 
 To William Hanson, 12... // . . . do 7th // 
 
 To Samuel Johnson, 6. . // . . .do. ..... .7th // 
 
 To Moses Louis, 5.. // ...do. .... . .7th // 
 
 To Sir John Towers, .....15. . // . ..do 7th // 
 
 10 Pun. Rum,.... 17th // 
 
 To Murray & Waller, 15 Hhds. Sugar 7th * 
 
 
 
 .. .. ...... 
 
 .// 
 // 
 // 
 
 12 
 
 // 
 // 
 
 12 
 
 
 437// 15 f/9 
 138//11 // 1 
 
 444 // 9 // 8 
 
 75 // 1 // 4 
 
 460// 11 // 8 
 
 5 Pun. Rum 17th // 
 
 70 Plks. Mahogany,28th Apr. 
 
 
 Sto^e in St. Kitts Dr. to Sundries, 
 
 For Goods shipped per tlie St. Ann, Campbell, consigned to William 
 Fnllarton, as per Invoice, dated this day : 
 
 To Merchandise, for Amount, with Charges* Coram**. 
 
 To Herring, for Cost of 150 Barrels, 
 
 3820 
 
 1733 
 270 
 116 
 
 152 
 
 16 
 
 8 
 n 
 6 
 
 10 
 
 To Debts Payable for Freightdue the owners of St. Ann, 
 
 To Tontine Insurance Co. for Prem on £2000, at 7 Guin. ^ 7 
 Cent, return 2 ^ Cent, for Convoy * Arrival, Policy 110/. j 
 
 
 
 
 
 12 
 
 
 2272 
 
 3 
 
 H 
 
 For additional Premium on £800 underwrote by us per the Ea^le, 
 15th ult. she not being ready to sail with the Fleet 25th July, 
 at4perCeDf 
 
 32 
 
 // 
 
 U 
 
(19) 
 
 JOURNAL. 
 
 Glasgow, Novembei-, 1817. 
 
 ^51 
 
 23 
 8 
 5 
 
 25 
 
 16 
 13 
 13 
 13 
 14 
 14 
 
 ,14 
 15 
 17 
 
 Sales on Commission Dr. to Sundries. 
 
 For the Duty and Freight on the Produce consigned us by the follow 
 ing Vessels : D. B. Pages 12, 13. 
 
 4th, Minerva,... .Sugar, 150 Casks, Duty,.... 
 
 Freight, . . 
 
 Rum, 40 Puncheons, Customs, 
 
 Freight,.. 
 
 Cotton, .... 30 Bags, Duty,.... 
 
 Freight,.. 
 
 26th, Caledonia, Sugar, .... 10 Casks, Duty,.. 
 
 Freight, . . 
 
 Rum, 5 Pun .Customs, 
 
 Freight,.. 
 
 Cotton,.... 5 Bags, .,,^5„ Duty,,... 
 
 Freight,.. 
 
 Mahogany, 50 Planks, Duty, . . . . 
 
 Freight,.. 
 
 —Crs.' 
 
 To Duties, .for Amount as above, 
 
 To Voyage I. of the Minerva, for Amount of Freights by her, 
 
 To Debts Payable, for Amount of Freight due the) 
 
 Owners of the Caledonia, y 
 
 6 
 23 
 
 — Sundries Drs. — 
 
 For Goods shipped on board the Dolphin, Richard Lyon, for Jamaica, 
 by Order and for Account of the following Persons, as per 
 Invoices, dated this day : D. B. Pa. 13. 
 
 Proprietors of Hopewell Estate, 
 
 Moses Louis, , 
 
 Simon Turbutt, , 
 
 Sir John Towers, , , 
 
 Matthew Goodair, 
 
 John Hanson, 
 
 William Hanson, 
 
 Meymott & Co. , 
 
 John & David Kinsey, 
 
 2766 // 5 // 
 570//10 // 9 
 
 184// 7 //6 
 101 V 8 // 1 
 
 56//12 // 6 
 
 42 // 9 // 4 
 
 180//13 1/4 
 40//13 // 
 
 To Merchandise....... with Charges and Coram**. 
 
 To Herring, Cost of 345 Barrels, 
 
 To Insurance, with Coram**, on it, 
 
 23 // 1 // 8 
 13//17 // 
 
 8 // 4 // 8 
 6 // 3 // 6 
 
 26//12 // 
 
 16 // 1 t/ 3 
 
 3336 
 
 285 
 
 99 
 221 
 36 
 14 
 42 
 
 7 
 10 
 
 4036 
 
 3245 
 714 
 
 76 
 
 4036 
 
 765 
 430 
 260 
 455 
 407 
 249 
 99 
 173 
 215 
 
 18 
 
 13 
 
 19 
 
 16 
 8 
 
 14 
 
 19 
 
 3056 
 
 2225 
 621 
 210 
 
 3056 
 
 3 
 3 
 6 
 
 11 
 3 
 1 
 6 
 
 10 
 1 
 
35^ 
 
 JOURNAL. 
 
 Glasgow, November, 1817. 
 
 (20) 
 
 23 25 
 
 24 
 23 
 
 1325 
 
 Is 
 
 1 
 
 2 
 
 11 
 
 3 
 
 11 
 
 616 
 1919 
 
 25j // 
 
 lo' // 
 
 822 
 
 Insurance Dr. to Sundries, 
 
 For Premium on £2280, insured on Goods per the Dolphin, Lyon, 
 
 Greenock to Jamaica, at 8 Guineas per Cent, to return 3 per 
 
 Cent, for Convoy and Arrival. D. B. Page 13, 
 
 To Tontine Insurance Co. £l655> part of the above. Policy, 93/6, 
 
 To Company Assurance, .... 625, ditto, ditto, 38/6 
 
 Company Assurance Dr. to Mtymott ^ Co. 
 
 For the Return of Premium on £535, underwrote by us tlie 
 21st ult. for Convoy & Arrival of the Caledonia, at 4<^Ct 
 
 D. B. Page 13. 
 
 Cash Dr. to Sundries, 
 
 For the following Snms received this month : 
 
 To Greenock Bank ^ Order, 
 
 27th, c 
 
 To Store in St. Kitts,. . received Specie ^ the Minerva, 
 
 12th,. . ..//., . .Crowley on Harley, due I7th Jan. 
 
 To Bills Receivable, discd. No. 185,R.&J.M'Nairdue6th Dec 
 
 // 187, Jas Forbes &Co.l6th // 
 
 19th, 189, R. & J. M'Nair, 22d Jan. 
 
 // 190, John Phillips,.. 23d // 
 
 22d, reed, payt 188, R. & J. M'Nair, now due. 
 
 To Royal Bank,.... ^ Order, 
 
 9th, 
 
 12th, 
 
 16th, 
 
 25th, 
 
 To Interest, .. ..for Interest included in M'Aulay's Bill, No. 203,. . 
 16th, Discount for diff^^. on Bills 204, 205, & Accot, 
 
 To Thistle Bank,..^ Order 
 
 15th, ,. 
 
 25th, 
 
 27th, 
 
 To Sales ON Commission, recd. forlSPun. Rum from Miliar & Rowan, 
 To Ingram, Hunter, & Co. recd. Downe Sc Co.'s dft. on More at par, 
 
 To John Grahame's Account Proper, received of him, 
 
 To Outstanding Accounts received of J. Fuller in part, 
 
 To Voyage III. of the Happy -Return, for Freight, &c. from Jamaica, 
 
 received of William Alston, 
 
 // John Bow & Co 
 
 // Gray «fe Baird, 
 
 23d John Smith, 
 
 // Walter M'Gee& Son, 
 
 // George Colman, 
 
 • 25th Richard Bowman, 
 
 27th James Kennedy &. Co 
 
 28th, Thomas Miliar, 
 
 J /'iorao'J dJiw.. 
 
 150 // // 
 280 // // 
 
 1345 // 6 // 3 
 580 // // 
 
 783 //1 4 // 6 
 500 y 5 // 
 471//13//0 
 577// 16 // 
 471 //12 //7 
 
 70 // // 
 
 300 // // 
 
 270 // // 
 
 160 // // Oi 
 
 1700 // // 
 
 4 // 3 // 3 
 3 // 3 // 
 
 150 // ,'/ 
 300 // // 
 700 // // 
 320 // // 
 
 23 //1 3 // 0' 
 29 //17 // 
 46//12 // 5' 
 31 // 3 // 9 
 57 // 1 // 6 
 36// 15 //3 
 21 // 2 // 
 71 "11 '/O 
 36 // 7 // 6 
 
 143 
 54 
 
 198 
 
 2! 
 
 430 
 1925 
 
 2805 
 2500 
 
 1470 
 
 345 
 
 200 
 
 63 
 
 20 // 
 
 353 
 
 10119 
 
(21) 
 
 25 
 2 
 
 23 
 
 11 
 3 
 
 16 
 17 
 
 18 
 12 
 
 22 
 
 1 
 15 
 
 4 
 21 
 20 
 26 
 
 JOURNAL. 
 
 Glasgow, November 1817. 
 
 353 
 
 27 
 
 30 
 
 Sundries Drs. to Cash^ 
 
 For the following Sums paid this month. 
 
 William Cuming,. . paid him on Account, 
 
 Roval Bank, ^ receipt, 
 
 19ih. 
 
 Thistle Bank, ,,..^ receipt, 
 
 5tb, 
 
 19 
 
 Duties. 
 
 .paid Post entry ^ 
 25th Prime entry 
 
 Happy-Return, 
 f Minerva, . . . 
 
 Interest,. 
 
 paid discount on two bills, 
 
 19th, two bills, 
 
 u . , interest on bill No. 104, paid this day, 
 
 William Fullarton's Account Proper, paid Mrs. Scott for the two 
 Boys to Whitsunday, 
 
 Bills Receivable, paid balance of J. M'Aulay & Co'si bill due 
 this day, & received their Acceptance at 3 
 raos. with interest. No. 203, due 12 Feb.... 
 16th, received Miller & Rowan's indorsation 
 on Alexander, No. 204, due 26 February, 
 Ditto,., ..do. on Brown 205. due 10 Apr. 
 As <^ Contra this day. 
 
 700 // // 
 500 If I/O 
 
 640 I/O rfO 
 470 // // 
 500 // // 
 
 804 // 3 // 1 
 2400 // 1/ Oi 
 
 6 // 2 // 9 
 9 // 5 // 8 
 1//15 I/O 
 
 William Hanson, paid bill favour Hume, 
 
 Matthew Goodair, Payne, . 
 
 Mevmott & Co Zouch, 
 
 22d, Wicks, 
 
 Samuel Johnson, ...... .,,... Home, 
 
 J. & A. Sidney, Jones, 
 
 Lefevre & Co, rem'', them Crowley's dft. on Harley, due 17 Jan, 
 
 John Vanderkemp, . . paid bill fav. Craig 
 
 // Zouch. 
 
 Thomas Wallace, . . our Clerk, paid him 
 
 Profit & Loss, .... paid Poor's Rates, 
 
 Murray & Waller, . paid bill fav. Craig, 
 
 Bills Payable, . paid No. 104, Towers fav. Craig, 
 
 Wilson & Greenhill, paid bill fav. Gray, , 
 
 John Emmott, .... remitted Sir W. Forbes Sc Co. on his Account 
 
 E. Jones, paid his bill with expenses, returned this day 
 
 from London under Protest for non-payt 
 Charges, ........ this month, <^ E. B 
 
 317 // 8 // 
 
 190 //I I I/O 
 312// 5 I/O 
 
 63 // 5 // 8 
 TSi/lO 1/ 7 
 
 190 I/O I/O 
 125//11 1/6 
 
 150 
 1200 
 
 1610 
 3204 
 
 17 
 73 
 
 820 
 
 149 
 
 57 
 
 136 
 82 
 
 70 
 580 
 
 4 
 10 
 12 
 
 285 
 5 
 
 15 
 245 
 
 70 
 205 
 551 
 
 530 
 49 
 
 10110 
 
 II 
 
 5 
 
 11 
 
 11 
 
 1/ 
 17 
 12 
 
 12 
 6 
 
 14 2 
 
 4u 
 
354 
 
 JOURNAL. 
 
 Glasgow, December, 1817. 
 
 (22) 
 
 21i 6 
 
 Bills Receivable, Dr. to Sundries, 
 
 For the Sales this month. 
 
 To Sales on Commission, viz. D.B. 
 
 // Greenock Sugar House Co. 55 Hhds, Sugar, 
 6th James Forbes & Co, // 35 Pun. Rum,.. 
 
 // Ditto, ..50 Planks Mahy. 
 
 9tli The Grocers, 20 Hhds. Sugar, 
 
 13 Port Glas. Sugar House Co.35, ... do 
 
 To Alan Ker & Co. for Charges paid by them at shipping the 
 Rum & Mahoi^any to Dublin, 
 
 2966 // 1 // 2 
 
 677 //1 9 // 
 
 353 // 7 i' 6 
 
 1118//14//10 
 
 1914// 14 //4 
 
 -Bills at 4 Months. 
 
 Greenock Sugar-HouseCo. No. 207, due 7 April, . . ...... 
 
 The Grocers, J. Hamilton, No. 208, duel2April,223//15 // 
 J.Swanston&Co. 209, ... // .. . .223//15 /' 
 
 J. Wilson & Co. 210,.. // 223// 1 5 // 
 
 Charles Walker, 211, . . // . . ..223//14//11 
 George Loban, 212,.. // . , . .223//14//11 
 
 Port-Glasgow Sugar House Co. 213,duel6thApril 
 
 James Forbes & Co 214, // 9th // 534 // 3 // 
 
 Ditto, on O'Brien, 215, // 9thMar500 // // 
 
 2966 // 1 // 2 
 
 7030 
 2 
 
 1610 
 1616 
 
 7033 
 
 13 
 
 23 
 
 20 
 
 12 
 12 
 17 
 14 
 
 15 
 
 12 
 9 
 
 Company Assurance Dr. to Darby Sf Dare, 
 
 For Amount of the Salvajje on Our Subscription of .£809, on Sugar 
 and Cotton, underwrote by the Eagle from St. Kitts, taken, re 
 taken, & parried into Kingsale, wliich we have desired them 
 to pay at 12^ per Cent 
 
 in8//14//l0 
 1914//14 1/4 
 
 1034 // 3 // 
 
 7033 //13 // 4 
 
 Sales on Commission, Dr. to Sundries, 
 
 For Net Proceeds, of the following produce to this month. 
 
 To Francis Barlow, .. 30 Hhds. Sugar^Minerva, due7thAprii, 
 
 To John Vanderkemp, 25 // ...do do // 7lh // .. 
 
 To J. & D. Kinsey, . .10 Pun. Rum,<^ Happy-R,eturn,9th if ... 
 
 To John Hanson, .... 17 Hhds. Sugar, do. » . 7th March 
 
 25 Pun. Rum, do. .. 9 th April, 
 
 To Mieymott & Co. 
 
 14 
 
 10 Hhds. Sugar, ... .do. ... 7th March 
 50PlanksMahogany^Caledonia,9 April,! ,/ 
 
 13 To Sir Richard Parnell,35Hhds.Sugar^Minerva, duel6th April 15 
 
 , // 12th // ..16 
 24th Current n 
 
 ToH. & D.Riley.... 20 // do do. 
 
 20 Pun. Rum ..do. // 
 
 489 // 6 // 8 
 
 388//I4//6 
 
 307// 12 1/4 
 326 // 8//ia 
 
 623 //1 9 1/2 
 262 // 6 // 9 
 
 100 
 
 905 
 730 
 158 
 
 878 
 
 634 
 1060 
 
 3 9 
 10 10 
 
 886; 5 
 
 5252 17 
 
 11 
 
 11 
 
(23) 
 
 JOURNAL. 
 
 Glasgow, December, 1817. 
 
 355 
 
 14 If 
 4 
 
 ) John Hanson (now deceased) Dr. to Sundries, 
 As pt-r Account Current transmitted liis brother William to this date. D.B. 
 To Bills Payable, for billfav. GFahame, Nolll,due lOthJan. 
 
 Watt, 112, // loth // 
 
 To Charges for Postage & Bill Stamps, ... 
 
 Pa 
 15 
 
 1 
 
 I20//17 // 6 
 117 //lO //O 
 
 238 
 
 II 
 9 
 1 
 
 7 
 
 R 
 
 7 
 7 
 7 
 
 141 
 17 
 
 191 
 11 
 
 261 
 3 
 
 18 
 20 2 
 
 15 
 
 112 
 
 24 
 3 
 
 
 18 6 
 4 
 310 
 
 To Interest ^P* Account, .• «.. •••»••••••! 
 
 
 
 To Profit Si Loss, lor Commission on bills at f ^ Cent 
 
 .. 
 
 
 
 15 
 
 15 
 * * 
 
 16 
 
 72//10 // 
 
 76 // 2 // 
 830// 11 //6 
 
 249 
 
 19 2 
 
 D John Hak&on Dr, to William Hanson, 
 
 for the Estate of John Hanson. 
 For the Balance due to the Deceased, as ^ Account Current of 
 this date, and thus transferred by the Survivor's desire, 
 
 516 
 
 7 3 
 
 479 
 
 391 
 139 
 
 4 
 
 6 
 5 
 
 3 
 
 10 
 10 
 
 Wolfe & Fraser Dr. to Store in St. Kifts, 
 
 For Net Proceeds of the followinff Consigned them from our Store by 
 the Triton in September last, as per Account Sales received this day, 
 
 5 Bags of Cotton, //....15th // 
 
 132// 13 //2 
 106 // 2 // 6 
 15^2//! 1 //2 
 
 7 Sundries Drs. to E. Jones, 
 
 For his Composition of 14s. 9d. per £, with Security on the following 
 Bankers — aud the Proprietor for the Balance. 
 
 Bills Receivable, His Draft on, and Accepted by D. Giles and 
 A. Champion, Esqrs. dated 1st. December, @ 
 3 months, Payable in London, No. 216,,.,. 
 5 months . . . • • do 217 .... 
 
 7 months, do 218, . . . . 
 
 John Public, .... for Loss of 5/3. ^ £, suflfered by Jones, 
 
 16 
 
 31//16 // 
 
 6 /y 9 // 2 
 
 530 
 
 12 
 
 8 
 
 3 James Forbes & Co. Dr. to Sundries, 
 
 For Net Proceeds of 80 Planks Mahogany, consigned them in July 
 last, due 1st January, as per Account Sales received this day, 
 Amount to £285 11 6 Irish at 10|d. is ^251 8 9 Sterling. 
 
 To Sales ON Commission, for freight «& other Charges paid here 
 Our ComuiP. on £258//8//9, @ 2| ^ Cent. 
 
 To Murray & Waller, for the Net Proceeds due them 1st. Jan. 
 
 38 
 220 
 
 i 258 
 
 53 
 
 1 466 
 519 
 
 5 
 3 
 
 8 
 
 5 
 
 10 
 16 
 
 2 
 
 7 
 
 
 17 
 
 •V 
 
 4i6//18//6 
 49//12 // 
 
 9 
 
 6 
 ~3 
 
 5 Sundries Dis, to Store in St Kitts. 
 
 For the Total Loss on Sugar by the Spooner from St. Kitts to London, 
 and Average Loss on the Sugar&Rum by the Bassetere to Liverpool, 
 insured the 6th September last. 
 
 John Alston & Sons, for the Premiums due the underwriters,.... 
 Bills Rfeceivable, for H. Riddel's note at3 mos.No.219, due 28 Mar. 
 for G. Hamilton's // 3 // ... 220, // 28th// 
 
 
356 
 
 JOURNAL. 
 
 Glasgow, December, 1817. 
 
 91 
 
 124 
 
 2631 
 
 21 
 
 2 
 26 
 
 7 
 
 8 
 25 
 
 31 
 
 8 
 26 
 
 31 
 
 Alan Ker & Co. Dr. to Sundries. 
 
 For the following Sums received by them on onr Account. D. B. 
 To Voyage III. of the Happy-Return.. For Freights, &c. from 
 Jamaica, received by them of the following persons, 
 ^ their letter 22d inst 
 
 James Cunningham & Co 
 
 Malcolm Brown & Son, 
 
 William Monteath, 
 
 Gray & Colraan, 
 
 Henry Simson & Co , 
 
 Thomas Bannerman, 
 
 To Voyage H.of the Minerva.. For Freights to St. Kitts under 
 their collection, due by the following persons, 
 
 John Robb, , 
 
 Jacob Brown & Sou, 
 
 William Laing & Co , 
 
 To Merchandise .... For Bounties and Drawbacks on Goods 
 
 exported to St. Kitts and Jamaica received by them, 
 
 To Voyage I. of the Minerva.... For Freight from St. Kitts 
 
 received of 
 
 James Thomson, 
 
 Andrew Brown, 
 
 Sundries Drs. to Alan Ker Sf Co. 
 
 For the following Sums paid by them oh onr Account. 
 
 Greenock Bank, ...for Money paid them on our Account, 
 
 Voyage II. of the Minerva, for Sundries paid by them at Outfit, 
 
 Charges, for Amount of thei r A ccounts Inwards, 
 
 on the Cargoes, by the Vessels, with Charges on De- 
 livery and Cellar-Rent, as ^ Accounts furnished us 
 to this date, , 
 
 Voyage III. of the Happy-Return Dr. to Sundries. 
 For Amount of her Accounts Inwards from Jamaica. 
 
 To William Cuming, Master, : 
 
 Deduct Passages received by him, . . .. 
 
 Pa 
 
 16 
 
 18 
 
 18 
 
 18 
 
 17 
 
 To Charges, proportion of Expenses here. 
 
 Voyage I. of the Minerva jDr, to Sundries. 
 
 For Amount of her Accounts Inwards from St. Kitts. 
 
 To James Noble, Master, 
 
 Deduct Passages received by him,. . . . 
 
 To Charges, proportion of Expenses here. 
 
 17 
 
 103//10 u6 
 
 86 //14 // 
 75//16 //9 
 130 1/8 1/ 5 
 42//13 // 
 11 //4//4 
 
 3 // 5 w 6 
 5// 14 // 9 
 
 13 //4 //O 
 
 3//16 // 
 
 6 // 5 // 9 
 
 800//12 I/O 
 36// 15 //O 
 
 815//17//2 
 
 68 1/5 I/O 
 
 (24) 
 
 450 
 
 22 
 206 
 
 10 
 
 4 
 13 
 
 689 
 
 270 
 75 
 
 10 
 
 280 
 
 625 
 
 12 
 
 763 
 26 
 
 17 
 
 790 2 
 
 747 
 
 26 
 
 773 
 
 12 
 5 
 
 17 
 
(26) 
 
 10 
 8 
 
 31 
 
 26 
 
 26 
 
 26 
 
 5 
 
 31 
 
 31 
 
 31 
 
 JOURNAL. 
 
 Glasgow, December, 1817. 
 
 357 
 
 Outstanding Accounts Ih\ to Sundries,. 
 
 For the following Freights owing at this date. D. B, 
 
 To Voyage 111 of the Happy-Return. .For Freights, &c. from 
 Jamaica, owing by the following persons at this date, 
 
 James Simpson 
 
 Peter S ith 
 
 Robert Hardy, 
 
 Richard Caldwell, 
 
 To Voyage t. of the Minerva. . ''or Freights, &c. from St. Kilts, 
 owing by the following persons, 
 
 William Miller,. . ' 
 
 David Fergus, 
 
 Ciiarles Jackson, 
 
 Walter Paterson, ^ 
 
 17 
 
 To Voyage H. of the Minerva.. For Freights Outwards to St. 
 
 Kitts, to collect from the following. 18 
 
 Houston & Co • . 
 
 Simson, Tirown, & Co, 
 
 Dun, King, & Co 
 
 Hunter & Smith 
 
 Clemont & Hay, 
 
 Voyage H. of the Minerva Dr. to Sundries. 
 
 For the following Acconnts at Ont-fit. 
 To James Noble, for Sundries paid by him, deducting a month's 
 
 advance,.,. 
 To Debts Payable.. For Amount of the following Trades- 
 men's Accounts, 
 
 Scott & Co Carpenters,.... 
 
 William Robertson & Co. ....Smiths, 
 
 Hugh Moody, Provisions,.... 
 
 Johnston,. Biscuit Baker, . 
 
 Robert Wilson. ...... Ship Chandler,. 
 
 To Merchandise, for 4 additional Guns— 6 Pieces Sail-Cloth, 
 
 2 Hawzers, and 2 Anchors,... 
 
 Sundries Drs. to Charges. 
 
 For the Proportions particularly applicable to the following Accounts 
 to this date. 
 
 Sales on Commission, 
 
 Merchandise, 
 
 Sundries Drs. to Interest. 
 
 For Amount cliargeable on the following Acconnts to this date. 
 
 Sales on Commission, 
 
 Merchandise 
 
 18 
 
 21 
 
 21 
 
 4 // 6 // 
 
 2 // 4 // 3 
 
 11^13 vO 
 
 1//16 //6 
 
 2//17 // 6 
 0//14 // 1 
 1 // 8 // 6 
 5// 18 1/6 
 
 05 // 4 // 9 
 53 // 4 // 
 44 1/1 I/O 
 hlifll 1/ 1 
 67 // 6 // 8 
 
 127r/16 //O 
 
 22 1/6 n9 
 
 96 // 7 // 6 
 57//12 // 4 
 16 //3 //O 
 
 4x 
 
 19 
 
 19 
 
 1018 
 
 301 
 
 332 
 
 22 
 
 320 
 156 
 
 15 
 
 499115 
 
 280 2 
 3419 
 
 315 1 
 
 154 3 7 
 2213_2 
 
 "17616 9 
 
 10 
 
 10 
 
 II 
 
358 
 
 JOURNAL, 
 
 Glasgow, Decemler, 1817. 
 
 (26) 
 
 Cash Dr. to Sundries, 
 
 For the following Sums received this month. 
 
 To Voyage III. of the Happy-Return, received of the following for 
 Freight &c. from Jai aica, 
 
 // William Blach, , 
 
 // John Murray & Co 
 
 // George Craig, 
 
 9th, Robert Smith & Sons, ,.., 
 
 // Duncan M'Kellar, 
 
 // Hugh Blair, 
 
 // William RuDceman & Co 
 
 14th, Peter MacdougaJ , 
 
 ToBiLLsREcbie.discd.No.l93, James Paterson,..,due I3th Feb. 
 
 // 197, C.Corbet, 17th, // 
 
 // 196, Robert M'Fee & Co. 24th, // 
 
 // 194, H.Houldsworth & Co. 25th, // 
 
 // 204, Miller&Co.Alexander, 2Gth, // 
 
 10th, 195,M'Fee&Co.onPaterson 19tli, // 
 
 // 2l5Forbes&Co.onO'Brien, 9th, Mar, 
 
 17th, 198, Leith Sugar House Co. 7th, // 
 
 // 201, R. & J. M'Nair, 7th, // 
 
 24th, 200, Ditto, 7th, // 
 
 . // 191, John Phillips, 23rd, // 
 
 72// 10 //O 
 140 // 3 // 9 
 
 25 // 1 // 
 
 32// 11 // 6 
 105//15 // 
 
 20 // 4 // 
 104 // 7 // 
 
 43//15 //O 
 
 597 // 9 // 4 
 
 201 //17 //O 
 
 428 //lO // 6 
 
 460// 10 // 3 
 
 190//11 //O 
 
 348// 15 // 7 
 
 500 // // 
 
 1485//13 // 
 
 i092//16 // 9 
 
 1092//16 // 
 
 582//12 // 
 
 // To Thistle Bank, . . ^ Order, 
 27th 
 
 17 12 
 
 11 
 
 19 
 
 7 
 
 1 19 
 
 6 
 
 8 
 
 14 
 
 To Royal Bank, . . ^ Order, , 
 
 14th, , 
 
 20th, 
 
 3l8t, 
 
 To Proprietors of Hopewell Estate, received Ferries dft on Ingram, 
 Hunter & Co. for Net Proceeds of 20 Hhds. Sugar, ^ 
 
 the St. James' Planter, dated at 50 days from 9th 
 
 To Store in St Kitts, received Emmott's dft. on Harris @ 90 days,... 
 
 // ditto... // onDowne& Co. 60 days, 
 
 // ....... Milligan, // on Houston, ... 60 // 
 
 To Ingram, Hunter. & Co. rec*. Downe & Co's.dft. on More at par. 
 
 To Interest for discounts allowed on Accounts paid this day, 
 
 To Wolfe & Eraser, forourdftontherafav.IverM'Iver&Co. at40d. 
 
 To Sales on Commission, reed, for 20 Pun. Rum from James 
 
 Syme & Co 
 
 28th, received Drawback on Rum & Mahogany 
 shipt to Dublin, 
 
 27 To Voyage I. of the Minerva, received of the following for Freight 
 
 &c. from St Kitts, Johnson & Fraser, 
 
 James Hamilton, 
 
 Gray & Wylie, 
 
 340 // // 
 480 // // 
 
 240 // // 
 180 // // 
 350 // // 
 800 // // 
 
 175 // // 
 140 // // 
 175//11 f/6 
 
 424//10 // 
 188 // // 4 
 
 106//14 // 9 
 82//12 // 
 22 //'6 // 1 
 
 544 
 
 6981 
 820 
 
 1570 
 625 
 
 11 
 
 490 
 
 410 
 
 98 
 
 479 
 
 612 
 
 211 
 
 12843 
 
 11 
 
 10 
 
 11 
 
 10 
 
 19 
 
(27) 
 
 JOURNAL. 
 
 Glasgow, December, 1817. 
 
 359 
 
 17 
 
 13 
 16 
 16 
 13 
 2 
 
 14 
 
 15 
 25 
 22 
 23 
 
 12 
 
 13 
 
 14 
 
 19 
 5 
 
 17 
 
 Sundries Drs. to Cash, 
 
 For the following Sums paid this month. 
 
 John & Archd. Sidney,, .paid Thomas Smith & Co ^ Receipt, 
 
 Sir John Towers, paid Bill fav. Wallace, , 
 
 Samuel Johnson, Ziiiii, , 
 
 Mures, Fordyce, & Co i Home, 
 
 Moses Louis Gray, 
 
 Royal Bank, ^ Receipt, , 
 
 9th, 
 
 12th, , 
 
 17th, 
 
 24th, 
 
 Interest, 
 
 .paid Discount on five Bills, 
 
 10th, two .. .. 
 
 12th, one > . . . . 
 
 24th, two 
 
 William Hanson,. ..paid Bill fav. Wilberforce,, 
 
 remitted his brother in Edinburgh, 
 
 Meymott .fe Co paid Bill fav. Dundas, 
 
 G. A. Hamilton's Account Proper, paid him 
 
 Thomas Wallace our Clerk, paid him 
 
 Duties, paid Post Entry ^ Minerva, . 
 
 14th, in full, ....#' Caledonia, , 
 
 Thistle Bank. 
 
 .<^ Receipt, 
 24th, , 
 
 Francis Barlow, paid William Brown ^ Receipt, 
 
 21st,.. ..Bill fav. Fleming, ^.. 
 
 Le Fevre & Co. rem'd. them Eraniotton Downe & Co. due 18th Feb 
 
 Iver M'lver & Co.... // .. ..Millagau on Houston, 18th // 
 
 ... 1/ .. . .Our Dft. on Wolfe & Fraser, 1st // 
 
 Joseph Gattey & Co. // .. . .Emrootton Harris, due 21st Mar 
 
 Debts Payable on open Accounts, paid on Discount this day, viz 
 
 Carrou Company, , 
 
 Henry Hardy & Co. ., ,,. .. 
 
 William Fulton, 
 
 John Reid, 
 
 John Murdoch & Co 
 
 Angus Macdonald, 
 
 Dalnotler Iron Company, 
 
 James Lockhart, , 
 
 David Marshall & Co 
 
 Duntocher Woollen Company, 
 
 Thomas Smith & Co 
 
 Orhart, White, Rose, & Co 
 
 1250 // // 
 260 // // 
 540 I/O vO 
 920 // // 
 580 // // 
 
 20 // 8 // 8 
 
 7//15 //6 
 
 1 // 9 // ;2 
 
 18 // // 9 
 
 193 // 7 // 9 
 150 // // 
 
 607 // 5 // 
 238//11 //8 
 
 220 I/O f/0 
 1100 I/O I/O 
 
 80 // // 
 201 //1 3 // 
 
 175//11 // 6 
 
 479 // 4 // 3 
 
 Continued, 
 
 258//17 // 6 
 
 416//10 // 7 
 
 122// 19 I/O 
 
 181 //6 //6 
 
 175// 11 // 7 
 
 96 // 3 // 
 
 93 // 6 // 9 
 
 85 // 2 // 9 
 
 121 // 4 // 6 
 
 113//18 // 
 
 86//14 // 9 
 
 411 7/17/ 4 
 
 2163//12 // 3 
 
 202 
 23J 
 105 
 191 
 113 
 
 9 
 10 
 11 
 
 3550 
 
 47 
 
 14 
 
 343 
 
 130 
 
 100 
 
 10 
 
 845 
 
 16 
 
 1320 
 
 281 
 140 
 
 654 
 175 
 
 13 
 
 15 
 
 // 
 
 8443 
 
3(50 
 
 JOURNAL. 
 
 Glasgow, December, 1817. 
 
 (28; 
 
 524 
 
 22 
 12 
 9 
 2 
 22 
 26 
 26 
 25 
 
 31 
 
 9 
 12 
 12 
 12 
 13 
 13 
 13 
 14 
 14 
 15 
 15 
 16 
 16 
 16 
 
 17 
 17 
 
 18 
 
 19 
 
 20 
 
 7 
 
 7 
 
 SvNDRiES Drs. to Cash. Continued.. 
 
 Debts Payable, on open Accounts.. paid without Discount t lis 
 
 day, viz. 
 
 Mrs. William Miller, 
 
 John Kilmarnock, 
 
 John Cowan & Co 
 
 Sniithfield Company, 
 
 New Ilopework Company, 
 
 28th, Owners of the Caledonia for Freight, 
 
 John Hay, .paid him on account, ............ ... . 
 
 John Vanderkemp, paid bill fav. Hamilton, 
 
 Hector <fe Daniel Riley, Wallace, ........... 
 
 Greenock Bank, . . . . ^ receipt, 
 
 Alexander Young, our Clerk, paid him three months Salary,, 
 James Noble,. . . . paid him Balance of Account Inwards, . . , 
 
 Ditto,,... paid him.... Outwards, , 
 
 William Cuming, paid him Inwards, . . 
 
 Charges, paid this month <^ £. B 
 
 — Sundries Djs. — 
 
 From our Accounts-Current rendered of this dale, being for Bills under 
 Acceptance, Commission on Bills, and Money paid, Postages, Stamp- 
 bills, and Interest, as per Day-Book, p. 19, 20. 
 
 Hector & Daniel Riley, i. 
 
 Sir Richard Parnell, 
 
 Francis Barlow , 
 
 John Vanderkemp, 
 
 Sir John Towers, Bart 
 
 Moses Louis, , 
 
 Simon Turbuti, 
 
 Matthew Goodair, 
 
 William Hanson, ......*... 
 
 Meymott & Co 
 
 Murray & Waller, ; 
 
 Mures, Fordyce, & Co 
 
 Samuel Johnson, < 
 
 Proprietors of Hopewell Estate, 
 
 And the Balance of that Account is transferred as under. 
 
 To J. & A. Sidney, their two-thirds of ditto 
 
 To Hopewell Estate, our one-third of ditto, 
 
 John <fe Archibald Sidney, 
 J'^lm <S: David Kinsey, .. 
 
 John Public, 
 
 Ingram, Hunter, & Co. .. 
 
 John Kmmott 
 
 Charges 
 
 Interest, 
 
 2163//12 IT 3 
 
 37//12//4 
 
 22 // 5 // 1 
 
 125//16//10 
 
 119//17 //5 
 
 121//10//11 
 
 76//14//9 
 
 14 // 8 // 
 
 735 //1 2 t/ 
 :167/1G I/O 
 
 8443 
 
 2667 9 
 
 145 // 
 27510 
 410|15 
 100 // 
 37110 
 
 447 
 22 
 
 247 
 30 
 
 12827 19 
 
 15 
 461 
 465 
 
 85 
 
 22 
 8 
 
 19 
 150 
 260 
 331 
 700 
 631 
 321 
 
 1117 
 
 656 
 
 6 
 
 12 
 
 9 
 
 // 
 
 II 
 
 42 
 
 5319 
 
(29) 
 
 JOURNAL. 
 
 Glasgow, December, 1817. 
 
 361 
 
 31 
 
 11 
 17 
 15 
 19 
 
 20 
 
 7 
 7 
 
 7 
 
 31 
 
 18 
 19.. 
 
 31 
 
 25 
 25 
 11 
 
 31 
 
 22 
 2i 
 
 31 
 
 —Crs.— 
 
 From tlie Preceding^. 
 
 To Bills Payable, . . .For the following Bills under Acceplance : 
 
 Sir R Parnell, fav. Murray, No. 131, due 3rd Feb. 
 
 Ditto, //...Campbell,.... 133,. ...17th // .. 
 
 Francis Barlow, //...Holmes 125,.... 4th Jan. 
 
 Ditto, // ...Moody, .. ..126, ....16th // .. 
 
 John Vanderkemp, 
 Matthew Goodair, 
 William Hanson, . 
 
 Meyraott & Co // 
 
 Murray & Waller,.... // 
 Mures,Fordyce,&Co.. // 
 Ditto, // 
 
 // ...Riley, . . 141 , . . . .10th Mar, 
 
 // ...Kerr, 1 32, ... . 5th Feb, 
 
 // ...Stewart, .... 136, . . . .12th // . . 
 //...Dundas,.... 138, ....20th // .. 
 // ...Erskine, ....134, .. .25th // .. 
 
 .Harris, 142,.... 5th //.. 
 
 .do 143 12th // .. 
 
 Samuel Johnson, // ...Gay, 127, . . . .20th 
 
 J. & A. Sidney, // ...Lafont, 122,.... 7th 
 
 Ditto, , 
 
 .Louis, 130, .... lOth Feb. 
 
 To William Fullarton's Account Proper, Interest on it, , . . . 
 
 To John&Archd. Sidney, for their ^, Balance of Hopewell Estate Accot, 
 
 To Hopewell Estate, our One third, for our ^ ditto,. 
 
 To Ingram, Hunter, & Co 
 
 To John Emmott « 
 
 To Charges, ... .for Postages & Stamp Bills, , . 
 
 To Interest,.. ..for the Amount, 
 
 To Profit & Loss, for Commission on Bills & Money paid, 
 
 Sundries Drs. 
 
 For Interest, Commission, and Postages due the following, as per Acconnts 
 Current, received np to this date : D. B. pag-e 18. 
 
 Charges, for Postages, 
 
 Interest, for Amount, «.»«...• 
 
 Profit <!^ Loss,. . for Commission on Bills remitted, 
 
 -Crs,— 
 
 To Le Fevre & Co. Bankers, 
 To Joseph Gattey & Co 
 
 j243 // 5 // 
 I196//15 //O 
 334/' 19 // 
 jll4'/13 I/O 
 
 I 70 // 4 // 
 133// 17 //4; 
 |241//12 //O 
 315 //4//0 
 680 //lO // 
 478 // 2 // 6 
 145// 18 //O 
 310//14 // 
 568 //19 // 
 81// 14 // 6 
 
 Interest Dr. to Sundries, 
 
 Allowed the Partners Six Months Interest on £15000 of Stock : 
 
 D. B. page 22. 
 
 To G. A. Hamilton, His Account Proper, 
 
 To John Grahame, His Account Proper, , 
 
 To William Fullarton, , , . , His Account Proper, 
 
 Charges Dr. to Sundries, 
 
 For .Six Months Salary due the Clerks this day: 
 
 To Alexander Young, 
 
 Thomas Wallace, ....•• • 
 
 D. B. page 21. 
 
 .3916 
 
 7 
 
 735 
 
 367 
 
 II 
 
 35 
 
 20[ 7 
 
 18811 
 
 4712 
 
 5319 
 
 48 
 12 
 
 62 
 
 38 
 23 
 
 62 
 
 125 
 125 
 125 
 
 375 // 
 
 7 4 
 511 
 
 12 // 
 16 V 
 
 i\ 
 
 1310 
 5 
 1 
 1 
 
 12 
 
 1910 
 
 // 8 
 
 75 
 
 30 
 
 105 
 
 4y 
 
ism 
 
 INDEX 
 TO LEDGER D. 
 
 Adventure to Jamaica, 18 
 
 Assurance Company, 23 
 
 Alstou John & Sons, Glasgow 24 
 
 B 
 
 Bills Receivable, 3 
 
 Bills Payable, 4 
 
 Bonds & Bills, 4 
 
 Britannia Ship, Our One-fourths, 9 
 
 Barlow Francis, St Kitts, 12 
 
 Bogle William & Co ...Glasgow, ...24 
 
 C 
 
 Cash, 1 
 
 Charges, ». 7 
 
 Counting-room & Cellars , 9 
 
 Cumming William, 25 
 
 D 
 
 Debts Payable on Open Accounts, 5 
 
 Darby & Dare, Cork, 20 
 
 Duties, ....23 
 
 E 
 
 Eramott John,. ..East India Co's. Service, 20 
 
 F 
 
 Fullarton William, Private Account St Kitts, 11 
 Fullarton William, His Proper Account, do. 11 
 Forbes James & Co ....Dublin, 20 
 
 G 
 
 Greenock Bank, 4 
 
 Goodair Matthew, Jamaica, 14 
 
 Gattey Joseph & Co Bristol, 19 
 
 Grahame John, His Account Proper, 25 
 
 H 
 
 Herring, 6 
 
 Happy-Return Ship, 8 
 
 Hanson John,.. ...Jamaica, 14 
 
 Hanson William, do 14 
 
 Hopewell Estate, Our One-third, 15 
 
 Hanson W. for the Estate of J. Hanson, 17 
 
 Hay John, Glasgow, 22 
 
 Hamilton G. A- His Account Proper, 26 
 
 I 
 
 Interest,' 7 
 
 Ingram Hunter & Co London, 19 
 
 Insurance, 23 
 
 J 
 
 Johnson Samuel,... .....Jamaica, 16 
 
 Jones E. ,*t^ 26 
 
 K 
 
 Kinsey John & David, Jamaica, 17 
 
 Ker Alan & Co.. Greenock, ...21 
 
 Louis Moses, Jamaica, 1» 
 
 Le Fevre & Co. Bankers, London, 18 
 
 M 
 
 Merchandise, 6 
 
 Minerva Ship, 8 
 
 Meymott & Co Jamaica, 15 
 
 Murray & Waller, do 15 
 
 Mures, Fordyce, & Co do 16 
 
 M'lver, Iver, & Co. c Liverpool, ...21 
 
 N 
 
 New Rope- work Co. Our One-sixth, 9 
 
 Noble James, 26 
 
 O 
 
 Outstanding Accounts for Freights& Passages, 10 
 Outstanding Debts in Jamaica, 10 
 
 P 
 
 Profits Loss, 7 
 
 Parnell Sir Richard, St.Kitts,.... .12 
 
 Proprietors of Hopewell Estate in Jamaica,. ..16 
 Public John, 18 
 
 R 
 
 Royal Bank, Glasgow, 2 
 
 Riley, Dan. & Hector, Nevis, 9 
 
 S 
 
 Stock, 1 
 
 Stock in Co 1 
 
 Sales on Commission, 6 
 
 Ships, 8 
 
 Store in St Kitts, 11 
 
 Sidney John 6c Archibald, Jamaica 17 
 
 T 
 
 Thistle Bank, Glasgow, 2 
 
 Towers Sir John, Jamaica, 13 
 
 Turbutt Simon, do 13 
 
 Tontine Insurance Co Glasgow, 24 
 
 V 
 
 Voyage HI. of the Happy-Return 8 
 
 I. of the MinerNa, 8 
 
 IL of the Minerva, 26 
 
 Vanderkemp John, St Kitts,. ...12 
 
 W 
 
 Wilson & Greenhill, Montrose,... fil 
 
 Wallace Thomas, Our Clerk 22 
 
 Wolfe & Fraser, Bristol, 19 
 
 Y 
 
 Young Alexander, Our Clerk, 22 
 
(i) 
 
 LEDGER D. 
 
 363 
 
 Dr. 
 
 Stock. 
 
 Cr. 
 
 1817 
 July 
 
 1 To Sundries, 
 
 31426 7 
 
 11817 
 9 July 
 
 By Sundries, 
 
 31426 
 
 Dr. 
 
 Stock in Co. 
 
 Cr. 
 
 Dec. 
 
 31 
 
 ToBalance,NetStock,¥o, 
 
 27 
 
 21287 
 
 21287 
 
 12 
 
 12 
 
 July 
 Dec. 
 
 By Stock, for Net Balance, 
 By Profit fyLoss,Gain,lto. 
 
 And which belong to the Partners as under ; 
 To G. H. Hamilton, one-third, or £7<)95//17 // 7 
 To John Grahame, one-third, or 7095//17 // 7 
 To William Fullarton, one- third or 7095 //17 // 7 
 
 £21287//12//9 
 
 See the Docquett, Fol. 29. 
 
 19263 
 2024 
 
 21287 
 
 Dr. 
 
 Cash. 
 
 Cr. 
 
 July 
 
 Aug. 
 Sep. 
 Oct. 
 Nov 
 Dec. 
 
 To Stock, . . . 
 To Sundries, 
 To Ditto, . . 
 To Ditto, . . 
 To Ditto, . . 
 To Ditto, . . 
 To Ditto, . . 
 
 1 
 1 
 
 6 
 10 
 14 
 17 
 20 
 26 
 
 15 
 4467 
 8917 
 4118 
 8645 
 10119 
 12843 
 
 44127 
 
 6 
 1 
 
 11 
 
 15 
 
 5 
 
 5 
 
 19 
 
 4 
 
 1 
 
 8 
 
 8 
 
 11 
 
 // 
 6 
 
 1 
 
 6 
 
 July 
 Aug. 
 Sep. 
 Oct. 
 Nov. 
 Dec. 
 
 3t 
 31 
 
 30 
 31 
 
 30 
 31 
 
 // 
 
 
 By Sundries, 
 
 By Ditto, 
 
 By Ditto, 
 
 By Ditto, 
 
 By Ditto, 
 
 By Ditto, 
 
 By Balance, ....;. ..Fo 
 
 4462 
 
 3919 
 
 4115 
 
 8652 
 
 lOllO 
 
 12827 
 
 38 
 
 44127 
 
 6 
 6 
 
 11 
 3 
 2 
 
 11 
 3 
 
364 
 
 LEDGER. 
 
 (2) 
 
 Dr. 
 
 Royal Bank. 
 
 Cr. 
 
 1817 
 July 
 
 Aug. 
 Sep. 
 Oct. 
 Nov. 
 Dec. 
 
 To Stock, 
 
 To Cash, 
 
 To Ditto, 
 
 To Ditto, 
 
 To Ditto 
 
 To Ditto, 
 
 To Ditto, 
 
 To Balance, Fo 
 
 17-20 
 
 480 
 
 740 
 
 1040 
 
 2420 
 
 1200 
 
 3550 
 
 105 
 
 11255 
 
 1817 
 
 July 
 
 Aug 
 
 Sep. 
 
 Oct. 
 
 Nov. 
 
 Dec. 
 
 By Cash, .. 
 By Ditto, 
 By Ditto, 
 By Ditto, 
 By Ditto, 
 By Ditto, 
 
 6 
 
 2050 
 
 // 
 
 10 
 
 810 
 
 // 
 
 14 
 
 1270 
 
 // 
 
 17 
 
 3055 
 
 // 
 
 20 
 26 
 
 2500 
 1570 
 
 
 
 11265 
 
 // 
 
 
 
 
 Dy. 
 
 Thistle Bank. 
 
 Cr. 
 
 July 
 Aug. 
 Sep. 
 Nov. 
 Dec. 
 
 To Stock 
 
 To Cash, 
 
 To Ditto, 
 
 To Ditto, 
 
 To Ditto, 
 
 To Balance^ Fo. 
 
 760 
 130 
 
 400 
 
 1610 
 
 1320 
 
 30 
 
 4250 
 
 ii\ II 
 
 II, II 
 
 II, II 
 
 II II 
 
 II 11 
 
 July 
 
 Aug. 
 Sep 
 Nov. 
 Dec. 
 
 By Cash, 
 By Ditto, 
 By Ditto, 
 By Ditto, 
 By Ditto, 
 
 Dr. 
 
 Greenock Bank. 
 
 Cr. 
 
 July! 9 
 Aug.31 
 Dec. 24 
 28 
 
 To Cash, 
 
 To Ditto, 
 
 To Alan Ker & Co. 
 To Cash, 
 
 760 
 620 
 270 
 100 
 
 1750 
 
 July 
 Nov. 
 
 By Stock, 
 By Cash, 
 
 3 1320 // 
 20 430 // 
 
 1750 
 
(3) 
 
 JOURNAL. 
 
 365 
 
 Dr. 
 
 Bills Receivable. 
 
 Cr. 
 
 181T 
 
 Bills received by us. JourJNo. 
 
 IVhen 
 due. 
 
 July 
 
 Aug. 
 
 Sep, 
 
 Oct. 
 
 Nov, 
 
 1 To Stock, for Sundries, viz. Fol. 1 
 
 R. &J. M<Nair, 
 
 West Sugar-House Co 
 
 James Paterson, 
 
 George Beii, 
 
 John Phillips, 
 
 James Paterson, 
 
 Robert M'Fee & Co. 
 
 R.& J.M'Nair, 
 
 Ditto, 
 
 John M'Anlay & Co 
 
 George Smith, 
 
 John Phillips, > 
 
 Peter M'Farlane, 
 
 31 
 
 31 
 
 To Sales on Comm" this mo. Fo. 5 
 
 John Phillips, 
 
 Ditto, 
 
 Ditto, 
 
 Ditto, 
 
 E. Jones, payable in London,. . 
 John Pattison & Co 
 
 To Sales on CoMM^.this mo. Fo. 8 
 
 R.& J. M'Nair, 
 
 James Forbes & Co 
 
 R.& J.M'Nair, 
 
 Ditto, 
 
 Anderson, Gray, & Co 
 
 30 To Sundries this month,. .Fo. 12 
 
 John Phillips, 
 
 Ditto, 
 
 Greenock Sugar-House Co. 
 
 31 
 
 30 
 
 ToSALEsoNCoMM°.thisnio. Fo.l5 
 
 James Paterson 
 
 C. Corbet, 
 
 R. M'Fie & Co. on Paterson, 
 
 Ditto, own note, . . 
 
 H. Houldsworth & Co 
 
 151 
 1.54 
 15,5 
 158 
 159 
 162 
 167 
 169 
 172 
 173 
 176 
 177 
 178 
 
 Dec. 
 
 16 
 
 31 
 
 To Sundries this month, ..Fo. 18 
 Leith Sugar-House Co. .. 
 
 Ditto, 
 
 R.Sc J.M'Nair, 
 
 Ditto, , 
 
 Dundee Sugar-House Co. 
 John Reid, 
 
 To Cash for the following, Fo. 21 
 
 John M'Aulay & Co 
 
 Miller & Co. on Alexander, . . 
 Ditto, on Brown, 
 
 To Sundries this month,. .Fo. 22 
 Greenock Sugar-House Co 
 
 Grocers for 5 Bills, , 
 
 Port-Glasgow Sugar Co. . . 
 
 James Forbes & Co 
 
 Ditto on O'Brien, 
 
 Sep. 
 
 Oct 
 
 Nov, 
 
 Oct. 
 
 Nov. 
 
 Dec. 
 
 Nov, 
 
 Dec 
 
 Nov. 
 Jan. 
 Dec. 
 
 .Tan. 
 Mar. 
 Jan 
 
 Feb 
 
 198 
 199 
 200 
 201 
 202 
 206 
 
 n 
 
 203 
 204 
 205 
 
 207 
 
 Sum. 
 
 To E. Jones, 3 Bills,, Fo. 23 
 
 To Store in St Kitts, viz 
 
 H. Riddell, 
 
 Geo. Hamilton, 
 
 Mar 
 May 
 Mar. 
 
 .4pr, 
 Feb. 
 Apr, 
 
 Apr 
 
 213 
 214 
 215 
 
 219 
 
 220 
 
 Mar, 
 
 525 
 507 
 262 
 475 
 287 
 369 
 415 
 220 
 196 
 613 
 410 
 214 
 375 
 
 Mar. 
 
 505 
 547 
 547 
 505 
 5n 
 378 
 
 783 
 500 
 471 
 4T1 
 220 
 
 577 
 
 582 
 
 1048 
 
 597 
 201 
 348 
 
 428 
 460 
 
 28 
 
 1485 
 1498 
 1092 
 109216 
 
 2164 7 
 540 
 
 317 8 
 19011 
 312 5 
 
 2966 1 
 111814 
 191414 
 
 534 
 
 500 
 
 Monthly 
 Amounts. 
 
 41618 
 4912 
 
 4 z 
 
 4871 
 
 18 
 
 3005 
 
 2447 
 
 2208 
 
 2037 
 
 10 
 
 15, 5 
 
 5 1 
 
 15 
 
 7873 
 
 820 
 
 7033 
 391 
 
 466 
 
 31156 19 8 
 
 10 
 
 Payments Received. :fo\ Sum. 
 
 1817 
 
 Aug. 
 July 
 
 Aug. 
 Sep. 
 Oct. 
 Aug. 
 
 Sep. 
 
 Oct. 
 
 Sep. 
 Oct. 
 
 Nov. 
 
 Oct. 
 
 Nov, 
 Dec, 
 Oct. 
 
 Dec, 
 
 Dec. 
 
 17 
 
 17 
 
 Dec. 24 
 17 
 
 Dec. 
 
 Dec. 
 
 10 
 
 6 Dec. 31 
 
 By Cash, 
 By Ditto, 
 By Ditto, 
 By Ditto, 
 By Ditto, 
 By Ditto, 
 By Ditto, 
 By Ditto, 
 By Ditto, 
 By Ditto, 
 By Ditto, 
 By Ditto, 
 By Ditto, 
 
 By Cash, 
 By Ditto, 
 By Ditto, 
 By Ditto, 
 By Ditto, 
 By Ditto, 
 
 By Cash, 
 By Ditto, 
 By Ditto, 
 By Ditto, 
 By Ditto, 
 
 By Cash, 
 By Ditto, 
 By Ditto, 
 
 By Cash, 
 By Ditto, 
 By Ditto, 
 By Ditto, 
 By Ditto, 
 
 By Cash, 
 
 By Ditto, 
 By Ditto, 
 
 By Ditto, 
 
 By Cash, 
 
 By Balance, 
 
 14 
 
 17 
 
 20 
 
 17 
 
 26 
 
 26 
 
 26 
 
 27 
 
 525 
 507 
 262 
 475 
 287 
 369 
 415 
 220 
 196 
 613 
 410 
 214 
 375 
 
 503 
 547 
 647 
 605 
 522 
 378 
 
 783 
 500 
 471 
 471 
 220 
 
 577 
 
 582 
 
 1048 
 
 14 
 
 5 
 12 
 13 
 
 
 
 597i 9 
 201117 
 348115 
 428 10 
 46010 
 
 1485 13 
 
 1092 16 
 1092 16 
 
 19011 
 
 600 
 
 12223 1211 
 3115dll9!"8 
 
306 
 
 LEDGER. 
 
 (4; 
 
 Dr. 
 
 Bills Payable. 
 
 Cr. 
 
 payments Madt. To 
 
 1817 
 July 6 
 
 8 
 13 
 
 4ug. 9 
 jl2 
 |l3 
 
 Vov.19 
 
 ^ug.21 
 27 
 
 Sep. 6 
 11 
 
 Oct, 15 
 
 Deo. 31 
 
 To Cash, 
 To Ditto, 
 To Ditto, 
 To Ditto, 
 To Ditto, 
 To Ditto, 
 To Ditto, 
 'JO Ditto, 
 To Ditto, 
 To Ditto, 
 To Ditto, 
 To Ditto, 
 To Ditto, 
 
 To Balance, 
 
 10 
 
 27 
 
 Sum. 1817 
 
 100 
 163 
 246 
 110 
 367 
 139 
 210 
 70 
 476 
 
 1631 4 
 120 5 
 
 50 
 396 
 
 4154 
 
 6768 
 
 14 
 
 July 
 
 10 
 
 15 8 
 
 Dee, 10 
 
 31 
 
 Bills Accepted by Ua. 
 
 By .Stock, for Sundries, viz Fol 3 
 
 M. Louis, fav Wallace, 
 
 Sir J. Towers, Jackson, 
 
 M. Goodair, . . , Wilson, 
 
 W. Cuming, Kilnocli, ...... 
 
 S. Turbntt, Malcom, ...... 
 
 Ditto, Davids, 
 
 Ditto, VVilson, 
 
 J. Towers, Craig, 
 
 J. Thomson, His Order, .... 
 
 W.Wilson, Ditto, 
 
 J. Barker, White, 
 
 R. Brown, Parker, 
 
 S. Sheldon, Lamb, 
 
 By J. Hanson, fav Grahaine. Fol.23 
 
 Ditto, Watts, 
 
 By Sundries Jour Fol. 29 
 
 Sir R. Parnell, fav Murray, 
 
 Ditto, Campbell, 
 
 F. Barlow, Holmes, 
 
 Ditto, Moody 
 
 .1. Vandcrkeinp, Riley, 
 
 M. Goodair, Kerr, 
 
 W.Hanson, Stewart, 
 
 Meymott& Co Dinidas, 
 
 Murray & Waller, Erskine, 
 
 Mures, Fordyce, & Co, HaiTis, 
 
 Ditto, Ditto, 
 
 S. Johnson, Gay, 
 
 J. & A. Sidney, Lafont, ...• 
 
 Ditto, Louis, 
 
 No. 
 
 Due. 
 
 Sum. 
 
 92 
 
 93 
 
 95 
 
 66 
 
 98 
 100 
 103 
 104 
 105 
 106 
 108 
 109 
 110 
 111 
 112 
 
 131 
 
 133 
 
 125 
 
 126 
 
 141 
 
 132 Feb 
 
 136 I 
 
 138 
 
 134 
 
 July 
 
 Aug. 
 
 May 
 
 Aug. 
 
 Sep. 
 
 Oct. 
 Jan. 
 
 Feb. 
 
 Mar, 
 
 142 
 143 
 127 
 122 
 130 
 
 Mar, 
 Jan. 
 Feb 
 
 lOOj 
 
 16310 
 
 246|17 6 
 
 110 
 
 3671 4 
 
 139 10 
 
 210 4 
 
 70' 
 
 476|ll 
 163 j 4 
 120; 5 
 
 50! 
 
 a96 14 9 
 
 17 G 
 
 10 a 
 
 120 
 117 
 
 243 
 196 
 334 
 114 
 
 70 
 
 4' 
 
 133 
 
 17| 
 
 241 
 
 12 
 
 315 
 
 4 
 
 680 
 
 10 
 
 478 
 
 2 
 
 145 
 
 18 
 
 310 
 
 14 
 
 568 
 
 19 
 
 8114 
 
 6768 15 
 
 
 
 
 5 
 15 ft 
 19 
 13 
 
 4 
 
 
 
 6 
 
 
 
 6 
 
 Dr. 
 
 Bonds & Bills. 
 
 Cr, 
 
 Dec. 
 
 31 To Balance, 
 
 272000 
 
 2000 
 
 July 
 
 Aug.20 
 
 
 
 By Stock, for Money borrowed, as follows, Fol. 4 
 
 E. Fullarton, per Bond Payable at Candlemas, 700 Q 
 
 Emilia Coats, per ditto, Whitsimdav, 500 
 
 Helen Pollock, per Bill, ditto, ". ! 50fOJ 
 
 By Cash, for Bill to C. Denny, due August 23 Fol 10 j SOO^ 0i 
 
 I2000' 
 
(5) 
 
 lij:dg]^r. 
 
 367 
 
 Dr. 
 
 Debts Payable. 
 
 Cr. 
 
 PaymentB Made. 
 
 1817 
 July 
 
 Aug, 
 July 
 
 Aug. 
 July 
 
 Aug. 
 Sep. 
 
 Dec. 
 
 To Cash, 
 To ditto, 
 To ditto, 
 To ditto. 
 To ditto, 
 To ditto, 
 To ditto, 
 To ditto, 
 To ditto, 
 To ditto. 
 To ditto, 
 To ditto, 
 To ditto, 
 To ditto, 
 To ditto. 
 To ditto, 
 
 To Cash, 
 To ditto. 
 To ditto, 
 To ditto, 
 To ditto. 
 
 To ditto, 
 To <iitto. 
 
 To ditto, 
 To ditto. 
 
 To ditto, 
 
 To ditto, 
 
 To ditto, 
 
 To ditto, 
 17 To ditto, 
 
 To ditto, . 
 
 To ditto, 
 24 TodiUo, 
 
 28 To ditto, . 
 
 Fo\ 
 
 28 
 
 Dec. BlT^oBttlancefo 27 
 
 Sums. 
 
 112 7 
 53I1O 
 
 62 
 
 76 
 
 73 
 
 91 
 
 34 
 
 57 
 
 214 
 
 115 
 
 108 
 
 64 
 
 22 
 
 19 
 
 90 
 
 31 
 
 258 
 119 
 93 
 122 
 121 
 
 85 
 86 
 
 37 
 125 
 
 181 
 
 96 
 
 113 
 
 121 
 176 
 416 
 411 
 
 76 
 
 874 
 
 14 
 
 1817 
 
 4767 61 
 
 July 
 
 Sep. 
 
 Nor. 
 
 Dec, 
 
 30 
 
 14 
 
 25 
 
 31 
 
 Owing by u» on opeu Accounts. 
 
 By Stock for the following viz. . 
 
 Scott & Company, 
 
 William Fulton, 
 
 Smithfield Company,. . . . . , 
 New Ropcwork Company, • . . 
 Clyde Sail Cloth Company, , . 
 Duntocher Woollen Company 
 
 Stocking Factory, . 
 
 John Smith, 
 
 Joshua Senior, , . . 
 
 Moffat & Galloway, 
 
 M'Laren, Henderson, <fe Co. . 
 
 Aitken & Campbell, 
 
 Alan Pollock 
 
 William Telfer, 
 
 Epiiraim Gardener, 
 
 William Ingles, 
 
 Fo. 3 
 
 By MERCHAKmsE, viz Fo. 13 
 
 Carron Company, . Sep. 
 
 Smithfield Company, . 
 
 Dalnotter Iron Company, 
 
 William Fulton, 
 
 New Eopework CAmpany, .... 
 
 J. & W. Scott, - . . . 
 
 James Lockhai t, • 
 
 Tiiomas Smith <& Co 
 
 John Hood, ^ 
 
 Mrs. William Millef, 
 
 John Cowan & Co. 
 
 Alcxr. Wilson, . , 
 
 John Reid, 
 
 Aitken & Campbell, ........ 
 
 Angus M'Donald, 
 
 Verriville Glass-Company, . . ^ ^ . 
 
 William Young & Co 
 
 Duntocher Woollen- Co»i|>any, . . 
 
 John Buchanan & Co 
 
 John Kilmarnock, 
 
 David Marshall & Co 
 
 John Murdock & Co 
 
 Henry Hardy & Co ; . . . 
 
 Orhart, White, Rose, & Co. ... 
 
 ■By Store in St. Kitts, for Freight duQ 
 
 Owners of St. Ann, Fo. 18 
 
 By Sales on Commission, for Fret, due, 
 
 Owners of Caledonia, 19 
 
 By Voyage II. of the Minbrva, . 25 
 
 Scott & Co 
 
 William R >bertson & Co 
 
 Hugh Moody, 
 
 John.son, 
 
 Rob. Wilson 
 
 Sumg.. 
 
 Monthly 
 Amounts. 
 
 112! 7 
 63110 
 62 
 76 
 73 
 
 91 
 34 
 
 57 
 
 214 
 
 115 
 
 108 
 
 64 
 
 22 
 
 119 
 
 90 
 
 31 
 
 258 
 119 
 
 93 
 122 
 121 
 
 35 
 
 85 
 
 86 
 
 81 
 
 37 
 125 
 
 57 
 181 
 
 55 
 
 96 
 
 82 
 113 
 
 29 
 
 22 
 121 
 176 
 416 
 411 [17 
 
 127 
 
 22 
 
 9Q 
 67 
 •16 
 
 1225 
 
 3026 
 76 
 
 3W 
 
 4767 
 
368 
 
 LEDGER. 
 
 (6) 
 
 Dr. 
 
 Merchandise. 
 
 Cr. 
 
 1817 
 July 
 
 Aug. 
 S.p. 
 Oct, 
 Dec. 
 
 To Stock 
 
 To Wilson & Greenhill, . 
 
 To Sundries, 
 
 To Ditto, 
 
 To Wilson & Greenhill, . 
 
 To Charges, 
 
 To Interest, 
 
 To Profit ^ Loss, .. Fo. 
 
 235 
 
 163 
 
 486 
 
 3960 
 
 205 
 
 34 
 
 22 
 
 110 
 
 521J) 
 
 1817 
 Nov. 14 
 25 
 Dec. 31 
 
 By Store in St. Kitts, ... 
 
 By Sundries, , 
 
 By Alan Ker & Co 
 
 By Voy. II. of Minerva, 
 By Balance, Fo 
 
 1733; 
 
 22251 
 206 
 156 
 897 
 
 5219 
 
 8 
 
 2 
 
 13 
 
 14 
 
 14 
 
 12 
 
 Dr. 
 
 Herring. 
 
 Cr. 
 
 Julv 
 0<f 
 
 To Stock,,, 
 To Cash, . . 
 
 500 Bar. 
 
 1 
 
 750 
 
 1/ 
 
 It 
 
 Aug. 
 
 14 
 
 600 ... . 
 
 17 
 
 1080 
 
 II 
 
 II 
 
 Nov. 
 
 14 
 25 
 
 
 
 
 
 
 Dec. 
 
 3 
 
 1100 Bar 
 
 
 1830 
 
 II 
 
 II 
 
 
 
 
 
 
 
 
 
 
 ByAdven.toJaniaica,500B 9 
 By Store in St Kitts,150 .'l 
 
 By Sundries, 345 
 
 By Balance, .«..,. 105 
 
 llOOB. 
 
 750 
 270 
 621 
 189 
 
 1830 
 
 Dr. 
 
 Sales on Commission. 
 
 Cr. 
 
 July 
 
 Aug. 
 Sep. 
 Oct. 
 
 No\. 
 Dec. 
 
 To Stock, 
 
 To Sundries, ..... , , . , 
 To Alan Ker & Co. ..., 
 To Sundries, .......... 
 
 To Alan Ker & Co 
 
 To Duties, 
 
 To Samuel Johnson, ..... 
 
 To Sundries, 
 
 To Ditto, 
 
 To Cash, 
 
 To Sundrie 
 
 To Ditto, 
 
 To Ditto, ...» 
 
 To Charges, 
 
 To Interest, . k 
 
 To Profit ^ Loss, 
 
 1 
 
 2216 
 
 13 
 
 4 
 
 July 
 
 31 
 
 6 
 
 1731 
 
 5 
 
 2 
 
 Aug. 
 
 31 
 
 6 
 
 1 
 
 13 
 
 3 
 
 
 30 
 
 8 
 
 1480 
 
 8 
 
 3 
 
 Sep. 
 
 30 
 
 9 
 
 21 
 
 r-. 
 
 1 
 
 Oct. 
 
 31 
 
 11 
 
 1257 
 
 17 
 
 3 
 
 Nov. 
 
 30 
 
 12 
 
 578 
 
 17 
 
 // 
 
 
 16 
 
 15 
 
 1907 
 
 5 
 
 2 
 
 Dec. 
 
 31 
 
 16 
 
 3544 
 
 18 
 
 // 
 
 
 23 
 
 17| 
 
 323 
 
 4 
 
 10 
 
 
 31 
 
 18 
 
 3820 
 
 16 
 
 5 
 
 
 // 
 
 19 
 
 4036 
 
 19 
 
 7 
 
 
 
 22 
 
 5252 
 
 17 
 
 11 
 
 
 
 25 
 
 280 
 
 2 
 
 4 
 
 
 
 25 
 
 154 
 
 3 
 
 7 
 
 
 
 7 
 
 637 
 
 18 
 
 9 
 
 
 
 
 27246 
 
 7 
 
 11 
 
 
 
 • 
 
 
 
 By Bills Receivable, 
 
 By Ditto, 
 
 By Cash, 
 
 By Bills Receivable, 
 
 By Ditto, 
 
 By Ditto, 
 
 By Cash, 
 
 By Bills Receivable, 
 By James Forbes & Co. 
 
 By Cash, 
 
 By Balance, on band Fo. 
 
 3005 
 2447 
 
 138 
 2203 
 2087 
 7861 
 
 345 
 
 7030 
 
 38 
 
 612 
 1525 
 
 27246 
 
 15 
 5 
 
 19 
 
 12 
 2 
 6 
 8 
 
 16 
 5 
 
 10 
 6 
 
 5 
 
 1 
 2 
 6 
 8 
 7 
 u 
 10 
 2 
 4 
 2 
 
 11 
 
(7) 
 
 LEDGER. 
 
 369 
 
 Dr. 
 
 Charges. 
 
 Cr. 
 
 1817 
 July 
 Aug. 
 
 Sep. 
 Oct. 
 
 Nov. 
 Dec. 
 
 To Cash, 
 
 To Ditto, 
 
 To Ditto, 
 
 To Ditto, 
 
 To Ditto 
 
 To Alau Ker & Co 
 
 ToCasli 
 
 To Ditto, 
 
 To Ditto, 
 
 To Sundries, 
 
 
 
 
 
 1817 
 
 
 7 
 
 12 
 
 2 
 
 Ij 
 
 Dec. 
 
 10 
 
 iC 
 
 26 
 
 10 
 
 // 
 
 \ 
 
 31 
 
 14 
 
 11 
 
 16 
 
 7 
 
 
 // 
 
 17 
 
 14 
 
 2 
 
 9i 
 
 
 // 
 
 21 
 
 49 
 
 6 
 
 2 
 
 
 // 
 
 24 
 
 280 
 
 2 
 
 4 
 
 
 // 
 
 28 
 
 30 
 
 18 
 
 8i 
 
 
 
 28 
 
 // 
 
 7 
 
 // 
 
 
 
 29 
 
 II 
 
 18 
 
 
 
 
 29 
 
 105 
 
 // 
 
 
 
 
 
 530 
 
 3 
 
 7 
 
 
 
 By John Hanson, 
 
 By Voyage III. of Hap- 7 
 py -Return,.. 3 
 By Voyage I. of Minerva, 
 
 By Sundries, 
 
 By Ditto 
 
 By Profit Sf Loss,., . .Fo. 
 
 // 
 26 
 
 26 
 315 
 
 20 
 141 
 
 530 
 
 Dr. 
 
 Interest. 
 
 Cr. 
 
 July 9 
 Aug. 31 
 Sep. 30 
 Oct. 31 
 Nov. 30 
 Dec.31 
 
 To Cash, . 
 To Ditto, . 
 To Ditto, ., 
 To Ditto, . 
 To Ditto, . 
 To Ditto, ., 
 To Sundries 
 To Ditto, . 
 To Ditto, ., 
 
 7 
 
 6 
 
 15 
 
 6 
 
 July 
 
 31 
 
 10 
 
 9 
 
 11 
 
 2 
 
 Sep.30[ 
 
 14 
 
 13 
 
 14 
 
 11 
 
 
 3 
 
 17 
 
 25 
 
 18 
 
 1 
 
 Oct. 
 
 5 
 
 21 
 
 17 
 
 3 
 
 5 
 
 Nov. 
 
 4 
 
 27 
 
 47 
 
 14 
 
 11 
 
 
 30 
 
 28 
 
 42 
 
 19 
 
 ®i 
 
 Dec. 
 
 10 
 
 29 
 
 48 
 
 6 
 
 6 
 
 
 17 
 
 29 
 
 375 
 
 // 
 
 // 
 
 
 31 
 
 // 
 // 
 
 
 587 
 
 3 
 
 5 
 
 
 
 
 
 
 By Cash 
 
 By Bills Receivable,. . , . 
 
 By Cash, 
 
 By J. & D. Kinsey, . . . . 
 By Bills Receivable,. . . . 
 
 By Cash, 
 
 By John Hanson, 
 
 By Sundries, 
 
 By Cash, 
 
 By Ditto, 
 
 By Profit Sf Loss,., ..Fo. 
 
 6 
 
 II 
 
 2 
 
 12 
 
 4 
 
 15 
 
 14 
 
 1 
 
 9 
 
 15 
 
 4 
 
 18 
 
 18 
 
 12 
 
 8 
 
 20 
 
 7 
 
 6 
 
 23 
 
 9 
 
 9 
 
 25 
 
 176 
 
 16 
 
 26 
 
 98 
 
 10 
 
 29 
 
 188 
 
 11 
 
 7 
 
 82 
 
 14 
 
 587 
 
 3 
 
 
 
 
 6 
 6 
 4 
 11 
 5 
 3 
 4 
 9 
 9. 
 1 
 7 
 
 Dr. 
 
 Profit & Loss. 
 
 Cr. 
 
 Nov.16 
 Dec. 31 
 
 To Cash, 
 
 To Sundries,, 
 
 To Charges, Fo. 
 
 To Interest, 
 
 To Voyage J. of Minerva, 
 
 To Balance carried for- "J 
 ward to next Ledger, f 
 as mentioned in the i 
 Docquet, Fo.J 
 
 To STocfc IN Co. for 7 
 
 Net Gain transferedFo. | 
 
 21 
 
 29 
 
 7 
 7 
 
 15 
 12 
 
 141 
 82 
 
 109 
 
 11 
 16 
 
 5 
 14 
 
 9 
 
 4 
 
 // 
 9 
 7 
 
 7 
 
 July 
 Dec. 
 
 1 
 10 
 31 
 
 // 
 // 
 
 
 
 
 
 If 
 
 27 
 
 345 
 
 14 
 
 8 
 
 
 1/ 
 II 
 
 1 
 
 202410 
 
 9 
 
 
 II 
 
 2735 2 
 
 8 
 
 
 
 
 
 ^ 
 
 - 
 
 
 By Stock, ! 4 
 
 By John Hanson, 23 
 
 29 
 
 By Sundries. 
 
 By Merchandise, .... Fo. 
 By Sales on Commission, 
 By Voyage III, of Happy- 
 Return, . . 
 By Ship Britannia, our Ath, 
 
 By Insurance, 
 
 By Company Assurance, 23 
 
 360 
 
 1 
 
 47 
 
 110 
 
 637 
 
 1071 
 
 130 
 
 44 
 
 321 
 
 2725 
 
 II 
 10 
 1 
 1 
 9 
 
 9 
 2 
 3 
 9 
 
 2 8 
 
 5a 
 
370 
 
 LEDGER. 
 
 (8) 
 
 Dr. 
 
 Ship Happy-Return. 
 
 Cr. 
 
 1817 
 July 
 
 II To Stock, 
 
 2530 
 
 1817 
 Dec. 
 
 81 
 
 By Balance^ Fo. 
 
 27 2530 // 
 
 Dr. 
 
 Voyage III. of the Happy-Return. 
 
 Cr. 
 
 July 
 Aug. 
 
 Dec. 
 
 To Stock, 
 
 To Tontine lusuraace Co. 
 To William Cuming, .. 
 
 To Sundries, 
 
 To Profit Sf Low, ...Fo. 
 
 120 
 
 118 
 
 8 
 
 790 
 
 1071 
 
 2108 
 
 1-2 
 
 10 
 
 Oct. 
 Nov 
 Dec, 
 
 By Sales on Commission, 
 
 By Cash, 
 
 By Alan Ker & Co 
 
 ByOutstanding Accounts, 
 By Cash, 
 
 740|14 
 353; 3 
 450 7 
 1919 
 544 7 
 
 2108 12 
 
 11 
 11 
 
 /■/ 
 9 
 3 
 
 -J 
 
 10 
 
 Dr. 
 
 Ship Minerva. 
 
 Cr. 
 
 July 1 
 
 1 o otock, .••••^•••. 
 
 2750 
 
 Dec. 
 
 31 
 
 By Balance, Fo. 
 
 27 
 
 2750 
 
 Dr. 
 
 Voyage I. of the Minerva. 
 
 Cr. 
 
 July 
 Aug. 
 Dec. 
 
 1 To Stock, 
 
 19 To Tontine Insurance Co. 
 31 To Sundries, 
 
 t 
 
 ■f > ;.o'J ; : . ' , ,v.. 
 
 152 
 123 
 773 
 
 1040 
 
 Nov. 
 Dee. 
 
 By Sales on Commission, il9 
 By Alan Ker «& Co. ... '24 
 ByOutstandingAccounts, 25 
 
 By Cash, 26 
 
 By Profit Sy Loss,. . . .Fo. 7 
 
 714 
 
 10 
 
 10 
 
 211 
 
 102 
 
 1049 
 
 8 2 
 1,9 
 
 18 7 
 11^10 
 
 9. 7 
 
 911 
 
(9) 
 
 LEDGER. 
 
 371 
 
 Dr. 
 
 Ship Britannia, our One-fourth. 
 
 Cr. 
 
 1817 
 
 July 
 
 31 
 
 To Stock, 
 
 To Profit^ Loss, ,, To 
 
 627 
 130 
 
 10 // 
 9 2 
 
 75719 2 
 
 
 1817 j 
 
 Sep. 24 By Cash, 
 
 Dec. 31 By Balance, Fo, 
 
 14 
 27 
 
 157 
 
 600 
 
 757 
 
 19 
 
 19 
 
 Dr. 
 
 New Rope-work Company, our One-sixth. 
 
 Cr. 
 
 July 
 
 To Stock. 
 
 472'10 If 
 
 47210 // 
 
 July U 
 Dec. 31 
 
 By Cash, . . 
 By Balance, 
 
 Fo, 
 
 27 
 
 22 
 
 450 
 
 472 
 
 10} // 
 
 // 1/ 
 
 10 
 
 Dr. 
 
 Counting-room & Cellars. 
 
 Cr. 
 
 July 
 
 To Stock, 
 
 650 
 
 Dec. 31 
 
 By Balance, ..••... Fo. 
 
 27 
 
 650 
 
 Dr. 
 
 Hector & Daniel Riley, Nevis. 
 
 Cr. 
 
 July 
 Aug. 
 Dec. 
 
 To Stock, 
 
 To Insurance. 
 
 To Cash, 
 
 To Sundries. 
 
 To Balance, Fo 
 
 2 
 
 120 
 
 15 6 
 
 Dec. 
 
 17 
 
 By Sales 
 
 8 
 
 73 
 
 2, 6 
 
 
 
 
 28 
 
 410 
 
 15 // 
 
 
 
 
 // 
 
 15 
 
 17 6 
 
 
 
 
 27 
 
 265 
 
 15 5 
 
 
 
 
 886 
 
 511 
 
 
 
 
 
 
 
 886 
 
 511 
 
 886 
 
 511 
 
S72 
 
 LEDGER 
 
 (10) 
 
 Dr. Outstanding Accounts for Freights & Passages- 
 
 Cr. 
 
 1817 
 July; 1 
 
 Dec.31 
 
 81 
 
 To .Stock, viz , 
 
 Jas. Sharp, 
 
 John Lang,.. .... , 
 
 William Lyon, . , 
 Dan. M'Aulay, ., 
 D. M'Lean, . . . , 
 James Fuller,... , 
 Alex. Campbell, 
 
 To Voy.III.ofH-Return 
 James Simpson, . . . . 
 
 Peter Smith, 
 
 Rob. Hardy, 
 
 Rich. Caldwell, 
 
 25 
 
 To VoY. I. OF Minerva., 
 
 Wm. Miller, 
 
 David Fergus, .... 
 Chas. Jackson, .... 
 Wr. Paterson, .... 
 
 SI 
 
 To VoY. II. OF Minerva, 
 
 Houston <& Co , 
 
 ' Simson, Brown, & Co 
 
 Dun, King. & Co 
 
 Hunter & Smith, . . . , 
 Clemont <k Hay, .... 
 
 25 
 
 25 
 
 18 
 
 55 
 
 19 
 
 10 
 
 301 
 
 387 
 
 1817 
 July 
 
 11 
 
 July 11 
 Aug, 9 
 July 
 Nov 
 
 810 
 
 19 9 
 
 July 
 
 18 
 
 14 
 
 t)ec 
 
 31 
 
 By Cash, 
 
 By Cash, 
 
 By Ditto, • 
 
 By Ditto, 
 
 By Ditto, (in part) 
 By Ditto, . » 
 
 By Balance, Fo. 27 
 
 2,15 
 
 I 
 911 
 1119 
 
 7i 7 
 
 20 
 
 7 7 
 
 33813 
 
 38714 8 
 
 Dr. 
 
 Outstanding Debts in Jamaica. 
 
 Cr. 
 
 July 
 
 To Stock, viz 
 
 £. Mendez, 
 
 J. Jenkinsou, ...... 
 
 S. Lanrance, ...... 
 
 J. Wilkinson, .... 
 
 Wm, King, 
 
 Marg. White, . . . . 
 
 Mos. Pessea,. .... . 
 
 Est. of A. Lopex,.. 
 J. Barker & Co. .. 
 Wm. Parker & Co. 
 
 Currency at 40 per Ct. 
 
 65 
 32 
 24 
 73 
 23 
 11 
 13 
 24 
 116 
 34 
 
 416 
 
 297 
 
 15 
 
 Oct. 
 
 t»ec 
 
 31 
 
 By J. & D KiNsEY, viz. 
 ' E. Mendez, .... 65 2 7 
 S. Laurance, . . 24 3 11 
 
 Wm. King, 23 4 
 
 Marg. White, . . 11 6 8 
 J.Barker&Co.part, 70 
 
 Currency at 40 perCt 193 13 6 
 
 By Balance, t.Fo. 
 
 15 
 
 27 
 
 138 
 
 159 
 
 297 
 
 8 9 
 
 15 6 
 
(11) 
 
 LEDGER. 
 
 373 
 
 Dr. 
 
 Store in St. Kitts. 
 
 Cr. 
 
 1817; 
 Juiyi 
 
 Aug. 
 
 Sep. 
 
 Oct. 
 Nov. 
 
 To Stock, 
 
 To Insurance, 
 
 To Ingram, Hunter, & Co, 
 
 To Insura?ice, 
 
 To Iver M'lver «ffe Co. . . 
 
 To Sundries, 
 
 To Ditto, .... 
 
 2 
 8 
 9 
 11 
 12 
 15 
 18 
 
 5742 
 
 98 
 
 18 
 
 55 
 
 837 
 
 ' 2824 
 
 2272 
 
 11849 
 
 18 
 
 11 
 
 3 
 
 9 
 
 19 
 
 I 
 
 13 
 
 9 
 3 
 
 9 
 9 
 
 2 
 
 // 
 
 5 
 
 1817 
 Nov. 
 Dec. 
 
 30 
 10 
 25 
 31 
 
 
 
 
 By Cash 
 
 By Wolfe &Fraser,..., 
 
 By Sundries, 
 
 By Cash, 
 
 By Balance, Fo. 
 
 1925 
 479 
 519 
 490 
 
 8434 
 
 11849 
 
 6 
 
 4 
 
 16 
 
 11 
 
 15 
 
 13 
 
 Dr. 
 
 William Fullarton, S t. Kitts, Private Accot. 
 
 Cr. 
 
 July 1 To Stock, 
 
 I 
 56011 
 
 Dec. 
 
 31 
 
 By Balance,, ..,,... .Fo, 
 
 27 560 
 
 11 
 
 Dr. 
 
 William Fullarton, St. Kitts, Accot. Proper. 
 
 Cr. 
 
 Aug. 12 
 Sep. 6 
 Nov. 7 
 Dec. 31 
 
 To Cash, 
 
 To Ditto, 
 
 To Ditto 
 
 To Balance, Fo 
 
 10 
 14 
 21 
 27 
 
 45 
 338 
 
 73 
 797 
 
 1254 
 
 // 
 
 2 
 
 18 
 
 1 
 
 // 
 
 6 
 
 // 
 
 11 
 
 5 
 
 July 
 Dec. 
 
 1 
 31 
 
 // 
 
 , 
 
 
 
 By Stock, .......... 
 
 By Sundries, Int. 
 
 By Interest, 
 
 1121 
 
 7 
 
 125 
 
 1254 
 
 dB 
 
574 
 
 X^EBGEll. 
 
 ((m 
 
 .&. 
 
 Sir Richard pARNEiii., St. Ritts. 
 
 «K 
 
 rr 
 
 ! 10171 
 
 
 
 
 ' " O "^COCKj' • »' • «' «" * • • '• f • • 
 
 To Iflsuf ancej ',', i',»i'i. 
 To Sundries, .'....•';'.'] 'ji^JV 
 To' ©Brfoncf, -.•••.•. .-. .'.iFb, 
 
 V.\ lliKll 
 
 2 
 27 
 
 272 It 8 
 14 // 
 
 85 
 461 
 240 
 
 <.'l 
 
 106p{ 7i & 
 
 1817 
 Dec. 
 
 
 ;I:(t:f:ll 
 
 By Sales on Cotninissidb, 22 
 
 n'> j » , . .•i->iu:\ii- 1 T ( 
 
 ijrt !.ol>'>»,i')iiii»ll ,iij/M;',ii! c 
 
 iMj .'DiMrtii.'ii I 1 
 
 '•.iL. .ol) 7. IT/ 1 I/! r. 1 .| 
 I ...... , . . ..i^-Mihiiii''. ( 
 
 Ul 
 
 ,<»niil <i 
 
 fif^ 
 
 r n 
 
 -M' 
 
 P' 
 
 Ei^. 
 
 Jo!k>Adj. Francis ^arloW, St. Ritt^j^' ' »'^'^^ 
 
 Ci*. 
 
 '^ukiji'^' 
 
 Oct. 
 
 Nov 
 
 16 
 
 Dcc.||31 
 
 To' Insurance, " ,. , , J , 
 To CJompany Assurance, 
 
 Torino, , 
 
 To Cjash 
 
 T<) S iindries,. 
 
 To balance, Fo. 
 
 48 
 
 32 
 2^1 1 3 
 
 15 
 
 4^5 
 
 905 
 
 6ec. 
 
 By Sales on Commission, 
 
 22 
 
 905 
 
 » 
 
 905 
 
 Dr. 
 
 '' Jt)tt*r Vkkbii&^i^,' ^. Kto. ''' '^^ 
 
 eti 
 
 
 a 1 
 
 !lIo Insurance, , , , . . ,1... 
 1 0'Oa^hf . •«*««« |i*'M •!•« 
 Toj Ditto« . ••«.«• .y. « b k 
 
 Ttif Sundries,,, , 
 
 Tq Balance, Fo. 
 
 HI. ! 
 
 ai 
 
 28S 
 
 ■ •276 
 5 
 3 
 
 780 
 
 10 
 
 10 
 
 i)ee. 
 
 By Sales oo CpiNimssi0i), 22 
 
 y.v. II- .oiijCt 
 
 li' :. ,.>ii (I 
 
 Vi'.o'l riUsAliiV 
 
 iV 
 
 •1' I 
 
 »T 
 
 ij; 
 
 
 730 
 
 io 
 
 10 
 
 11 r. 
 
^mtQBU^ 
 
 S76 
 
 Dr. 
 
 Sir JiQHjs: Xow^«s, Bi^rt, Jamaica. 
 
 Cn 
 
 1817 
 July 
 
 4 
 
 Oqt. 
 Nov. 
 Dec. 
 
 U 
 
 7 
 
 i3i 
 
 To 
 To 
 To 
 To 
 To 
 To 
 To 
 To 
 
 St0cky.MUi(U)4iu#»'«U r^' 
 
 CRsh, 7 
 
 Ditto,... 
 Ditto, . . . 
 Sundries, 
 Cash, . . , 
 Siindries, 
 
 }m9 
 
 110 
 115 
 93 
 455 
 231 
 22 
 
 1277 
 
 S 
 
 ti 
 
 II 
 
 II 
 
 11 
 
 9 
 
 7 
 
 1817 
 Opt,) 
 
 Nov, 
 
 ijBi 2 
 
 pec. 31. 
 
 U iO 
 
 24 1 By Sanddes, .K**».^^UV(i 
 4 By S»1e5, 00 jCominissiott, 18 
 3y BaloMSy.. ...«..Foi 217 
 
 J. ,1 01 j ,t-,;)ni)(iii;- 
 
 ;' IL'I ,iIhi;:~) 
 
 I Hi,- , ,Kjiil)iu8 
 
 15 
 
 ri616 
 
 i6a4 
 
 ft'' 
 
 rT Ml .0 
 
 li.vi) 
 
 1277 
 
 18 
 
 l^tt. 
 
 Mc>$l>$ X^ouis, jAmaic9.t 
 
 Gti 
 
 4uly 
 
 Nov. 
 Dec. 
 
 t> .!)! 
 
 tQi To lasu/jinp^, , , ,, ^...,.,,J! S^ 
 25I To Sundries, 
 
 1| To Stock,.. 
 
 «»>. • fi.i*,* »*n 
 
 i\l\'.\ 
 
 To Cash, 
 To Sqadries, 
 
 2 
 
 133 
 
 12 
 
 430 
 
 113 
 
 8 
 
 698 
 
 Aug.^ By Sales CD CoDunission, B 
 
 Oct. 24 By Sundries, ,. . ... 1€ 
 
 Nov. 4 By Sales ou jCommissioii^ 1 IB 
 Dec. 31, By -Ctftoiwji AU>*iiaFoi W 
 Ujr. : (:&,' {• . ,nuensli .1 io ojjiiif'j 
 
 a !0|l (! <i: f 
 
 38$) 15 
 
 5 // 
 
 14312 
 
 rl69 
 
 16 
 
 Dp. 
 
 SlMOir TuKBUTT. Jamaica* 
 
 m\ 
 
 July 
 Aug 
 Sep. 
 Nov, 
 Dec, 
 
 J To Stock, »4a«»r.4it,**. 
 
 3 To Cash* ««r.tt>»ff<*k 
 ^ To Ditto,,,,,,,. ^*.,»,i 
 
 251 To Sundries, 
 
 31 To Ditto, 
 
 {;i 
 
 623 
 42 
 15 
 
 260 
 19 
 
 959 
 
 12 
 
 17 
 
 July 
 Deci 
 
 '•9« •«•••;■ 
 
 e By Cash, ,,.,.. 
 
 Sit By Balgnce, ..^.,,.Fo. 
 
 Mi itl- , 
 
 is: 
 
 ri- 
 
 ... .ti^ 
 
 6 
 
 710 
 
 1/ 
 
 // 
 
 .27 
 
 249 
 
 17 
 
 5 
 
 
 . i , 
 
 . .7 
 
 
 1;:) 
 
 'T 1 
 
 
 . 1 
 
 (1 
 
 ' '' i' 
 
 
 ■ • 1 
 
 
 
 
 
 \'<. 
 
 959jl7 
 
 5 
 
 
 
 
 
 
 
 
 
 
 
 
 
376 
 
 liEDGER. 
 
 (14) 
 
 Dr. 
 
 Matthew Goodair, Jamaica. 
 
 Cr. 
 
 1817 
 July 
 Sep. 
 Oct. 
 Nov. 
 
 De. 
 
 To Stock,... 
 To Cash, . . , 
 To Ditto,... 
 To Sundries, 
 To Cash, . . . 
 To Sundries, 
 
 204 
 100 
 140 
 407 
 57 
 150 
 
 1060 
 
 1817 
 Oct. 
 Dec. 
 
 By Sales on Commission, 
 By Balance, Fo. 
 
 993,15 
 6614 
 
 1060 
 
 10 
 
 10 
 11 
 
 Dr. 
 
 John Hanson, Jamaica. 
 
 Cr. 
 
 July 
 
 No 
 
 Dec. 
 
 To Stock, .,.•• 
 
 To Sundries, 
 
 To Ditto, 
 
 To Will. Hanson for the 
 Estate of J. Hanson, , . 
 
 304 
 249 
 249 
 
 516 
 
 1319 
 
 10 
 
 Aug. 
 Dec. 
 
 By Sales on Commission, 
 By Ditto> 
 
 441 
 
 878 
 
 1319 
 
 5 
 1 
 
 10 
 
 Dr. 
 
 William Hanson, Jamaica. 
 
 Cr. 
 
 July 
 Sep. 
 Nov. 
 
 Dec. 
 
 To Stock,... 
 To Cash, ... 
 To Sundries, 
 To Cash, ... 
 To Ditto,... 
 To Sundries,. 
 
 2 
 14 
 19 
 21 
 27 
 28 
 
 410 
 73 
 99 
 149 
 343 
 260 
 
 1337 
 
 6 
 
 10 
 
 16 
 
 10 
 
 7 
 
 9 
 
 // 
 
 11 
 
 // 
 6 
 // 
 9 
 4 
 
 6 
 
 Aug. 
 Nov. 
 Dec. 
 
 13 
 
 4 
 
 31 
 
 By Sales on Commission, 
 
 By Ditto, 
 
 By Balance, • Fo. 
 
 8 
 18 
 27 
 
 128 
 363 
 
 84414 
 
 1337 
 
(J5) 
 
 LEDGER. 
 
 377 
 
 Dr. 
 
 Meymott & Co. Jamaica. 
 
 Cr. 
 
 1817 
 July 
 
 Oct. 
 
 Nov. 
 Dec. 
 
 To Stock, 
 
 To Insurance, 
 
 To Company Assurance, 
 
 To Cash, 
 
 To Sundries, « . . . 
 
 To Cash, 
 
 To Ditto, 
 
 To Sundries, 
 
 To Balance, Fo. 
 
 
 
 
 
 1817 
 
 
 2 
 
 610 
 
 3 
 
 2 
 
 July 
 
 20 
 
 5 
 
 36 
 
 18 
 
 4 
 
 Oct. 
 
 24 
 
 16 
 
 54 
 
 17 
 
 7 
 
 Nov. 
 
 25 
 
 17 
 
 214 
 
 3 
 
 9 
 
 Dec. 
 
 6 
 
 10 
 
 173 
 
 5 
 
 10 
 
 
 
 21 
 
 136 
 
 16 
 
 3 
 
 
 
 27 
 
 130 
 
 5 
 
 // 
 
 
 
 28 
 
 331 
 
 3 
 
 8 
 
 
 
 27 
 
 423 
 
 13 
 
 1 
 
 
 
 2111 
 
 6 
 
 8 
 
 
 
 
 By Sales on Commission, 
 
 By Sundries, 
 
 By Company Assurance, 
 By Sales on Commission, 
 
 1441 
 
 14 
 
 21 
 
 634 
 
 2111 
 
 Dr. 
 
 Murray & Waller, Jamaica. 
 
 Cr. 
 
 July 
 Aug. 
 Oct. 
 Nov. 
 Dec. 
 
 To Stock, 
 
 To Insurance, 
 
 To Cash 
 
 To Ditto, 
 
 To Sundries, 
 
 To Balance, Fo. 
 
 637 
 64 
 70 
 245 
 700 
 525 
 
 2243 
 
 July 18 
 Aug.' 19 
 
 Oct. 
 Nov. 
 Dec. 
 
 24 
 25 
 23 
 
 By Cash, 
 
 By Sales on Commission, 
 
 By Sundries, 
 
 By Sales on Commission, 
 By James Forbes & Co. 
 
 4,9718 
 
 52010 
 
 25; 4 
 
 980 2 
 
 23! 220 
 
 2243 
 
 18 
 
 Dr. 
 
 Hopewell Estate in Jamaica, our One-third. 
 
 Cr. 
 
 July 
 
 To Stock, 
 
 3175 
 
 3175 
 
 6 2 
 
 Dec 
 
 31 By Sundries, « 
 
 i> By Balance, Fo, 
 
 36716 
 
 280710 
 
 ! i 
 
 3175 6 
 
 5c 
 
378 
 
 LEDGER. 
 
 (16) 
 
 Dr. pROPRiETOiis OF HoPEWELi. Estate in Jamaica. Cr. 
 
 1817 
 Sep. 
 
 Nov. 
 Dec. 
 
 To Insurance, 
 3 To Cash, . . . . 
 •25 To Sundries, 
 ;il To Ditto,..,. 
 
 2265 
 
 2ft8 
 
 173 
 
 765 
 
 1117 
 
 9 6 Oct. 
 
 Nov. 
 Dec. 
 
 By Sundries, |lG 
 
 By Sales on Commission, IRJ 
 By Cash, 26 
 
 * 68' //! V 
 15721 // 
 62u|ll 9 
 
 226511 
 
 Dr. 
 
 Mures, Fordyce & Co. Jamaica. 
 
 Cr. 
 
 July 
 Dec. 
 
 To Insurance, 
 To Cash, . . . 
 To Sundries,. 
 To Balmce, . 
 
 118 14 
 
 191 5 
 
 631 2 
 
 32 1 
 
 973 4 
 
 ■J 
 
 Sep. 
 Oct. 
 
 By Sundries, 
 
 By Sales on Commission, 
 
 59 
 913 
 
 973 
 
 D.^. 
 
 Samuel Johnson, Jamaica. 
 
 Cr. 
 
 July 
 
 Nov. 
 Dec. 
 
 31 To Insurance, 
 16 To Cash, ... 
 2.5 To Ditto, .., 
 3 To Ditto, 
 31 
 
 To Sundries, 
 
 To Balance f Fo, 
 
 75 // 
 105| 7/ 
 
 8217 
 105| 610 
 32l| 2^ 3 
 10317 4 
 
 793 
 
 6 
 
 Sep. 
 
 Oct. 
 Nov. 
 
 6 By Tontine Insurance Co. 
 26 By Sales on Commission, 
 24 By Sundries, 
 
 4 By Sales on Commission, 
 
 24I 
 
 578 
 
 5 
 
 185 
 
 793 
 
 // 
 
 // 
 
 8 
 
 10 
 
(17) 
 
 LEDGER. 
 
 379 
 
 Dr, 
 
 John & Archibald Sidney, Jamaica. 
 
 Cr. 
 
 1817 
 Nov. 
 Dec. 
 
 To Cash, , . . 
 To Ditto, ... 
 To Sundries,, 
 
 70 
 '202 
 656 
 
 929 
 
 1817 
 Dec. 
 
 31! By Sundries,, 
 // By Balance,, 
 
 ,Fo. 
 
 73512 
 19317 
 
 929 
 
 Dr. 
 
 John & David Kinsey, Jamaica. 
 
 Cr. 
 
 Oct.! 6 
 
 Nov:25 
 Dec.31 
 
 To Sundries, 
 To Ditto, . . 
 To Ditto, . . 
 
 143 5 
 
 215' 8 
 
 610 
 
 365 
 
 Dec, 
 
 31 
 
 By Sales on Commission, 
 By Balance, Fo. 
 
 158 7| 6 
 2061611 
 
 365 
 
 Dr. William Hanson, for the Estate of John Hanson. Cr. 
 
 Dec, 
 
 :n 
 
 To Balance, Fo. 
 
 27 
 
 516 
 
 7 
 
 3 
 
 Dec. 
 
 10 
 
 . 
 
 
 
 By John Hanson, ...... '23 
 
 516 
 
 7 3 
 
580 
 
 LEDGER. 
 
 (18) 
 
 Dr. 
 
 Adventure to Jamaica. 
 
 Cr. 
 
 18171 I 
 
 Aug. 14 To Sundries, 
 
 906 
 
 2 6 
 
 1817 
 Dec 
 
 31 
 
 By Balance, Fo. 
 
 %*l 
 
 906 
 
 2 
 
 Dr. 
 
 John Public. 
 
 Cr. 
 
 Dec 
 
 To E. Jones, 
 
 To Sundries, ,,.,., 
 To Balance^ Fo. 
 
 23 
 28 
 27 
 
 139 
 12 
 
 138 
 
 5 
 
 8 
 
 1 
 
 10 
 9 
 1 
 
 8 
 
 July 
 
 20 
 
 289 
 
 15 
 
 
 
 
 20 By Sales ou Commission, 
 
 28915 8 
 
 289 
 
 15 
 
 Dr. 
 
 Le Fevre & Co. Bankers, London. 
 
 Cr. 
 
 July 
 Nov. 
 Dec. 
 
 To Cash 
 
 To Ditto, 
 
 To Ditto, 
 
 To Balance^ Fo, 
 
 1030 
 
 580 
 
 140 
 
 11 
 
 1761 
 
 July 
 Dec. 
 
 By Stock, . . 
 By Sundries, 
 
 1722 
 38 
 
 1761 
 
 2i 
 1901 
 
(19) 
 
 LEDGER. 
 
 381 
 
 Dr. 
 
 Ingram Hunter & Co. London. 
 
 Cr. 
 
 1817 
 
 Sep. 28 To John Emmott, , , 
 
 Dec. 31 To Sundries, 
 
 To Balance f, •••..., 
 
 .Fo, 
 
 1760 
 
 9 
 
 2137 
 
 3907 
 
 10 
 
 1817 
 Aug. 14 
 Sep. 6 
 Oct. 1 
 7 
 
 Nov. 19 
 Dec. 17 
 31 
 
 By Store in St. Kitts, 
 
 By Insurance , 
 
 Bv Store in St. Kilts, 
 
 By Cash, , . 
 
 By Ditto, 
 
 By Ditto, 
 
 By Sundries, 
 
 18; 3 
 
 22j 2 
 12256 17 
 
 1000 
 200 
 410 
 
 II 
 
 3907 
 
 Dr. 
 
 Joseph Gattey & Co. Bristol. 
 
 Cr. 
 
 Sep. 
 Oct. 
 Dec. 
 
 10 To Cash, 
 15 To Ditto, 
 
 To Ditto, 
 
 To Balance, Fo. 
 
 315 
 320 
 175 
 
 28 
 
 838 
 
 July 
 Dec 
 
 1| By Stock, ... 
 31 By Sundries, I 
 
 3 815 
 29 23 
 
 838 
 
 Dr. 
 
 Wolfe & Fraser, Bristol. 
 
 Cr. 
 
 Dec. 
 
 10 
 
 To Store in St. Kitts, . . 23 
 
 479 4 
 
 Dec. 
 
 20 
 
 By Cash, 26 
 
 479 
 
 4 3 
 
 6D 
 
382 
 
 LEDGER. 
 
 (20) 
 
 Dr. 
 
 John Emmott, East India Company's Service. 
 
 Cr. 
 
 1817 
 Oct. 
 
 Nov.22 
 Dec. 31 
 
 7 To Cash, 
 
 To Ditto, 
 
 To Sundries, 
 
 To Balance, Fo. 
 
 17 
 
 21 
 
 28 
 
 27 
 
 240 
 551 
 
 // 
 1743 
 
 // 
 12 
 14 
 
 7 
 
 " 
 
 5 
 
 1817 
 July 
 Sep. 
 Dec. 
 
 1 
 
 28 
 31 
 
 2535 
 
 13 
 
 ^«| 
 
 
 
 
 By Stock, 
 
 By Ingram,fHunter,&Co. 
 By Sundries. 
 
 739 5 G 
 
 176014, 6 
 
 351310 
 
 25351310 
 
 Dr. 
 
 Darby & Dare, Cork. 
 
 Cr. 
 
 Aug. 
 Dec. 
 
 To Cash, . , 
 To Balance. 
 
 ... 10 
 
 , Fo. 27 
 
 500 
 601 
 
 1101 
 
 10 
 
 10 
 
 July 
 Oct. 
 Dec. 
 
 By Stock, 
 
 By Store in St. Kitts, . . 
 By Company Assurance, 
 
 3 
 15 
 
 22 
 
 514 
 
 486 
 100 
 
 1101 
 
 12 
 
 18 
 
 // 
 
 10 
 
 
 ' 
 
 Dr. 
 
 James Forbes & Co. Dublin. 
 
 Cr. 
 
 Dec. 
 
 23 
 
 To Sundries, 
 
 23 
 
 258 8 9 
 
 258 
 
 8 9 
 
 Aug 
 Dec 
 
 By Merchandise, .... 
 By Balance, Fo. 
 
 27 
 
 223 
 35 
 
 258 
 
(21) 
 
 LEDGER. 
 
 :383 
 
 Dr. 
 
 Tver M'Iver & Co. Liverpool. 
 
 Cr. 
 
 1817 
 Dec. 
 
 To Cash, 
 
 To Balance, Fo. 
 
 654 
 183 
 
 837 
 
 19 
 
 1817 } 
 
 Sep. 30 By Store in St Kitts, , , 
 
 12 
 
 837 
 
 837 
 
 19 
 
 19 
 
 Dr. 
 
 WiiiSON & Greenhill, Montrose. 
 
 Cr. 
 
 July 27 
 Sep. I 6 
 Oct. I 1 
 
 Nov.22 
 
 To Cash, 
 To Ditto, 
 To Ditto, 
 To Ditto, 
 
 7 
 
 ^* 
 
 17 
 
 21 
 
 163 
 
 87 
 
 175 
 
 205 
 
 2 
 10 
 11 
 17 
 
 9 
 
 // 
 2 
 6 
 
 July 
 Aug. 
 Oct. 
 
 9 
 31 
 11 
 
 632 
 
 1 
 
 5 
 
 
 
 
 
 
 By Merchandise, 
 
 By Ditto, 
 
 By Ditto, 
 
 163 
 263 
 205 
 
 632 
 
 Dr. 
 
 Alen Ker & Co. Agents, Greenock. 
 
 Cr. 
 
 July 
 Sep. 
 Oct. 
 Dec. 
 
 To Cash, 
 
 To Ditto, 
 
 To Ditto, 
 
 To Sundries, 
 
 To Balance, Fo, 
 
 30 
 61 
 
 50 
 689 
 
 7 
 
 838 
 
 July 
 Aug 
 Dec. 
 
 By Stock, 
 
 By Sales on Commission, 
 By Adven. to Jamaica, 
 By Sales on Commission, 
 By Bills Receivable, . . 
 Sundries, 
 
 «••*.. 
 
 3 
 6 
 9 
 
 // 
 22 
 24 
 
 30 
 
 1 
 
 156 
 
 21 
 
 2 
 
 625 
 
 838 
 
 11 
 18 
 2 
 7 
 16 
 12 
 
384 
 
 LEDGER. 
 
 (22) 
 
 Dr. 
 
 Alexander Young, our Clerk. 
 
 Cr. 
 
 1817 
 July 
 Dec. 
 
 To Cash, 
 31 To Ditto, 
 
 I ' 
 28 
 
 3710 
 3710 
 
 5 // 
 
 11817 
 
 // 1 c. 
 
 31 
 
 By Charges, 
 
 29 
 
 76 
 
 75 
 
 Dr. 
 
 Thomas Wallace, our Clerk. 
 
 Cr. 
 
 Sep 20, To Cash, 
 No?.il5 To Ditto, 
 
 Dec 7 
 31 
 
 To Ditto, .. 
 To Balance, 
 
 Fo. 
 
 }14 
 21 
 
 127 
 27 
 
 10 
 5 
 
 10 
 4 
 
 30 
 
 Dec, 
 
 31 
 
 By Charges, 
 
 29 
 
 30 
 
 30 
 
 Dr. 
 
 July 
 Aug. 
 Sep. 
 Dec. 
 
 John Hay, Glasgow. 
 
 To Cash, 
 
 To Ditto 
 
 To Ditto, 
 
 To Ditto, 
 
 To Balance, Fo 
 
 27511 
 
 26210 
 
 210; // 
 
 145! // 
 
 381 8 
 
 931 
 
 9 
 
 Sep. 
 
 30 By Merchandise, 
 
 Cr. 
 
 13 
 
 931 
 
 931 
 
(23) 
 
 LEDGER. 
 
 385 
 
 Dr. 
 
 Insurance. 
 
 Cr. 
 
 1817 
 July 
 Aug. 
 Sep. 
 Nov. 
 Dec. 
 
 To Sundries, 
 
 To Ditto, 
 
 To Ditto, 
 
 To Ditto, 
 
 To Profit S^ Loss,.,.Fo. 
 
 280 
 411 
 257 
 198 
 44 
 
 1192 
 
 1817| 
 Julybn 
 Aug, 131 
 Sep.! ^ 
 Nov. 25 
 
 By Sundries, 
 By Ditto, . . 
 By Ditto, . . 
 By Ditto, .. 
 
 28616 3 
 43111 5 
 26319 3 
 2101 1 6 
 
 1192 8' 4 
 
 Dr. 
 
 Company Assurance. 
 
 Cr. 
 
 Sep. I 6 
 Oct. 24 
 Nov,25 
 Dec. 6 
 31 
 
 To Mures, Fordy ce,& Co. 
 
 To Sundries, 
 
 To Meymott & Co 
 
 To Darbv & Dare, .... 
 To Profit 4' Loss,... .Fo. 
 
 2515| 2 
 
 64| 3 
 
 21 
 100 
 321 
 
 532 10 
 
 11 
 
 Sep. 
 Oct. 
 Nov. 
 
 July 31 Ky Insurance 
 
 Aus. 14 By Ditto, 
 
 6 By Ditto, . ., 
 
 3l| By Sundries, 
 
 16; By Francis Barlow, 
 25 By Insurance, . . . . 
 
 15717 
 98 11 
 69 16 
 
 119 
 32 
 54 
 
 532 
 
 1011 
 
 Dr. 
 
 Duties. 
 
 Cr. 
 
 Sep. 
 
 Oct. 
 
 'Nov. 
 
 Dec. 
 
 To Cash, 
 To Ditto. 
 To Ditto, 
 To Ditto, 
 
 933 13 
 2324| 3 
 3204! 3 
 
 845 16 
 
 7307 17 1 
 
 Sep.i 6 By Sales on Commission, 
 
 Oct. 24 By Ditto, 
 
 4 By Ditto, 
 
 4 
 11 
 
 1 Nov. 
 8 
 
 11 125717, 3 
 
 16 2804 3' 1 
 191324516 8 
 
 730717; // 
 
 5 E 
 
386 
 
 LEDGER. 
 
 (24) 
 
 Dr. 
 
 Tontine Insurance Company. 
 
 Cr. 
 
 1817 
 Sep.! 
 
 6 To Samuel Johnson, .... 12 
 
 0» t.24 
 
 Dec. 
 
 31 
 
 To Sundries, 116 
 
 To Balance, Fo.27 
 
 24; //\ II 
 
 45i 6 8 
 843,13 9 
 
 1817 
 July 
 Aug. 
 
 Sep. 
 Oct. 
 Nov, 
 
 913// 
 
 By Insurance, . . . . . . 
 
 By Ditto, 
 
 By Sundries, 
 
 By Insurance, 
 
 By Store in St. Kitts, 
 
 By Ditto, 
 
 By Insurance, . . . , , , 
 
 58, 
 125 
 241 
 110 
 
 80 
 152 
 143 
 
 913 
 
 7 //I 
 
 19 // 
 
 U // 
 
 8J // 
 
 11 © 
 
 10 // 
 
 1311 
 
 _L 
 
 Dr. 
 
 John Alston & Sons, Glasgow, 
 
 Cr. 
 
 Sep. 
 Oct. 
 Dec. 
 
 6 To Mures, Fordyce, & Co 
 
 24 To Sundries, 
 
 25 To Store in St. Kitts, . . 
 31 To Balance, Fo, 
 
 34 // 
 ! 25; 4 
 
 I 53J 5 
 I 14819 
 
 261 8 
 
 IQ 
 
 July 
 Aug, 
 Sep, 
 
 By Insurance, 
 By Ditto, ... 
 By Ditto, . . . 
 
 64 5 
 
 141 
 55 
 
 261 
 
 511 
 (3 2 
 9 9 
 
 810 
 
 Dr. 
 
 William Bogle & Co. Glasgow. 
 
 Cr. 
 
 Dec. i31 To Balance^ Fo.'27 
 
 4515 // Aug. 
 
 14 By Insurance, ! 9 
 
 4515 // 
 
(23) 
 
 LEDGER. 
 
 387 
 
 Dr. 
 
 William Cuming, Master of the Happy-Return. 
 
 Cr. 
 
 1817J 
 Oct. 
 Nov. 
 Dec. 
 
 To Cash, 
 To Ditto, 
 To Ditto, 
 
 375 
 
 150 
 247 
 
 772 
 
 1817 
 Aug. 
 Dec. 
 
 By Voy. III. Hap. Return, 
 By Ditto, 
 
 24 
 
 8 5 2 
 763117 9 
 
 772 
 
 11 
 
 Dr. 
 
 John Grahame, His Account Proper. 
 
 Cr. 
 
 Sep. 17 To Cash, 
 
 Dec. 31 To Balance, Fo. 
 
 40 
 148 
 
 188 
 
 // Nov.]19 
 // Dec. 31 
 
 By Cash, , . 
 By Interest, 
 
 .. 20 
 
 ,». 29 
 
 63 
 125 
 
 188 
 
 Dr. 
 
 G. A. Hamilton, His Account Proper. 
 
 Cr. 
 
 Oct. 
 Dec. 
 
 To Cash, 
 To Ditto, 
 
 17 
 
 27 
 
 90 
 100 
 
 // 
 
 // 
 
 // 
 
 // 
 
 Dec. 
 
 // 
 
 190 
 
 // 
 
 // 
 
 By Interest, 
 By Balance, 
 
 Fo. 
 
 29 125 
 
 27 
 
 65 
 
 190 
 
888 
 
 LEDGER. 
 
 (26) 
 
 Dr. 
 
 Ed. Jones. 
 
 Cr. 
 
 18I7 I 
 
 Nov. 27 To Cash, 
 
 21 
 
 I- : 11817 
 
 53012 el Dec. 
 
 17 
 
 By Sundries, 23 
 
 530:12 
 
 I 
 
 Dr. 
 
 James Noble, Master of the Minerva. 
 
 Cr. 
 
 Oct. 20 
 Dec. 31 
 
 Dec. 
 
 31 
 
 To Cash, 
 To Ditto, 
 
 To Cash, 
 
 7 
 28 
 
 28 
 
 1 
 
 300 
 447 
 
 12 
 
 // 
 2 
 
 1 
 Dec. 
 
 Dec. 
 
 31 
 31 
 
 747 
 
 12 
 
 2 
 10 
 
 22 
 
 12 
 
 \ 
 
 
 
 By Voyage I. of Minerva. 
 
 By Voyage II. of Minerva. 
 
 24 
 
 25 
 
 747 
 
 747 
 
 22 
 
 12 
 
 12 
 
 15 
 
 10 
 
 Dr. 
 
 V6VAGE II. of the Minerva. 
 
 Cr. 
 
 Dec^Sl' To Alan Ker & Co. 
 // To Sundries, , 
 
 76 
 
 499 
 
 575 
 
 Dec. 
 
 31 
 
 By A4an Ker & Co 
 
 ByOutstanding Accounts, 
 By Balance, Fo. 
 
 24 
 27 
 
 301 
 251 
 
 675 6 
 
(27) 
 
 LEDGER. 
 
 389 
 
 Dr. Balance. 31st. December, 1817. Cr. Balance. 
 
 To Cash, 1 
 
 To Bills Receivable, 3 
 
 To Merchandise, 6 
 
 To Herring, , 6 
 
 To Sales on Commission, .... 6 
 To Ship Happy-Return, .... . 8 
 
 To Ship Minerva, 8 
 
 To Ship Britannia, Our ^, . . . . 9 
 To New Rope-work, Our ^. . . . 9 
 To Counting-room & Cellars, . . I 9 
 To Outstanding Accounts, . , . . ! 10 
 ToOutstandingDebtsinJamaica,! 10 
 
 To Store in St. Kitts ill 
 
 ToWFullarton'sPrivateAccountI H 
 
 To Sir John Towers, Bart 13 
 
 To Moses Louis, 13 
 
 To Simon Turbutt, 13 
 
 To Matthew Goodair, 14 
 
 To William Hanson, 14 
 
 To Hopewell Estate, Our i, .. 15 
 To John & Archibald Sidney, 17 
 
 To John & David Kinsey, 17 
 
 To Adventure to Jamaica,. . . . 18 
 
 To James Forbes & Co 20 
 
 ToGAHamilton'sAccot.Proper 25 
 To Voyage II. of the Minerva, 26 
 
 38 
 
 12223 
 
 897 
 
 189 
 
 1525 
 
 2530 
 
 2750 
 
 600 
 
 450 
 
 650 
 
 338 
 
 159 
 
 8434 
 
 560 
 
 684 
 
 159 
 
 249 
 
 66 
 
 844 
 
 2R07 
 
 193 
 
 206 
 
 906 
 
 35 
 
 65 
 
 251 
 
 37820 
 
 17 3 
 1211 
 14 
 
 II 
 6 
 II 
 
 By Stock in Co 
 
 By Royal Bank, 
 
 By Thistle Bank, 
 
 By Bills Payable, 
 
 By Bonds & Bills, 
 
 By Debts Payable, 
 
 By Hector & Daniel Riley, . . 
 
 By W.Fullarton'sAcco'.Proper, 
 
 By Sir Richard Parnell, 
 
 By Francis Barlow, 
 
 By John Vanderkemp, 
 
 By Meymott&Co 
 
 By Murray & Waller, 
 
 By Mures, Fordyce, & Co. . . 
 
 By Samuel Johnson, 
 
 By W. Hanson for Estate of J.H 
 
 By John Public, 
 
 By Le Fevre & Co 
 
 By Ingram, Hunter, & Co. . . 
 
 By Joseph Gattey & Co 
 
 By John Emmott, 
 
 By Darby & Dare, 
 
 By Iver M'lver & Co ». 
 
 By Alan Ker & Co ; 
 
 By Thomas Wallace, | 
 
 By John Hay, 
 
 By Tontine Insurance Co 
 
 By John Alston & Sons, 
 
 By William Bogle & Co 
 
 By J. Grahame's Acct. Proper, 
 
 By Profit & Loss carried to 
 next Ledger, for the pur- 
 poses mentioned in the Doc- 
 quet, Article VII 
 
 I 
 
 2 
 2 
 4 
 4 
 5 
 9 
 11 
 12 
 12 
 12 
 15 
 15 
 16 
 16 
 17 
 18 
 18 
 19 
 19 
 20 
 20 
 2J 
 21 
 22 
 22 
 24 
 24 
 24 
 25 
 
 21287 
 
 ]05 
 30 
 
 4154 
 
 2000 
 874! 7 
 26515 
 79718 
 
 12 
 
 // 
 14 
 
 // 
 
 ! K 
 
 10 
 // 
 3 
 5 
 
 11 
 
 24014 I' 
 
 1212 
 
 23 
 423 13 
 52519 
 
 32 
 103,17 
 516 7 
 138 1 
 
 11 
 
 2137 
 
 28 
 
 1743 
 
 60110 
 
 183i 4 
 
 7|l4 
 
 415 
 
 38! 8 
 
 843|13 
 
 14819 
 
 45 15 
 
 148 // 
 
 345 
 
 // 
 11 
 1 
 1 
 10 
 4 
 3 
 1 
 6 
 4 
 2 
 1 
 8 
 
 14 8 
 
 37820 1 
 
 5f 
 
390 LEDGER. (28) 
 
 DOCQUET. 
 
 At Glasgow, the tenth day of January, One thousand eight hundred and eighteen. We, G. A. 
 Hamilton and Jo!:n Grahame, Merchants, and two of the Partners of a West-India Business 
 carried on Here, under the Firm of HAMILTON, GRAHAME, & CO. together with John 
 Williamson, Esquire, Attorney for our William FuUarton of St. Kitts, our other Partner and 
 Manager of our House there : HAVINP this Day MET to take into CONSIDERATION the 
 STATE of OUR AFFAIRS, as contained in the preceding folio of this our Ledger; and 
 which, after a careful examination of It, and of the Books which compose it, WE declare to be 
 a JUST and TRUE State thereof. And Find, 
 
 I. That on the thirty-first ultimo^ we had of Money in hand — in Accepted Bills — ) 
 
 in Outstanding Debts here, and in Dublin, > £12701 // 7 // 
 
 II. That we had in Merchandize, including Herring — on West India Produce, '\ 
 liable to us for the Duty, Freight, and Charges, advanced thereon— in Shipping — f 
 in a Rope-Work Company— in a Counting-Roora and Cellars, and in an Adventure^ //lo//U 
 to Jamaica, Property to the extent of 
 
 III. That our Store in St. Kitts, including the Manager's Account, and our'» 
 share of Hopewell Sugar Plantation in Jamaica, stood indebted to us ) i'iQu\\ 
 
 IV. That we had of Debts owing us in Jamaica, 2566 // 1 // 
 
 £37820 // 2 // 4 
 
 V. That we were owing here, to the Royal and Thistle Banks — in Bills for"\ 
 which we were under Acceptance — in Bonds and Bills for money borrowed — in' 
 Debts Payable on open Accounts — for Premiums of Insurances — and in Cork,! 
 Liverpool, Bristol, and London, « ,,y 
 
 13244// 14 // 1 
 
 VI. That we were owing in Nevis, St. Kitts, and Jamaica, to the extent of,..,. 2942 // 0//10 
 
 VII. That we had Carried forward to our next year's Profit & Loss Account, for 
 
 the purposes of making an Allowaiice for the Tear and Wear of the Ships, and to I 
 
 > 34a//14 n 8 
 Insure the Debts, so as to make good the Subject to the Surviving or Solvent Partners, r 
 
 in case of the Death or Insolvency of either of them previous to our next Balance, 
 
 VIII. That our Net free Stock on the aforesaid thirty-first of December was 2 1287// 12 //9 
 
 £37820 // 2 // 4 
 And 
 
(29) I.EDGER, 3&1 
 
 DOCQUET. 
 
 And which free Stock belongs to the Partners in equal proportions, viz. 
 To G. A. Hamilton, .. . .^. .£7095//17 n 7, Or, Seven thousand and ninety-five pounds, seventeen 
 
 shillings, and seven-pence Sterling. 
 To John Grahame, \ .. .7096// 17 // 7, Or, ceven thousand and ninety-five pounds, seventeen 
 
 shillings, and seven-pence Sterling. 
 To William Fullarton, ,..|,..7095//17 // 7, Or, Seven thousand and ninety-five pounds, seventeen 
 
 shillings, and seven-pence Sterling. 
 
 £21287//12 // 9, All Sterling money. 
 
 IX. That in case any of the Events mentioned in the VII. Article should, unfortunately, take 
 place, the Heirs or Creditors of the deceased or Insolvent Partner, or Partners, are to be paid 
 off and settled with according to this State, and not otherwise, agreeable to our Contract of 
 Copartnery, Article XII. IN CONSIDERATION WHEREOF, We have subscribed thisDocquet, 
 and MUTUALLY RELEASE and DISCHARGE one another of all, and every Intromiss relating 
 to this Concern, excepting those record*^ ' in the above and preceding State. 
 
 G. A. Hamilton, 
 John Grahame, 
 John Williamson, for William Fvi^i-ABTpN, 
 
392 
 Dr. 
 
 ACCOUNT-CURRENT ROOK. 
 
 Messrs. Meymott & Co. of Jamaica, their Account. 
 
 1817 
 July 
 
 Oct. 
 
 1 
 12 
 
 1 
 19 
 
 21 
 
 12 
 22 
 
 25 
 
 6 
 31 
 
 1/ 
 
 11 
 
 II 
 1/ 
 
 30 
 
 1 
 
 19 
 12 
 22 
 
 6 
 31 
 
 // 
 
 To Balance, due as ^ Account rendered the 30th Ultimo, ,, , 
 
 To Premium on £360 insured on Sugar B: Cotton ^ the Happy-Return, 
 
 Jamaica to Greenock, at 9 Guineas ^ Cent, to return 4 ^ Cent. 
 
 for Convoy and Arrival, Policy 22/. Commission J ^ Cent 
 
 To Cash, paid your Bill in favour of Burns this day, 100 u ii Q 
 
 To Ditto, .ditto Gosnell, .,,,., 114 // 3 //9 
 
 610 
 36 
 
 214 
 
 54 
 
 136 
 173 
 130 
 315 
 
 3 
 2 
 
 9 
 
 3 
 18 
 
 3 
 
 17 
 
 16 
 .5 
 5 
 
 4 
 
 19 
 
 1 
 19 
 
 2 
 4 
 9 
 
 7 
 
 3 
 
 10 
 
 // 
 // 
 
 8 
 
 // 
 // 
 1 
 
 8 
 
 
 
 
 To Premium on £535 insured on Produce^ the Caledonia, Scott, Jamaica, to 
 Greenock, at 9 Guineas ^ Cent, to return 4 ^ Cent, for Convoy 
 and Arrival, Policy 33/. Commission | ^ Cent ". 
 
 Nov. 
 
 To Cash, paid your Bill fav. Zouch this day, , . . 63 // 5 // 8 
 
 
 To Ditto,., . ..ditto.. ....Wicks, 73//10 // 7 
 
 
 
 
 To Goods, ^ the Dolphin, Amount ^ Invoice, due 25th May, 
 
 Dec. 
 
 To Cash, paid your Bill fav.Dundas, due this day, 
 
 
 To Our Acceptance of your Bill fav. Dundas, due 20th February, 
 
 To Commission on £481 // 5 // 0, being Amount of your Dfts. paid by us, and 
 on 315 V 4 // 0, ditto, under Acceptance, 
 
 
 796 // 9 // 0, at 1 ^ Cent 
 
 
 To Postage of Letters 11/. and Stamp Bills 30/ 
 
 
 To Interest, for the Balance thereof, as ^ Account annexed, 
 
 
 To Balance in your favour, carried to New Account^ 
 
 42313 
 
 
 ( 
 
 
 2111 6 
 
 
 1 - 
 
 
 
 1817 
 
 « 
 £610 // 3 // 2, from this day to December 31, 1817. 184 
 
 112,269 
 9,100 
 8,336 
 3,101 
 2,868 
 3,256 
 18,817 
 29,003 
 
 Ort 
 
 100 // v 0, ditto 91 
 
 
 114//3//9, ditto. 73 
 
 
 63 // 5 // 8, ...ditto 49 
 
 
 73//10//7, ditto 39 
 
 Dpp 
 
 130 // 5 // 0, ditto.... 25 
 
 
 285 // 2 // 0, (less Premium) to March 7th, 1808, 66 off 
 
 
 292//19//8, do April 9tb, 99// 
 
 
 • 
 
 N. B. By comparing the above Account-Current with Meymott Sf Co's. 
 Account in the Ledger, folio 15, it will be found to agree in every particular. 
 
 In 
 
 
 186,750 
 
 
 
ACCOUNT-CURRENT BOOK. 
 
 • . . .Current with Hamilton, Grah ame, & Co. of Glasgow. 
 
 393 
 
 Cr. 
 
 1817 
 
 July 
 
 Oct 
 
 Nov. 
 Dec. 
 
 20 
 
 By Net-Proceeds of 40Hhds.Sugar4Pthe Hap. Return, due 7th Nov. 1 134//14 // 
 20 Bales Cotn. t^the Atlantic, due 23d // 306//15 // 6 
 
 Bv Return of Premium on £360 at 4 
 
 Cent, for Convoy and Arrival of the! 
 
 Happy- Return, 
 
 By Ditto on £535 at 4 ^ Cent, for Convoy and A rrival of the Caledonia! 
 
 By Net-Proceeds of 10 Hhds.Sugar^the Hap. Return, AuelXhMTiX. 307 //12 // 4 
 50 Planks Mahogany ^ Caledonia, . . .9th Apr. 326 // 8//10 
 
 1441 
 
 14 
 21 
 
 1817 
 
 Nov. 
 
 Dec. 
 
 .Account.- 
 
 Cr. 
 
 Days. 
 
 £1134//14 tf 0, from this day to December 31st 1817. 54 . . 
 
 306//15//6, ditto, : 38 .. 
 
 315 // 4 // 0, to February 20th 1818.. . 51 off 
 
 173//5//J0, May25th .....145 // 
 
 61,274 
 11,657 
 16,075 
 25,127 
 
 114,133 
 Balance carried to Account-Current, being £9//19 // 0, equal tol 
 
 the quotient of 72617 divided by 7300, 72,617 
 
 In calculating the Interest, the shillings in the Product are neglected 
 when below 10, and 1 is added to the pounds when they amount to 10, 
 or upwards. 
 
 186,750 
 
 5g 
 
394 
 
 APPENDIX. 
 
 JOURNAL, February 1817. (For Set A.) 
 
 23 
 
 26 
 
 — Debtors. — 
 From the opposite Crs. this month. 
 
 William Ferguson, for 97 BdlesWater Twist, 5^Ct. for Cash, 
 
 Cftrnphtll, Dale, Sf Co 48.. //..Ditto Ditto 
 
 Robert Easton, 30. . // // Mule Twist, 3| «^ Cent. 
 
 fVilliam Simpson, 56 . . // . . Water Twist, Bill at 6 mos. 
 
 Dinwiddie ^ Paterson, .... 11 . . // . , Mule Twist, 6 mos. 
 
 Madder, for Premium of Jnusrance on 15 Casks, 
 
 from London to Leith,<^the Susanna, 
 Young, on £545, at 12/9, «^ Ct. Pol. 
 16/6 
 
 William Gillespie 8f Co. for 4 Casks Madder, Bill at 6 mos. . . 
 
 Kibble, Forster, ^ Co 5 // Ditto .... Ditto '205//19 // 8 
 
 } 
 
 146 1/1 If 
 
 n 1/3 f/ 6 
 
 57// 17 u 5 
 86 // 6 // 6 
 14// 8// 10 
 
 153//19 // 9 
 
 Cotton Yarn for 90 Bundles Water Twist purchased, . . 
 
 Crombie S^ Carnegie, .... for 4 Bags, Bill at 4 months, 
 
 Ashes, for 110 Barrels received by the Frances, 
 
 Strange, Dashwood,Sf Co. for Richard Conder's Dft. onG. &R.V 
 
 Kennedy at 60 days' sight remitted > 
 them, due 26th April, } 
 
 Watson, Arthur, 8f Co.., for 24 Casks Pot Ashes, Bill at 4 mos... 
 
 Kibble, Forster, ^ Co 13. . // // Ditto Ditto 
 
 Michael Watson, 20 . . // . . Pearl Ashe8,3f ^Ct. forCash, 
 
 Export Goods, ....... .for 4 Boxes Printed Goods purchased. 
 
 Nimtno Sf Bell, 
 
 , for their Pro. Note, No. 159, due this day, 
 not paid, and Protest, 3/ 
 
 129 // 2 // 8 
 
 61 //1 5 1/6 
 
 112//1//0 
 
 Mayne Sf Rowley, ... .for Goods shipped by their order, and for 
 their account and risk, on board the 
 Atlantic, J. King Master, for New- York, 
 
 as ^ Invoice- Book, page 1, 
 
 Insurance, for Premium on£355, insured on Goods^^ ) 
 
 the Atlantic, at 2 Guin. ^ Ct. Pol. 22/. j 
 Blackey, Hardisty, S^ Co. for my Draft on Strange & Co, remitted 7 
 
 them, due 29th April, j 
 
 Discount allowed by them, 
 
 300//11 1/ 
 15//16 I/O 
 
 382 
 4 
 
 359 
 
 129 
 
 95 
 
 385 
 
 237 
 
 302 
 492 
 
 145 
 
 355 
 
 8 
 
 316 
 
 3 3 
 
 19| 5 
 
 //: // 
 
 10,10 
 
 811 
 
 12 
 
 19 2 
 19 
 
 14 
 
 3216 10 
 
 Remarks — In the above Specimen, all the Debtors for the month in the Subsidiary Books are 
 collected on the first or left hand page, and all the Creditors on the second or right hand page ; 
 consequently, when both sides are added, the amount will be equal. The Cash and Bills may be 
 arranged in the same manner. By this plan the monthly additions of boi h sides of the Ledger, when 
 correctly posted, will present the same sum as the Journal. The Accomptant may adopt this 
 method of proving the posting of each month, and when the period arrives for taking a general 
 Balance, he has only to examine the last month. 
 
 It is proper for the Learner to post all the Drs. before he begins to post the Crs. The method of 
 posting by this plan will be easily understood, by attending to the following directions. When post- 
 ing the Drs. suppose, for example, William Ferguson, look at the Cr. side, and observe for what he is 
 Dr., which is Cotton Yarn ; and when posting the Crs., for example, on the Cr. side of Cotton Yarn, 
 
26 
 
 APPENDIX. 
 
 JOURNAL, February 1817. (Specimen II.) 
 
 395 
 
 — Creditors. — 
 From the preceding Drs. this month. 
 
 To Cotton Yarn, for Amount of 242 Bundles sold this mo. 
 
 To William Bogle Sf Co. for Prem. of Insurance ^ the Susanna, . 
 
 To Madder, for Amount of 9 Casks sold this month. 
 
 To James Finlajf Sf Co, . . Bill at 6 months, 
 
 To Cotton, for Amount of 4 Bags sold this month, . 
 
 To Mayne S§ Rowley, . . Bill at 90 days on receipt, , 
 
 To Richard Conder, , . , , for his Draft on Kennedy received this day. 
 
 To Ashes, for Amount of 57 Casks sold this month. 
 
 To IVm. Stirling 8f Sons, Bill at 6 months, , 
 
 To Bills Receivable for No. 159, due this day, not paid, .... 
 
 To Charges, for expense of protesting ditto, 
 
 382 3 3 
 
 4 6 // 
 
 To Export Goods, 
 To Charges, .... 
 To Commission, . . 
 To Insurance 
 
 145 //1 1 // 8 
 // 3 // 
 
 To William Bogle Sf Co.. .for Prem. of Insurance ^ the Atlantic, 
 
 ToS/rawg-e, DflsAM'Oorf,<^Co.forDft.remitdBIackey&Co.due29thApr. 
 To Interest, for Discount allowed by Blackey & Co. 
 
 335tfl0 // 4 
 1//13//6 
 
 10 //4// 1 
 8//11 // 1 
 
 800/11 //O 
 15// 16 // 
 
 35919 
 129 // 
 9510 
 385 8 
 23712 
 
 30219 
 49219 
 
 14514 
 
 35519 
 811 
 
 316 7 
 
 3216101 6 
 
 enter By Sundries, as there are more than one purchaser for that article: Proceed in the same 
 manner with the rest. 
 
 In such entries as contain an equal number of lines for the Drs. and Crs. they are placed directly 
 opposite to each other: where it is otherwise, the line is placed opposite to the total. 
 
 The present method is not so liable to error at the time of posting as the common methods of 
 posting the Drs. and Crs. promiscuously ; because the Accomptant has only to recollect one side 
 of the Ledger Accounts at one time. 
 
 It may be observed, that the first folio in the margin contains the date, and the second refers to 
 the page of the Ledger, where the Account is posted. 
 
 We have selected the month of February for the present Specimen, and for the one which 
 follows, as it exhibits a suflicient variety in the transactions to assist the Learner to arrange any of 
 the other months in the same manner. 
 
396 
 
 APPENDIX. 
 
 DAY-BOOK (for Set C.) 
 Specimen II 
 
 Dn. 
 
 Cr». 
 
 U 
 
 — February 4ih, 1817. 
 
 William Ferguson, 
 
 Water Twist, 97 Bundles sold him. 
 
 To William Bogle Sf Co. 
 
 For Premium on £545 insured by them on 15 
 Casks Madder, from London to Leitb, by the 
 Susanna, Young, master, at 12/9, ^ Cent 
 Policy 16/6 
 
 Campbell, Dale, Sf Co. 
 
 Water Twist, 48 Bundles sold them, 
 ^6. -_ - — -^ 
 
 Dr. Goods. 
 
 Cr. Goods. 
 
 146 
 
 Sundry 
 Accots. Dr. 
 to Sundries. 
 
 6 6 
 
 Robert Easton. 
 
 Mule Twist, 162lbs. sold him, 
 
 8. 
 
 William Gillespie Sf Co. Anderston, 
 Madder, 4 Casks sold them, . . . 
 
 To James Finlay 8j Co. 
 
 For 90 Bundles Water Twist bought of them, . . 
 11. 
 
 Crombie Sf Carnegie, Anderston^ 
 Cotton, 4 Bags sold them, . , 
 
 William Simpson, 
 
 Water Twist, 56 Bundles sold him, 
 . 16. 
 
 To Mayne Sf Rowley, New York, 
 
 For 1 10 Barrels Ashes received ^ the Frances, 
 amounting to 1713 dollars, 9 cents, at 4/6, ^ 
 
 dollar, 
 
 18. 
 
 Strange, Dashwood, & Co. Dr. to Rich. Conder, 
 For his Draft on G. & R. Kennedy, London, at 
 60 days sight, received this day. and remitted 
 the former, due 26th Apcil, 
 
 Watson, Arthur, Sf Co. 
 
 Ashes, 24 Casks Pot sold them, 
 
 — . 20. 
 
 To William Stirling Sf Sons, 
 
 For 4 Boxes Printed Goods bought of them,. . . . 
 
 22. . 
 
 NiMMO & Bell Dr. to Sundries, 145//14 i/ 8 
 
 To Bills Receivable,.. for their Pro. Note, No. 159, 
 
 now due, not paid,. . . . 
 To Profit & Loss,, .for expense of protesting ditto, 
 
 Continued.... 
 
 77 
 
 57 
 
 153 
 
 17 
 
 19 
 
 129 
 
 95 
 
 10 
 
 10 
 
 385 
 
 11 
 
 237 
 
 12 
 
 129 
 
 492 
 
 19! 2 
 
 1011 
 
 14 1 
 
 746 71 8 
 
 145 
 
 // 
 
 383 
 
APPENDIX. 
 DAYBOOK. 
 
 397 
 
 Drs, 
 
 Crs. 
 
 —February 23d, 1817. 
 
 Brought forward, . . 
 
 Mayne Sf Rowley, New-York, 
 
 For 3 Boxes Printed Goods shipped ^ the Atlantic, 
 
 J. King, for New Yorlt, on their Account and Risk, 
 
 and to them consigned, amount with Charges, 
 
 Commission, and Insurance, as ^ I, B. pa. 1. , . . . 
 
 To William Bogle Sf Co. 
 For Premium on £355, insured by them on the above 
 
 Goods, at 2 Guineas ^ Cent. Policy 22/ 
 
 -25. 
 
 Kibble, Forster, Sf Co 
 
 Madder, . . 5 Casks sold them, 205//19 // 8 
 
 Ashes,. ...13 do... Pot, 61//15//6 
 
 Dinwiddie ^ Paterson, 
 Mule Twist, 55lbs sold them, 
 -26. 
 
 Blackey,Hardisty&Co. Dr. to Sundries, S16i/l//0 
 
 To Strange, Dashwood, & Co. for my Draft on them al 
 
 2 mos. remitted the former, due 29th April, . . . . 
 
 To Profit & Loss, for Discount allowed by B. H. & Co. 
 
 Michael Watson, Leith, 
 
 Ashes, 20 Casks Pearl sold him, 
 
 Amount Purchased, Sold, ^c. in February,,,.. 
 
 Dr. Goods. Cr. Goods. 
 
 1011 
 
 1020 
 
 14 1 
 
 11 
 
 51 2 
 
 746 
 
 355 
 
 26^ 
 
 14 
 
 112 
 1496 
 
 19 
 
 15 
 
 11 
 
 10 
 
 Sundry 
 
 Accots. Dr, 
 
 to Sundries, 
 
 383 6 8 
 
 30011 
 1516 // 
 
 699 
 
 13 8 
 
 Remarks. — The above is a second specimen of a Day-Book for Set C. The plan indeed 
 requires more attention in making tlie entries and posting the Ledger than the other ; it may, how- 
 ever, be said to possess advantages over the former. It not only avoids the inconveniency of 
 referring to different parts of the book, but shews at one view the amount of the Purchases, the 
 Sales, and other miscellaneous occurrences. This is an essential point, as the Merchant can extend 
 or diminish the Purchases according to the Sales. Besides, by this plan, the Profits or Losses may 
 be easily seen, monthly or oftener, from the Day-Book, without referring to the Ledger; for by 
 adding to the inner column the value of the Goods on hand at commencement, and at any future 
 period, the value which then remains on hand to the middle column, or Cr. side of Goods, the sum 
 will shew the Profit or JLoss, according as it is greater or less than the inner column. 
 
 The amounts of these columns being carried forward from one month to another, until the period 
 for a general balance, will shew not only the Profits or Losses monthly, but also the whole Profits 
 or Losses from one balance to another. 
 
 In the above specimen it is to be understood, that the particulars of every entry are given, 
 excepting the Purchases, which will be found in the Invoice-Book. 
 
 As an additional check for pointing out the several Drs. and Crs. two columns are allotted, the 
 first for the Drs. and the second for the Crs. The line -drawn in the opposite column from that 
 one which is posted, is only made before posting the entries into the Ledger, which will serve as an 
 additional index to each Dr. and Cr. The learner may first post the Drs. and then the Crs. 
 
 5h 
 
398 
 
 APPENDIX. 
 
 JOURNAL, October 1H17. (For Set D.) 
 Specimen II. 
 
 10 
 21 
 
 14 
 22 
 
 15 
 
 21 
 
 I 
 
 i 
 1 
 
 31 
 
 •24 
 
 24 
 
 John <fe David Kinsey, Dr. to Sundries. 
 
 For the foiiowin^; Debts received in Jamaica on our Account, agreeably 
 to their letter, dated 2d August, received this day. 
 
 To Ephraim Mendez, - 
 
 To Samuel Laurence, 
 
 To William Kin^, 
 
 To Mars^aret White, , , 
 
 To J. Barker cV Co..,,, in part, .,,.,.,. , 
 
 Jamaica Currency at 40 ^ Cent 
 
 To Interest, for Interest included in the four first, 
 
 Sundries Drs. to Sugar on Commission. 
 
 For tlie following Sold per Bills at 4 months, this month. 
 
 James Paterson, 10 Hhds. ^ the Clyde, . . . 
 
 Robert M'Fee ^ Co 15.. // ..I?* ditto, 
 
 Cunningham Corbet Dr. to Rum on Commission. 
 For Amount of 10 Puucheons sold him, ^ Bill at 4 mos. 
 
 Henry Houldsworth & Co. Dr. 
 For Amount of 20 Bales sold them, < 
 
 to Cotton on Commission. 
 P'Billat4raos 
 
 Sundries Drs. to Insurance. 
 
 For Cost of Insurances made on account of the following Hiis month. 
 
 Francis Barlow for Prem. on £800 insured on Sugar and Cot- 
 ton ^ the Eagle, Denniston, St Kitts to Clyde, at 7 Guin. 
 ^ Cent. Pol. 44/. Commission ^ ^ Cent 
 
 Meymoit ^ Co for Prem. on £535 insured on Sugar, Rum, Cot- 
 ton, and Mahogany, ^ the Caledonia, Scott, Jamaica to 
 Clyde, at 9 Guin. ^ Cent. Pol. 33/. Comm". | ^ Cent. . . 
 
 Insurance Dr. to Sundries. 
 
 For the Premiums, Policies, and Commission, as above. 
 
 To Company Assurance for Prem. on £1335 and Policies 
 
 To Commission, for | ^ Cent, on ditto, 
 
 Sundries Drs. to Insurance. 
 For return of" Premium for Convoy and Arrival of the Happy.Retnrn. 
 
 Tontine Insurance Company,,. . .£1133 // 6 // 8 at 4 ^ Cent 
 
 John Alston S^ Sons 630 // // 
 
 Company Assurance, ,,, 1603// 13 u \ , .......... 
 
 3367 // // 
 
 Insurance Dr. to Sundries. 
 
 For the above, being done on account of the followins; : 
 
 To Moses Louis, £ 1 25 // // at 4 ^ Cent. 
 
 To Sir John Toirers, 420 f/ // , 
 
 To Samuel Johnson, 132 // // . , 
 
 To Meymott Sf Co 3f>0 // // , 
 
 To Murray 4' Waller, 630 // // , 
 
 To Proprietors of Hopewell Estate,\ 700 u u Q , 
 
 3367 V M 
 
 65 // 2 w 7 
 24//3//11 
 
 23 // // 4 
 11 //6 //8 
 70 // // 
 
 193// 13 //6 
 
 597 // 9 // 4 
 
 777 // 6 // 1 
 
 65 // // 
 
 54//17 // 7 
 
 113 » 4// 1 
 6//13 // 6 
 
 45 // 6 // « 
 25 // 4 // 
 64 // 3 // 
 
 138 6 9 
 41811 
 
 143 5 
 
 1374 
 
 201 
 
 460 
 
 5 «/ // 
 16//16 //O 
 
 5 // 5 // 8 
 14 //8 //O 
 25 // 4 // 
 68 nO ifO 
 
 15 
 
 17 
 
 10 
 
 11917 
 
 119 
 
 17 
 
 13413 
 
 134 
 
 13 
 
APPENDIX. 
 
 Journal, October 1817. 
 
 399 
 
 24 
 
 10 
 
 22 
 
 14 
 
 22 
 
 Sundries Drs. to Sundries. 
 
 For Duty and Freiglit on the Import Weight of the Produce consigned 
 us by our Ship the Happy- Return : 
 
 Drs. 
 
 Sugar on Commission, 140 Casks, , , 
 
 Rum on Commission, 52 Pun 
 
 Cotton on Commission 5 Bales, . . 
 
 Mahogany on Commission.^ 70 Planks, 
 
 - — Crs. 
 
 To Duties, 
 
 Duty. 
 
 Freight. 
 
 2514 3 10 
 
 242 14 2 
 
 9 4 10 
 
 38 // 3 
 
 2804 3 I 
 
 To Ship Happy Return, 
 
 Sugar on Commission, Dr. to Sundries, 
 
 For Net Proceeds, &c. of the Sales of 45 Hhds. closed this month : 
 
 S. B, Pa. 
 
 To Matthew Goodair, 12 Hhds. ^ Atlantic, 7 , „„ . , 
 
 8 // <f'St Ann. |<l"«23dJan. 
 
 #' Clyde 13th Feb. 
 
 10 
 
 To Mures, Fordyce, S^ Co. . . 15 
 
 To Charges, , 
 
 To Interest, 
 
 To Commission, 
 
 ^ Ditto, 24. 
 
 Rum on Commission, Dr. to Sundries, 
 
 To Charges, 
 
 To Interest, , 
 
 To Commission, 
 
 To Mures, Fordyce, 8fCo., for Net Proceeds of 10 Pun.'^theClyde 
 
 due 13th Feb. as #* S. B. Page 
 
 Cotton on Commission, Dr. to Sundries. 
 To Charges, 
 
 To Interest « «.. 
 
 To Commission, 
 
 ToMures, Fordyce, Sf Co... forNetProceedsof 20 Bales^tbeClyde 7 
 
 due 25 Feb. as ^ S. B. Page j 
 
 565// 13// 10 
 
 14r.//12 // 6 
 
 6//18 // 7 
 
 22 //lO // 
 
 740//14//11 
 
 651//I3//10 
 
 342 // 2 // 
 
 77//11 // 6 
 1//10 //5 
 5 //0//1I 
 
 117//14//2 
 
 3079 
 
 388 
 
 16 
 
 60 
 
 3544 
 
 993 
 
 429 
 
 1024 
 
 19 
 
 63 
 
 2530 
 
 17 8 
 
 «!» 
 3 5 
 
 10 3 
 
 18 
 
 1510 
 1610 
 
 9| 4 
 //| // 
 5 2 
 
 7 2 
 
 201 17 // 
 
 81//10 //O 
 
 1//11 1/8 
 
 11 //lO //3 
 
 365// 18 // 4 
 
 - 460 10 3 
 
 Remarks. — We have selected such transactions in the month of October as can with propriety 
 be Journalized by a second method, containing a sufficient variety. The first example of Store in 
 St. Kitts, (fee. and another of Merchandise purchased on the llth, are omitted. 
 
 By the annexed Specimen it will be seen, that accounts are to be opened in the Ledger for every 
 correspondent, and for each article on consignment, with the usual fictitious accounts posted monthly. 
 The labour attending the present method, to that already given for this Set, is very considerable, 
 yet in no one instance does it answer the purpose better than the former. Should an employer be 
 the proprietor of several articles, as is frequently the case, it requires as many entries at his account 
 as there are articles. See Mures, Fordyce, Sf Co. who being the proprietors of sugar, rum, and cot- 
 ton, require three lines at the Cr. of their account; whereas, by the former method of having one 
 general account for all Sales on Commission, only one line is required. 
 
 As the Journal must necessarily be referred to by both methods, in making out an Account Cur- 
 rent, it will readily be perceived how much labour is avoided by adopting the former method. 
 
400 
 
 INDEX 
 
 jAccEPTANCfi OF BiLts, how Written,? 
 
 when a Bill should be presented for Acceptance, ib. 
 
 what may be deemed a lejjal Acceptance, ib. 
 
 what is to be done if the Drawee refuse his Acceptance, tfr. 
 
 Accepted Bills how recorded, 71 
 
 Accepter of a Bill, described, 1, 
 
 Accommodation Bills, how recorded, 72 
 
 Accounts for each Underwriter, not necessary, 76 
 Accounts IN Company, described, 83 
 
 how closed, ib. 
 Accounts-Current defined, 12 
 
 Specimen of, 12, 13 
 
 methods of computing Interest on, 12—14 
 
 elucidation of the methods, ib. 
 
 remarks on them, 14 
 
 Account-Current Book, Specimen of, 392, 393 
 
 Accounts Outstanding, described, 307 
 
 Accounts Personal, described, 69 
 
 real, described, ib. 
 
 fictitious or Nominal, described, ib. 
 
 how closed, 79, 80 
 Accounts Proper in Partnership, described 83, 
 
 how balanced, ib. 
 Account Sales, defined, il 
 
 Specimen of, ib. 
 y elucidation of, 11 
 
 I - remarks OU) ib. 
 
 different forms described, ib. 
 Adventures, > account of, described, 74 
 
 how balanced, 79 
 Agent, .« >. observations on his purchasing and shipping Goods, 10 
 
 duty of, 12 
 
 Set C. adapted to his business, 248 
 Balance Account, described, 80 
 
 the reason why its difference agrees with that of Stock explained, ib. 
 
 Balance-Check, by Single Entry, 23 
 
 Banker, Bills drawn on, how expressed, 2 
 
 how they should be numbered 2, 3, 
 Bartering Goods, how stated, when the value is equal, 73 
 
 when it is unequal, ib. 
 
 Bill-Book, described, 66, 
 
 . Specimens of, 50, 92, 203, 256 
 
 I remarks on, 84, 203, 249 
 
 Bills drawn in Foreign Money, how they are to be treated till they be reduced into Sterling, 84 
 
 Bills Foreign, definition of, 4 ^ 
 
 their nature and use explained, 5 
 
 forms of, 6, 6, 7 
 ^ ' manner of negociating them described, 7, 8 
 
 Bills Inland, distinguished into Drafts and Promissary Notes,! 
 
 definition of each, ib. 
 
 forms of, 1 — 4 
 
 remarks on, ib 
 Bills of Parcels, definition of, 8 
 
 forms of 8, 9 
 
 remarks on, tA. 
 Bills Payable Account, described, 69 
 
 how balanced, 79 
 Bill Transactions, how stated, 71 
 
 Bills Received, ib. 
 
 Bills Accepted, ib. 
 
 Bill of Lading, form of, 16 
 
 Bills of Exchangk, forms of protests, 16 
 
INDEX. 401 
 
 Bill Transactions, receiving Payment of Bills, 71 
 
 Paying Bills, H>. 
 Discounting Bills, ib. 
 Drawing and Remitting Bills, ib. 
 Renewing Bills, 72 
 Protesting Bills, ib. 
 AccommodaMon Bills, ib. 
 
 Books Subsidiary, described, 67, 68 
 
 directions for writing and comparing them, 77, 78 
 BalancinjT and Closing them, 79, 80 
 
 Book-Keeping defined, 17 
 
 two methods of, as founded on distinct principles, ib. 
 
 Buying Goods, for Cash, on Credit, on Bills, how stated, 72 
 
 Calknder Months, always understood in Bills, 1 
 
 Calico-Prtnter, Set C. peculiarly applicable to, 248 ' 
 
 Cash-Account, described, 69 
 
 how balanced, 79 
 
 Cash-Book, described, 68 
 
 Specimens of, 38, 62, 86, 250 
 remarks on, 37, 84, 248 
 
 Cash-Transactions, how entered, 71 
 
 Receiving Money on Discount, ib. 
 
 Paying Money on Discount, ib. 
 
 methods according to the old Systems, ib. note 
 
 Check on the Balance, in Single Entry, 23 
 
 Check-Ledger, description of, 84 
 
 Commission, Account of,. ... .described, 69 
 
 how closed, 79 
 
 Comparing the Books, method of, 77, 78 
 
 Current-Accounts, cide Accounts-Current 
 
 Day-Book, described, 17, 68 
 
 Specimens of, 19, 25, 33, 119, 262, 308 
 Remarks on, 24, 32, 44, 85, 249, 306 
 
 Days of Grace, explained, 5 
 
 not allowed on Bills Payable at sight, ib 
 days allowed in Great Britain aud Ireland, 7 
 
 Debts Bad, .,,•,,.»» ......to be transferred to one General Account, 77 
 
 how stated when the failure is a total Loss, ib. 
 when a Composition is obtained, ib. 
 when the Balance is afterwards voluntarily paid np, ib. 
 how the Account is closed when the composition is known at a Balance, ib. 
 when it is not known, ib. 
 
 Debts Payable, a General Account for the Purchases made at home, 307 
 
 Discounting Bills, how entered, 71 
 
 Double Entry, described, 67 
 
 best adapted to extensive Trade, ib. 
 
 what a Merchant's Books should exhibit when kept by fib. 
 
 Drafts, forms of, 1 — 3 
 
 Remarks on, ib. 
 
 Drawee, described, 2 
 
 Drawer, described, t6. 
 
 Drawing and Remitting Bills, how entered, 71 
 
 Elucidation, of the Negotiation of Bills of Exchange, 5 
 
 of Invoices, 10 
 ^ of Account-Sales, 11 
 
 of Computing Interest, 12—14 
 
 English Merchants, the term at whicli they accept Bills for Goods purchased in Scottish markets, 3 
 
 their Acceptances generally made payable in London, i/j, 
 
 Bxchange, Bills OF, defined, 4 
 
 forms of, 5, 6 
 
 manner of negotiating them explained, 5 
 
 Fictitious Accounts,. . . • described, 69 
 
 how Journalized, 70 
 how Balanced, 79 
 
 Foreign Bills, ..vide Bills Foreign 
 
 Goods, Account of .described, 69 ' 
 
 how Balanced, 79 
 
 Goods Bought, how stated, 72 
 
 Sold or Bartered, how stated, 73 
 
 Goods on Consignment, • how stated, when charges are paid on themi 75 
 
 when any of them are sold, ib. 
 when any of them are taken to account, ib, 
 -vhen the Account-Sales is made out, ib, 
 Remarks on, ib. 
 
 5x 
 
402 INDEX. 
 
 Grace, Days of vide Days of Grace. 
 
 HAnERDAsHERs Set C. peculiarly applicable to, 248 
 
 Holder of a Bill not dulv paid, how he may demand payment, 8 
 
 Holiday, a Bill due on a, payable the day before, 3 
 
 House Expenses, Account of,. ..described, 69 
 
 how balanced, 79 
 Indorsement of Bills a Blank Indorsement described, 2 
 
 a Special Indorsement explained, ib. 
 
 how written, 5, 6 
 
 not safe to send Bills by post, unless the indorsement be filled np? 7 
 Inland Bills, :..how distinguished from Foreign, 1 
 
 Forms of, 2, 3 
 
 Remarks on, 1 — 4 
 
 should be returned within 14 days if not duly paid, 8 
 Insurance, Accounxof described, 69 
 
 how balanced, 79 
 
 iNSURAKCES, THE MAKING OF ...hoW Stated, 76 
 
 Remarks on, ib. 
 
 Interest, methods of computing it on Accounts-Current, 12—14 
 
 Interest, Account of_ described, 69 
 
 how balanced, 79 
 
 Interest Tables, disapproved of, 15 
 
 Inventory, how Journalized, 70 
 
 Invoices, definition of 10 
 
 Specimen of one, ib. 
 
 elucidation of, 10, 11 
 
 Remarks on, 10 
 Invoice-Book, , described, 67 
 
 Specimens of, 45, 99, 112, 332 
 
 Remarks on 46, 84 
 
 Joint Bills, how expressed, that recourse may be had on all the Accepters, 4 
 
 Journal, described, 70 
 
 Rules for writing the, ib. 
 
 Directions for comparing it with the Ledger, 78 
 
 Remarks on, 85. 203, 306 
 
 Specimens of, 146, 206, 333 
 Ledger, described, 17, 68 — 70 
 
 Remarks on, 32, 42, 85, 203, 249, 307 
 
 Specimens of, 19, 29, 40, 54, 173, 231, 279, 363 
 
 in Single Entry, contains only Personal Accounts, 17 
 
 in Double Entry, contains Personal, Real, & Fictitious Accounts, 69 
 
 why the Sums of the Dr. and Cr. sides should agree, explained, 70 
 
 Directions for posting and comparing the, 77, 78 
 
 Letters of Crkdit, form of, 15 
 
 LoNbON, Forms of Bills drawn on, 5, 6 
 
 the Usance and Days of Grace on Foreign Bills with respect to it, 7 
 
 Bills made payable in, advantageous to the Scotch Drawer, 3 
 
 London Bill:!, when short-dated, usually considered as Cash, 203 
 
 Merchandise, Account of described, 307 
 
 Merchant, Set C. may be followed by the, with much satisfaction, 248 
 
 Merchants, English, their custom in accepting Bills for Goods purchased in the Scotch Markets,3 
 
 generally made payable in London, ib. 
 
 Merchant, West India, Set D. adapted to his business, 306, 307 
 
 Months, how understood when expressed in Bills, 1 
 
 New Books, how to begin them, 80 
 
 Old Books, how generally marked, it. 
 
 Old Systems of Book<keeping, method of stating (}ash and Bills by, 71 note 
 
 method of stating Partners Accounts by, complex and confused, 81 note 
 
 Outstanding Accounts, described as used in Set D. 307 
 
 PARTxEUiHiP ACCOUNTS, definition of, 81 
 
 divided into occasional Trade, 81, 82 
 and fixed Companies, 83 
 ' several cases proposed and stated, 81, 82 
 
 ^ method according to the old Systems disapproved of, 83 note 
 
 Note, 83 
 
 Payee, , described, 2 
 
 Paying Bills how stated, 71 
 
 Payment OF Bills, when it should be made, 7 
 
 Persons, two, at least concerned in every Bill, the Drawer aud Acceptor, 1 
 
 Personal Accounts, . » described, 69 
 
 how journalized, 70 
 
 how balanced, 79 
 
 Posting the Books, directions for, 77, 78 
 
 Procuration, or letter of Attorney, form of 15 
 
 Profit & Loss, Account oF;. . . .described, 69 
 
INDEX. 403 
 
 PitOMissoRY Notes, Forms of, 3,4 
 
 Remarks on, ib. 
 Protest on Bills, its purport, 8 
 
 when necessary, ib. 
 
 by whom taken, ib. , 
 
 the consequence, if neglected to be duly taken, ib. 
 
 Protested Bills, how stated, when in our own hands, 72 
 
 when paid away, ib. 
 
 Purchases, bow stated, 72 
 
 Real Accounts, described, 69 
 
 how JournaUzed, 70 
 , bow balanced, 79 
 
 Receipts, definition of, 4 
 
 Specimens of, ib. 
 
 Forms of Acknowledgments in settling Accounts, ib. 
 
 Receipt to Assignees, form of, 15 
 
 Received Bills bow recorded, 71 
 
 Receiving Payment of Bills, how tntered. ib. 
 
 Remitting, how stated, ib. 
 
 Renewing Bills, bow stated, when the Bill is in our own hands, Ti 
 
 when it is discounted or paid away, ib. 
 Rule for Distinguishv^g, . . . ,Dr. and Cr. 70 
 
 Sales, Account of, vide Account Sales. 
 
 Sales-Book for Retail Business, Specimen of, 23 
 
 Sales on Commission, how settled by the Agent, when be guarantees the Debts, 85 
 
 when the Sales are at the risk of the Proprietor, ib. 
 Sales on Commission, Account of, described, 75, 307 
 
 Selling Goods, , .for Cash, on Credit, or Bill, bow stated, 73 
 
 Sets in Single Entry, 19.25,33,45 
 
 Double Entry, 86, 204, 250, 308 
 
 Shipments Abroad different methods of stating them, 73, 75 
 
 the usnal methods in Books disapproved of, 74 
 
 Remarks on, ib. 
 Shipments, Book of, described, 68 
 
 Remarks on, 84 
 
 Specimen of, 112 
 Sight, Bills drawn at, or after, require the date when accepted, 7 
 Single Entry described, 17 
 
 best adapted to Retail-Business, ib. 
 
 general Rule for pointing out the Dr, and Cr, in Single Entry, ib. 
 
 Sterling, necessary in Bills drawn in Scotland and payable there, 4 
 
 Stock, Account of, described, 69 
 
 how closed, 80 
 
 why its difference agrees with that of Balance, explained' j^. 
 Sunday, a Bill due on, payable on Saturday, 3 
 
 a Bill dated on, not considered valid, ib. 
 
 Tables of Interest, disapproved of, 15 
 
 Time, bow computed on Bills, 1 
 
 Underwriters, Accounts for them, not necessary in making Insurances, 76 
 
 Usance, the term at which Foreign Bills are drawn, 5 
 
 Wakes, Book of, Remarks on, 44 
 
 Specimen of, 60 
 
 Waste-Book, divided by modern Practice into several Subsidiary Books, 67 
 
 West-india Merchant, Set D. adapted to, 306 ' ' 
 
 END OF INDEX ON BOOK-KEEPING. 
 
APPENDIX (II.) 
 
 CONTAINING 
 
 A COMPREHENSIVE VIEW OF THE EXCHANGES BETWEEN 
 THE PRINCIPAL TRADING PLACES OF EUROPE. 
 
 EXCHANGE is a Subject closely connected with Merchants Accounts, since in Commercial 
 Transactions with Foreign Countries, it is necessary to know how much Sterling money is equi- 
 valent lo a certain sum of Foreign money, at a given course of Exchange. 
 
 MONIES of EXCHANGE and of ACCOUNT are mostly the same: in some places they are 
 Imaginary, as the Pound Sterling, for which there is no corresponding Coin : in other Places Rea , 
 as Shillings and Pence. 
 
 The COURSE of EXCHANGE is the quantity of the Money of one Country, which is given for 
 a fixed Sum of the Money of another ; the former is called the Uncertain Price, and the latter the 
 Certain Price. Thus England gives a certain Sum (one Pound), for a variable sum of the Money 
 of Holland, Germany, France, and Venice ; and she gives an uncertain, or fluctuating Price, for a 
 certain sura or Coin of the Money of other Places ; such as, the Piastre or Dollar of Spain ; or the 
 Milree of Portugal. 
 
 The PAR of EXCHANGE is the Intrinsic Value of the Money of one Country, compared with 
 that of another, both with respect to the Weight and Fineness. 
 
 AGIO is the difference between Bank and Current Money ; it also means, in those Places where 
 Foreign Coins are Current, the difference between the actual Value of such Coins, and that at 
 which they have been fixed by the Government. 
 
 In treating on Exchanges, the following method of arrangement is observed : 
 
 I. The Principal Foreign Places with which London has a direct Exchange, and which are men- 
 tioned in Lloyd's List, are illustrated with Rules and Examples at full length. 
 
 II. These Places Exchanging with one another, with Rules and Examples for calculating the 
 comparative Value of their Monies. 
 
 And, III. Places of less Commercial Intercourse, with their Monies of Account, and course of 
 Exchange with London. 
 
 It may not be improper to begin by shewing the method of computing the Agio ; or, in other 
 words, the method of reducing the Bank-Money of any Country into Current-Money, and vice 
 versa. 
 
 Exam. Reduce 4596 Guilders, 17 stivers, 
 8 pennings, Banco, into Current-money, Agio 
 4| ^ Cent. 
 
 Rule. Multiply by (4|) rate of the Agio, 
 and divide the product by 100, the quotient is 
 the Agio to be added to the Banco. 
 4596//17 // 8 
 4J Agio 
 
 18387// 10 // , 
 
 2298 // 8//12 
 
 1,00)206,85//18//12 
 20 stiv. 
 
 17,18 
 16 pen. 
 
 Ban. 
 If 100 
 
 Guil. stiv. pen. 
 
 Banco, 4596// 17 // 8 
 Agio . 206//17 // 3 
 
 3,00 Ans. Cur. 4803//14//11 
 
 Stated, by Proportion, thus: 
 Cur. Ban. As above. 
 
 104^ ; : 4626//17 // 8 : 4803//14//11 
 
 Reverse Operation. 
 
 Exam. Reduce 4803 Guilders, 14 stivers, 
 11 pennings. Currency, into Banco, Agio 4|- 
 ^ Cent. 
 
 Rule. Multiply by 100, and divide by (104 J) 
 rate of the Agio. 
 104| 4803//14//11 
 
 2 100 
 
 209 
 
 480373 // 8// 12 
 
 2 fraction 
 
 209 )960746//17 // 8 
 Guilders 4596//17 // 8 Banco. Ans. 
 
 Stated by Proportion, thus : 
 Cur. Ban. Cur. guild, stiv.pen. 
 
 If 104 J : 100 : : 4803//14//11 : 4596// 17 // 8 
 
 As before. 
 
TABLE I. 
 
 405 
 
 Shewing the PARS of Exchange between London and the Principal Trading Places of Europe, 
 resulting from a Comparison of their Gold and Silver Coins, 
 
 Places Names. 
 
 amsterdam; 
 Rotterdam, 
 Hamburqm, 
 Paris, .. .. 
 
 ViNICE,. .. 
 
 Madrid, . 
 Lisbon .••' 
 Leghorn, 
 Naples,... 
 Gkkoa, ..< 
 
 Gold Coins compared. 
 
 Guinea and Ducat, 
 Guinea and Ryder, 
 Guinea and Ducat, 
 Guinea and Louis, 
 Guinea and new piece 
 
 of 40 francs, 
 Guinea and Zeccbin, 
 
 Guinea and Doubloon, 
 Guinea and Joanese, 
 Guinea and Ruopono, 
 Guinea and Onza, 
 Guinea and Zecchin, 
 
 One Found Sterling 
 equal to 
 
 35s. 6kd. Flem. Banco, 
 11 flor. Sstiv. cur. 
 34s. 3|d. Flem. Banco, 
 25 Liv. 9 sol. 10| den. 
 25 Francs, 21 cents. 
 
 46i lire picoli. 
 
 Par in Sterling. 
 37Jd.^ dollar of ex. 
 67id. I^'milree, 
 49d. W pezza, 
 42d. W ducat, 
 48id. ^ pezza, 
 
 SiWer Coins Compared. 
 
 One Pound Sterling equal to 
 
 Crown and ducatoon, ! 
 Crown and florin, i 
 
 Crown and mark, banco,' 
 Eng. & French crowns,) 
 Crown and new piece ofj 
 
 5 francs. 
 Crown and ducat, | 
 
 Crown and hard dollar. 
 Crown and crusado, 
 Crown and francescono, 
 Crown and ducat regno, 
 Crown and Genovina, 
 
 36s. 5d. Flem banco. 
 11 flor. 11 8tiv. 10 pen. car. 
 35s. Id. Flem. banco. 
 25 Llv. 1 sol. 9i den. 
 24 francs 73 ceiits. 
 
 47i lire picoli. 
 
 Par in Sterling, 
 39Jd. ^ dollar of exch. 
 69id. #" milree. 
 46|d. W pezza. 
 42|d. ^ ducat. 
 47 jd. W pezza. 
 
 TABLE IL 
 Shewing the INTRINSIC Value in STERLING of the Monies of Accounl of Foreign Places. 
 
 Places. 
 
 Monies. 
 
 Amsterdam, the pound Flemish banco, 
 
 the fl'rin banco, 
 
 the pound Flemish current, 
 
 the florin current, ..► 
 
 AuGSBURGH, the gulden of exchange, ... 
 
 the gulden currency, 
 
 the gulden, white money, 
 
 Bengal, the current rupee, , 
 
 Berlin, the rixdollar, gold currency 
 
 the rixdollar,silver currency 
 
 the pound banco, 
 
 Bremen, the rixdollar, 
 
 Breslaw, ....the rixdollar, gold currency 
 
 the rixdollar, silver cur..., 
 
 the pound banco, 
 
 China, the tale, 
 
 Copenhagen the specie reichstbaler.... 
 
 the current reichstbaler, . 
 
 Dantzic, ...the florin, 
 
 Dublin, the pound Irish, 
 
 Flanders, ...the florin of exchange,.... 
 
 the current florin, 
 
 Florence, ...the dncato, 
 
 the pezza of 8 reals, 
 
 France, tbelivre tournois, 
 
 the franc, 
 
 Francfort, the thaler, 
 
 the gulden, 
 
 Geneva, the current crown, ....... 
 
 the current livre, 
 
 the florin, 
 
 Genoa, the pezza out of bank, ...., 
 
 the scudo di cambio, , 
 
 the lira fuori di banco, ..... 
 
 Hamburgh, the pound, Flemish banco, 
 
 the rix dollar banco, 
 
 the mark banco, 
 
 the rix dollar currency, .. 
 the mark currency 
 
 Val. Ster 
 *. d. 
 
 11 
 1 
 
 10 
 1 
 2 
 2 
 1 
 1 
 3 
 3 
 4 
 3 
 3 
 3 
 4 
 6 
 4 
 3 
 
 
 18 
 1 
 1 
 4 
 3 
 
 
 
 s 
 
 2 
 4 
 1 
 
 4 
 3 
 
 10 
 
 61 
 9 
 
 8f 
 
 H 
 
 9 
 
 3f 
 
 
 Oi 
 2| 
 3t 
 
 0|l 
 
 8i 
 
 n 
 
 9 i 
 
 5| 
 
 81 
 
 5f 
 
 lOJ 
 
 llfl 
 
 H 
 
 9f 
 
 H 
 
 Places. 
 
 Monies. 
 
 1 
 
 4 
 ^ 
 
 I 
 
 , 8] 
 11, 61 
 
 4 7i 
 
 I 61 
 6 K 
 
 KoNiNSBURG,the gulden, 
 
 Madras, ...the pagoda of 36 faiiams, .. 
 
 the rupee of 10 fanams, 
 
 Malta, the silver crown, , 
 
 the copper crown. , 
 
 MARTiNiauE,the livre currency, ...,,... 
 
 Mexico, ...the dollar, ., ,,.. 
 
 Milan, the current scudo, 
 
 the lira currency, 
 
 Naples, ...the ducat regno, 
 
 Poland, ...the florin of Great Poland,., 
 the florin of Little Poland,.. 
 
 Portugal, the milree , 
 
 Prague, ...the current gulden, , 
 
 Riga the albertus rixdollar, ...... 
 
 Rome, ......the .<3cudo di stampa d'ora,.., 
 
 the scudo moneta, , 
 
 Russia, the ruble, 
 
 Sicily, the onza, 
 
 Smyrna, ...the piastre, 
 
 Spain, the pistole of exchange, 
 
 the ducat of exchange, 
 
 the dollar or piastre of ex,.., 
 the rial of plate, or silver,.., 
 the rial of vellon, or copper. 
 
 Sweden, ...theriksdahler, 
 
 SuRAT, the rupee, A 
 
 Surinam, ...the florin, ,. 
 
 Trieste, ...the gulden of 60 kreitzers, 
 
 the florin of 5 lire, ..,.., 
 
 Turin, the scudo of 6 lire, 
 
 the lira, 
 
 Turkey, ...the piasstre, 
 
 Venice, .. the lira piccoji, M«t»»«' 
 
 Vienna, ...the current thaler, , , 
 
 the current gulden, 
 
 Zurich, ...the gulden of ej^^change....... 
 
 the gulden currency, 
 
 Val 
 
 s. 
 
 Ster 
 d. 
 
 I0| 
 
 2s 
 
 7 
 
 H 
 
 9i 
 
 74 
 
 <H 
 7 
 
 2} 
 
 7i 
 
 H 
 
 9 
 5 
 
 H 
 
 10| 
 
 u 
 
 12 9 
 
 4. 4| 
 
 3 2| 
 
 4| 
 
 n 
 
 4 7i 
 
 2 I 
 
 2| U 
 
 2 n 
 
 2 
 
 «l 
 
 
 
 9| 
 
 
 11? 
 
 1 
 
 H 
 
 
 5 
 
 3 
 
 2-? 
 
 2 
 
 H 
 
 2 
 
 'M 
 
 2 
 
 1 
 
Accounts, in Holland are kept in guilders, sti- 
 vers, and pennings, and also in pounds Flemish, 
 shillings, and grotes, 
 
 16 pennings = 2 grot, or 1 stiv. 
 
 20 stivers ,....r= 1 guild, or florin. 
 
 40 grotes or pence, Flem. ...=: 1 ditto or ditto. 
 6 guilders, i:: 1 pound Flem. 
 
 And 
 12 grotes, or pence, Flem.ir: I shilling, 
 20 shillings zz 1 pound Flem. 
 
 Exam. Reduce 4086 florins, 4 stivers, 6 pen- 
 nings, banco, into sterling, Exchange @ 38/2. 
 Flem. banco, ^ pound sterling. 
 
 Rule. Multiply by 40 (the grotes in 1 guil- 
 der), and divide by the price of Exchange, redu- 
 ced into grotes by multiplying it by 12. 
 Thus, 4086 // 4 // 6 @ 38/2 ^ £ Ster. 
 40 12 
 
 163440 
 
 5) 8 
 
 458 
 = 4 stiv. 
 
 
 i = 6 pen. 
 [£356// 17 // 6 Ster. Ans. 
 
 458) 163448 |. 
 1374 
 
 2604 
 2390 
 
 458)8015(17/6. 
 
 458 
 
 3148 
 
 2748 
 
 3435 
 3206 
 
 400 
 20 
 
 Carry up 8015 
 
 229 
 12 
 
 2748 
 2748 
 
 London on Hamburgh. 
 
 Reverse Operation. 
 Exam. Reduce .i'356^/ 17 ;/ 6 sterling, into Dutch 
 money exchange @ 38/2. Flem. banco <^ pound 
 sterling. 
 
 Rule. Mukiply by the price of exchange, re- 
 duced into grotes, and divide by 40. 
 Thus, £356^/17 // 6 sterling, @ 38/2. #" £ 
 458 _J2 
 
 2848 458 
 
 1780 
 1424 
 
 329 for 10/. 
 
 114//10 6/. 
 
 57// 5 2/6. Banco. 
 
 4,0)163448//15 guil. stiv. pen. 
 
 4086 // 8//15 z= 4086// 4// 6 
 20 Answer. 
 
 40)175 
 
 4//15 X 16 &c. 
 
 Value of Usances for Bills drawn from 
 
 England and France 1 month after date. 
 
 Italy, Portugal, and cipain, 2 months after date. 
 Dautzic and Koningsberg 40 a. 70 days af. date. 
 Germany and Switzerland 14 days after sight. 
 
 There are 6 days of Grace, Sundays and holi- 
 days included, for Bills of Exchange, drawn in 
 current money ; but for those drawn in bank mo- 
 ney, no days of grace are generally allowed, and 
 Bills are protested on the second or third day after 
 they become due. 
 
 Hamburgh on London. 
 
 Accounts are kept in marks, shillings, and , 
 phennings ; and in pounds, shillings, and grotes, 
 Flemish. 
 
 12 phennings, zz 1 shilling, or 2d. Flemish 
 16 shillings, ...= 1 mark, or 32 grotes 
 2 marks, = I dollar. 
 And 
 12 grotes or pence = 1 shilling, 
 20 shillings, = 1 £ Flem. or 1\ marks. 
 
 Exam. Reduce 1416 marks, 1 shilling, 6phen- 
 nings bancoyi into Sterling ; Exchange @ 35/4. 
 Flem ^ pound sterling. 
 
 Rule. Multiply by 32, (grotes in I mark), 
 and divide by the price of Exchange, reduced 
 into grotti by multiplying it by 12. 
 Thus, 1416 // 1 // 6 @ 35/4. ^ £ Ster. 
 32 U 
 
 424 
 
 fori/ 
 for 6d. 
 
 424)453 15 (£ 106 // 1 7 // 6 sterling. Ans. 
 Note, Multiply by 20 for shillings, and l2for pence. 
 
 Reverse Operation, 
 Exam. Reduce £106^/17 // 6 sterling into marks 
 and shillings Hambro' @ 35/4. Flem. banco, ^ 
 £ sterling. 
 
 Rule. Multiply by the price of Exchange , re- 
 duced into grotes, and divide by 32. 
 Thus,o£'106//17//6, @ 35/4 ^£ ster. 
 424 Jl£ 
 
 424 424 
 
 212 
 424 
 
 212 for 10/. 
 
 106 5/. 
 
 43 2/6. 
 
 32)45315(1416 Mar. 1 shil. 6 plien. Ans. 
 Value of Usances for Bills drawn from 
 
 England and France... * 1 month afterdate. 
 
 Italy, Portugal, and Spain 2 months after date. 
 
 There are 12 days of Grace, Sundays and holi- 
 days included ; but Bills due on Sunday, or on a 
 holiday, must be paid or protested the day before. 
 Tlie difference between Bank and Current 
 Money runs from 18 to 26 ^ Cent. ^^ 
 
London on Paris. 
 
 Accounts in France are kept in livres, sous, and 
 deniers, and also in Francs and cents.* 
 
 12 denitrs,..,... r: I sou or sol, 
 
 20 sous, zz .1 livre, 
 
 3 livers, =: 1 ecu or crown. 
 
 Exam. Reduce 3222 livres, 2 sous, 9 deniers, 
 into English money. Exchange at 25 livres, 14 sous, 
 ^ £ sterling. 
 
 Rule. Divide the sum by the price of Ex- 
 change, after reducing both into sous, (by multi- 
 plying by 20. J Liv. 
 Thus, 25*^14 )3222 ii2if9 
 
 20 20 
 
 614 )64442//15(£125 // 7 v 6 Ans. 
 514 
 
 1304 
 1028 
 
 2762 
 2570 
 
 nr92 
 
 20 
 
 3855 
 3598 
 
 257 
 12 
 
 3084 
 3084 
 
 London on Paris. 
 
 Paris on London. 
 
 407 
 
 * 10 centimes, = 1 decime 
 
 10 decimes, or 100 cents, = I franc 
 80 francs, = 81 livres. 
 
 Exam. Reduce 2545 francs, 41 cents, into 
 English money ; Exchange 24 francs, 80 cents, 
 ^ £ sterling. 
 
 Thus, 
 24,80)2545,41 (£102 // 12 // 9 English money. 
 2480 Ans. 
 
 6541 
 
 
 4960 
 
 iSb 
 
 1581 
 
 ^• 
 
 20 
 
 
 
 
 31620 
 
 
 2480 
 
 
 6820 
 
 
 4960 
 
 
 1860 
 
 
 13 
 
 
 22320 
 
 
 22320 
 
 
 Reverse Operation. 
 Exam. Reduce £125 // 7 // 6 sterling into livres 
 tournois. Exchange 25 livres, 14 sous, ^ £ ster- 
 ling. 
 
 Rule. Multiply the pounds by the number of 
 livres in the Exchange, and take parts for the 
 lower denominations in each. 
 
 Thus, £125// 7// 6 
 25//14 
 
 10 sous ~ 
 
 4 do. rz: 
 
 5 sh. z= 
 2 sh. 6d. == 
 
 625 
 250 
 62// 10 
 95 //O 
 
 6 // 8 // 6 
 3 // 4 // 3 
 
 Livres 3222 // 2so.9 den. Ans. 
 
 Value of Usances for Bills drawn from 
 
 Portugal and Spain, 60 days after date. 
 
 London, and other Countries, 30 days ditto. 
 
 There are 10 days of Grace, but Bills drawn at 
 sight, or at a fixed term, must be paid or protested 
 after they are due. No days of Grace are allowed 
 at Lyons. 
 
 Paris on London. 
 
 Reverse Operations. 
 Exam. Reduce £102 // 12 // 9 sterling into 
 francs and cents ; Exchange, 24 francs, 80 cents, 
 ^ £ sterling. 
 
 Role. Multiply the pounds by the francs in 
 the Exchange, and take parts for the lower deno- 
 minations in each. 
 
 Thus, £102//12 // 9 
 24 
 
 408 
 204 
 
 for 80 cents, 81//60 
 
 10s 12//40 
 
 2s ; 2//48 
 
 9d 93 
 
 Francs 2545 //41 cents. An*. 
 
 N. B. — To reduce livres to francs, multiply by 
 80 and divide by 81 ; and to reduce francs to 
 livres, multiply by 81 and divide by 80. 
 
 The reason is, that the franc or new livre =: 
 243 Deniers, being IJ per Cent better than the 
 old livre Tournois, which =: 240 deniers. 
 
408 
 
 London on Madrid. 
 
 Accounts in Spain, are principally kept in 
 piastres, rials, and marvedies. 
 34 marvedies, zz 1 rial, 
 8 rials, r= 1 dollar or piastre of exch. 
 
 37i5 marvedies, ~ 1 ducat, 
 
 4dols,orpias.r" 1 piastre of exchange, 
 272 ducats of exchange ~ 375 dollars ditto. 
 The dollar, or ducat of exchange, are each 
 divided into 20 sueldos, and a sueldo into 12 
 deneros. 
 
 Example? Reduce 2643 dollars, 6 rials, 17 
 marvedies, into sterling, Exchange 3-5|d ^ dol- 
 lar. 
 
 Rule, Multiply hy the price of exchange, 
 and the product will be the answer in pence. 
 Thus, 2643 // 6//17 
 35i 
 
 4 rials. 
 2 ditto. 
 17 marvedies. 
 
 93855i nearly. 
 
 £ 391 // I // 3i Sterling Answer. 
 
 The Money of Spain is distinguished into 
 Plate and Vellon, and the former is to the latter 
 as 32 to 17 — that is, 32 rials vellon := 17 rials of 
 plate. In exchanges with England, plate only is 
 used. A difference is sometimes made between 
 the Effective money of Spain and the Government 
 Paper, which has been of late at a discount. 
 
 Madrid on 1,ondon 
 
 Reverse Operation. 
 Exam. Reduce £391 // 1 // 3 sterling, into dol- 
 lars, @ 35id ^ dollar of exchange. 
 
 £391 // 1 // 3 35ld. 
 
 20 
 
 7821 
 12 
 
 93855 
 2 
 
 71 
 
 71)i87710( dolls, rials, mar. 
 
 142 2643 // 6 // 14 Ans 
 
 457 
 
 
 426 
 
 
 311 
 
 30 
 
 284 
 
 34 
 
 270 
 
 1020 
 
 213 
 
 71 
 
 57 
 
 310 
 
 8 
 
 284 
 
 456 
 
 20 
 
 426 
 
 
 Carry up 30 
 
 
 Value of Usances for Bills drawn from England, 
 France, and Italy ; 60 days after date, Amsterdam, 
 amd Hamburgh, 2 months after date : 14 days of 
 Grace are only allowed on Bills accepted. 
 
 Usance at Cadiz for Bills drawn from France, is 
 I month after date; other Countries 60 days 
 after date : there are 6 days of Grace. At Bilboa, 
 the Usance of Bills drawn from France, is 1 month ; 
 and from other Countries, 2 months after date : 
 there are 14 days of Grace. 
 
 London on Lisbon. 
 
 Lisbon on London. 
 
 Accounts are kept in Portugal in milrees and 
 rees, distinguished thus : 5660 . 880... Exchange 
 in London at so «jany the milree. 
 400 rees r: 1 crusado. 
 1000 rees = 1 milree. 
 
 Exam. Reduce 566 milrees, 880 rees, into 
 sterling. Exchange @ 62|d. ^ milree. 
 
 Rule. Multiply hy the price of Exchange, 
 (cutting of the ^ right hand figures for dividing 
 hy 1000^, the result will he the aniwer in pence. 
 mil. rees. 
 Thus, 566.880 
 
 62id. 
 
 1 133760 
 3401280 
 283440 
 
 12 
 
 2,0 
 
 35430,000 pence, 
 2952 // 6 
 
 £147//12 // 6 sterling Answer. 
 
 Reverse Operation. 
 Exam. Reduce @ £1 47// 1 2 // 6 Sterling, into 
 milrees. Exchange 62|d. <^ milree. 
 Thus, £147^12// 6 
 20 
 
 2952 
 1^ 
 
 62|\ 35430 
 
 2 1 2 y' mils. rees. 
 
 125^ 70860V 5o6 . 880 Answer. 
 625 &c. 
 
 Value of Usances for Bills drawn from 
 
 England, 30 days after sight. 
 
 France, 60 days after date. 
 
 Amsterdam aud Hamburgh, 2 months after date. 
 
 Italy, 3 months after date. 
 
 Spain, > 15 days after sight. 
 
 N. B. Payments are made in Portugal in legal 
 money, that is, one half in Effective money, and 
 the remainder in paper money. 
 
London on liEOHORN. 
 
 Leghorn on London. 
 
 409 
 
 Accounts are kept in pezze or dollars, soldi, 
 aud denari, each divided into 8 Rials, and 
 exchanges with London at an uncertain number of 
 pence ^ dollar, 
 
 12 denari, = I soldi. 
 
 20 soldi,... = 1 dollar of exchange. 
 
 Exam Reduce 664 dollars, 7 soldi, 6 denari, 
 into sterling (^ 48d. ^ dollar of 8 rials. 
 
 Rule. Multiply by the price of Exchange, and 
 1 the product will be the answer in the same name 
 as the Exchange, 
 Thus, 664 1/7 1/6 
 
 4/. = 48d. 
 
 2656 
 
 1 ~ 5 soldi. 
 
 // 6 zz 2 sol. 6 den. 
 
 2,0 1 2667 u 6 
 
 £L32//17 // 6 Sterling Answer. 
 
 Reverse Operation. 
 
 Exam. Reduce £132//17 // 6 sterling, into dol- 
 lars. Exchange @ 48d. ^ dollar. 
 Thus, 1 32 //1 7 // 6 
 20 
 
 4)26571 
 
 2 2 
 
 8)5315 Sixpences. 
 Dollars 664, 7 sol. 6 den. Answer. 
 
 Value of Usances for Bills drawn from 
 
 England and Portugal 3 mos. after date. 
 
 Hamburgh Holland, Spain, ...2 mos. after date. 
 
 France, 30 days after date. 
 
 Genoa, Milan, Switzerland, ... 8 days after sight 
 
 There are no days of Grace ; but Bills of 
 exchange are paid only on Mondays, Wednesdays, 
 and Fridays. 
 
 London on Naples. 
 
 Accounts are kept in ducats and grains 
 regno. 
 
 10 grains = 1 carlin. 
 
 10 carlinsor 100 grains, zz 1 dueat regno. 
 
 Exam. Reduce 1014 ducats, 16 grains, into 
 sterling, exchange 37^ ^ ducat regno. 
 
 Rule. Multiply by (S7l) price of Exchange, 
 the product is pence, which reduce to pounds, 
 by dividing by 12 and by 20. 
 Thus, 1014//16 
 37| 
 
 
 7098 
 
 flflO-ft ilWB- 
 
 3042 
 
 
 507 
 
 
 6 = for 16 grains. 
 
 12 
 
 38031 
 
 .. - 2,0 
 
 I 3169,/ 3d. 
 
 'IV 
 
 £158 // 9 // 3 Sterling Answer. 
 
 Naples on London. 
 
 Reverse OperatioiL 
 
 Exam. Reduce £158//9i/3 sterling, into 
 ducats and grains. Exchange @ 37id. ^ ducat 
 regno. 
 
 Thus 158 // 9 // 3 
 20 
 
 3169 
 12 
 
 371)38031 
 2 2 ducats, grains. 
 
 ^ 1014 // 
 
 75)76062 ( 
 75 
 
 106 
 75 
 
 16 Answer. 
 
 312 
 
 300 
 
 ~T2 
 100 
 
 1200 
 75 
 
 450 
 450 
 
 The Value of Usance forBills drawn from Lon 
 don, is 3 months after date. 
 There are 3 days of Grace. 
 
 5 L 
 
410 
 
 London on Genoa. 
 
 Accounts are kept in lire, soldi, and denari, 
 fuori di banco, (or out of bank.) 
 
 Genoa negociates their exchanges with London 
 like Leghorn, dividing their peeze, ducats, or dol^ 
 lars, into soldi and denari. 
 12 denari, =: 1 soldi, 
 20 soldi... = 1 pezza, 
 1 pezza, =: 5 lire banco, or 5f lire, or 1 15 
 soldi fuori di banco. 
 
 Exam. Reduce 1277 peeze, ISsoIdi, 4 denari, 
 into sterling, Exchange 4Sd. ^ pezza. 
 
 Rule. Multiply by the price of Exchange, and 
 take a proportional part of the lower denomina- 
 tion into the sum, and the product is the answer 
 in pence. 
 
 Thus, 1377//13 1/4 iiastewB , 
 45d. 
 flo .!!; 6385— ofl o^fi 
 
 5108 
 I !>. 22i = 10 soldi. 
 ) 7| = 3 do. 4 denari. 
 
 12\57495" 
 
 20/ 4791 // 3 
 
 Genoa on London. 
 
 <i'239//ll 1/3 Sterling, Answer. 
 
 London on Venice. 
 
 Accounts are kept in lire, soldi, and denari 
 piccoli. Exchange with London at acertain num- 
 ber of livres, or lire piccoli, for the pound sterling. 
 
 12 denari, = 1 soldi. 
 
 20 soldi = 1 lire. 
 
 Exam. Reduce 14783 lire, 3 soldi. 9 denari 
 piccoli, into Sterling, Exchange 59 lirec^ pound 
 Sterling. 
 
 Rule. Divide the lire or livres by the price of 
 Exchange, and multiply the remainder by 20 and 
 12 for shillings and pence, adding- in the soldi 
 and denari if any. 
 
 Thus, 59)14783 // 3 // 9(o6'250ffll «3 Ans. 
 118 
 
 298 
 295 
 
 33 
 20 
 
 663 
 59^ 
 73' 
 
 14 
 12 
 
 177 
 177 
 
 uA 
 
 Reverse Operation. 
 Exam. Reduce ,£239//! 1 // 3 sterling, into 
 Pezze, &c. Exchange @ 4oJ. ^ pezza. 
 Thus, 239// 11 //3 
 20 
 
 "4791 
 
 12 pezze. sol. den. 
 
 45d.)57495(1277 // 13 v 4 Answer. 
 45^ 
 
 124 
 
 90 
 
 349 
 315 
 
 345 
 315 
 
 "30 
 
 20 
 
 "600 
 
 45 ■ ',;• 
 
 150 
 
 135 8cc. 
 
 Value of Usances for Bills drawn from 
 
 London and Lisbon 3 roes, after date. 
 
 Amsterdam, Hamburgh, Spain 2 mos after date. 
 
 Leghorn and Milan 8 days after sight. 
 
 There are 30 days of Grace ; but Bills are ge- 
 nerally protested in the week after they are due. 
 
 Venice on London. 
 
 .i",ii':.,i t,;l 
 
 Reverse Operation. • ' - 
 
 Exam. Reduce c£250//l 1 //3 sterling, into lire 
 piccoli. Exchange 59 lire ^ £ sterling. 
 Thus, £250//ll // 3 
 59 
 
 2250 
 1^50 
 If I 29// 10 soldi = 10 shillbgs. 
 3//13 // 9 = 1 do. 3d. 
 
 Lire 14783, 3 sol. 9 den. Ans. 
 
 The Value of Usances for Bills drawn from 
 London, is 3 months afterdate ; from Amsterdam, 
 Hamburgh, France, and Spain, 2 months after 
 date. 
 
 There are 6 days of Grace, excluwve of Sun- 
 days and holidays. 
 
London on Dublin. 
 
 Accounts in Ireland are kept in pounds, shil- 
 lings, and pence, as in England; but, British money 
 is 8^ <^ Cent, better tlian Irish : therefore : 
 
 12 pounds British, zz. 13 pounds Irish, or 
 J'J "^shilling English, = 13 pence Irish. 
 
 The course of exchange runs from 6 to 16 ^ 
 Cent. 
 
 Exam. Reduce £813 // 3 // 6 Irish, into Brit- 
 ish sterling, exchange at par or 8^ ^ Cent. 
 
 Rule. As the British shilling is equal to 13d. 
 Irish, deduct ^^j from the Irish, which reduces 
 it to sterling. 
 
 Deduct A)813 // 3 // 6 Irish. 
 62^/11 I/O 
 A-ns. £750// 12 // 6 British sterling. 
 
 London on America. 
 
 Accounts are kept in dollars and cents, and 
 America exchanges with London at par, or at so 
 much ^ cent, either above or below par. 
 
 100 cents =■ 1 dollar, par 4/6. sterling. 
 
 40 dollars ... = 9 pounds sterling at par. 
 
 Exam. Required what snra in sterling should 
 a Bill be drawn for, to remit 3533 dollars, 33 
 cents, when the exchange is 6 per Cent. prem. 
 
 Rule. As 100 with the prem. added (or dis- 
 count subtracted), is to 100, so is the sum given 
 to the number of dollars at 4/8. required. 
 
 gross, net. 
 
 
 If 106 : 100 :: 3533// 33 
 
 dolls, cents. 
 
 106)353333/^ 
 
 318 vi 
 
 3333 // 33 
 
 666 // 665:= 4/. 
 
 353 
 
 83 // 334=6d. 
 
 318 
 
 £750 sterlmg. 
 
 353 
 
 
 318 
 
 
 353 
 
 
 318 
 
 
 36 
 
 
 . nb^K > • 100 
 
 
 3500 
 
 
 318 
 
 
 320 
 
 
 318 
 
 
 2 
 
 
 Dublin on London. 
 
 411 
 
 Revese Operation. 
 Exam. Reduce £750 // 12 // 6 British into 
 Irish sterling, exchange at Par. 
 ^\}) ^j. • Add. T^)750//12 // 6 Sterling. 
 ' ' ' 62//I1 I/O 
 
 Ans. £813// 3// 6 Irish. 
 
 Bills^rawn from London on Dublin are gene- 
 rally either at 21 days' sight, or 30 days' date; 
 also at 31 days' sight, 45 days' date, and 60 days' 
 date ; and the price of exchange is stipulated ac- 
 cordingly. Thus, if the course be 12| at 21 days, 
 it will be 12 | at 31 days, 12^ at 45 days, and 12^ 
 at 60 days, each advance being' nearly equal to 
 the interest for the corresponding time. 
 
 America on Lonjdok, ., 
 
 Reverse Operation. 
 Exam. Find the value in Dollars, of a Bill of 
 exchange drawn on London for £750, sterling, 
 negocialed at a premium of 6 ^ Cent. 
 
 Rule. Reduce the sum into dollars, by multi- 
 plying by 40, and dividing by 9; then add the 
 premium, or deduct the discount ^ Cent. 
 
 £750 Sterling = doll. 3333^33 
 
 Add prem. 6 ^ Cent 200 
 
 Value of the Bill in Dollars 3533 // 33 
 
 m 001 
 
 .1^ ?-ij> I- 
 
 Currencies 
 
 OF THE UNITED STATES, 
 
 With Rules for reducing them into sterling. 
 
 In Georgia and South Carolina, a Dollar being 
 worth 4/6. currency, is at par : therefore, 
 £100 currency — £100 sterling. 
 
 In New England and Virginia, the Dollar is 
 worth 6/. currency : therefore, 
 
 £133i currency r:: £100 sterling. 
 
 To reduce this currency into Sterling, deduct J, 
 
 In Delaware, Maryland, New Jersey, and Penn- 
 sylvania, a dollar-is worth 7/6. currency, therefore, 
 £l66f currency = £100 sterling. 
 
 To reduce this currency into sterling, multi- 
 ply by 3, and divide by 5. 
 
 In New York, and North Carolina, a Dollar is 
 worth 8/. currency : therefore, 
 
 £177^ currency = £100 sterling. 
 
 To reduce this currency into sierling, take \ \ 
 and add i. i 
 
412 LoNDOiJ ON THE West Indies. 
 
 Accounts are kept in pounds^ shillings, and 
 ptoce currency . | 
 
 £140 currency = £1 00 sterling. 
 
 A hard, or Spanish dollar, is valued at 6^. 
 currency. 
 
 Bills and Dollars generally bear a. premium. 
 
 Exam. What is the value in Currency of a 
 Bill for £573 // 12 // 6 sterling, purchased or sold 
 at a premium of 10 ^ Cent ? 
 
 Rule. If 100 Pounds sterling be equal to 
 140 Pounds Currency, ivhat icill the given sum 
 be equal to ? 
 Thus, If 100 140 : : 573//12 // 6 
 
 _ ^ . 7 
 
 6 
 
 t8d1»Jli. 
 
 5 )4015 // 7 / / 6 
 
 j^) "803 // 1 /^ 
 
 80 f/ 6 1/2 Premium. 
 
 Cost of the Bill, £883 // 7 //T Currency. 
 
 East-Indies. 
 
 Monies of Exchange. 
 
 Bombay. 
 
 100 rees = 1 quarter. 
 
 4 qrs or 400 rees = 1 rupee, 
 
 i*i 
 
 Calcutta. 
 
 pices = 1 anna. 
 
 16 annas, or 192 pices = I rupee. 
 
 116 Current rupees = 100 sicca rupees. 
 
 Agreeable to the decision of the Calcutta 
 Customs. Great Britain gives 1 pound sterling 
 for 13 sicca rupees. 
 
 • wn it) , 
 
 Madras. 
 
 8 pices = 1 fanam. 
 
 ^6 fanams, or 288 pices = 1 pagod<». 
 
 ij lAll«fi! « 
 
 Course of Exchange. 
 
 Uncertain Prices, Certain Prices. 
 Bombay.... rec... 2/6.... for 1 rupee. 
 Calcutta,. ..rec... 2/8.. ..for I Sicca rupee. 
 Madras, ...rec. ..8/9.. ..for 1 Star pagoda. 
 
 West Indies on Lonoon. 
 
 Exam. What is the value in sterling of 
 4800 dollars, purchased at a premium of 3| ^ 
 Cent ? 
 
 4800 dollars. 
 190 = 
 60 = 
 
 2i^Ct. 
 H 
 
 5)4980 dol. at 6/8. = 3i 
 
 Cur. Ster. 
 If_14J)^ rlO^O : : 1660 Currency.^;.^^^^ 
 
 7 5 
 
 7)8300 
 
 Aus. *;1185//14 // 3 Sterling. 
 
 In the above Example, we first add the premi- 
 um, calculating on the number of Dollars given : 
 next, we find the value of the dollars in cur- 
 rency ; and this is done by taking ^ part of the 
 number, each Dollar being 6/8. currency. Last- 
 ly, we reduce this currency into sterling by 
 proportion. 
 
 London on the East Indies. 
 
 Exam. Reduce 2560 Rupees into sterling, 
 exchange @ 2/6. <^ Rupee of Bombay. 
 1)2560 
 
 Ans. £320 sterling. 
 
 Exam. Reduce !:^60 rupees into sterling, 
 exchange @ 2/8. ^ rupee of Calcutta. 
 ■ 2560 
 
 256 = 2/. 
 
 85 // 6 // 8 = 8d. 
 
 Ans. £341 // 6 // 8 sterling. 
 
 Exam. Reduce 1560 pagodas into sterling, 
 exchange @ 8/9, ^ pagoda of Madras. 
 - 2560 
 
 ^280" = 10/. 
 160 = 1/3. 
 
 Deduct i 
 
 Ans. £ 1120 sterling , 8/9. 
 
AMSTERDAM. 
 
 413 
 
 i HAMBURGH, Receives 34f stivers banco for 1 dollar banco. 
 
 ditto 106 florins current for 1 20 marks banco. 
 
 Example 1. 
 Reduce 3746 Marks, 5siiillings, 4 pennings, banco, into^guilders 
 or florins. Exchange 34| stivers banco, as above. 
 
 Rule. I. guil. stiv. pen. 
 
 Multiply hy (34|) price of Exchange, and divide by 40. 
 
 Answer, 3231 // 4 // 4 banco. 
 Example II, 
 Reduce 2854 marks, 8 shillings banco, into florins current. Ex- j 
 
 change @ 106 florins, current for 120 marks banco, as above. 
 Rule II. 
 Multiply hy (106) pr}.ce of Exchange, and divide the product 
 
 hy 120 marks. Answer, 2521 // 9 // 8 cur. 
 
 ooniulO 
 
 PARIS, Rec. 54 grotes Flemish for 3 francs. 
 
 Example, 
 Reduce 1056 francs, 75 cents, into guilders banco, at the above 
 Exchange. 
 
 Rule. 
 Multiply hy (54) price of Exchange, and divide by 120. 
 
 Answer, 475//10//12 banco. 
 
 MADRID, ... Rec. 88 grotes Flemish for 1 ducat of Ex. 
 
 Example. 
 Reduce 350 ducats, 17 sneldos, 6 dineros of Exchange, into 
 florins^ at the above Exchange. 
 
 Rule. 
 Multiply, hy (48) price of Exchange, and divide hy 48 grotes. 
 
 Answer, 781 //18 // 6 ditto. 
 
 LISBON, Rec. 45 grotes Flemish. for 1 crusado. 
 
 Example. 
 Reduce 669 crusadoes, 200 rees, into guilders, at the above 
 Exchange. 
 
 Rule. 
 vi £1 Multiply hy (45) price of Exchange, and divide hy 40, as before. 
 . Answer, 753 // 3//12 ditto. 
 
 LEGHORN,... Rec. 88 grotes Flemish .for I pezzaof 8 rials. 
 
 Example. 
 Reduce 675 pezze, 17 soldi, 6 denari, into florinst, atthc abave 
 Exchange. • ' iJ.>vr.: : , 
 
 Rule. 
 Multiply by (88) price of Exchange, and divide by 40, as above, 
 ' Answer, 1486//I8 // 8 ditto. 
 
 GENOA Rec. 85 grotes Flemish for 1 pezza, out of bank. 
 
 Example. 
 Reduce 572 pezze fuori di banco, (or out of bank,) into guildetB 
 banco, at the above Exchange. 
 
 Rule. 
 Multiply hv (85) price of Exchange, and divide by 40, as above. 
 
 ^^ ^^ ^ '^ ^HSM;er,1250#lOyO ditto. 
 
 5 M 
 
414 HAMBURGH. 
 
 AMSTERDAM, Gives 34| stivers banco for 2 marks banco. 
 
 06 florins current for 120 marks banco. 
 
 Example I. 
 Reduce 3231 guilders, 4 stivers, 4 peiinings banco, into marks, 
 Hambro^ banco, at the above Excliange. 
 
 Rule I. Mar. shil. phen. 
 
 Multiply hy 40, and divide by (34|) price of Exchange. 
 
 Answer, 3746 // 5 // 4 banco. 
 Example 11. 
 Reduce 2521 florins, 9 stivers, 8 pennings current, into marks 
 banco, at the above exchange. 
 Rule II. 
 Multiply by 120 marks, and divide by (106) price of Ex- 
 change. Answer, 2854 // 8 // banco. 
 
 PARIS, Rec. 25J shillings banco for 3 francs. 
 
 Example. 
 Reduce 2760 francs, 25 cents, into marks banco, at the above 
 Exchange. 
 
 Rule. 
 
 Multiply by (25|) price of Exchange, and divide by 48. 
 
 Answer, 1466 if 6 // 1 banco. 
 
 MADRID, Rec. 84 grotes, Flemish banco ,..for 1 ducat. 
 
 Example. 
 
 Reduce 452 ducats, 17 sueldos, 6 dineros of exchange, [into 
 
 marks banco, at the above Exchange. ^ 
 
 Rule. 
 
 Multiply by {SA) price of Exchange, and divide by ^2 grotes. 
 
 ^'><^f» ^ Answer, 1 188^/12 // 9 banco. 
 
 LISBON, Rec. 42 f grotes Flemish for 1 crusade. 
 
 Example, 
 Reduce 534 crusados, 160rees, into marks banco, at the above 
 Exchange. 
 
 Rule. 
 Multiply by (42^) price of Exchange, and divide by 33, as 
 
 before. Answer, 709 // 12 // banco. 
 
 LEGHORN, Rec. 84 grotes Flemish for 1 pezza of 8 rials. 
 
 Example. 
 Reduce 354 pezze, 17 soldi, 6 denari, into marks banco, at the 
 above Exchange. 
 
 Rule. 
 Multiply by (84) price of Exchange, and divide hy 32, as 
 
 before. Answer, 931 // 8 // 9 banco. 
 
 GENOA Rec. 78 grotes Flemish .for 1 pezza of 115 soldi. 
 
 Example. 
 
 Reduce 424 pezze, 18 soldi, 4 denari out of bank, into marks 
 
 banco, at the above exchange. 
 
 Rule. 
 
 , Multiply by (78) price of Exchange, and divide by 32, as 
 
 ■^' before. ./i/wicer, 1035//11 // 9 banco. 
 
PARIS- 415 
 
 AMSTERDAM, Gives 54grotes Flemish... for 3 francs. 
 
 E AMPLE. Reduce 475 guilders, '0 stivers, 12penniiigs banco, 
 into francs and cents, at the above Exchange. 
 
 Rule. Multiply by 120, and divide by (6A grotes) price frdn. cents. 
 
 of Exchange. Answer, 1056 // 75 
 
 HAMBURGH,... Rec. 189 francs for 100 marks banco. 
 
 Gives 25| shillings banco for 3 francs. 
 
 Exam. I. Reduce 412 marks, 12 shillings, 6 pennings banco, 
 into livres &c. at the Exchange of 196 livres for 100 marks 
 banco. 
 Rule I. Multiply by (\9Q) price of Exchange, and divide liv. sous. 
 
 by \Wi marks. Answer,QQ/9 i/ \:* 
 
 ,^>;.;,, * Exam II. Reduce 1466 marks, 6 shillings, 1 pen. banco, 
 
 into francs and cents, at the above Exchange. 
 
 Rule II. Multiply by 48, and divide by (25^) price of fran. cents. 
 
 Exchange, Ansicer, 2760 it 24 
 
 MADRID, Rec. 14 francs, 90 cents, or about 15 livres Tonrnois, for 1 
 
 pistole of Exchange. 
 Rec. 3 francs, 80 cents, or 76 sous Tournois, for 1 dollar of 
 Exchange. 
 
 0(^T j-tvvExAM. I. Reduce 187 pistoles, 22 rials plate, into livres and 
 sous, at the Exchange of 14 livres, 8 sous ^ pistole. 
 
 Rule I. Multiply by the livres in the Exchange, and take liv sous. 
 
 parts for the lower names Answer, 2702 // 14 
 
 Exam. II. Reduce 290 dollars, 7 rials, 17 marvedies plate, 
 
 into livres, &c. Exchange 76 sous ^ dollar. 
 
 Rule II. Multiply by 76, and divide by 20 sous. liv. sous. den. 
 
 Answer, 1 105 // 11 // 3 
 
 LISBON Gives 460 rees for 3 francs. 
 
 Exam. Reduce 135,815 rees into francs and cents, at the 
 above Exchange. 
 
 Rule. Multiply by 3 francs, and divide by (AGO) price of fran. cents. 
 
 Exchange. Answer, 885 // 75 
 
 LEGHORN, Rec. 104 sous in francs, or about 5 francs for 1 pezza 
 
 or dollar. 
 Exam. Reduce 760 pezze, 7 soldi, 6 denari, into francs and 
 cents, at the above Exchange. 
 
 Rule. Multiply by (\0A) price of Exchange, and divide by fran. cents. 
 
 20 sous. Answer, 3953 // 95 
 
 GENOA Rec, 96 sous in francs for 1 pezza of 115 soldi fuori di 
 
 banco. 
 
 Exam. Reduce 240 pezze, 7 soldi, 6 denari, out of the bank> 
 into francs and cents. Exchange as above. 
 
 Rule. Multiply hy (^&) price of Exchange, and divide by fran. cents 
 
 20 sous. Anstcer, 1 153 // 80 
 
 ^___ ____■■ 
 
 •To reduce Livres into Francsi and the contrary, see Parxs on London, page 407. 
 
416 MADRID. 
 
 AMSTERDAM, gives 88 grotes Flemish for 1 ducat of Exchange. 
 
 Example. 
 Reduce 640 guilders banco, iato dollars, &c. at the above 
 Exchange. 
 
 Rule. dolls, rials, mar. 
 
 Multiply by ^1875^ and divide by the product of 34 multi- 
 plied by (SS) price »f Exchange. Answer, 401 // // 18 
 
 HAMBURGH,. ...Gives 83J grotes Flemish for 1 ducat of Exchange. 
 
 Example. 
 Reduce 854 marks, 4 shillings banco into dollars ofplate, at the 
 above exchange. 
 
 Rule. ^olls. 
 
 Multiply by 750, and divide by the product of 17 multiplied 
 
 by C83f j price of Exchange. Answer, 450 ofplate 
 
 PARIS, ...Gives 14 livres, 8 sous, for 1 pistole of Exchange. 
 
 ....... 76 sous fori dollar or piastre. 
 
 Example I. 
 
 Reduce 2702 livres, 14 sous Tournors, into dollars and rials 
 
 plate ; Exchange 14 livres, 8 sous, as above. 
 
 Rule I. 
 
 ' Multiply by 4 dollars, and divide by (14 liv. 8 sous) price ■ 
 
 of Exchange. Answer, 750 // 6 plate. 
 
 Example II. 
 
 .8tf4a V. Reduce 1105 livres, 11 sous, 3 deniers tournois, into dollars, 
 
 rials, marvedies, and plate ; Exchange 76 sous as above. 
 
 Rule II. 
 
 Multiply by 20 sous, and divide by (76) price of Exchange. 
 
 Answer, 290 // 7 // 17 plate. 
 
 LISBON, Gives 2256 rees for 1 pistole of Exchange. 
 
 Example. 
 Reduce 25,4030 rees, into dollars, rials, and marvedies, at the 
 ' above Exchange. 
 
 Rule. 
 Multiply by 4 dollars, and divide by (2256) price of Ex- 
 change. Answer, 450 // 3 // 8 plate. 
 
 LEGHORN, ...Rec. 136 dollars of Exch for 100pezzeof8rials. 
 
 Example. 
 Reduce 240 pezze, 12 soldi, 6 denari, into dollars and rials plate. 
 Exchange as above. 
 
 Rule. 
 Multiply by (136) price of Exchange, and divide by 100 
 pezze. Answer, 327 // 2 plate. 
 
 GENOA, Rec. 120 dollars of Exch for 100 pezze out of bank. 
 
 Example. 
 Reduce 193 pezze, 14 soldi, 2 denari, into dollars of Spain; 
 "Exchange as above. 
 
 Rule. 
 Multiply by f 126) price of Exchange, and divide by 100, as 
 before. '^^ '' •" ^ Jn«cer,242//6(/17plate. 
 
LISBOK. 417 
 
 AMSTERDAM, ....Gives 45 grotes Flemish for 1 crusado of 400 rees. 
 
 Example. 
 Eeduee 753 guilders, 3 stivers, 12 peniiiiigs banco, into rees 
 and milrees, at the above Exchange. 
 
 Rule. milrees. rees. 
 
 Multiply by 16,000, and divide by (^ grotes,) price of 
 
 Exchange. Answer, 669 crusadoesj 200 rees, = 267 // 800 
 
 HAMBURGH, Gives 421 grotes Flemish fori crusado of 400 rees. 
 
 Example. 
 Reduce 709 marks, 12 shillings banco, into rees and milrees, 
 as above. 
 
 Rule. 
 Multiply by 12,800, and divide by (42^ grotes,) price of 
 
 Exchange. Answer, 534 crusadoes, 160 reesr:213 // 760 
 
 PARIS Rec. 460 rees for3 francs. 
 
 Example. 
 Reduce 885 francs, 75 cents, into rees and milrees, at the 
 above Exchange. 
 
 Rule. 
 Multiply by (460) price of Exchange, and divide by 3 
 francs. Answer, 135 v 815 
 
 MADRID, Rec. 2256 rees for 1 pistole of Exchange. 
 
 Example. 
 Reduce 450 dollars, 3 rials, 9 marvedies plate, into rees and 
 milrees, at the above Exchange. 
 
 Rule. 
 Multiply by {'3256J price of Exchange, and divide by 4 
 
 dollars. Answer, 254 // 30 
 
 LEGHORN, Rec. 840 rees for 1 pezza of 8 rials. 
 
 Example. 
 Reduce 756 pezze, 17 soldi, 6 denari, into rees and milrees, 
 at the above Exchange. 
 
 Rule. 
 Multiply by (^840^ price of Exchange, and of which take 
 parts for the lower denominations in the given sum. Answer 635 if 775 
 
 GENOA... Rec. 720 rees fori pezza, or dollar out of bank. 
 
 Example. 
 Reduce 317 pezZe, 16 soldi, 6 denari, fuori di banco, int© 
 rees and milrees, at the above Exchange. 
 Rule. 
 Multiply by (720) price of Exchange, of which take parts 
 
 of the lower denominations, as before. Answer, 228 if 834. 
 
4iS I.EGHORN. 
 
 AMSTERDAM ....Gives 88 grotes Flemish for 1 pezza or dollar. 
 
 Example. 
 Reduce 1486 guilders, 18 stivers, 8 pennings banco, into 
 dollars or pezze, at the above Exchange. 
 
 Rule. pez. sol. den. 
 
 Multiply by 40 grotes, and divide by (88) price of Exchange. 
 
 Answer, 675 t/ \7 i/ 6 
 
 HAMBURGH, Gives 84 grotes Flemish for 1 dollar or pezza. 
 
 Example. 
 Reduce 931 marks, 8 shillings, 9 pennings banco, into pezze, 
 at the above Exchange, 
 
 Rule. 
 Multiply by 32 grotes, and divide by {84) price of Exchange. 
 
 Answer, 354 // 17 // 6 
 
 PARIS ....«......#. ..Gives 104 sous in francs for 1 dollar, or pezza. 
 
 Example. 
 Reduce 3953 francs, 95 cents, into dollars, or pezze, at the 
 above exchange. 
 
 Rule. 
 Multiply by 20 sous, and divide by (104) price of Ex- 
 change. Answer, 760 // 7 // 6 
 
 MADRID Gives 136 dollars of Exchange for 100 pezze of 8 rials. 
 
 Example. 
 Reduce 327 dollars, 2 rials plate, into pezze, or dollars, at 
 the above Exchange. 
 
 Rule. 
 Multiply by 100 pezze, and divide by (136) price of Ex- 
 change. Answer, 240 // 12 j/ 6 
 
 LISBON Gives 840 rees for 1 pezza, or dollar. 
 
 Example. 
 Reduce 635 milrees, 775 rees, into pezze, or dollars, at the 
 above Exchange. 
 
 Rule. 
 Divide by (840) price of Exchange, and multiply by 20, 
 
 and by 12, for the lower names. Answer, 756 // 17 // 6 
 
 GENOA Gives li^4 soldi out of bank .for 1 pezza, or dollar. ^ 
 
 Example. 
 Reduce 227 pezze, 6 soldi, 8 denari, out of bank, into pezze, 
 or dollars, at the above Exchange, 
 Rule. 
 . Multiply 6y 115 soldi, and divide by (124) price of Ex- 
 change, Answer, 210 // 16 // 8 
 
 VENICE Gives II lire, ISsoldi piccoli for 1 pezza. 
 
 Example. 
 Reduce 2342 lire, 1 6 soldi, 3 denari piccoli, into pezze, or 
 dollars, at the above Exchange. 
 Rule. 
 Divide by the price of Exchange reduced into soldi, by 
 
 multiplying it by 20. Answer, 196/rl7 // 6 
 
GENOA. 419 
 
 AMSTERDAM Gives 85 grotes Flemish.. .for 1 pezza of 5^ lire, fuori.di 
 
 baaco. 
 
 Exam. Reduce 1215 guilders, 10 stivers banco, into livres 
 and pezze, at the above Exchange. 
 
 Rule. Multiply by 230, divide the product by (9-5) price 
 
 of Exchange, the quotient is lire; which divide by 5^ lire. sol. den. 
 
 for pezze. Answer, 572 pezze, = 3289 // // 
 
 HAMBURGH Rec. 46^ soldi out of bank for 1 mark Hambro' Banco. 
 
 Exam. Reduce 789 marks, 13 shillings, 4 pennings banco, 
 into lire, soldi, and denari, out of bank, at the above 
 Exchange. 
 
 Rule. Multiply by (46^) price of Exchange, and divide 
 
 by 20 soldi. lire. sol. den. 
 
 Answer, 1836 // 7 // 3 out of bank 
 
 PARIS Gives 96 sous in francs ..fori pezza of 5| lire out of 
 
 bank. 
 
 Exam. Reduce 1153 francs, 80 cents, into lire, &c. out of 
 bank, at the above Exchange. 
 
 Rule. Multiply Ay 115 soldi, and divide by (96) price of 
 
 Exchange. Answer, 240 pezze, 7 sol. 6 den. i=1382 // 3 // 1^ ditto. 
 
 MADRID Gives 660 marvedies of plate, for 1 gold crown of 10 lire, 
 
 14 soldi fuori di banco. 
 
 Exam. Reduce 485 dollars, 7 rials, 7 marvedies plate, into 
 lire, soldi, and denari, fuori di banco, at the above 
 Exchange. 
 
 Rule. Reduce the sum into marvedies ; multiply the pro- 
 duct by 10 lire, 14 soldi, and divide by C660^ price of 
 Exchange, Answer, 2142 // 13 // 6 ditto. 
 
 LISBON', Gives 720 rees, for 1 pezza of 5| lire fuori di banco. 
 
 Exam. Reduce 228,834 rees, into lire, soldi, and denari out 
 of bank, at the above Exchange. 
 
 Rule. Multiply by 5j lire, and divide by (720) price of 
 
 Exchange. • Answer, 317 pezze, 16 sol, 6 den.:z:1827 a 9//10| ditto. 
 
 LEGHORN,' Rec. 124 soldi out of bank for 1 pezza of 8 rials. 
 
 Exam. Reduce 210 pezze,16 soldi, 8 denari, into lire, &c. 
 out of bank, at the above Exchange. 
 
 Rule. Multiply by ( 124) price of Exchange, and divide 
 by 20 soldi. Answer, 1307 « 3 >/ 4 ditto. 
 
 VENICE, Gives 38 soldi piccoli fori lire out of bank. 
 
 Exam. Reduce 1820 lire, 16 soldi, 8 denari piccoli, into 
 lire money out of bank. Exchange as above. 
 
 Rule. Multiply by 20 soldi, and divide by (38) price of 
 Exchange. Answer, 958 « 6 ir 8 ditto. 
 
PLACES OP 
 
 LESS COMMERCIAL INTERCOURSE, 
 
 WITH TBEIK 
 
 AND 
 
 COURSE OF EXCHANGE WITH LONDON. 
 
 Antwerp and Flanders. 
 
 Accounts are kept in florins, patars, and 
 pennings. 
 
 > = 1 patar. 
 \ = 1 florin. 
 
 16 pennings, or 
 2 grotes Flemish 
 20 patars, or 
 3| shillings. 
 
 I patar, or 8 pen, 
 12 grotes Flemish, 
 20 shillings 
 A rix dollar 
 
 Also, 
 
 — 1 grote Flemish. 
 zz I shilling Flemish. 
 =: 1 pound Flemish, 
 r: 48 pats, or 96 grotes. 
 
 Exchange with London. 
 37 shillings Flemish, for 1 pound sterling. 
 
 Exchange money is 16| ^ Cent, better than 
 current money ; therefore, 
 6 florins of Exchange, rz 7 florins current. 
 The value of Usances is the same as at Am- 
 sterdam, and there are 6 days of grace, Sundays 
 and holidays included. 
 
 AUGSBURGH. 
 
 Accounts are kept in guldens and creutzers. 
 
 60creutzers,or| -. i ,ae„. 
 240 pennings, j ° 
 
 1| guldens, or, 1 -,, .i^ dollar. 
 90 creutzers, j 
 
 Exchange with London. 
 9 J guldens for i pound sterling. 
 
 There are Exchange money and current 
 money. 
 
 lOOrix dolls, of ex. zr 127 rix dolls, current. 
 200 rix dollars, =: 38 1 guldens current. 
 
 2 rix dolls, eurt. = 3 guldens current. 
 
 The value of Usance is 15 days aflier accept- 
 ance. Payments are made only every Wednes- 
 day ; and there is one day of grace for Bills due 
 on Tuesdays, while there are 8 for those due on 
 Wednesdays. 
 
 Berlin and Breslaw. 
 
 Accounts are kept in rix dollars, good- 
 groshen, and pennings current ; and in pounds, 
 groshen, and, pennings banco. 
 
 12 pennings = 1 good-groshen. 
 
 24 good-groshens zz 1 rix-dollar current. 
 
 And, 
 12 pennings ban. =i 1 groshen banco. 
 24 gros. ban. or 7 i 1 1. 
 
 30|oodgroshen, l^^P^""'^^^"^*'- 
 4 pounds banco, r= 5 rix dollars current. 
 
 Exchange with London. 
 6 1 rix dollars for 1 pound sterling. 
 48 pence sterling for 1 pound banco. 
 N. B. Bills of Exchange above 100 rix dollars, 
 must be paid in bank money. 
 
 The value of Usance is 14 days after accept- 
 ance ; three days of grace are allowed at Berlin, 
 inclusive of Sundays and holidays, and and 6 at 
 Breslaw. 
 
 Bremen. 
 
 Accounts are kept in rix dollars and grotes. 
 72 grotes = 1 rix dollar. Par 38d.| 
 
 Exchange with London. 
 
 • 605 rix dollars for 100 pounds sterling. 
 
 The value of Usance for bills drawn fron Lon- 
 don is 1 month afterdate, and fioin Germany 15, 
 days after sight ; 8 days of grace are allowed. 
 
 Constantinople and Smyrna. 
 
 Accounts are kept either in piastres and 
 paras, in piastres and half paras, or in piastres 
 and cents. 
 
 3 aspers, r: 1 para. 
 
 40 paras, or | = i piastre. 
 
 Par 13|d. ^ piastre. 
 Exchange with London. 
 18 piastres for 1 pound sterling. 
 
 120 aspers. 
 
421 
 
 Copenhagen and Denmark, 
 
 Accounts are kept in rix dollars^ skillings, and 
 fenings Danish. 
 
 22 fenings, r= 1 skilling Danish. 
 
 96 skillings Danish, := 1 rix dollar. 
 
 6 fenings lubs, 
 8 skillings lubs, 
 6 marks Danish, 
 
 And, 
 
 = 1 skilling Danish. 
 = 1 mark Danish. 
 = 3 marks lubs. 
 
 Exchange with London. 
 6 rix dollars for 1 pound sterhng 
 
 The value of Usance is not fixed. There are 
 8 days of grace, which are not allowed for Bills 
 at sight. 
 
 Dantzic and Koningsberg. 
 
 Accounts are kept in florins and groshen 
 current. 
 
 30 groshen, = 1 florin. 
 
 3 florins, =: I rix dollar. 
 
 Par 9|d. 
 
 Exchange with London, 
 20 florins current for 1 pound sterling. 
 
 The value of Usance is 14 days after accept- 
 ance. There are ten days of grace, which are 
 not allowed for Bills at sight. 
 
 Franckfort on the Main. 
 
 Accounts are kept in rix dollars and creutzers 
 current, and in guldens and creutzers current. 
 
 4 creutzers, 
 15 batzen, or 
 60 creutzers, 
 1| guldens, or 
 90 creutzers, 
 
 2 rix dollars. 
 
 Exchange with London. 
 145i batzen for 1 pound sterling. 
 
 Four days of grace are allowed, but Bills at 
 sight must be paid, or protested when due. 
 
 n 1 batzen. 
 
 > :i= 1 gulden. 
 
 > = 1 rix dollar. 
 r= 3 guldens. 
 
 Geneva. 
 
 Accounts are kept inlivres, sous, and deniers 
 current. 
 
 12 deniers, = 1 sou or sol. 
 
 20 sous, — 1 livre current. 
 
 3 livres. r= 1 crown current. 
 
 Exchange with London. 
 49d. sterling for 1 crown current. 
 
 The value of Usance for Bills drawn fi-om 
 France, England, and Holland, is 30 days after 
 date, and from Germany and Italy 15 days after 
 sight. There are 5 days of grace, exclusive of 
 Sundays. 
 
 liEiPsic AND Dresden. 
 
 Accounts are kept in rix dollars, groshen, 
 and pennings. 
 
 ~ 1 groshen. 
 = 1 gulden. 
 
 ^ =: 1 rix dollar. 
 
 12 pennings, 
 16 good groshen, 
 
 1| gulden, or 
 24 good groshen. 
 
 Exchange with London, 
 6| rix dollars for 1 pound sterling, 
 
 The value of Usance is generally 14 days after 
 acceptance, and there are no days of grace. 
 
 Malta. 
 
 Accounts are kept in crowns, tarins, and 
 grains. 
 
 20 grains, = 1 tarin^ 
 
 12 tarins, zz 1 crown. 
 
 Exchange with London. 
 50d. sterling for 1 crown, more or less. 
 
 Milan. 
 Accounts are kept in lire, soldi, and denari 
 current. 
 
 12 denari, zz 1 soldo, 
 
 zi 1 lira. 
 zz 117 soldi imperial!. 
 
 ■) 106 soldi imperiali, or 7i 
 
 J lire current. 
 Exchange with London, 
 31 lire current for 1 pound sterling. 
 N. B. 106 soldi imperiali, or of Exchange, 150 
 
 soldi current. 
 No days of grace are allowed. 
 
 20 soldi 
 1 crown. 
 
 1 philip. 
 
 5 o 
 
42'i 
 
 PETERSBtTRGH AND ReVEL. 
 
 Accounts are kept in roubles and copecks. 
 100 copecks, zz 1 rouble. 
 
 Exchange with London, 
 3l|d. sterling for 1 rouble. 
 
 The Julian calendar is still in use in Rtissia; 
 and therefore, 12 days must be added to the date 
 of Bills from Russia, to makeup the difference be- 
 tween the old and new style; for instance, a Bill 
 drawn on the first day of September, from Peters- 
 burgh upon London, at 100 days of date, becomes 
 due, inclusive of the 3 days of grace, on the 24th 
 of December. 
 
 The old style is still used at Revel. 
 
 Riga. 
 
 Accounts are kept in rix dollars and ferd- 
 ings. 
 
 80 ferdings, or 
 90 groshen. 
 
 Exchange with London. 
 408 groshen for 1 pound sterling. 
 
 = 1 rix dollar, Albert. 
 
 Rome. 
 
 Accounts are kept in crowns current and 
 
 bajocchi, 
 10 bajocchi, r= I paoli, 
 
 10 paoli, or , . 
 
 100 bajocchi, = 1 crown current. 
 
 152 1*1 bajocchi, or , ,, 
 
 f, ,n 1 • ^^1 sold crown. 
 
 240 denari, ° 
 
 1000 gold crowns, zz 1523 crowns current. 
 
 There are no days of grace. 
 
 Exchange with London. 
 
 48 paoli for 1 pound sterling. 
 
 51 pence steiling for 1 crown current. 
 
 Sicily. 
 
 Accounts are kept in ounces, tarins, and 
 grains. 
 
 20 grains, or t x • 
 
 2carHns, -^ **'''»• 
 
 12 tarins, or 
 240 grains, 
 30 iarins, n: 1 ounce. 
 
 N. B. 5 crowns, = 2 ounces. 
 
 Exchange with London. 
 59 tarins for 1 pound sterling. 
 There are no days of grace. 
 
 rr 1 crown. 
 
 Stockholm and Gottenburgh. 
 
 Accounts are kept in rix dollars, shillings, 
 and phennings. 
 
 12 phennings, = ] shilling. 
 
 48 shillings, ^ =: 1 rix dollar specie. 
 
 Exchange with London. 
 4f rix dollars for 1 pound sterling. 
 The value of Usance is 1 mo nth after acceptance. 
 There are six days of grace, which are not allowed 
 for Bills at sight. 
 
 Switzerland. 
 
 Accounts are kept in livres, sols, and deuiers 
 of Exchange, and in florins and creutzers. 
 6 deniers — 1 sol. 
 
 20 sols, or 
 36 creutzers, 
 3 livres, r: 1 crown, or rix. doll. 
 
 And, 
 5 penins, =; ] creutzer. 
 
 zz 1 livre. 
 
 60 creutzers, or 
 33| sols 
 
 ] = 
 
 1 florin. 
 
 Exchange with London. ' 
 
 16 livres for 1 pound sterling. 
 Bills are generally drawn upon Switzerland, at 
 so many days after date, or after sight. 
 There are no days of grace. 
 
 Trieste. 
 
 Accounts are kept in guldtfls aai creutzers. 
 60 creutzers, or 7 i ^^ 
 240pennings, | = 1 gulden. 
 
 1| gulden, or 1 • ■ j n 
 90 creutzers. \ ="" * •""^ ^""^^^^ ^P^^^'*^- 
 Exchange icith London. 
 1 2 guldens for I pound sterling. 
 
 Turin. 
 
 Accounts are kept in lire, soldi, and denari. 
 12 denari — 1 soldo. 
 
 20 soldi, = 1 lira. 
 
 Exchange with London. 
 19^ lire for I pound sterling. 
 
 The Usance of Bills drawn from London is 3 
 months, from Amsterdam 2 months, and from 
 France 1 month after date. 
 
 There are five days of grace, but Bills may be 
 protested the day after they are due. 
 
 Vienna and Prague. 
 
 Accounts are kept in guldens and creutzers, 
 same as at Trieste. 
 
 The value of Usance is 14 days after acceptance. 
 
 There are three days of grace, which are not 
 allowed for Bills at sisrht. 
 
 W. Gawtrest and Co., Frinterf, IatelligeDcer*OSice, Leed<< 
 
14 DAY USE 
 
 RETURN TO DESK FROM WHICH BORROWED I 
 
 LOAN DEPT. 
 
 This book is due on the last date stamped below, or 
 
 on the date to which renewed. 
 
 Renewed books are subjea to immediate recall. 
 
 -. 5Nov'57FC 
 
 
 
 
 REC'D LD 
 
 
 0,-ai 3 1958 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Tr»oi Tnr,^R'r.R General Library 
 VSoqi'^li nTA University of California 
 (B9311sl0)476 Berkeley 
 
VE 02773 
 
 IW283898 
 
 H-VS^S^ 
 
 M(^3 
 
 ! r> -? ^ 
 THE UNIVERSITY OF CAUFORNIA UBRARY 
 
.•* 
 
 -^y 
 
 
 I