<*- ' \ , ^ ; THE o UNO Book-keeper's Afliftant: SHOWING HIM, In the most PLAIN and EASY Manner, The ITALIAN WAY of STATING DEBTOR AND CREDITOR; WITH Proper and inftru&ive NOTES under every Entry made in the WASTK-BOOK, where ueceflary, by which the Method of Journalizing is rendered tHore<-aiV and intelligible; and alfo the like Notes in the JOURNAL and LEDGER, infected by way of Information how to po(l the JOURNAL, and correct the Errors in the LEDGER : Wherein there is a great Variety of Examples, not only in the common and ordinary Way of buying and felling, but in that of Trading be- yond the Seas, both for a Merchant's Self and in Company. All which is contained in two Sets of Books, directing the Learner, not by Precept only. but by Example, how to draw out a new Inventory from the old Books, and infert it in the new ones ; and the Trade continued as if it were in the real Shop or 'Corapting-Houfe. TO WHICH IS ANNEXED, A SYNOPSIS, OR COMPENDIUM OF THE Whole Art of ftating DEBTOR and CREDITOR, In all the Circumflances of BOOK-KEF.PING, both in Proper Factorage, and Company Accompts, Domeftic and Foreign. THE WHOLE Penned for the Ufe of Schools in Great Britain and Ireland, and in the Englt/h Plantations ami Colon|es abroad j for the Help and Alfittance of Merchants in their feveral 'Compiing-Houfes ; and for young Gentlemen at their firft Entrance on their Mercantile Apprenticefliips. The like, for Benefit to the Scholar, and Ease to the Master, not extant. THE NINETEENTH EDITION. By THOMAS DILWORTH, Author of the NEW GUIDE to the ENGLISH TONGUE, SCHOOLMASTER'S ASSISTANT, &c. &c. Published and ibid by all the BOOKSELLERS, and by T. WILSON and R. SPBNCE, Printers, High-Oufegaic, 1806. TOTH..WO.THT MERCHANTS AND TRADESMEN OF THE CITY OF LONDON. GENTLEMEN, AS the major Part of your Children, among other Branches of Litera- ture, are educated in the Principles of BOOK-KEEPING, (a Science which all Men ought to be acquainted with, but highly worth the Attention of every one con- cerned in Trade) permit me to put into your Hands the following Treatife ; which, as it is calculated in the moft plain, and therefore eaiy Manner, I flatter myfelf will not be unacceptable* Your approbation of the fame will very much encourage, GENTLEMEN, Your moft humble, And obedient Servant, THOMAS DILWORTH. E S73 PREFACE. MONG the feveral Writers on the fubject of Book-keeping, one ^ would imagine that it was qujte exhaufted, and no more room left for any Thing elfe to be faid ; but as I write not fo much for the Advancement of the Art itfelf (thr.t being brought to a Degree of Perfection not eafily to be nm ended) as for the Eale of the Teacher, and to lave him both Trouble and Time, as well as for the greater Improvement of the Learner, I hope this Treatife will be the better accepted. There is- but one that I have feen, viz. Mt\ Welfier^ who has gone before me in the Method I have chofen, and to him I muft own myfelf indebted for the Plan : but as that Performance is by much too fhort, for that, and fome other Reafons, it gave Occafion for the Appearance of the following Sheets. I hare in this Attempt ofmine, very much enlarged on the Subject, and have tak^n in. if not all the common Cafes, atleaft the major Part of them, together xvith many others that are more curious, yet notlefs lifeful ; andhavegiven fuclv full explanations on each Entry in the Wafte^Book, and in fome places in the Journal and Ledger, that the Teacher has abundantly lefs troubje than for- merly, in attending his Pupils; many Words faved; and, I think, but with: Submiffion to better Judges, the whole made foclearand intelligible.thatany Tutor may venture to teach by this Book with all the Pleafure hecandefirc. The method of balancing the old Ledger, and drawing an Inventory from tlie feme-, in order to begin new Books, is not here taught by Precept, but by Example; and to make this appear the plainer to the Pupil, he is lliovvedhow tl.ismufibedonebydoingit; the whole Trade, for two Months,beingclofed, and properly balanced, and an Inventory drawn from thence, and thcTrading in the Ledger, by placing any Sum of Money, or Parcel of Goods, to a con- trary Accompt; I fay the Pupil is not told this barely by Precepts, but in- formed by Examples, he being obliged to do thole Things himfeif ; Errors being maple on p'urpofe to give him an Opportunity of properly correcting them. Yet, by the Way, I do not think every Error that may be committed' by a good Book-k-. eper is to be corrected after this Manner: For though to correcl a whole Entry in the Ledger, by erafingor obliterating it, is no way juliifiable, yet a wrong figure may be, by a light Hand, and a j;ood Pen- knife, fo neatly altered, as that a good Lye can fcareeiv difcern it. The feveral Journal Entries relating to the receiving ami pa\ in^ of Mo- ney, though omitted by Ibme Book-keepers, are yet uTed by other.-, therefore I have placed them in the Journal as well as in the C\.fh-B<>os, jui..:3g >t moft convenient fo to do for the Learner's Sake, that he imy undo: uand them (he better. Itsbulk, I think, cannot reafonably beobjectedagainfhnnceaRcpetitiot] of Examples rather ferve to give the Learner a good Idea of them and eftabiilh them in his Memory, than hinder his Progress ; while lingle Ones are as loon forgot as learnt: and a continual Succeflion of new Palluges is io fur from helping the learner, that they only fervc t(, thruli out one another. Vet if any Teacher Ihould think the whole too large, as it Hands divided into two iVrts, he may-uie which he pleafes, bat tor my own Part I (hall u!e both. IfaiV; Merciiant fhould object ngainli it, as not failing in with his particular ''d : I would obfci vc, that the- prclciit inauner "i'ircutip^ tin: Subjv ..:t ,vas C) PREFACE, chofe before any other, as being the eafieft and plained for the Pupil. Shorter Ways, by experienced Book-keepers, may be uft-d at pleasure; butto a Perfon who is to begin with the firft Rudiments, and in whdrri the Foundation muftbelaid, before the Superftructurccan be raifed, every difficult Paflage ought to be cleared up, and the whole fuiled lo his Undcrftandirig. It is very certain thatthe method of Book-keeping, by Double Entry, may be applied to every other particular Sort of Bufineis, fuch as theTradfeman, Farmer, Army, Ship, &c. as well as the. Merchant; yet becaufe each Trade has always fomething peculiar to itfelf, it was thought more advi- fable to follow that of the Merchant, rather than any other, as being (he moll general; a good Underftanding of which will enable any Tradefman, of. what Denomination foever, to keep his Books, both according to Double Entry, and his particular Calling. The letter J being put at the Beginning of every Entry in the Wafte-Book, (ignifies that that Entry is Journalized. The (everal Figures at the Begin- ning of each Journal Entry, fignifies their b^ing potted; the upper Figure denoting the Dr. Side, and the lower Figure the Cr. Side. The Columns in the Ledger, next after the Day of the Month, both in the Dr, and Cr. Sides, fiiow the particular Pages in the Journal where thofe Entries were taken from. And, in the fame Columns, the Letter R iignifies Reft or Remainder on the Balance of that particular Accompt where it is placed. The Column on the Dr. Side next before the Money, (hows the Page where that particu- lar Entry (lands on the Cr. Side, and the like Column on the Cr. Side, (hows the Page where each particular Entry (lands on the Dr. Side. That a TreatileofthisKindis preferable to written Copies, is, I think, To clear, that it is beyond a Difpate, inafmuch as written Copies not only rob the Matter of a great deal of his Time, but are fo 1 iable to be defaced, that it is very hard for him tofupply his Scholars with a fufficient number of them, efpecially infomeofour Academies, where the Teaching runs pretty much this Way. There is a fmall difference between the two Ledgers, with regard to the balancing them : The firft being on!y for two Months, every Accompt is kept open till the final clofing ; whereas in the fecond, every Accompt is balanced asfoonasit is mado even, and Lines of Separation are drawn to make it appear io at firft Sight, after which it begins again afrefh, and fo on. To fpeak fully of all the Books that are ufed in an Aecompting Houfe, jn fuch a fyftem as this, would be altogether ufelefs, and therefore needlefs; yet, that the Learner may have fuch an Idea of them, as is neceifary here, I will give him a Definition of them all, which 1 preiume will be a fuft> cient Introduction. And, 1 .The Wafte-Boolc, is that vy herein is wrote whatever occurs in theBufinefs pfMerchandissingjwliether buying, felling, exchanging, bargaining.fhipping, &c. felting down iirft the day of the Month, and the year, and beneath that exprefiingall (he Bufmefsdoneon that Day, together with the Mark, Weight, Aleafure, &c. ot each Commodity bought, (old, received, delivered, or bar- gained for that Day; as alfo the Conirad in buying and felling, be it for ready Money, Time, or Barter; drawing a Linebetween each particular Par* eel for Diftinction fake. It always begins with the Inventory of a Merchant's Effects and Debts, and contains a complete Record of every Tranfaclion of his Affairs, with all the Circurnftance?, in a plain Narration of Matter of Fa6t; every Tranfaction following another in the Order of the Dates. Nott, Any one may write in this Book that io of ordinary Cdpacity, and therefore it ought to be always ready at Hand for this Furpofe. 2. The Journal is, in effect, the fame with the Wafte-Book, it being a com- plete Tranfcript thereof, in the fame Order of Time, but in a different Style, with a Line between each particular Parcel. And whereas the Wafte-Book exprdlcs every Traiilaflionin afimple Narration of what is done, and accord- PREFACE. ing to llae Capacity of thofe who understand nothing at all of Book-keeping or Accompts the.Tournal diftinguilhes the Debtors and Creditors as a Prepa- ration lor the Ledger. So that nc one can poll out of theWafte-Bookinto the Journal, but he who underffonds well the method of Book-keeping. Note, To an experienced Book-keeper, a Journal without a Wafte-Book, or a Wafte- Book without a Journal is fofficient. 3 . The Ledger is a large Volume, containing all the Tranfaclions of a Man's A flairs, in fucb Order, as that thofe belonging to every different Subject lie to- gether in one place ; making fo many dittinjft or feveral Accompts. In this pook all the Accompts difperfed in the Journal are drawn out and dated in Dr.btor and Creditor. To form each Accompt, two Pages are required, op- polite to each other; that on the left Hand ferving for Debtor, the other for Creditor; by which Means, at any Time, whenever the Merchant pleafes, he may be fatisjied how his Eftateis in general ; or how any particular Accompt of .Men, Monev, or Wares Hand : And for the more readily turning to any particular Accompt, the Ledger has always an Alphabet prefixed to it. ;' Nrfi I. Tie Title of every Accompt ought fo he entered in this Book, in a Text- Hand on the Dr. Side ; and on the Cr. Side, in the fame Text Hand, per Contra Cr. 5?. Turn to the Alphabet, and under fuch Letter as the Title begins wit! , write down the- farne Title, with the Number of the Page or Folium where that Accompt is entered. 1. The Debt-Book ; in which is entered the Day wherein all Sums be- come due, whether to be paid or received, by Bills of Exchange, Merchan- dizes, or otherwife, to the End, that by comparing Receipts and Payments, Provifion may be made in Time for a Fund for Payment ; by receiving Bills, &c. due, or taking other Precautions. Nfie, Accompts in this Book, like the Ledger, muftbeon two oppcfite Pages: The Monies to he received to be placed on the Left Hand, and thofe to be paid, on the Right Hand. f). The Cafli-Book, in which is entered all the Sums received and paid daily : It is called theCafli-Book, becaufe it contains, in Debtor and Creditor, all the Cain that comes in, and goes out of the Merchant's Stock ; and ufu- a!ly, once in a Month, is transferred into the Ledger. jVe, By this Book, a Merchant may know, at any Time, what ready Money he has by him, without the trouble of telling it over. 6. The Invoice-Book; which contains an Accompt of all the Goods which i. 7,1-rchant (hips oft", either for hisown Accompt, or for others in Commiffion, according to 'the Bills of Lading, with the whole Charges, till on board. Note 1 . The Ufe of this Book is to fave the Journal from Erafures, inevitable in taking Accompts or Invoices of the frveral Goods received, fern, or fold ; where it is necef- fary to 'be very particular, and to render thofe Invoices eafier to be found, than they ran be in the Wade-book. '.2 'I he Form of an Invoice of 100 qrs. of Wheat, as mentioned April 1, in the fcccnd Wafte Bock, wilt run thus, -viz. ManL 8, 1805. Invoice of 100 qrs. of Wheat In &<*cks, fliipped on board the good S!.ip Sivan t Wi.'tuiw Lyon Matter, and configntd to Jacob Van Hcove, of Awfierdam, t't-.r the Accomptol John A, /;.!, of Lor,'i<>ni Merchant, marked ani numbered as p t r M.nrgiii. jOO qts. of Wheat, at 12s. fer qr. - - - - - - - 200 Sacks, at Is. each ---_----- - JVH Mctrrage JS Porterage, at Is. tir*.^rqr. ..-..-... No. 1 to 100. Cartage - - - - Lighterage Freight, at '2s. per qr ..-.- Commiffion on 981. 8s. 4d. at 1 per Cent. 99 8 1 . The Faclorage-Book, which contains an Accompt of what a Merchant receives to fell in Gommiilion for others, with all Charges, and of the Dif- pofal thereof. 'fJote 1. This is only a Copy of the Employer's Accompt of Goods in the Ledger, in the Language of the Watte-Bcok, but muft be numbered into Foliums like ihe Ledger. PREFACE. 2. The Form of a Factorage Accompt of the Receipt and Dlfpofal of Paper, Holland, and Long Lawn, as mentioned June 2, 5, 8, and 12, will run thus, viz. JuntVZ, 1805. Factory of 1000 Reams of fine Paper ; 120 Pieces of Holland ; and 100 Pieces of Long Lawn; received from on board the Dolphin, Jac:b iV^frr, Matter, for Accompt of Abraham Van Scboottn, Dr. To Freight 22 Cuftom on 1000 Rms. at 2s. 2d. 108 1 '20 Ps. Holland, ea. 20 Ells, at 4d. 40 100 Ps. Long Lawn, at 2. - 10 Lighterage ----->. 30 Waterage - 4 12 Cartage -------- 3 17 Porterage - - - -- -.-314 Warehoufe-Room ----- 1 o 196 17 Commiflion on PlOl. at 4 per Cent. 36 8 Neat proceed - - - - - 676 14 *. d. 68 6 8 Cr. Per Contra 1805. June5. BySaleof 1000 Rms. of ? Paper, at 6s. per Rnr:. \ 8. By Sale of 120 Pieces i of Holland, at 3 1. I ptr Piece. \ 12. By Sale of 100 Pieces ) of Long Lawn, at 21. > 2jO 10s. ftr Piece. ) 910 o . . d, 300 910 .<& The Acquittance or Receipt-Bok, in which every one to whom Mo- ney is paid, muft give his Receipt for the fame, expreffing for whofe Ufe, or upon what Account the fame is received. 9. The Book of Charges of Merchandize, wherein is entered the Charges of every Commodity bought, received, {hipped, or fold, whether for Proper, Factorage, or Company Accompt. 10. The Book of Houfe-Expenfes ; wherein is inferted whatever is daily expended in Houfe-keeping, together with fome other Articles not occurring in Trade, as may be feen in the Book of Houfe-Expenfes following. jrVc/e, This Book is neceffary for Merchants, Factors, and Tradesmen of all Kinds, to know their yearly Expenfea. 11. The Letter Book contains the Copies of all fuch Letters as a Merchant fends, either Inland or Over-fea,efpecially fuch as relate to Trade. Note 1. When an Anfwer is received, It will be convenient to exprefs, at the End or the foregoing Letter, the Date of that which came for an Anfwer. 3. When Letters are received, they fhould be carefully folded up, and indorfed with the Perfon's Name it came from, the Place whete it was dated, with the Date, the Time that you received it, and by what Conveyance it came. 3, When an Anfwer is returned to any Letter received, note upon the Letter the Time of anfwering it. 12. The Remembrancer or Note-Book, which, for the help of the Me- mory, contains fuch Bufinefs as the Merchant is to go about. Note, This is a fmall Pocket-Book ufed by fuch Merchants or Tradesmen as have a Mul- litude of Bufinefs ro go through, and when fuch Bufinefs is performed as is therein mentioned, it may be known by fome private Mark thereon, or by Obliteration. Among the forementioned Books, the Wafte-Book, Journal, and Ledger are heldto beefientially neceffary ; the reft areauxiliary, of which the Calli- Book, Book of Houfe-Expenfes, and of Charges of Merchandize, fervc to eafe the Ledger ; the reft are kept, fome by one Merchant or Trader, fome by another, according to the Nature and Circumftance of his Way of Deal- ing in the World. It is generally agreed on, that it was the Italians, particularly thofe of ^>- mce t Genoa, and Florence, who firft introduced the Method of keeping Book* double, or in two parts ; hence among us it is called the Italian Method. And now having finiftied the Definitions and Detail of the Books ufed in the Acgompting-Houie, I ihall beg leave to make an Obfervation of another Kind* PREFACE. Some (few) Inftructors of Youth, propofe to teach Book-keeping in fix Weeks, fome in a Month, and lone in twenty-four Hours, and all of them in their own propofed Times, engage to make their Pupils complete Mailers of the Art; But whatever their Pretenlions may be, this Trealile (though inferior to none of them) has none fuch : nor can it be done in fo fhort a Time, the Reafons being very obvious. For, Firft, Whofoever learns Book-keeping, is toluppofe himfelf not at School, but in the 'Compting; Houfe, where Examples in Arithmetic are propofed out of the ordinary School Way. Now, if every fuch Example be wrought (as it ought to be) and not taken uponTruft, this will oblige the Pupil to run over his Arithmetical Rules in his Mind, and there fatten them fecurely. This is a Work of Time. Secondly, The Method of ftating Debtor and Creditor confifts wholly of Words; and has no Connection at all with the Arithmetical Part, being quite different from it, and confequently is a Work where found Reafon and Judg- ment are called in loafiift: And here it is neceflary for the Pupil fo to under- ftand this Part, as, upon Sight of the Wafte-Book, to be able to journalise and poft any Palfage therein, which is alfo a Work of Time. Thirdly, If to the two former be added the Time that muft neceflfarily be taken up in Writing out a fair Wafte-Book, Journal, and Ledger, T think it will very evidently appear, to any confederate Perfon, that all this cannot be done in fix Weeks, much lefsin twenty-four Hours. Such hafty Performances in Book-keeping, or any other Branch of Literature, being more likely to produce a crazy and tottering Building, fubject to fall at every blaft, if not wholly undermine it, rather than make it firm and lading. And, In order to render the following Treatife ftill more ufeful, as well to Mer- chants themfelves, in their 'Compting-Houfes, as to Pupils during the Time of their inftruction in this neceifary Science, 1 have placed at the End, a Sy- uopfisor Compendium of the whole Art of Book-keeping, in which is com- prifed particular Rules for dating Dr. and Cr. in all the Cafes that can poflibly happen in the whole Courfe of a Merchant's Dealing, whether by himfelf, or in Company, Foreign or Domeftic : Nothing of this Kind, in fo full a Manner being any where extant that I know of. Lefs than all this, in juftice to the Subject I could not fay ; and more I think there is no Occafion for in this Place, fince the many ufeful and inilructive Notes, which are in- terfperfed in almoft every Page, fufticiently fpeak for themfelves, and declare the Utility of the Work. Upon the whole ; as I am not willing to thrufl it into the World without fubjecting it to a very impartial Examination, I applied to my good and worthy Friend Mr. William Mountain, F. R. S. Teacher of the Mathematics at Shad-Thames, who being a very able Judge of the Subject, and whora I efteem Injiur omnium, or, in other WoTdsNuItifccundus, very readily granted my Requeft, and honoured me with his kind Remarks, for which 1 beg leave here to return him my hearty Thanks. One Word more. As my Schoolmaster's AJJiji ant is made ufe of in many Schools, and increafes in its Sale; folam not out of Hope that this nlto will meet with the like approbation; it being compofed for the fame Reafons which that was, viz. for the Eafe of the Teacher, and the Benefit of the Learner. Alfo, As fome Errors crept in through Inadvertency, and efcaped Correction in the former Editions, I have been at the Pains to go over the Whole again, in the minuteft and moft circumftantial Manner. However, if the kind Reader fhould meet with any Error in the following Work, as it is not impoflible but he may, notwithftanding the greatefl Care to the Contrary, He is deiired to correct it with hi? Pen, and then all will be rifcht. ( 1 ) THE WASTE BOOK. LONDON, January I, 1805 An INVENTORY of my whole Eftate, con- iifting of Money, Goods, and Debts, ow- ing to and by me Jo*w Simmons, taken this Day ; and is as follows, viz. ^ ' tmprimh. I have in ready Money - Item, 1 9 Hhds. of Tobacco, qt. 63 C. 1 qr. \ttb. at 4/. 14j. p-r C. 48 Bags of Pepper, qt. 1026/J, at 1 d. p?r lb. 16 Pipes of Canary, at25/. per Pipe ----- 30 Bags of Hops.qt. 109 C. Iqr \2lb. at 21. per C - - 10 Hhd<. of French Wine, at 27 . per Hhd. ----- 20 Pieces of Holland, qt. 384 Ells, at 3<. per Ell 10 Pieces of Broad Cloth, qt. 180 Yds. at 10s per Yd. - - 7 Pieces of Shalloon, qt. 100 Yds. at 2s. 4 Ham Warner - - - 1 15 68 8 400 5. 218 14 270 12 90 O 11 13 10 10 6 7ote 1. The firft Thing that a Merchant begins Trade wiih is his Stock : A-.ri the firft thing that he opens his Books with i> the Inventory of that Stock together with hit icady Money and Debit owing to and by him. B IOSSO 535 d. \ 14 13 7-B.A ( 2 ) London, January 1, 1805, 2. This Inventory beine; firft placed in the Waste Book, as above, you muft next open the Journal with the fame, and there firft make Sundry 'dccwpts Dr. to Stock for the whole Sam (except what you owe) hscaufeeach Particular, there mentioned, is a Part of Stock* and then mention the Par- ticulars, as they are in the Journal. 3. Then for the feveral Sums, which you owe, make Stock Dr'. to Sundry Accompli for the whole Sunn ; and then namt each Man a'nd the icfpedive Sum due to him. This is. Jout nalix'ing. old 8 Pieces of Holland, qt. 132 Ells, at 3/. 4 n _ sold Brandon George 2 Hhds. of French Wine, at 28 10*. /> Hhd. to pay in one Month Note, As u-e Wire is ibid, but not paid ibr, it is natural, ; this CVJ'e, 'o make Brandon George Dr. for the fame, an let French Ww be made Cr. by Brandon George for \\ Quantity foW, and the Value thereof. . .- . 4 . Sought of Thomas Prestcn, Efq. 5 Hhds, of Ofe Wine, at 7/. fer Hhd. - Kate 1. As the Wine\s bought, but not paid for, you necsflc riiy become Dr. to Tbcmat Pretton for the fame : But i you aie not to cre an Accompt of yourfclf, and becau the Wine is now become-a Part of your Stock $ fo you mu make Opono Wine Dr. to Thomas Preston for the Quantii bought and iis V;.luc, and Ibbmai Preston Cr. by Obor Wine for the faid Value. 2. As Thomas Pieston ftands Indebted already to you in th Sumcf lOO/.it looks likeaContradiftien to write youif Ms Debtor, when the Goods you receive are not equal Value to the Sum firri clue: But (in the language of tr Book-ktep? r) this is not to bfc regarded, fince the Win which you receive of him is only in Part of Payment, an therefore kfllns the Debt by fo much as it is worth. Sold Samuel Fair man 1 Hhd. of French Wine for - Note, Here 'iis plain that as you have fold the French Wine Samuel Falrman^ he mufl be your Dr. Hi;nce if you mal Santud FairmanDr. to French Wine for the Worth of i and French Wine Cr. by Samuel Fainnan for the Qiianti as well as the Value, it will 4 be right. 22 7-T.P J. E.I, 7.sc. ( 3 ) London, January 6, 1805. Sold Ellat Skinner 3 Hhds. of Oporto Wine, at 9/. pe Hhd. to pay the 12th Inftant - - - - - Note t This Entry is of the fame Nature with the former, rv therefore you muft make Eliai Skinner, Dr. to Oporto Wint for the Value; and Oparto Wine t Cr. by Ellas Skinner fo both Quantity and Value. ; 7 Received of Sir Rcbert Johnson in part Note 1. By the Inventory, it appears that Sir Robert Johnson owed you 476/. but as no Erafements are to be made if Mercantile Books ; fo you have io other Way nf reduc- ing tHe Debt, but that of making Cash Dr. to Sir Rober. Johnfon for the Sum received, and Sir Robert Johnson Cr by Cash for the fame Sum* 2. In all Receipts of Money you muft be careful to memior whether they ba in full or in Part. Paid Sir Humphrey Parsons in full -----_--- Note 1. If appears in the Inventory that you flood indebted to Sir HurapbrQy Parsons in the Sum ,of 1007. and confe- quently in your Ledger he is made Cr. by the faid Sum : Therefore to prevent any Erafement cr crofting out, you have no other Way of difcharging the Debt in your Boohs, but by makinsr Sir Humphrey Parsons Dr. to Cash for tht Money paid him ; and Cash Cr. by Sir Humphrey Parson* for the fame Sum. 2. In all Payments of Money you muft becareful to mention whether they be in Full or in Part. 9 Bought of EUas lngram> 7 Hhds. of Lisbon Wine, at Sold do. Ingram 5 Pieces of Broad Cloth, qt. 96 Yards, at 10/. 21-J. per Yard, amounting to the fame Sum. Note, This ^ay of cHfpofing of Ginds lot Goout is p r oj-.c , !y c- - Jeci Barter 5 and when the Exc'vuv.?e happens to be finglr, tl*at is, one particular Sort of Goods for another as above, and bo'h amounting to the f./ne yaW. you need ml) make t^e Goods received Dr. to-the Go Ji delivered, ;. e Lisbon Wine Dr. to Broad Cloth for the Quantity of Wine re;ei\ t d, and its Value j and Broad Chtb Cr. bv Lisbon Wint for the Quantify of Cloth delivered, and its Value. .-10. old Wiliiam L*vfati % Kfq. 10 Bags of Hops, qt. 31 C. 2 qrs. at 21. 2s. per C. on Demand Note, A, William Loivjjeld is the buying Man, be mvft be made Dr. to Hops tor the Value of the Purchafe ; snd as Htps are the Commodity hy him purchafed, they n.uit !) ma-ie Cr. by W.lliam LovfoUi for UieirQaantity ndV:i]ue, , j l , ; Sold S r Humphrey Parsons 2 Hhds. of Lislon Wine, at Sl.per tihd. --- /v'^ff ^o;w5(! f>nr!i'ip that you (land inr the fame Sum 13 Sold 3 Hhds of Lijbon Wine, at 8/. [Os. / con- venient to have fome diftinguifhing Mark to know them by, that when you come to balance the account of fuel Goods, you may the more eifily inform yourfdf of th Prime Coft of what may be left unfold. ,. 15 ' >old Tbrmas Jo^nfon, 10 Hhds. of the aforefaid Tobacco, qt. 37 C. 1 qr. 1516. at 47. 12j. per C. ----- - And 3 Hhds. of French Wine at 281. 1 5s. per Hhd. - - - - j s. 19 84 15 Note, This is much the fame as if it had been but one Par eel, for either Way you muft make Tbunas Jobnftn Dr. \. . here he muft be made Dr. to Sundry dcccmpts for the Value of the Whole j and each Parcel mutt be made Cr. by Ditt Jobmon foi its refpedlive Quantity and Value. 1 6 . 1 Deceived of Sir R lert Jobnfon in part Note, This PafTage is exactly the fame with that of the 7th Ir.fl .nt, nd therefore needs no other Explication. 17 ___ aid William Baker, Efq. in Full . - - - More, This alfo is the fame with that of the 8th inflant. 10 298 256 100 150 London, January 18, 1805. Received of Capt. John Sm ;b in fall - Ncte, Here Cash muft be ma de Dr. to Capt. Smith for th. Sum received j and Capt. Sm/V6 Cr. by Cash for the fame Sum. 19 . . i . Bought cfjobn Herbert, 20 Pieces of Stuffs, qt. 240 V ards, at 2Qd per Yard ------------ Mtt, As Jo& Herbert is the felling Man, you muft make Stuffs Dr. to him for their Quantity and Value, and John Herhrt, Cr. by Stuffs for tht faid Value. 20 Sold John Hammond, Efq. 10 Hhds of Tobacco, qt. 37 C. qr 13/J. at 4/. 10*. / C. he to pay as follows, o;/as. ! s d* On Ftlruary the 9th next - 67 5 In three Months 100 Note 1, This Cdit differs nothing from Gocds fold upon T;MU, yt- livered ; but you muft 1. Make Robert Moore Dr. to Sundry /fccwpti ^r tlic * ' t ;!e Valueof the G'to^i delivered to him : '.r,ri e^c ; ^ fort u->(7:.-.^s muft be made Cr. by Rokrt Ma.n f-.-r the Q^j.miity 0t i- vered to him, and its refpeflm- V:.lj fi . And 2. Make Canary Dr. to o*rf /T/u.s><.' fix i!i: Qi^n'iry y^-J re- ceived of him, and its value, Canary for :he whole Value, and Canary Cr. by J's&n Osborne for both Quantity and Va- lue j then make C*b Dr. to John Osbvme for the prefen: Payment) and John Osbarne Cr. by Cash for the fame Sum. Or, 2. Make Sundry Accomptt Drs. to Canary, viz. Caib for the Money receivedand John Osborne for what remains due j then make Canary Cr. by Sundry Accompts for both Quan- tity and Value : This latter being more Clerk-like than the former, J have accordingly made Choice of it. Sold Richard Remnant 16 Pipes of Canary, at 27 7. per Pipe, to pay in three Months - Natty Here Richard Remnant muft be made D'r. to Canary for its Value } and Canary Cr, by Richard Remnant for both Quantity and Value. 25- This Day Richard Remnant offered to pay me for the 16 Pipes of Canary fold to him Yefterday, if I would al- low him 5 per Cent. Rebate for his early Payment, which I accordingly accepted of, and received in ready Money -- ...... Allowed Rebate on 432/. for 3 Months at 5 per Cent. - - - - - /. s. d. 426 13 4 568 Note 1, Though Rickird Remnant A\A not pay the full Debr, yet he muft have the fame Discharge as if he had ; there. fore Sundry Accompts muft be made DI ^ te Richard Remnant* viz. Cash for the early Payment, and Proft and Loft ior the Rebate ; and Richard Remnant Cr. by both. 2. If the Rebate bad been agreed upon, and the Money paid to you by the buy ing Man, before he was made Dr. in your Books for the fame, then there would be no need of any more than one Journal Entry j for in that Cafe you mufl value the Goods at no more th.-?n juft what the buying Man p-jid for them upon Rebate, and enter them as is ftiown in the Example of Jan. 2. 26- Sold William Lo^feld, Efq. 7 Pieces of Shalloon, qt. 100 Yards, at 2/. d*per Yard Note, Here you muft make William Loivfield Dr. to Sb.:llo.x for its Value, and Shalloon Cr. by William Lvoofild foi bth Quantity and Value. 7- Sought of Martin Unvutn, 1000 Reams of Paper, at 10 pe> Ream ----------- ------ or which 1 am 'to pay as follows, bought upon Time* in the ftatir.g ot Dr. and Cr. as in the Case of Tboma Preston, Ufq. Jan. 5 T for whether the Payment be ont many, if no inon- .-> be paid down, you, /. e. Paper, for you mt-ft be made D., to. Martin Ur.tuin for t!u Quantity bought of him, and tl'C V >lur o' i'., ar,-.! Martin Unwi rruft be made Cr. by Paper for the faid Value ; only in th Jrjrnal you mull men, ion thefrvcra! T : Ties of Paym-nt . 28 - ( 7 ) London, January 27, 1805. This Day I offered to pay Martin Un-~] vain tor 'he 1OOO Ream* of Paper j bought o* him Yefterday,if he would j /. allf.-w me- 5 , <.v CV*/. Rebate for my 495 early Pa r n -nt, which !: e accordingly accept d received of me in ready Mo cy .._._ Alloweo me \ebate on 500/, at 5 fe r Ceu 4 18 10, 2V .'e 1, This Ctfic is jurt the rsverfe of that in Jan. 25 : An vou muft cb' 1 . rve, that although you did not pay tie fu Debt, yet you mui : have the fame D fcharge as if you had therefore Martin Univin muft be m--^ Dr. to Sundry Ac cotnpt*, viz. oCasb tor your early Parent, and to Prcji and Lc/i for the Rebate he allowed you j and each of ihem Cr. by Martin Unwin for thii; rcfpedVive Sums. 2. If tUe >\f bate hart been agre-d in, and the Money pa t.- tlie ftll-.n^ Mat-, befoie the Goods had been entered your Books, then there would f.ave-bt-^n no need of an more than on? Journal Eu>> j for in that Case you mu value the Goods at no more 'run jurt wlut you paid f them upon Rebate, and enter thtr.: as is mown in the Ex ample of fan. 14. : 29 BcugSt ofRibert Uxley, 100 Pieces of Norwich Crap qt. 1 300 Yards, at" 3 . d. per Yard Sold do. Uxley ) 500 Reams tf Paper, at 10s. 6d. p Ream _-.-.-.. Note, Though this is br * (ingle Cafe in Barter^ i. e. onlj o Sort of goods giver (W another, yet, becaufe they are u equal in their Vi; ; ^n;! the Crape which you boug being worth moit- rfuo 'he Pap. r, which you fold, y muft or' courl'e be , r->V./<;d to Uxley ; therefore (as Ja 22, in the Cai'e of Rottrt Moore} y.-u muft 1. Make Norwich C r ape Dr. i-.i R. Uxley, irr the Quant boucht of -H, ar.c UK Value j and .R, Uxley ^Cr, by A 7 ivicb Crape. ! :r tlie fid Value. 2. Make /J. t/#/(?j Dr. to Paper for its Value, and Paper C by Robin Uxky for the Quantity fold him, and the Val thereof. r. d. 500 500 280 262 10 J y. 7. E.I T.T.P, 7-B.A, London, January 30, 1805. William Warner 40 Pieces of Norwich Crape, qt. (HO Yards, at 4*. per Yard For which I have received prefcnt Moneyo2S And by Affignment on l* r illi^mLo ! wJield t }L{^.5Q The reft to Hand out three Months, viz, - - 50 Note 1, The Newtek Crape was f;>ld to William Warner alone : hut bicaufc- Thomas Lwofeld was indebted to Wil- liam Warnfr\n thefum of 501. and that Sum is row affign- ed or made over to you, tbwias Loivfdd therefore becomes Dr. to RorwLb C-ape t i. e. to you, as well as William War- ner\ and in order to journalize this Cafe truly, you murt make Sundry dccorr.pt s Drs. to Norwich Crape for the whole Value, viz. Cash for the money received ; William Lrwfieldi Efq. for the Affijnment. on him ; and William Wa^rtr for the remaining Suit) due from him. Then make Naivi(h C*-ape Cr. by Sundry Acccwpts for the Quan- tity foltl, add the Value thereof, and it will be right. 2. With regard to tbe Afftgnrnent on William Loivfield, Efq. vvhich is a Bill receivable i fome would ereft an Ac compt of Bills rece'iiMble, on account of fuch Bills as they may haveoccafion to receive, and it is not wrong fotodo, when Circurnrt3!>ces diredl that Way. However I hive not done it, principally becaufe the feveral Bills receivable, are for the moil part from Perfons, with whom the Mer- chant is fuppofed to correfpond, for which Reafon the Accompt of Bills receivable is ufelefs. 3 1 ^ ?aid fundry Charges this Month, as per Book of Houfe Expenfes ---.-._ tf*, As a careful Merchant would be frugal in all his Ex- penfes j fo it is not amifs to keep a Book of his Household Exptmes in particular, and once in the Month (oroftener if he thinks it proper) to transfer the fame into the Ltdgtr* by opening an Acconnpt of Hcuie Exptnset, and making it Dr. to Cash for the Expense of that Month; and Cash Cr. by House Exposes for the fame Sum, balancing ti'.e fame at iaft by Profit and Lojs. February 1 Sold Eltas Skinner, Efq. as follows, /. /. 2 Hhds. of Lisbon Wine, at 8/. f.er Hhd. 16 2 Hhds, of Oporto Wine, at 9/. p-r Hhd. 18 4 Hhds. of/^^Wine.at:JO/.^rHhd. 120 For which I have received as follows, viz. I. s. d. Prefcnt Money ----90 By Alignment on Martin Univin - - - - 20 The reft to Hand out till the 18th inftant44 Mote, This Case is a little complex, and cannot be ftated like the Iaft, becaufe here are feveral Sort* of Goods fold, whereas in the lift there was but cne Sort (old : there- fore that Dr. and Cr. may be truly dated, you muft 1. Make Ellas Sktnrter Dr. to Sundry dccotnpts viz. to Litton, Oporto, and Frtr.cb Wine, for the Vaiue of the Wholej and Itt each Sort of Gocds be made Cr.by EliasSkinntr for the Value. 128 154 ,7- ( 9 ) London, February 1, 1805. , A$ you have received fome Money, and alfo an ABVn muft. 1. Make Sundry Accampts^ viz. Duroy ?.nd Sagathee^ Drs. tc 7/atff R-yno/ds for the (sverai Quantities and thsir rifpec. tive Values ; and J^^c Reynolds Cr. by Sundry Accomfts fo the whole Value. 2, As you have given both Mtney and a ATofe in Part of Pay mtnt, you muft take Care to discharge fo much of th Dsbt as the Note and Meaty come to ; to GO which yoi murt make J/J^r Reynolds Dr. to Sundry Accompli, viz, I Cajh for the Money paid him, and to Martin Unvttin fo Skinner'$ Note on him, now j>ayable to IJaac Reynolds j aft Ca/S and Martin Unvuitt Cis. by Jfuac Reynolds for th Money and Note paid to ditto Reynolds. Received of John James for the Ui'e of Thomas Note, This Cafe is different from that in Jan. 8, bec Here ycu muft make Cajh Dr. to Brandon George f the Sum received, and Brandsn George Cr. by Cafh for tl Tame Sum Received ofTbctnas Prejlcn, Efq. in full - Note 1. Here you muft make Cafh Dr. and Tbstna* Prefton C 2. Like Cafes fhould always have like Exprejfions, Bought of Thomas Prffton^ ETq. 10 Khds. of 0/tor/ Wine, at 97. / Robert Mooreior the Sum paid him, the Balance 0f which is the lOO/.due to him. Or. 2. Make Litbon Win* Dr. to Sundry slciunpts J-T the whole Quantity bought, and its Value j then make Paper Cr, by Lisbon Wine for the Quantity fold, and its Value; CasbGr. by Liibcn Wine for the Sum of Money pa I'd Robert Miore, and Robert Moore Cr, by Lhton Wine for the Sum remain- ing due to him. Either of before, which Sunr. only mult- T H on Deni nd. ; , 12 - - : old Branim George 4 Hhds. of Lfion Wine, at Si. per llhd, 2\'ot^ Brandon Gcfge niuft be made Dr. to Lhlcn Wine, and Lisbon Wine Cr., by Brandon Cesrge for iis Qoantuy and Vaiur. 70 280 7- y.R.u. 7-R.u. ?.RU. 7- ( 12 ) London, February 13, 1805. Sold Robert Uxley t 10 Pieces of Serge, qt. 140 Yards, at \bi. Ur Yard -----.---------. Note, Here you muft make Robert Uxley Dr. to Serge for its Value, and Serge Cr. by /?. Uxley for its Quantity anti Value. Sold Samuel Grainger t as follows, 1/2. 4 pieces of Norwich Crape, qt. 64 Yards, at 4r /*r Yard 10 Pieces of Duruy, qt, 1.50 Yards, at 6/. QJ per Yard -- - 10 Pieces of Sagathee, qt. 120 Yards, at 2t. ICd. pir Yard - - /. s. 12 16 -48 15 17 Received prefent Money - - - - 28 1 1 The reft to pay March 1(1 next 50 -j?e, This differs very little from onlyonQ,Sort of Goods fold in like Manner j for either Way the buyer muft be made Dr. but here the Buyer, f. t, Samuel Grainger muft be made Dr. to Sundry Accur.ptt for the whole Value of the Goods fold to him, and the feveral Sorts of Geods, viz. Norwich Cre, Dur&y, and S&gatbee, muft be made Crs. by Samuel Granger for their feveral Quantities fold to him, and their refpedtiv* Values : Then Cash muft be made Dr. to Sa- tnuel Grainger for the Money received, and Samuel Grainger Cr. by Cash for the faa.e Sum. /. 300 -O Bought of Robert Uxlcj. as follows, viz. 10 Hhds. of French Wine, at 307. per \ Hhd. - - - j 10 Pipes of Canary, at 25/. per Pipe - 250 10 Hhds. of LijLcn Wine, at 7/. per Hhd. 70 For \vhich I paid prefent Money - - - - 100 300 Reams of Paper, at ]0/. 6^. per Ream 157 10 The reft payable, as per Note, in two 1 Months C 362 10 JVfl/f, This Cflfe appears fomethingjike that in the 11th In- Oar.t, tiJt is confined to oHy one Way of ftating'Dr. and Cr. becaufc htre are feve:al Sorts <^f Goods bought. And although here is farter in th:? Caff t as in that, yet the Goods net bcin^ Value for Value, you moft m^ke Sundry Slccompts \\2. French Wine, C wy ami ihbsn f^im\^'.',\. tc R. t/>/fy, for the feveral Q^ iiu'. its boo^h% and th-.ir re- fpeftive Values, and R. Uxky Cr. hy Sundry A.eowpts f^< the whole V.^lue : Then inake J?. Uxley Dr. to Sundry Ac- ccwfts for tise Value of what he hss received, ar ! Caj/> Cr. by R. Uxley, for the Sum paid him, and ,Ptr Cr. by R Uxlty, for the Quantity fold and its Value. 2. What was faid ct SHU receivable, f. 8, Jan, 20 may here beobf^rved concerning Bills payable. 15 78 11 620 7-JH. 7.J.H. J.R.U ( is ) London, February 16, 1805. Bought of John H.rlirt, 20 Hhds. of Tobacco, qt. 70 C. 1 . at 4/. 10;. r. C. Which I have received in Lieu of a Debt of 230 And returned the Overplus, which was - 113 13 9 Note, This Case may be journalized two Ways, vix. 1. IVhke Tobacco Dr. to John Herbert, for the Quantity bought am: its Value, and John Herbert Cr. by Tobacco for the faid Value ; then make John Herbert Dr. to Cash for the Overplus paid him, and Caib Cr. by John Herbert for the faid Overplus, Or, 2. Make Tcbacco Dr. to Sundry Accompts, viz- to Ccjh and to Jcbn Herbert for the whole Sam that the Tobacco amounts te, and its Quintity j and John Herbert Cr. by Tobaccv for fo much as the Debt amounted to, and Cejb Cr. by Tobacco for the Overplus paid to John Herbert. Either of thefe is right, but the ingenious Book-keeper will, I believe, prefer the latter, if he examines them carefully. i 17 Sold Martin Unwin, 20 Hhds. of Tobacco, qt. 76 C. 1 gr. 14/. at 51. per C. Note, It is very plain that Mart'inUnwin (he being the buy- ing Man) muft be made Dr. to Tobacco for its Value, and that Tobacco muft be made Cr.by Martin Unwin for both Quantity and Value. 18 Received of Elias Skinner in full ---------- Note, As you receive the Money, you muft neceffarily make Cajb Dr. to Ellas Skinner for the fame, and Elias Sklnntr Ct. by Cajb for the like Sum. 19 Sold Ifaac Reynolds, as follows, 'viz. /. /. d. 14 Hhd. of Lijbon Wine, at 8/. per \ 110 A A Hhd. i 112 S 5 Pipes of Canary, at 28/./ Cent, which I have agreed tb, and he has received the faid S^rrs accordingly ----- Kite t Mod Writers on this Subjt6t make the Borrower Dr. to Sunday jlccompts, that is to C&Jh for the Sura lent him, and to Inter eft Rtckovirg, or tlfe to Prc/it and Lofs for the Ji.U-refl j but as the borrower may pay the Principal i i- ther before or aittr the limited Time in the Bond : fo the Intueft cannct be known at firft, and therefore it is befi to on'jit it, and only make the Borrower Dr. to Cejh for the Principal by him received, and Cajb Cr. by the Borrower for the fame Sum, letting the Intire:t alone till it fhil! be paid. Jcbn tfi.rtie being indeb:ed to me in the Sum of 27 O/. has given me an Afiignment on Jc.mes Jenkins^ for the fame Sum, which 1 have this day received A"<-iV, As John Ofb^rne Aands iudebtcd to you in your Ltdgtr, in the ohove named Sum j to he only muft be clcaicd, though you have received the Money by Jenkins j for by jfenkirs's paying you the Money by OJbcme's Oroer, it is that Ofootne flands clea' 01 t t Debt, and theiefore you r^uft make Ccfv Dr. to "j^bn Oilo^ne for the aforefaid i-viu.,. and Jobr, Ozbomt Cr. by Crftj for the fame Sum j 'j c>;l MS teir.g cut c:' t'. .7. ( 15 ) London, February 24, 1805. I am indebted to Capt. William Andrews, >in the Sum of 246/. which he has called on me for ; I have therefore given him an Affignment on Sir Robert John/on for the like Sum, which he has this Day received ................... Nile, This Entry differs from that next before, in as much . as you f>aiid indebted to Capt. William Ard'ews, and at the fame Time Sir Robert Jebrfon Hands indebted t you in a greater Sum : Therefore as Sir Robert Johnfin has anfwered the Affignment, you muft make Cape. William Andrew* Dr. to Sir Robert Jtbtifcn for the Sum mentioned in the Alignment, and Sir Robert Jobnfin Cr. by Capt. William Andrews for the fame Sum. 25 - I am indebted, to Robert Mosre 661. 13s. 9d. he there- fore has given John Ajh a Draft on me for the like Sum, which I have this Day paid - - - Nite t This ftz/eisjuft ths Revet fe of that of the 23d Ir.ftant, therefore vthen you paid John Aft* It was for Robert Moore" s Ufe: Hence you have nothing mote to do, but to make Robert Moore Dr. to Cajh for the Money paid on the Draft, and Cash Cr. by Robert Moore for the like Sum. - 26 Samuel Granger, who flands .indebted to me .501. has compounded with his Creditors to pay them 2/. 6J. in the Pound; I have therefore received of him 61. 5s. and given him a general Difcharge - - - - - tfofe, Notwithftanding that Samuel Grainger has paid you no more than /. 5s. yt you muft give him credit for the whole 50/. and in order to do this ygu muft 1. Make Sundry Actomfrts Drs. to Samuel Grainger in the whole Sum, that is, Cajh for the Money whch you have received, and Piojit and Lofs for the Sum abated him : and^then 2. Make Satnutl Grainger Cr. by Sundry Accorr.p's for tht fame Sum. 27 Sold JO Pieces of Duroy, qt. 150 Yards, at 6s. 6d. pn Yard, to Robert Uxley Wcte t As Robert Uxley has bought the Duroj, but not paid fcr ir, he, in Ccurfe, mult be your Dr. tor the fame ; anu therefore if you make Rubert Uxley Dr. to Daroy for tht Value of it, and Duroy Cr. by Robert L'xfey fcr both tin- Quantity and Value, the Accompt will be rightly ftaied. _- ; 28 i ^ *aid fundry Charges this Month, as per. Book o/ Hcufe-Expenfes ----- Note, This Entry is exa&ly the fame with th*t of Jr.n. 31 lad, and therefore you are only to make Houfcbo!d Exfenfct Dr. to Cajh for the Money experded this Month, and Cafi Cr. by houjihold Expcnfts for the fame Sum* Tht End of the firjl Wajl e Book. 248 6fj 13 70 12 ( I ) . The J O U R N A L LONDON, January I, 1805, 1 1 1 <2 2 2 2 2 S 3 $ S 4 1 i 7 4 4 /. s. d. /. j / Sundry Accompts, Drs. to Stock - - 10830 14 10| 10830 535 14 13 10 !> 8000 297 17 3 ' 68 8 o 400 218 14 31 270 57 12 90 11 13 4 10 10 100 476 250 ) 580 535 13 Tobacco, for 19 Hhds. qt. 63 C. 1 qr. " Pepper, for 48 Bags, qt. l02(3/. at 16^. } f,/>r Hi i t er l0 ' . . " J Canary, for 16 Pipes at 25/. ^/Pipe Hops, for 30 Bags, qt. 109C. lyr. French Wine, for 10 Hhds. at 27 /. per Hhd - - - Holland, for 20 Pieces, qt. 384 Ells, at Broad Cloth, for 10 Pieces, qt. 180 Yds at lOj-. per Yd ---,--.. Shalloon, for 7 Pieces, qt. 100 Yds. at = Drugget, for 5 Pieces, qt. 60 Yds. at " '3r ft A tier Yd - Thomas P reft on > Efq. on Demand - - - - Capt. John Smith (to pay the i 8th Inftant Stock Dr. to Sundry Accompts - - - - To Capt. William Andrews on Demand To Sir Humphrey Par, cm (to pay the 270 I 100 I 150 - 1 5 1 3 To William Baker, Efq. (to pay the Ncte, 1. The Inventory beirg jcurna^d,a s above, you murt next turn to your Ledger^ ard ttfffein ertct an Accompi for each of thdc particulars in tHj&Mwing Mariner: (1.) You muft begin with Stock, an'd in a good round Ttxt Hand en the letr Folium of the Book, write Stick Dr. and on the right Folium, iu the fame Hand, write Per Contra Cr. ( ( .2.) Becaufe Sundry Accompts are Dra. to Stockmen muft in ycur Lcager make iVoc Cr. by Sundry Accoir,pts, tx- preffingthe whole Value. ,3.) Make every particular Part Dr. to Stack, for it* Quantity (which rr;ention in your inner Columns) and Value refpcftivcly. ( 2 ) London, January 1, 1805. (4.) Beginning thefc Particulars with Cajb, yeu omit, as in Stock. make Ca/h Dr.fer Contra Cr. and then beneath in Small Hand on the Debtor Side, put the Year and Day ofthe Moftlh, and the- Fo- lium of the fouinal) and then write, To Stack in ready Mon^yj ex p re-fling the Sum. The likt do with Tobacco^ P. o Received in pan --..- . . Sir Humphrey Parfo-is Dr. to C:.(h - - 100 Q Paid in full - - - 100. yo.7 Wine Dr. to Broad Cloth W ' o 2 For 7 HhJs. at 7/. per Hhd. bought of Elica l':g>-am, f^r which 1 fold him 5 Pieces o; iiroa, Ciotli, cr.. > lards, ac 10;. 2,\d. fer Yard, ;.m - - 4P 6 William Low/if Id > Efq. Dr. to H For 10 Bags, qt. 31 C. 2 j^rj.'at .27. 2s. fer C. 4 Sir Humphrey Parfont Dr. to L'foon Wine - - ^Ki For 2 Hhcls. at 8/. per Hhd. - - - 1C Cafh i)r. to Eli as Skinner - - ivcd in lull -- D 1 1 ' J "5 i j 6 1 2 i 3 4 "7 l 4- 6 "3 J> J 4 ~C 1 \ 1 2 2 7 London, January 13, ISOo. LI i , -1 * M i., i i- ;. is* 298 256 100 150 580 20 167 24 533 500 t, 14 Cafli Dr to L* fieri Wine - - - - - f'25 10 Tobacco Dr to Cafli ---. .-.- . /^QS Thomas Jtknfon Dri to Sundry Accompts - /256 14 3| Fo Tob'.ccoi for 10 Hhds. qt. 37 C. 1 ?<-. 7 .. 15.^. at 47. 12/./N*jC. - - - J 1 1P "* ToFnnch Wine fo; 3 Hhds. at 28/. 5;./;^r Hhd. 84 15 Cafli Dr to Sir Ro'ert Job'ifon - - - - / 100 Paid in full - - - - - - - - P"fh Dr tn P^nr ?A/T Smith - /'5SO (1 O m Stllfis Dr fn *^/)/>- I- J t>* hfr+ /*9O O fi Per 20 Pieces, qt. 210 Yards, at 20^. per Yard - - - - n o JoknH..mmtnd t Efq. Dr. to Tobacco . - - /U>7 5 . For 10 Hhds. qt. 37 C, qr. \3lb. at 47. lOt. ftr C. he to pay as foflow?, *i;/*:. n l Capt. W,ll>am JnJriw Dr. to Stuffs ^24 6 ^?c^r/ Moore Dr. to Sundry Accompts - - - .533 6 3 To Tobacco, for 19 Hhds. qt. 63 C. 1 *-, ^ ]4' at 4-7 15/ perC - - ! To Pepper, for 48 BagS,qt. 1026,'^. at \1d. * .- j it, ' To Hops, for 20 Bags, qt. 77 C. 3^/. at- Vl It tor C t - - London, January 23, 1805. Sundry Accompts D;s. to Canary, for 20? <- rr \ A Pipes, at 28/.>r Pipe, fold John Ojborne J 50 ' Cafh received in Parr John OJborne for the Remainder _ 24- 290 270 Richard Remnant Dr. to Canary - 432 For l(j Pipe<, at 27 /. per Pipe, to pay in 3 Months . Sundry Accompts Drs. to Richard Remnant 432 iz. Cafh rece'ved for early Payment 426 13 4 Profit and Lofs, for the Reba'e on 432/. for 3 Months, at 5 per Cen, , 1 ,-. .26 on") ' - 3 568 WillitmLvwjielfrHhdl20 >undry Accompts' Drs. to Elias Skinner 110 00 -tzV. Cafh received in part - - - - 90 Mcriin Unvjin, for do. Skinner* s \ c>r\ r\ c\ A ffignment on hifn, payable tome j Sundry Accompts Drs. to Ifaac Rejno^s330 iz. Diimy, for 10 Pieces, qt. 600 ? on Yards, at 6/://r Yard - - - T Sagathee, for 100 Pieces, qt. 1200 7 . Yards, at 2s. Qd. fer Yard - - | I5 8 : Jfaac F.eynclds Dr. to Sundry Accompts 120 . O l.|*-JS5. To Cafh paid h'm in part for the 7 . Q above motioned Goods - - - j 71 To Mai tin U .-uoin, for Skinners Ncte on him, payable to Reyno ds : 3 20 Dr. to '100-0 J of Jshn j'tmej for the U(e of do. ----- 4 li ..... - 100 . , hy Ordercf d(7. :':Vf;-f 57 ^? *j/-*>- iy f* ii i r- Tiiil tyoxnt frtffi - - - ()5 , /o VV!MP I Jr. t T'- :.'.*, F.fq. .00 /. /:r Hh-.i. r .o pay .v--'Vy M-. next - - d. 37 13 154 1 i'f 100 100 1C . London, February 8, 1805. Dr. to Sundry Accompts ~- cfllO 3 /i. To Drugget, for 5 Pieces, qt. 60 Yards, ? Q at 4s.|4&^# Yard - - J To L'road Cloth, for -5 -Pieces, qt. 85) * r * r i f Yards, ar 1 !j. /r Yatd <> To HoUa,rid fills oiiand, for 12 Pieces, qt. 2527 , at'k. ^r Eli -------- j 50 8 >undry Accompts Drs. to John Hammond, &{<\. ^67 viz, Cafli rfceived in Part - - - Profit and Lofs abated him , . 10 . 67 O 5 Serge Dr. to Sundry Accofnpts, for 1007 Pieces, qt. 1.400 Yards, at \s. per Yard j visa. To Cam paid in part ^20 To William Baker, Efq. for the reft, 7 to be paid tre 20th In ft - ..... j ' Lijl n Wine Dr. to Sundry Accompts, for 7 40 Hhds. at 11. jer Hhd. 7 oQr . j viz. To Paper, for 200 Reams, at 1 ] s . perl Ream -------------- ^ Cafh paid in Part ---; 70 To Rolen tfc-.re, for the re it to be pa Li ) on Demand - - - | 1( 12 : ran on George Dr. to L'Jl'on Wine - - - ,- ,32 or 4> rfhds/at 8/. ptr Hhd. - - - - . - " - - 13 ... < irt Uxle* Dr. to Seree - ^8 15 For 10 Pieces, qt. 140" Yards, nt \5J.fer Yard" _ 14... . 7^i Grainger Dr. to Sundry Accompts - - /"7S 1 1 viz. To , for 4 Pieces, qt. 64 7 , Yards, ar 4;. per Yard ------ f To Duroy, for 10 'Pieces, qt. 1507 . Yards, atC/. Qd. per Yard ( M ^ To Sijrathec. lor 10 Pieces, qt. 1207 _ Y 5i rds ; at 2/. \M.per Yard - - - \ I7 C.ifh Dr. to S&mutl Gfoitiger - - - - - Received in Part for the above Goods 28 II d. no 70 280 32 15 !l 1 1 ( 7 ) London, February 15, 1805. Sundry Accompts Drs. -to Robert Ux.ty --620 o. at 257. per Pipe - 250 6 Ij^o* Wine, for 10 Hhds. at 11. perl Hhd. } 8 Robert Ux!ty Dr. to Sundry Accompts - - - 257 10 /. To Caih paid him in part - IQ 7 To Paper, for 300 Reams, at ICXr. 6d. 1 ... JQ /w Ream -------- . . , - - j" ' 16 . , 1 Tobacco Dr. to Sundry Accompts, for 201 Hhds. qt. 76 C. 1 qr. 14#. at 4/. 10,. i.34-3. 13 9 /" c. - - - - - i ^ '/*. To Cafhpaidin Part 113 13 9 3 To John Herbert, for the clearing f a ] 2 30 Debt of------ "'-." J 17 'in Unwin Dr. to Tobacco 3 8 1 17 6 1 For 20 Hhds. qt. 76 C. 1 qr. 14,11. at 5l. fer C. - - - - 18 1 1 Caih Dr. to Elias Skinner - - - 44 Received in full -- . 19 ^ 8 Ijaac Reynolds Df. to Sundry Accorapts - - 252 -t72. To LiJLon Wine, for 14 Hhds. at 8/. 7 2 Q Q per Hnd. -----' - \ 2 To Canary, for 5 Pipes, at 28/./*r? HO Q Pipe -- 3 The Balance of our Accorapts to be paid in G Months. 20 : 4 Wil'lam Baker, Efq. Dr. to Cafh 50 ~[ Paid him in full r ._.. London, February 21, 1805. Sundry Accompts Drs. to fhamus 23'2 3 4 2 v'x. Hps for 44 Bags, wt. 132 C. 2 qrs. \ ]g5 1Q Q ". at 28s, perC. - J 3 Drugget, for 20 Pieces, qt. 280 Yards, / at 3*. 4^. /*r Yard - - - j 232 9 Thomas Sbaiv Dr. to Sundry Accompts - - 232 3 4 . -v/*. Td O/or/0 Wine, for 10 Hhds. a: 1 1/. ? , per Hhd - - - | 110 C To Lijhon Wine, for 7 Hhds, at S/. ; t n Hhd. - j ' 1 To Cafh for the Overplus paid him - - 66 3 4 23" Note, In the Catb :^k there is an Errcr rr.aJe by the placing of the above mentioned 66/. 3j. W. on the Dr. Side infte^d of the Cr. Side. And ihtreioic, as no Erafemems are to be made in your Books of Accompts, this Error can be cornfted no other Way than by making another Error of the fame fum to balance it on the Cr. bids. This Error was made on Purpofe to (how the Learner how he mult comft an Error made in the like Cafe. 22 4 William Baker, Efq. Dr. to Cafh 500 1 For fo much lent him upon Bond, for 6Months,at 5 per Cent. 5Q( .23 ^ 1 Cafh Dr. to John (fl-rne --------- 270 Which Sum I have received this Day or" 'fames jenkins t by an Alignment on do. Jenkins, by do. OJlorne - - - - 27 24 ~ J 4 " Capt. William AndrewsDr.to Sir Robert Jobnfo-i^l^ 3 For my Alignment on do. Sir .^o^r/, payable to do.^n^re^v Robert fJocre Dr. to Cafti - - - - QQ 13 9 For a Draft on me by do. Moire, payable to Jihn rfjb, o Order -----,---.------.._-.. g Sundry Accompts Drs. to Samuel Grainger - 50 I viz. Cafh received of do. Grainger ----- 6 '5 9 Profit and Lcfs abated in Compofition - 43 15 JO 27 5 8 Robert Vxly Dr. to Duroy ^48 15 For 10 Pieces, qt. 150 Yards, at 6j. d. per Yard - - - 4 28 Hoa r e Expc nfes Dr. to Cafh - - - 70 12 11 ~ For fandry Charges paid this Month, as per Bjok of Kouf Expenfes - - - --.-- . . ; Tht End of the fi>Jl Journal. The L E D G E R. The Alphabet to the LEDGER. A. IndrFws Capt. William 4 B. Broad Cloth 2 Baker William* Efq. - 4 Balance - * JO C Ca(h - - - Canary - - Cloth Broad Crape A T < F. Wine airman Samuel - 2 - 5 \\Gearge Bronacn 2 Gaingtr Samuel - <-) - - - D. Drugget - - Durcy - - H. Mops - ..... - - Holland ..... - - Uerl ert *John ----- licufe iixpcnfcs - - - Hawm:ntl 'John, Efq. - John r on Sir Robot Tic?nas - K. L. Z,^ Wine Loiufeld William, Efq. M re. Robert The L E D G E R The Alphabet to the LEDGER. N. Norwich Crape - R. Remnant Richard Reymlds Ifaac - W. Wine Canary - Wine French - Warner William Wine Oporto - - Wine Lijbon - - O Oporto Wine - - - O/lorne John - - S. Stock Shalloon - - - - Smith Capt. John Skinner Eli as - - Stuffs ------ Sagathee l ha 1 S A T A'cff 1. The firft Line on this Side contains the whole 1 V/c/ i O * of what you owed at your firft fetling out in Trade. 11048 i 9 j. , '1|, The Balance contains the whole of your Eftate, in i o *i GezdS) Ca.fi t and .Di&ft, due to you at Lhe clofing of " J - ~- v your Books. 3. Every Entry in the Ledge? muft contain fo much of the Tsaofa&ion as may be wrote in one Line, and no more; though, for Neceflity's Saks, two Lines are ofven tifed here. 1805' ICafli D r 7&K 1 \ \ TO Stock - p * 1 8000 - u ^f **** J 31 To Sundry Acccmpts, received this Month 1599 3 4 F*t#2 To Sundry Accompfcs, received this Month 837 19 - J 10437 2 4 1805 14 I 3 Tobacco F To Stock, at 4/. 1 4s. per C. To Cafh, at 47. per C. Ihd< 19 20 . C. qr 63 1 74 2 D r Ib.Mark. 14 I C 0|IH 1 1 297 298 17 3 Ftb. 16 7 To Sundry Acconapts, at 4/. Wf.per C. - - - - 20 70 1 14 I H MM 343 13 9 28 R To Profit and Lofs gained by this Accompt - - - 9 82 IOJ 59 214 1 1021 17 J0{ N(t*i All Accompts of Good s ar e balanced either by JVJ?/ and Loft for the Gain or Loft on the Sale ttu re- of j or by Balance for what remains unfold ; or by both; in the preftnt Cafe, tkc'Tobecco is aJi fold, and therefore {Balanced only by Profit srjd Ljs for the Gain, which is very eafilyobts ined: for as the Dr. Side contains the primi Coft of the Goods, that is Pepper D r TS05 I apg, ib. Jan. 1 1 To Stock, at \d.perll>. - 48 1026 1 68 8 _ Fib. 23 R To Profit and Lofs gained by this 9 4 5 6 72 13 6 ! " [ 1805 Per Contra O I /. 10 8C99 4 2 r Note, The Balance of this Accompt (if any) Is always placed on the Cr. Side, and (hows what Msney is 10437 2 4 remaining in your Hands j and the Reafon is very .- obvious, because no Man can pay more than he re- ceives. Per Contra C r 1805 Hhds. C. qr. Ib.Mark. >a.!5 3 By Thomas Join/on^ at 47. \2s.per C. for 10 37 1 15 IH 6 171 19 3|- 20 3 By John Hammond, Efq. at 4/. I0j. perC. for - - - 10 37 13 I K 6 167 5 22 3 By Robert Moore * at 4/. !5j. 'ft ay (~* fnr ~ 19 63 1 14 1C 7 301 __ 7|. per t_,. ior ------- Feb. 37 1 7! By Martin Unnvin* at 5/. itr C for ------ 20 76 1 11 IH 7 381 17 6 f 214 1 1021 17 1I what you gave fcr them t and the Cr, Side what they ""* UFJL ~~~ were fold for ; fo,il the Cr. Side be the greater, the Difference between tl'em is the Gain; but if i'. fhouid happen that the Di- Side is greater (as i does fometimes, through Decay of Goods, or the Market Price falling) then the difference is the Left, and will always fall on the Cr. bide. Per Contra e 1805 Bans. !h. 7*, 22 3 By Robert Moore, at 17^. per . for - |48:1 02rt 7 72J13 i 6 E 2 i i 1805 Jan. 1 22 Feb. 15 28 1805 Jan. 21 Feb. 22 28 1805 Jan. \ Feb. 15 28 1805 J*. -' Fib. 28 1805 Jan. } Feb. 2b 1 5 7 R 1 8 R 1 7 R. R Canary Pipes To Stock, at 25/. per Pipe 16 To Robert Mcore, at 25/, per Pipe - 20 To Robert Ux/ej, at 25/. >*r Pipe- - 10 ToProtit&LofsjgainedbythisAccoropt D r Mark I L R M R U 11 fold j e/i,you unfcld Goods 1 7 8 9 9 9 J & 9 1 9 u 400 500 250 107 14 10 5 15 15 12 16 8 15 15 46 Note, Here it appears that the Goods are not at t and therefore before you can tell the Gain o r L muft firft find the Value ofthe Goods that a at prime Coft, and add to it the Value of the 1257 218 185 7 411 270 300 J9 589 57 14 72 9.0 95 Hops i To Stock, at 21. per C. for To Thomas Shaw> at 1 /, 8; ftv C fnr < Bag 30 44 74 fuir ecn 5 C. qr. lb 109 1 12 132 2 241 3 12 efs of having pnrchafed of W Mark sc Goods feveral To Profit and Lofs, gained by this Accompt - - - Nofe, Hencs appears the Ufe marked, when they have b French Wine Hhd To Stock, at 27 /./rr Hhd. for - - - 10 To Robert Uxlcy, at 30A fer Hhd. for 10 ToProfit& Lois, gained by thisAccompt 20 D r sMark B A RU Holland TV, Sr^-L: at *?i fey F?I - PC f. Ells 38-1 ! 384 To Profit & Lcfsjgaint'd by thisAccompt 2 Broad Cloth To Stock, at 10j per Yard To Pi'cfi.&Ljfs,, gained by Pf s.Yds 180 180 this Acccmpt 1 3* 10' 1805 Jan.23 24 Feb. 19 28 1805 Jan. 10 22 . 28 1S05 Feb. 15 2 1805 1805 Jan. feb. 2 Per Contra \ By Sundry Apcompts,at28/./^r Pipe, fpr|20 By Richard Remnant, at 27 /. fer Pipe, to pay in 3 Months -.-.-- 7 | By Ijaac Reynolds, at 28/. /*r Pipe, for By Balance, remaining unfold, at 25/. per Pipe ----.---. that have been fold (for the whale Quantity 4(J muft ftand on both Sides,bs the Value !efs or more) then l>e Difference, as hefore,will be the Gain or Loft on the Sale ot thofe Goods. C PIpes.Mark R M I L R U R U Per Contra 2 ] By William LowfiU, Efq. at 2/. 2s. per C. for 4 ] By Robert Moore, at 2/. lj. er C. for , R j By Balance unfold, at I/.8j. per C. for - - - - ^ - Perfons at different T and Prices. i me . Bags. C. qr. Jb. 10 20 44 74 31 2 77 3 12 132 2 241 3 12 3C S C T S Per Contra 2 By Samuel Fairman,zt 28/. per Hhd. for 3 By Ths. Jchnfon^t 28/. 5s. fer Hhd. for 5 By EUas Skinner, at SO/, per Hhd. for By Balance unfold, at 30L per Hhd. C Hhds. Mark 2JB A 1 1 B A 3 B A 4 B A 1 0| Per Contra 2 I By Cafh,.at 3s. 6 By Calh, at 4*. . per Ell for - - r 11, for - - - c r - P,-i. Ell 8J13 12|25 2038 Per Contra C PCS. Yd 2 | By Lijlzn Wire, at 10*. <2d. per Yard { 5! 9 6 I By Caih, at 1 b'. per Yard 5 8 Here is a Yard gained by ths Difference 1018 ot Meaiurement. 560 432 140 125 1257 CO 159 185 411 U 5' 'J8 84 120 300 58 22 50 72 4 4 9 15 15 15 Shalloon D r /I J, . 1 1 Thomas Prefton, Efq. D r - 1 100 /VA.28 R To Balance doe to him, to pay May 14 next - 10 90 OMMM Nate l.The Dr. Side of any Man's Aecompt (hows what 190 H he rtands indebted to you) and tbe Cr. Side fhows what you ftand indebted to him; And when the Cr. Side exceeds the Dr. (as in this Cafe)the Balance of the Accempt mull be placed on the Dr. Side, ano 1805 Sir Robert Johnibn D r Jan. 1 1 \ 476 T- 10 30 1 \J 506 - Note 1. This Emr was defignedly marfe, to (how titt young Book-kttper hovw to correft it i whicn fee on the Cr. Side. 1805 4 'John Herbert D n 1 250 "-" MMMM iM ( 3 ) Per Contra C' PCS. Yds. 4 By William Loufitld, Efq. at 2;. QJ. pet Yard, fbr - - - - 7 iOO 12 Per Contra C r PCS. Yds. Mark. To Norwich Crape, to pay in 3 Months T805 **. IS 1805 Jan. 1805 J*n. ] Feb. 28 1805 Jan. 1 Feb. 10 28 1805 Jan. 1. Feb. 28. Per Contra By Ca(h received in full 1. 58( Per Contra 1 By Stock - - - Per Contra By Stock, to pay the 8th Inftant By Balance due to me ----- Per Contra By Stock, to pay the 17th Inftant By Serge, to pay the 20th Inftant By Balance, due to me on Bond - Per Contra C By Stock By Balance, due to me, to be paid jSprll 30 next 27( 100 1 110 10 150 50 500 700 15 34 50 ( Brandon George To French Wine, to pay in 1 Month To Lijbon Wine D' Houfe-Expenies D r To Cafh for fundry Charges this Month - - - To Caih for fundry Charges this Month Oporto Wine D r Hhds. Mark To Thomas Prcjton, Efq. at 11. per Hhd.I 5|T P To Thomas Prejhn, Efq. at 9/. per Hhd. ToProfuandLoiSjgainedbythisAccompt 10 TP Samuel Fairman To Frt,.cb Wine - - D r Elias Skinner D r To Oporto Wine, to pay the 12th Inftant - - To fundry Accompts, --- 57 32 89 37 70 103 11 35 90 30 155 27 154 131 ( 5 ) 1805 Per Contra O . / ' Ftb. 5 5 1 57 28 R I) 1> !--*. r'tir* */- *TlA 10 32 89 1805 Feb. 28 R Per Contra C r 9 JOS jZVote, ThisAccompt muft not be balanced by any t hi 1-4 elfe but Profit anH Zc/j,*brcaufe the ftver?! TMng.- that are iradc Drj. to Ca(h, are of no t^imatioi in the mercantile Way, but are an entiie Loft. 1805 Jan. 6 Feb. \ 21 1805 2 S Per Contra C 1 - Hhd.Mark By J?//j Skinner, at 97. /^r Hhd. for - Si F P By /ww Skinner, at 9/. ^r Hhd. for - 2*TP By Thomas Shaw, at 1 1/. / Hhd. for \ T P 15 j r 7 IS 110| 155' Per Contra C r Feb. 28 R I"* R 1 A !0 1805 Jan. 1.2 F.J. 1 18 o I 7 Per Contra, C n 1 1 27 110 *4 By Cafh "received >n fall ------- -- F 2 "T*"--"" 1 | ' ( 6 ) Lifbon Wine D r 7. 1 s. d. Hhds. Mark o To B.oad Cloth, at 77. per Hhd. for - 7 E I 2 49 ^ , ^. 6 Tofundry Accompts, at77.^rHhd.for 40 RM 280 7 To Robert Uxley, at 7/. per Hhd. for - 10 R U 8 70 , R ToProfit&Lofs, gained by this Accompt 9 33 10 57 432 10 2 4 4 William Lowfield, Eiq. D r 2 3 8 66 12 50 3 10 13 . TTn Shallr.nn To Norwich Crape, for William Warner's Af- 128 Thomas Jchnfon D r> 3 256 14 1 3 R Stuffs D r PCS. Yds. To John Herbert at 20 J. per Fard - - 20 240 ToProiu&Lofs, gained by this Accompt 3 9 20 4 24 3 John Hammond, Efq. D r . To Tobicco, to pay at fundry Times - - . - 1 167 -_ 5 1805 Jan. 11 13 Feb. \ 12 19 21 23 1805 Feb. 28 1805 Feb. 28 1805 jan.zi 1805 Feb. 9 2fc 1 3 5 6 7 8 R R R 3 6 R Per Contra C \ Khds. Maik. 8y Sir Hun,phrev Pardons, at 8/. Apr HM for . 2 E I 4 1 5 5 8 9 10 10 10 /. 16 25 Id 32 112 50 175 432 10 13 14 By Cafh, SL 10/. /*r Hhd. for 3 El By Elias Skhner, at 8/. per Hhd f or 2 El By Branson George, at 8/. /^r RhH for 4. R M By Ifaac Reynolds, at 8/./^r Hhd for ... - -14 R M ByT/^ W a/,s;^ w ,at8/./^Hhdfor 7 RM By Balance, unfold, at 7/. f^r rp **,. ^ Hhd --- _-.-2^ ) KMli> ( 3 [R uioj 57 128 Per Contra C r - 256 24 G" 100 167 Per Contra C r - Per Conira G?: PCS. Yds By Capt. William Andrews, at 2/. per\ Per Contra C r - By Balance due to me, payable ^/r//20th next d. 1805 Jan.22 Feb. 25 1805 Jan. 23 ( 7 ) Robert Moore D 1 To fundry Accompts .---.--.-_. To Cam fcr his Draft on me, paid to Jcin Ajb John Ofborne f o Canary 1805 1805 Jan. 27 Feb. 28 1805 Jan. 28 Feb. 1 17 Richard Remnant To Canary, to pay in 3 Months - D r Paper P earns. To Martin LW/% lit IQs.per Ream, to pay at fundry Times, for - To Profit & Lofs, gained by this Accompt 1000 1000 D r Martin Unwin To fundry Accompts To Elias Skinner, for do. Skinner's Alignment en Univia, payable to me ___-_ To Tobacco ---------------- 13 600 270 432 500 30 530 500 20 3S1 901 17 17 Per Contra C r /. J, 3 2 500 6 6 100 600 8 Per Contra C r By Cafti, received in full, by an Affignment on 1 270 - A 4 Per Con^F C r 432 / jp /:i * > K, ^ J er Contra C r MI Reams PL By Robert Uxley, at 1 0/. Qd. per Ream, for 500 8 262 10 6 By Lifoon Wine, at 1 Is, per Ream, for - 200 6 110 7 By Robert Uxley y at 10j. Qd.per Ream, for 300 8 157 10 1000 530 Per Contra C 1 4 7 500 5 By Ifaac Reynolds, for E. Skinner's Note on d T 7 ' *-ir\tir rvivrOA +s* T J3 a 1 J 8 20 R 10 381 17 901 17 7 6 1805 Jan.2 To Robert Uxky, at 3/, 6J. per Yard, for - - 100 160 28 Jan.2 R To Profit and Lofs, gained by this Accompt 29 1S05 Robert Uxley D Jan. 29 4 To Paper 7 262 i Feb. 13 6 To Serge 9 81 To fundry Accompts ----------- 257 1 27 8 To Duroy - 8 48 l 28 R To Balance, due to him -- 10 322 1 900 1805 Ifaac Reynolds D Feb* 2 5 To fundry Accompts 19 7 To fundry Accompts 1805 Ftl. < 21 1805 Feb. 2 Norwich Crape D PCS. Yd Duroy To Ifaac Reynolds, at 6/. per Yard, for To Profit & Lofs, gained by this Accomp; D r PCS. Yds 4-01600 Sagathee To Ifaac Reynolds, at 2s. Qd.per Yard, for 'o Profit and Lofa gained by this Accompt ---------- D r PCS. Yds. 100 1200 ISO 187 150 2 152 d. Per Contra C r 7 * j. 1805 PCI. Yds. Jan. 30 5 By fundry Accompts, at 4/. per Yard for - - 40 040 128 Feb. 14 7 By Samuel Grainger, at 4j. per Yard for 4 64 10 12 10 - 28 R By Balance, unfold, at 3/. 6^. /*r 2W for 56 896 10 150 10- 100 1600 297 12 1 80/i . ,, Per Contra C r Jan. 29 4 By Norwich Crape 8 280 - />. 15 7 By fundry Accompts 620 900 1805 Feb, 2 28 5 R Per Contra C r - By fundry Accompts By Balance, due to me 10 330 42 372 IS05 Feb. 1.4 27 /.; 8 Per Contra C r> PCS. Yds. 3y Samuel Grainger, at 6j. Qd. per Yard 10 150 By Robert Uxley, at G\f. 6d. fer Yard 10 150 10 s 48 48 15 15 28 R i>y Balance, unfold, at Gs. per Yard 20 300 10 90 40 60fiJ 187 10 1805 Feb. 14 28 6 R Per Contra C r - PCS. Yds. By Samuel Grainger, at 2s. 1 Qd.perY ard 10 1 20 By Balance, unlold, at 2/. Gd.pei Yard 90 1080 10 10 17 135 100 1200 152 G a. 1805 Feb. 4 2i 1805 Feb. 10 28 Thomas Shaw D r - To Calh, paid William .Smith, by order of d ( ^ba.'W _-.-- To fundry Acco.r.pts Serge To fandry Accompts, at 1 s. per Yard To Profit and Lofs, gained by this Accompt D< PCS. Yds. 100! 1 400 1 Profit and Lofs D' Feb. 9 26 28 100 232 332 70 To Richard Remnant, loft by the Rebate of 432/. for 3 Month 3, at 5 per Csnt. To John Hammond, Efq. loft by an Abatementl To Samuel Grainger, abated in Compofition 1 1 To Houfe Expenfes To Stcck gained by 2 Months trading Note, This Accor Yard f)Ojl2oO 10 _._;! | tOO 1400 71 15 Per Contra C r - 4 By Martin Unwin, gained by the Rebate of 500*'. at 5 per Cent. 7 4 18 10 R i 82j 6 ^. R D T?* * j 6' R By Canary - 107 R By Hops - 2 7 IC : R *-> 19 15 ,. R By Holland - - - - . n 11- 16 R r 5 ' 5 R r> 8 R * ' o !0 R ,; 30 R By Ltfton Wine - - - 6 33 10 ^". 4 .. _ R v 30 R By Ncrw'cb Craps - ... c-:' 17 12 R 8 7 10 R By Sagsthee - .... S 2 "TJ R By Serge - 9 1 4. To bal.mce the Accomp; of Prof t and Lcfs, you - x. muft make 37 r H 9 PiofitanJLofs Dr.! Sr*ck Cr. To Stock - 47. 3s. 6J. ] B 5 Profit andLofs 4/. 5*. GJ. j. Then bccaufe Robert Macrt has nor p,ii ! for ih.v Pepper, to balance his Accompt. you u-uft make Balance Dr. * Rdtrt Moore T- Robert Moore ^'21. 13j 6^. j By B.ltn. e 7'2/. 13j 'V. La/?/y, To Balance the whole Accorr.pt, you mufi make Stoc!; Dr. J Bsbncs Or. To Balance 727. ]3j. 6A j By Smck - 72/. I3f. (W. Iier.ce, it appears, by ral.ing 3 ^u Stat- ir>gs, th?r i>t.->r.\ (lands Cr. boih hy Fti-per for the prime Ccft, and hy pry?' and Z.cyi tor (he ?rfi/j thtreon ; AT A that o/< c* is Dr. to tialarce tcr the whole Value of the f-i^ Pet per foid to A^vantag;-, vhich is equal to ihe JV-jnc Ct/? and Prcft takcM togcthir. 1805 Feb. 14 ' ( < 6 Samuel Grainger D r /. s. 78 1 1 d. Balance D r 1805 Mark Feb. 28 R !"o Cafh remaining in Hand, car- ried to the next Ledger - 1 S099J * 24 R To Canary, unfold, 5 Pipes, at 25/. per Pipe R0 2 125- R To Hops, unfold, 44 Bags, wt. 132C. 2qrs. at 28s. per C. TS 2 185 1( __ R To French Wine,unfo!d, 1 Hhds. at 30A per Hhd. RU 2 300- __ R ToDrugget, unfold, 20Pieces,qt. 280 Yards, at 3/. 4$L{<\-&VL tome 6 12S 1 3 ._ P To ^Thomas "Johnfon, due to me 6 25t) ] 4 3 R "^oJobnHammcnd, Efq. due to me ? to be paid April 20th next 6 100 - . . R To Martin Unwin, due to me 7 381 1 7 6 ___ R To AViu/V/; Crape, unfold, 56Pcs qt.SQti Yards, at3j.6!/" due to you ^ and in your rrxt Boc,ks> th^t i., in yoar Journal and Ltdger, they nv (tench of them he made Dr. to Sr*c>, becaufe sacii Pa ticula; Is a J'art; tltv,rfcoJ. 1805 V. 14 21 1305 V. 20 ?er Contra By Cafh, receive^ in Part 5y Sundry Accompts Per Contra C r By Thomas Prefton, Efq. due to him, to be paid May 14 next By Robert Uxlty, due to him By Stock, for the nett Proceed of my whole Eftate - - ' - Note 1. Every Article under the Head of Balance on the Cr. Side (the laft only rxcepted) is derived or brought from the Dr. Side of that particular Ac- compt which is Dr. to Balance. 2. Thefe Articles taken together make up the whole of what you ewe or ftand indebted to others : And as your Stock is obliged to make good thofe D 4 ! 3| i 1 1 4 4 2 3 i 5 6 4 1 Cfrtr Jf \ t & 4 4 4 5 5 5 5 5 6 6 6 6 6 7 7 /. 10830 2337 1021 72 1J32 225 239 72 95 12 1 3 100 446 250 580 270 100 200 15 57 155 181 257 24 67 600 270 /. 14 18 17 12 -. Is 15 f 15 10 13 JO 16 10;- 3 15- 18 1 1 - _ * b d. r 10i- \ 1^ 10} 6 11 5 *^ ! 4 OJ -^ ^H^ 1 Cafh -...--. Holland -.-..- Thomas P reft on, Efq. Captain John Smith - Captain William Andrews ^ir Humphrey Parfons - William Baker, Efq. - ... William Warner Ti&on Winf William Low field Efq Stuffs John Hammond, Efq. - - John QJlonne ------ 7 7 8 8 8 8 8 9 9 10 530 520 140 900 330 97 17 332 8 4 7S 4159 1 7^J of 'the fir/I Ledger. THE CASH-BOOK. Cafh D 1 /. i. a. 1 1 ROOD I 2 To Holland, received in full l 2 Ovy\_/v/ 22 __ 2 To Sir Robert Johnfon, received in Part 3 100 2 7*o Elias Skinner, received in full 5 27 3 To Lrjbon Wi*e, received in full 6 25 10 _ 3 To Sir Robert Johnfon, received in Part 3 100 3 To Capt. John Smith) received in full 4- 580 4 To Canary, received in Part 1 290 4 To Richard Remnant, received in full for his early Payment 7 426 13 4 4 To Nerivitb Crape, received in Part of William lUt/" 5 28 . 9599 3 4 Cafh D'- 5 To Balance brought from the laft Month - - 8518 8 H* 5 To Elias Skinner, received in full 5 90 5 To Thomas Shaw, received of John James t for S&swVUfe ... 9 100 i 5 To Brandon George, received in full 5 , 57 5 To Thomas P reft on, Efq. received in full 3 65 6 To Sundry Accompcs, received in full 110 3 6 To John Hammond, Efq. received in Part 6 67 6 To Samuel Grainger, received in Part 10 28 11 7 To Elias Skinner, received in full 5 44 8 To Thomas Shaw, received in full y 66 3 4 8 Tojohn OJiorne, received in full of James Jenkins 7 270 8 To Samuil Grainger, received in full of a Com- pofition 10 6 5 Note 1. The laft Line but three, marked with Error Q4.99 11 3 r in the Margin, was done on Purpoie to rtiow the \y r-i r Learner how to Balance it in the like Cafe j which fee on the Cr. Side. 2. The Error muft not be added with the reft of the Money, when it is carried to the Ledger, becaufe it was luver received. The End of the Per Contra O /. e By Si Humphrey Parfons, paid in full 4 100 By Tobacco, paid i full 1 29 S 3 B/ William Bake > Efq. pa'd in full - 4 150 4 By Martin Vnwin, paid in full - 7 495 t By H ufe-Expeiifes, for fundry Charges this R By Balance, remaining in Hand, carried to the 37 8518 9509 5 5 6 6 7 7 7 Per Contra C r By Ifaac Reynold^ paid in part - 3y Thomas Shaw^ paid William. Smith, by Or- 8 9 9 6 8 1 4 100 100 20 70 100 113 50 3y Ser-^e, paid in Part - 3y Lijbon Wine, paid in Part By Robert Uxley, paid in Part - 8y Tobacco, paid in Part - - ly William Baker, Efq paid in Full 8 By Error on the Dr. Side - - - 66 8 rfy Thomas Shaw, paid in full - - ' - 9 66 8 3y William Baker, Efq. lent him on Bond for - 6 Months, at 5 per Cent. - 4 500 8 3y Robert Moore, fur his Draft on me, payable 7 frj 8 By Houfe-Expenfes, fo$ fundry Charges this 5 70 R By Balance, remaining in Hand, carried to the next Month 10 8099 Note, The laft line but nine, having the Index pre- 9422 fixed to it in the Margin, (hows that it was inferted to balance the Error committed on the Dr. bide oi this Accompt. 2. The Error muft not be added with the reft of the Money, vvhen it is carried to the Ltdger t becaufe it was never paid. Firfl Cajh Book. H III. 13 11 ( 1 ) THE BOOK of HOUSE-EXPENSES. 1805 fciouie-Expenfes D r - to Ca(h. /. ll d. /. /. ;-.,, 7 8 IS the C o --'r ( >r H >^w Rarr.-Is 2 7 (J 1'J the Copperftnith for 2 ue'iv CVpp^rs 9 14 G 20 the Rrck'ayer for f.-t.ing- the laic Copp rs - - - - - 5 3 6 21 the 'Si-nit-: for Troi \Vork to the f.me 3 17 22 f r a Mi 1 to grind 'he Mait . I 23 for aQ:.;a.t<-r o; Malt, and lOlb of H n, j. 24 'for a load of H j y - I 25 ditt:> - of ^tr.w - 8 2u t.ie Haker'. Bi!! .... 1 I.. 27 the IBui cher's Bill 2 16 I (j 28 for i Dozen cf Cand;es The End of the Fir ft Bock of Hovfs- Expenjes. H 2 ( 1 ) The WASTE-BOOK. LONDON, March 1, 1805. An INVENTORY of my whole Eftate, con- /. j. 0^14^ FT'/ 1 W ofr'-yj 7. / ^ r_T j (-, perH^ -' \ 175 7. R U 56Pi *.es of Norwich Crape, q r . p , 5 g 896 Yds. a 3j 6/ />*rYd. ' ' 7. IR 20 Pieces or D-roy r q , 300 1 Yds. at 6j./*r Ya-d ' 7- IR 90Pl Y7S 1 vC it ^ e '^^ 8 { 135 7-WB 90 Pieces of Se/ge, qt 1260? Y,! S . at Is. per Yatd j 7- Sir |?04i< / John] on owes me 30 Q 7- Sir Mum. ''>rey ' arjcns - 16 7. Wihitu*! B.iker, V.fq on Bond 500 7- William >; arner, to be paid 7 y^5r// 30 rext 3 7- Branaon George - 32 7- Samuel Fair man - . 28 7- WtiLiamLo-v;jield>lL{<\. 128 J 3 J Thomas "jobn/on - - 256 14 3|- 7- 7^ Hammond, Efq. to be paid | 4/r// 20 ntxt j 7 Martin Unwin - - 381 17 6 7- Ijaac Reynolds - . - 42 ]OQ9^ i ^ A r I am indebted as follows : - I \Jiy *J 1 O 7- To Thomas frefton, Efq. to pay ? M^y 14 i.ext - j 7- To Rcbsrt Uxlty - - 322 10 - 412 10 London, March 2, 1805. Sir Robert John/on has paH mr in full ote* This being .T wry j l-.ii C ;f . -he Learner I prefume, by 'his Tirce, can telS that C Cr. t>y Jain-s Allen for the farne Sum, Or, 2. Ship 'James Dr. 10 tiun, : .ry dc Jjnies for the Monc, pau down, an.d ^wei ^//r Cr. by the faid Ship for what re. due. 1 have made choice of this lacier Way. G Sold to John Herbert ^ Part of the abovefaid Ship James, and received prdent Money. Note* The Part of the Ship J^mes, in this Cafe, is to bi efteerned as Go<-ds, and dun it will be eafy to conceive that Cajb muft be Dr. to .ihip James for the Sum received and Ship Ja&es Cr. by Cejk lor the fame Suns. Sold to Capt. John Smith -J- s Part of the Ship James and received prefent Money I have alfo agreed to his going JVJafter of the faid Ship Paid James Allen ia full for the Ship James So d to William Baker, Efq, T T ,. Par: of the abjvefai Ship, for which he is to pav- in 7 1500 125 12 y- j- 7 ( 3 ) London, March 12, 1805. By an unlucky Acc'dent laft Night, o ir n Hoop.s broke off from one ot the Hhd . -..{ Lfion Wine in pcnfequence of w.uch, one of the Staves gave Wa< j , v hereby about 6' .Gallons cniy v/cre wli'ch I ordered to be b, ttled off; the reit was e; tirely loft. The Prime Coil of the faid Hhd. was A'o/tf, Notwitnftsndinp that feme of the VVine wasfaved, ye as it was not intended for fale, t! -e w!>ois Hog; flic. id mud go to the Accompt ot Profit ^nd Z.o/i, wh ; ch n;uft be m Dr. to Li/b'.n 'V;n:- for ihc Prime Colt of the faid Ho Lishn W-ne ir.o(t be made Cr. bv Profit and .,/s for the faiJ IIc ; -fhtad and its value as aforeiaid. > Robert Uxfey T y -g- Part of the Sh

ol ; ro Sir Ri-hen Joinjon '20 P;ec s of DiUgget, qt. 280 Yards, at 3^. 6d per Yard 23 89 s. d. 7 03 Paid T/^/;J Prejlon, Efq. in Part Abated me for my early Payment") . ' at5>rC^. - - | Ncte, This Cafe is the fame with tliatofj^w. 28, which fee. : 25 oold 10 Sir Robert Johnjon T '-- Part of the Ship Jamet t for which he has paid me in full ^125 He has alfo oaid me in full for a Debt 49 < T '/>=, TheCafli here recf'ved is on a double Accoo-pt, y/. 1 ( 25/. ^Pf '"^ Ship Jamtt, and 49/- more for a Di-bt for- jDirlv due, and therefore you mutt, in this Cafe, make Coft Dr. to Sundry Jlccoifipts for the v hole Sum, nnd then you rnuft m-kc Siilp Jam^s Cr. by C^ for the 1257. paid you on her Accocr-pt, and Sir Rcbttt Joknfin Cr. l>> C(?/.y for th'j reft. J a ; d Tkcmas Tcung^ Joiner, for Work done in the p j ames ..--._ N :,' vou are not ro make Thomas Toung, but > J^mes Dr. to Cash io- the joircr's Woik, and Cjsb Cr. ' y bJ ;jj j-awdj for the fame, it being anotherxxptnR on the faid Ship. 125 30 90 174 7- 7 7- 7- 7 7- 7- 7- ( * ) London, March 27, 1805. P;ii Thermal Pier ce> Rigger, f.:r rigging the Sh\pjamss Paid Drydtn Switb, BuUder, for his repairing the Ship James r 30- Paid Nathaniel Wejlall, Painter, for Pain. ing the 8 ;' .ame; ------ Paid funds- y Charges this Month, as per Bock of Hottfe-Exenfes April 1 Richard Lamb ', of Harwich, fimcis m^ Word that h 1 a< bought for mv Acxon;pt, purfuant to an OrJer feni him the 4th of Iai> Month, 100 Quarters of Wheat, and (hipped it o Ojard the good Ship Swan, William Lyon, M after, and con Tinned it tj Jacob Van Hooye, 0$. Amjierdam* to fell for my Acc^.rnpt. That he aifo has paid fundry Charges on fhippi.-.g it, as per Invoice, all which, with nis Commiilion at 1 per Cent, comes to AW?, In this Cafe there is no Occafion to defoend to Par- ticulars, but make Voyace to Amflerdam, co ifitr^d tw Jaub Van Hoove, Dr. to Richard Lam-:- cf tiarwuh, fur the whole Coft of the faid W'beat t and Richard Lamb Ci. by Vo> *ge to Awfterdam, fcr the fame Sum. 2 Richard Lamb, cf Harwich, has drawn a Bill on me for 99/. 8r. payable to William Angel ', or Order, the 30th Inttant, which Bill 1 have tus Day Ac- cepted, and becomes due May 3 n.x', including the three Days of Grace ... Note, This is only transferring the Accompt from Lamb to Angel, and by vour acceptance of the Note Lamb is paid.; therefore u^ke Lamit Dr. to Angel \ an^ A^gel^\\ by Lamb, bo h Jor the Value of the f*id Noie. Or itte wr,oleEctr) might>-e omitted till the Day of Paymer?, and then make Lamb Dr, to Cvft, and f#/& Cr. by Lamb , though 1 have ufed the former. Paid the Blockmak r' Bill, for the >hip Jams; 5 Sold 10 Bags of Hers, weighing to^e her 30 C. 1 qr at 33s. per C. to Robert Uxley Paid the Ship-Chai;dier'sBiH, for fever^i Guns, imali ' Arms, Powder, Shot, Ship James . and other Siores, for the 27>U 99 19 700 7- 7- 7- 7- 7- J. 7- 7. 7; y- y 7 London, ^/r/7 10, 1805. 125 125 125 100 140 7 10P : i 3! 80 46 1 18 17j- to Wil'iam Evans -j 1 ^- Part of the Ship James, and received prt'f m Money .... __, 10 Sold to James 'j ackfcn ^ Part cf the Ship 'James, and receive j prel- nr Money .... r- - - - -. , ' 1 1 Sold to T&cmas 'Jones T r ^ Part of th.e Ship James^ and received pref.-m Money - John Hammond h is paid me in full - n 1 Bought of James Gra^ 100 Bags of Pep- ^ /. .r. 135 10 Ib. and pa?d prefet-t Money - y Which Pepper I hav^ (hipped on B jard the good Sinp Mary, Jane Hilder^ Ma(ler,and config- ed the fame to Jacob Van Hoove, of Amjierdam, to fell i~r my Accom t. Paid Charges en fliipp'ng the faid 1 Peprer, as p'er Book of Charges of > 4 17 10 Merchandize - ... - j Note, As the Pepper is configned to J'. V. Hoove to Ml 'or ycur Accompt. you muft make Voyage to Amflerdam^ configned to y. Van Hoove Dr. to Cafh for the who'e Expenfe, and Cafh Cr. by Voyage to Amfle"dam, Sc ... for the fame Sum. John Adams has infured my aforefa ; d Adventure of Pepper, at the Rats of 5 per Cent, which I have Ncfe t This being: an additional Charge on the above Voyage, you muft make the fiM Voyage Dt. to Cafh for the M';iiey laid our, and Calh Cr. bj the fsme Voyage for the fame Sum. Puid John Jons*, Butcher, his Bill, on the Sm^Jamei William Warner has paid me in full - Paid fandiy Charges this Mouth, as per Book of Houfe. Expenses .... m - - - - if 11; i . . ., Paid James Thatcher, Baker, his Bill on the Ship James - - - J aid Jcbn Prffwick, Ropc-Mffktfi hi& Bill on the Ship James - 1(3 London, May 3, 1805. Paid Richard Lamb's Draft on me to William Angel', which became due this Day r including the 3 Days of Grace --------- --. AV/-;7'2, -the time that you accept ed the Bill, there was a dift&ion to make R, Lan:b Dr to William Angel-, which difcharged the Account si Lawb and now, as you have paid the f<*rne, whether to W SJngel himfjf, or any other Pe'fon that may have received if of hjna, it matters nat : fo you may make William Aiig Dr. to Cafh for the Money paid, and Cafh Cr. by Wiiliu; Angd for the fame Sum. G. - Paid John Pe Ship James Anchorfmith, his Bill on the This day the feveral Proprietors of the Ship Jams gave me a Meeting, and paid me their fevera] and refpecYive Parts of the foregoing Bills, except Robert Uxlty, viz. John He bert - - - - /70 17 r 'John Smith - 70 17 C H 7 it I. am Baker y Efq. - - 70 17 C [Not Faid] Rcbert Vxley ----- 70 17 Sir Robert Jobnfon - - - 70 17 William Evans - - - - 70 17 James Jackfon - - - - 70 17 C Thomas Jonei -----7017 C Nite 1. /,s thefe feveral Payments were rra1e upon the Ac compt of the Ship Jamts; fo Cafh rr.urt be made Dr. to the faid Ship for tf.e lame, and Ship "Jamx Cr. by Cafh for the likr Sum. 2. Robert JJxlcyi beinp ere of the Proprietors, has nrt paid his Parr, nor is there ary Occafion (or it, recaufe yqu. fiairi largely indebted to him already, and therefore you muft make R. Uxfey Dr. to bhip Jamci fcr his Part, and Ship JamesCr. Or, you may make Sundry Acccmpts Drs.to Ship James, viz. Calh for the Sum rt ctiv<;d, and R. Uxiey for his Part, and Ship James Cr. I y Sundry dccompti, for the whole Sum. I have io lowed this ilt Methua. 1 Paid Robert Uxhy, in Fuli 12- Received Advice from Jaccb Fan Iho John ddami for the fame Sum. 11 6 506 16 14 14-0 10 y. ( 7 ) London, May 14, 1805. Van Hoo*ue of Amjlerdam^ writes to me in his Letter of the 16th Inilant, that he had difpofed of my 100 Quarters of Wheat, consigned to him at 16 Guilders, 12 St-ven, per Quarter, amounting in the whole to 1660 Guilders : That he had atfo paid for Cuftom, and other neceflary Charges, which, with his Commiffion, came to 4-8 Guilders, 17 Stivers, to be deducted. And that the rett Pro- ceed w,ss 1611 Gutters, 3 Stivers, which, at 3j. ^d. per . Sterling, amounts to ------- Note 1, A Stiver is Id. Flem. and a Guilder is 40J. See Sclo-Jm. AJJ\ p. 82. 3*. 4 underflood to be in your PofTcffion before. Or, you may make Sundry Acccnpts Drs. to Cfjb, viz. Sank Ai- lilty 'or the Sum paid ior the Stock bough'', and Profit ..r.d Loft for ti.e Brokage ; then make Cash Cr. by Sutiffry AccctHpts for the whole Expenfe. Either Way will be right, though I have ufed the former. 161 30 10000 94-12 10 ( 8 ) London, May 25, 1805. My prefent Dweilinp-Houfe being out of Repair, I have, by Order of Thomas Prefton,E(q. (my Land- lord) employed Jawes Hart, Joiner, and have paid him in full ._-- .-_-.. Note, As you are not to be at the Charge of repairing your Hoofs yourfelf j fo you mutt make your Landlord Dr. to Cam for the Money you have laid out on it, and Cafli Cr. by your Landlord for the fame Sum. : .33 = I have infured to James Allen* 200/. on the Golden Fleece, John Abney, Matter, bound to Jamaica, at 4/.fer Cent. Premium -----.------- ote) As you are the Underwriter in this Policy of Infurance, for the Sum of 200/. at 47. per Cent, the faid James Allen becomes your Dr. for that Sum, he not having paid the Money down : Hence if James Allen be made Dr. to Infurance Aceompt for the aforefaid Premium, and Infurance Accompt Cr. by James Allen for the fame Sum, the Ac- compt will be rightly rtated. 31 Paid Sundry Charges this Month, as per Book of Houfe-Expenfes June 2 Received from en Board the Dolphin, Jacob Stewart, Matter, the following Goods, *vix. ]000 Reams of fine Paper, 120 Pieces of Holland Cloth, and 100 Pieces of Long Lawn, Which were configned to me from Abraham Van Scko.t.n^ Merchan;at >0s,tofellfor his Accompt, for which I am to have 2 fer Cent, for Sale, and 2 fer Cent, for Employment, and am to make re- turns inNerw cb Crape, Duroy, and Broad Clcth, as t-er Advice. Paid Freight, Cuftom, and other incident Charges on Receipt of the fame - - - Note, As you have received the Goods for the Accompt ol Van Scbooten, and not for yourfelf, and having the Security in your own Hands for the Money that.you have laid out for him j fo you muft make Gotdsfsr the Accompt of Abr bam Van Scbooten Dr. to Cafh for the Charges, and Cafh Cr. by the faid Goods for the faid Som. 5 __ Sold to James Eaton the 1000 Reams of Paper, for the Accompt of Abraham Van Scbooten t at 6s. per Ream, for which he has paid me in full - - - - Note, tejimes Eaton haspaid for the Pjper,fo you muft make Caftl Dr. to Goods for the Accompt of Abraham Van Scbocten f^r the Quantity of Paper and it Value, and Coeds for the Accemft of Abraham Van Scbscten t Cr. by Calk for the fame. 12 17 1] 196 300 ( 9 ) London, June 8, 1805, 5Old to Sir Robert John/on, 120 Pieces of Holland, for the Accompt of Abraham Van Scbooten, at 3/. per Piece, for which he is to pay in 1C Days - - - - otty Asir Robert has not paid for the Holland, you mft make him Dr. to Goodf for the Accctnpt of Abraham Van ScbwHn for the Value of the Holland, and Gccdt for the Accompt if A. Van Scbcotfn> Cr. by Sir Robert for both Quantity and Value. . 12 Sold to the above Sir Robert Jihnfon 100 Pieces of Long Lawn, for the Accompt of AbraJiam Van Sckwten, at 2/. Wi. per Piece - - Received prefent Money - - - 100 The Reft in 12 Days ----- 150 Note 1. This may he journalized two Ways, as at Jan. ' but take this Method ld, Efq. has paid me in full 24 Sir Robert Jobnfon his paid me in full ... 25 Due to me Half a Year's Dividend on 10000/. Bank Annuity -.--..--------.-- 3(30 250 28 360 100 12* 150 150 London, June 21, 1805. Sold to Jamet Hicks 10 Hhds. of Lijlon Wine, at 10/. IQs.per Hhd, and received prefent Money - - - ; , 08 ^ j William Htggii \ Shipped on board the Matter /. s. 56 Pieces of Norwich Crape, qt. 1 ._ 896 Yards, at 4;. p er Yard J 1 ' 9 20 Pieces of Duroy,qt. 300 Yds. 7 Q7 at (Jj. 6^/. ^r Yard j' 22 Pieces of inroad Cloth, at 1 8/. per Piece (paid for) - - - - Charges thereon, as per Invoice 10 7 d. 6 My Commifiion en 6S3/. Is. 6V. at 2 CVr. 1 13 3 {All which go configned to Abraham Van Scbo:ten, j Merchant at Roan y for his own Accompt and Rifk. Nut I. As the foregoing Goods are configned to Van Schoo- ten for his own Accompt, and not for yours, fo whether they ever come to his Hands or not, you muit make Van Sc'ot>otcn"s Accompt Current Dr. to Sundry A&comptt for the whole Charge, /. To Noriukb Crape for Its Quantity and Valde. To Duroy for the fame 9 To Cash for the Broad Cloth, becaufe you have bought it, and paid for it, but not entered U in your Books, and alfo for the Charges on (hipping ^ and To Proft and Lsfs for your Commiifion. g^> The CommifTjon comes to but 137. 13i. 2^. 3 qn, though put down 137. 13*. 3d. which thing is often done, not by miftake, but for the Purpofe. 2. Then make each of them Cr. by Van Scbootens Accompt Current for its refpe&ive Quantity and Value, and the j whole will b^ right. 3. The Difference between the Dr. and Cr.Sides in Van Scboc~ ten't AtcQmpt Current will fliow what he owes you, or you owehim,which muft be brought toAccompt the nextTimt you are employed by him ; or it may be done by Draft. Paid fundry Charges this Month, as per Book of Houfe Expenfes 105 6.06 ( 11 ) London, July 4, 1805. T> Shipped on Board the Goldfnch^ Mm. Davis , Matter, Cafe JJj i Cafe,containing lOOSilverWatche?, at 3/. each, bought of H'm. Warner BaJeJJj.1 Bale of Scarlet Cloth, containing 20 Pirces, *t2Ql. per Piece, bought of William Loivfela, Efq. 30 Hhds. of Tobacco, containing 170 C. weight, bought . c Thomas John- ion, at 4/. 6;. 4*/. per C. - - - Paid Cuilom, Freight, and other Charges on (hipping the fame - d. 300 400 33 16 8 29 13 The Drawback on the faid Tobacco, at 2/. Us. per C. amounts to ----- --.---- All which are configned to Jaqu&s Jcllife* Merchant, at Copenhagen, to fell for the joint Accompt of Sa- muel Smith and myfeif, each half, and are num- bered and marked as per Margin. Note}. In order to Journalize this Accompt rightly, you muft make Voyage to Copenhagen in Comp. between Samuel Smithy and Self, each Half, configned to 'Ja^uti Jollffi Dr. to Sundry Accompts t viz. To William Warner , for the Watches, and the Value ; To William Lowfeld* Efq. for the Scarlet Cloth, and its Value } ToTfjomat Jcbnfon for the Tobacco and its Value j and To Cash for the Charges. 2. Then each of them muft be made Cr. by the faid Voyagt for the Goods, and their Values refpecYively. 3. As you are concerned in Parmerfhip, your Partner's Ac- corxpt Current rautl be made Dr. to his dccmpt in Company for his half of the faid Goods and Charges. 4. For the Drawback on the Tobacco, you muft make the Csmniijjionert of the Cuflomt Dr. to the faid Voyagz in Com- pany for the Value of iheDrawback,becaufc the Tobacco is to be exported. 5. As you are fuppofed to be the principal Aclor in this Cafe, you muft a!fo make your Partner's Accmpt in Csaspary Dr. to his Accompt Current for his half Part of the Draw- back now, or let it alope till the CoKtniJfianers pay you : however I have done it 'now. . The young Book-keeper^ perhaps, may be at a Lofs for the Meaning of the Word Diawback, therefore 1 give him this fhort Explanation. When Goods are imported, they pay a Duty to the King; and when thofe Goods, or any Part of them, are exported again, the Comm'JJionen of the Cujlomt pay back again fo much of the Money they had received, as is in Proportion to the Quantity of Goods exposed j and the Mcney fo repaid is called the Drawback, 14G3 436 This Day had 12000/. Old Sou h Sea Annuity tra-;f- ferred to me at 9 1 1 per Cent. I. s. *>. Old South Se* Annuity - 100 SO PaidBrokage - 13 14 6 ( 12 ) London, July 9, 1805. hip James, after a {"mart Engagement with a Frtnrh Merchantman, took her, but afterwards fhc was ranfomed for 50000/. the Half Part c^min^fo the Owners is 25000/. my Half whereof as being Half owner, (which 1 have received) cortvs to Note t This inuii be journalized exally as p. 7, May 20. ^ s 12 ., ! : Note, Here you mud rmk? O'd South Sea dnitriiy Dr. to for the Money that you have laid out 5 --ml Cafe Cr. Scufb Sea Annuity for the fame Sum. Vide May 1 2'2, p ^. . _. 1 4, ; _ have infured 200/. on the Scarlet Crotn that Sir Humphrey Par Jons has {hipped on boat a hs Falcon, from London to S'm-frna^ at 1 ^?r CV/. to be paid upon the News of her fafe Arrival there - - - - Note As you have not received the Pi-cxilum, therefore you mud make Sir Humphrey Dr. to Infm-ance for it, and Infu- rance Cr. by Sir Humphrey for the fame Sum. 17 Bought of John Marjh, ofMa;;cbe/?cr } 5G2Q/b. of fuper- fine Thread, at H/. wy. per Ib. - To pay at three two Months as follows, a? fer 3 Bills delivered, *vix. Thefirftof 2185/. 16/. Gd. to pay 17 Sepum'er next; The fecond of 1000/. to pay 17 November next; and The third of 1000/. to pay 17 January next. Which Thread is for the Accompt of jf<->-mes Severn and Self, each Half, myfelf having the Difpoial of the fame. Note 1. As the 'Thread is in Comp.Vou mud mr.ke TLread In Comp. between James Severn and Self, each M ilf, Dr. John Marjhi for the Quantity and its Value j ciien ai John IWatJhCr. by Thread in Comp. &c. tor the: f.itnt; Stun. 2. Becaufe you have a Partner, you mull make bis dcioir.pt Current Dr. to his Attempt in Cotr.p. for his H; -It of tnc faid Thread j anH your Partner's Accompt in ditvp. Cr. b) his Accompt Current for the fame Sum. , __ 20 Jaques Joliijfe^ of Copenhagen^ writes me Word in his Letter of the 1 2th Inftant, that he had received the Goods configned to him, for the joint Accompt of Samuel Smith and Self; and the Conirruflioners ol the Cuftorns being made Dr. to that Voyage for a Drawback on 30 Hhds. of Tobacco, Part of ihe Goods configned to the faid Jayues Joliffi, I have received the faid Drawback, which is - - - - 12.500 10993 4185 10 436 ( 13 ) London, July 20, 1805. Note 1. In this Cafe you are orily to clear the Cvrpmffior.ers, and therefore you rrtuft make Cafo Dr. to th--m *r the Money received, ar>ri Commiffioncrs of the Cuficms Cr. by C,-Jh for the fame Sum. 2. IhiiTratifaShti, to fame, may feem a little too hafty; but as fome Perfons are more fucccfsful in Trade than others, the whole of this Voyage* in all Us following Circutnflan- cts, may be looked upon as happy in its qiiick Return. Pair! furdryCHarges in bringing theThread between James $e*vtrn and Self into mv Warehoufe. Note 1. This being an aditionai Charge on the faid Thttad, you mufl make that Dr. to Cofi for the Moi.ey paid, and Ca^h Cr. by the faid 7 bread for the fame Sum. C. 1 hen, becaufc your Partner is concerned in the fairi Charges Hy you paid, you moft make his Atcur.ft Current Dr. to his At cumpt in Ctir.p, for his Half; and your Part- ner's Accwnt fame Sum Cr. by his Accwnft Curnni for the This Day John Adams came to pay me his Insurance on my 100 Bags of Pepper loii, which was done as follow s, s i;r?.. /. s. d. Drawback on l-l-O/. Is. \d. at 8 per 1 r > 11 4 7 Cent. - - - -- 3 Received in Cafh 129 3 3 Ncti' I. On the payment of Jnfurante^ It is cuifomnry for the paying Man to receive a Drawback of 6, 7. or more per Ctnt. Hence Prc^/and L&/V,and Ccfo muft be madeD's. to Aditiin for their refpe6live Sims, and diLim Cr, by Sundry Acccmpi* fi>r the whole Sum. 2. The drawback is 111. 4*. *7|'28, at .'3CO/. each Payment, as />-; 3 Notes received. //ore ]. It is evident enough that T. Hart and Coir.p. inuft he ma^e Dr. to Thread in Ccn:p. between Janiti St-vtrm.fitiS&i for the Vaioe; and that the faid Ttrtad mutt be mode Cr. by T. Hart and Comp. for both Quantity and Value. 2. As yftu have a Partner, you mult alfo make his Acccmpt in Cwp. Dr. to his Accompt Currrt for hi b Half ( f tut faid Thread (ol'd as above, w*. 450/. aod then make youi Partner's Accompt Current Cr. by his dccompt in Comf. for the f^'d Sum. (t^l find a D^ff rence of Opinions with regard to the making a Partner* : slcc^rriptitiCotrtp. Dr. to his A.ccinpt Cvrrtnt for Go-ids feld b-u not paid for: Some choofinf* to do it asjoon as thtGoods are fold,thoogh uponCredit,while otha/'S omit 17 14- 140 1Q 1G 900 7. J. 3- 7- London, July 28, 1805. the Entry till the Money is paid. But I really think thd nett Produce. . 12 JokannsSckelbafe}\SLV\ngO&ca.fi.on to go ^Copenhagen, has defired me to draw a Bill on jAcquetJollife for theaforefaid 1 00 tO Rix Dollars, payable to taefaid Scheelhafe , which I have accordingly done, he pay- ing me 5;. 0^. per Dollar, whicn comes to -,. - 21 900 18 207 5 2510 2520 ( 15 ) London, Auguft 12, 1805. Ncte I. This is caJJeH buying a Bill, and is much faftr ro travel with ihan f> much money. 2. As you ha "2 icreJved the money, an^ as it concerns, in this Cafe, Jacyyet Jotl'.fft more than y^hannm Scialbuf ' yea n-iufl make Cdjb Dr. to Sundry Accorr.jHs for the whol Surn, -viz:. To JtocfuAjolfiffe's Accompt Current for fhe Money due fror him to ycu, viz. 25 10/. To Profit and Left i < r your Half of the Gain on thefaid D'.l IjtS, -vi%. $t. 45. 7alf Share of the Gain, and Profit and Loft Cr. by Voyage to Copenhagen for the fame Sum : thus wia this Accompt be clofed. 14 Upon examining the Lift at Lloyd's Coffse-Houte, I found the good Ship Falcon was loft on the Rocks of Stilly, and very little of her Cargo faved, but none of the Scarlet Cloth on which I had isfured to Sir Humphrey Par/brs ----------_. Note As you have not yet paid the Money, you muft make Jnfurance Dr. to Sir Humpl+ey Parfons for the Sum infured, and Sir Humphrey ParfonS Cr. b> Insurance for the fameSum. My Brother in-]a is due tome from his Executor, Note, Your Brother- in- La v^, J^rJ^being dead, you have now a Claim for the above-mentioned Sum, by Virtue of his laft Wrl!, which you cculd not have while he was living. Hence as Wtltiam Warmer is his Executor, he becomes your Dr. nf Cowrfe, and accordingly mufk be made fo in your Books, and Profit and Lojs muft be made Cr. by W}!liam Warr.er for the fame Sum. 17 Wi]IiamSimpfon,CQQper y }ias by my Order 7 bottled off! Hhd.ofJVttwWine, Value J 1 D jL/Vc* Wine 7 for the Ufe of the Family ote, As the French andLi^on Wines were bottled off for the Ufe of thc'Houfe, and not to be fold, you muft here make Houfe- Expenfes or Profit and Loft Dr. to Sundry Accompts for the two Hhds. thus fet afide out of Trade at their prime Coft ; then make each of them Cr. by Houfe- Exjxnfs or by Prcfit and Lofs for tbeir Quantities and Values rcfptc- tively. I have ufcd Houfe-Expenffs. 200 1 000 London, Augujl 20, 180 This Day received the unfartamte News, tiat Ship J:.mes was taken by a French Privateer of fuperior Force, and carried into Breji, Note, This Patfige biing a Matter of Information, rnor; than any thing e!fe, and as the f^id Shifo ha v Already marie t, fufficient Giin, no journalizing; need be made, but the whole Accooip; of the fajd &-.ip may bs balanced, and thereby the c!e-*r Gain may be known. Baker, Kfq. has paid nie Haifa Year's in- tr reft, which is due this Day on the i-00/. lent him Feb. L>2 Jail - - J\'ors, in this Cafe you are to rmke C Dr. to Prcfi? an/.n?xt. Sir R. Jobn/ou far WOO 00 d ITAW.next. Robert Uxiy for 1000 00 d njaa.next. ote-t This is no more than transferring the Accompt from Marf* to the feveral Poffeflorsof thcfe Bills j and by your acceptance wf them Marjb is paid, and thereiore muft be discharged ; and conitquently you muft makv' John Marsh Dr. to Sundry sJccompts tor the whole Sum dut f;om you, and tach Man Cr. by the Sum of lhar parucular Bill which is in his Potftffion. K 2 12 10 103 12 4185 16 London, Auguft 28, 1 805. J- Bought of Andrew Collins, the Ship Hope well) Burthen 300 Tons, John ///Y/Mafter, for which I have paid down - - ---------------_. -31 Paid fundry Charges this Month, as per Book oi Houfe-Expenfes - 'September 3 Sent to Mr. William Warner , Executor to the lafl Will and Teftamer.t of my late Brother-in-law, Chriftopker Verax % 1 Hhd. of French Wine, as a Prefent ; the prime Coil whereof is ----- - Note, The Wine thus given, muft be here looked on as loft becaufe not fold, nor any Value received thereon ; there- fore you muft make Profit and Loft Dr. to French Wine for the Value of the faid Hhd. and French Wine Cr. by Profit and Left for the fame Sum. Paid Sir Humphrey Parfons the Balance cf cur Ac- compt, which was -----..---... viz. In Cafti 172 Drawback on 200/. at 6 per Cent. 1200 Note, It is cuftomary,on the Payment ef Infuranee, to have a Drawback of 4, 5, 6, or more/w Cent, and as Sir Humphrey has not paid the Premium of 16/. there remains on the Ba- lance of the Accompt but 1S47. to be paid by you j but as you demand a Drawback of 6 per Cent, you are to pay him in reality no more than 172/. Hence, to Hate the Accompt ripht, you muft make Sir Humphrey Dr. to Sundry Accimft fcr the 184A thtn make Ctjb Cr. by Sir Humphrey for Hie bum paid him, and Projit and Lof* Cr. for the D Sold the Ship Hcpewell to Abraham Sanders, and received of him two Bank Notes for - . One Warrant to be paid by the Trea- furer of the South Sea Company, for 1500 100 t In this C.ife the Bank Nates and the Warrant may be eftcemtd as Cafh* and as fuch made Dr. to the faid SL-ip, and the faid Ship Cr. by C.)/h, both of them for the Value of the fatid Notes and Warrant. 1200 30 J8-; IS, 1600 London, September {), 1805. Received Advices from Timothy Sutton, of Bar bade** t that he hath, according to ray Order, (hipped on board the Whale t John Miller Mailer, 45 Chells of Sugar, qt. nett 223 Cx 2qrs."l Ib. Avoirdupoife, at \5s.SterlhigperC. including the Charges of Ihipping. Which Sugar, although coniigned to me, is for the Accompt of "John Parrot, George Hale, and felf, each j, my two Partners having agree 1 to allow me2/^r Cent, on their own Farts for Warehouie-Room', and my Gare of the Sale thereof Note 1. After Sutton had received your Order, and tarken Care to fhip the Sugar, it was then no longer nis^, but yours, and you are obliged to Aand the Chance of theScas>and become Dr. to himj whether it ever cpmes to your Hands or not. Hence, 2. You muft make Voyage from Barbadces Dr. to 'Timothy Sutton y for the whole Charge of the Sugar, and Timothy Sutton Cr. by Voyage from Barbadoei for the fame Sum. 3. As you have Partners, you mull make each MarTs^crcw/rt Current Dr. to his Accept in Cowp, for the Tiiiid ot me faid Charge, and each Man's Accompt in Cwif. Cr. by his, dccompt Current lor the like Sum. Received from Nathaniel Kttble of Hull,~\ 150 Pieces of Ttrkjhire Cloth, which / /. he bought for my Accompt, pu/fuant > 1 125 to my Order of the 25 tn ult. at 7;. i 10j. per Piece ...... J Paid Charges en bringing the fame into my V7archou!e - - 27 Received alfo from d Ketlle, 50 Pieces of the fatne Cloth, which he deiires me to difpofe of for his Accompi. Paid Charges on bringing :he fame into my Warehocfe JNofe 1. The 150 Pieces of" Yorkshire Cloth, are for yrur own Accompt, and therefore you muft make Yorkjbirt Cloth, Dr. to Sundry j4com>ts, viz. To Nathaniel Ktebie ior tiie quantity you have received of him, and its Value j and To Cafti for the Charges by you paid in bringing the fame Home : Then make each of them Cr. by Torkjpire Cloth for their re- fptclive Sums. 2. The other 50 Pieces are for the Accompt of ditto Kerb/e, and thtiefore as you have the C/c/ib in your own Hands, you need' only make Y%f]tjbiH Cioib for the Accompt of Nathaniel Ketble of Hull L)r. 10 Caw for the Charges thu you have been at in bringing it to your Warthoute, naming the Quantity j anil Caib Cr. by ditto Clcth &c. for the lame $txpenfe> 167 13 1152 11 London, September 15, 1805. Received the 45 Chefls of Sugar from on board the // t*tJe t con/igned to me by Timothy Suttcn of Bar- d. *J o Paid Cuftom thereon, at 4j. 9 T 9 5 V- /^ r I s* C. on 223 C. 2 yrt. 7 tf. ----- j ' Freight, at 4;./*r Cheft 90 Lighicrage ...--.- Cartage - -' -"-'-,-* 9 1 7 2 10 C. D. C.qn.lb. . j. J. Note 1, 1 : 57.9 :: 223 2 7 : 53 18 8J 2. As you have received the Sugar, you muft firft make Sa- ^gar in Comp. with John Parrot, George. Hale, and Self, each eric Third Dr. to Sundry Accompts tor tlie whole Charge, viz. to Voyage from Barbadoes for the Quantity and its Value, and co Ca/h for the Charges in bringing the Time home ; and then make each of them Cr. by Sugar in Comp* ?r. for its refpe&ive Value. 3. Your Partners alfo mull each of them have his Accompt Current made Dr. to his Accompt in Cotrp. for his Third of the faid Charges, and his Accompt in Csmp. Cr. by his Ac- fimpt Current for the fame. Tiie like tor the firft Value was done before. 20- Prefton, Efq. my Note given to John Marjh of Manchester ', and by him affigned to d Prejlan I. s. d. Paid 2185 16 Abated me ------ 6 Note, In this Cafe you muft make 7. Prtfltn Dr. to Sundry Accompts, viz. To Cnfti for the Money paid, and to Profit and Left for the G?.in made by the Abatement'of the 6d. ttien make fach of them Cr. by their refpe15ve Sums. 22 o James Jackjon> the 45 Chefts of Sugar in Comp. with "John Parrot, George Hali^ and Self, containing r.e.t 223 C. 2 qn. 7 Ib, at 4/. per C. together with my own 8 Hhds. of French Wine, at 35/./*r Hhd. /. /. d, Sugar in Comp. - S94 5 French Wine of my own - - - - 280 For all which I have received In Cafli 200 By a Draft on William Barman - 400 Tr e Reft to fland out 6 Months - 574 5 is Accompt maybe journalized, and then ported ai ighr,you are to conhder that although Jack/on has bought tl.e Sugar in Ctmf. and your own Frtneb Wine, and paid for d. 167* 13 10 6?- 2185 16 1174 174 .( 20 ) London, September 22, 1805, thtm in Part, yet you muftfirft makehimDr.fortheWhoIej and then make him Cr. by what part he has paid, in the fol- lowing "Manner, cn Partner's Accompt Current Cr. by his Acccmpt in Ccwp. for the fame Sunn. 4. Becaufe you are to be allowed % per Cent, on the Sale, &c. of the faid Sugar by way of CommifTion, it will be necef- fary to obferve, that the whole was fold for 894/. 5s. which Sum at 2 per Cent, amounts to IT/. 17f. %%d. One Third of which comes to 51. \9s. 2|ke Tb>eadin Camp. Cr. by Sundry Accompli for the whole Quantity fold, and its Value. 2. Make your Partner's Accompt in Ccmp. Dr. to his Acf.mpt Current tor his half Part of the faid ^Ebrtad+xnA your Part ner's Accowpt Current Cr. by his Acctjr.ft in Corr.p. for tht fame Value. Sold to Thomas Jones 50 Pieces of my own Yv-kjhiri Cloth, at 8/. Ws. per Piece * 20 , Dae to me Half a Year's Dividend on 12000/. Stock Old South Sea, Annuity . d. 900 425 180 ( 21 [ London, September 30, 1805. J. Paid fundry Charges this Month, as per Book of Houfe-Expenfes - 22 12 - October I . J. Received of Timothy Hart and Comp 300 3 y. Sold to Adr.m Hewitt 50 Pieces of my own Yorkshire Cloth, at S/, Ws. per Piece for prefent Money - ' 425 6 Received of Mr. William Warner, the Legacy due to me by the Jail Will of my late Brother, Chriflo^her Fcrax - - - 1000 At which time 1 alfo paid him my Debt of - - - - 300 10- J. Received Half a Year's Intereft on my 12000/. Old South Sea Annuity, due it Michael ma* laft 180 j, Received Haifa Year's Interefton my 10000/. Bank Annuicy, due at Midfummer laft --------- 150 18- Received of William Harman, by Virtue of a Draft on him by James Jackfon --. 400 22- Received of 'Thoma.' Jones, by Virtue of a Draft on him by William Evans -...-.. 300 " *.- .I. i J t Sold 1 Pipe of Canary to Jobn Hammond, Efq. for 30 26- 7 Received of Martin Uniuin in Part -.,.-..-. 100 J ' -28- J. Shipped on Board the Whale, John Miller, Mailer, /. s. 30^Bags of Hops, qt. 90 C. I qr. at 7 , 26 7 20 Pieces of Sagathee, qt. 240 Yds. 1 Yard J 20 Pieces of Serge, qt. 280 Yards, . atU./^rYard | Paid Charges on {hipping the fame - - 19 17 6 190 4 ?.g of Hops, wt. 3 C. at 36V. per C. 5 8 1 Pspe of Canary --^3 fcr which I have received in. full -- w .- f .-. 38 S 7. y> .7. ( 23 ) London, November 15, 1805. Received a Bill of Exchange from Ja ob Van Hoove of Amfterdam* of 1611 CuiL 3 ?ti. drawn upon Jacques V&-i Broek, for the Valu? received ther by d Van Hoo-ve, Exchange at 33j. 4^ Fiem per L Ster. pavable at 10 Days after Si^ht, whic* Van Broek has accepted .->'-. Note 1. The laft Accompt that you rece ved from V*n Hoove was on Mav 10 laft, wh ; ch is a lon,r Time, tor'hepiei-.i Day. It may therefore be fuppof.d, th t in all this i um there was no fuch thing as bringing him to Accompi ; and that Letters were wrote, and Perfons employed t accommodate -the sffair, which at laft was obtained by receiving a B'.i' of Exciv.n e a '. ye. 2. This s t'ie Reverfe of Aug. 26 though it is r'ansferrin^ the Acco-.upt from r.ni. M to an order ar "hat i&, and therefor you m .rt make Van Brock D'. to Van Hoove ro- Value of the Bill, and Van Hoove Cr. b> Van Bioek lor the fame Su ^. '**-" ' ^ j e> ^" Sold to William ilaker, |M'C[. 20 Pieces ofStgaihee, qt 24QYards, 20 Pieces o f Ser^c, qt. 280 Yards, at Yard 36 16 6 for which I have received In Part - - - 16 6 8 Note, As Baker has paid ior the Serge, you mult make Cafi Dr. to it for the wo;th of it, and Sergt Cr. by Cafh for th fame Sum. An; 1 ' as the Sagatbee not paid of Hull, at the (ameRate Note 1. In this Cafe Hammond muft be made Dr. to Accompts for the whole Sum, then make each of them Cr by ditto Hammond for their refp c & t v; Values. L 2 300 300 30 507 300 850 ( 25 ) London, December 12, 1803. 2. Kettle's Cloth being all fold, you have ailed by Commiffion (which fuppofe at 2 per Cent, on the above Sum) and there fore muft eharge that to him : Hence, to clofe the Ac cotnpt, you mo ft make the faid Cloth Dr. to Sundry Ac ccrtiptti v'z. to Profit and Left for the faid Commtjfion, and to ditto Keeblis Accompt Current for the nett Proceed ; thei make each of them Cr. by the faid Cloth for their refpecl ive Sums, and the Accompt will be clofed. 1 3 . 7*jMy Landlord Thcmas Prejlon, Efq. has paid me for the Repairs done to my prefent D welling -hcufe by James Hart, Joiner ! U . Received Advice from Joram Condtrtl of Cadix> that he hath fhipped for my Accompt and Rifle, in the Pigeon t Willam Pigeon t Matter, 50 Chefls of Lemons " ") . at . 3 1 1D * Which amounts to 1200 Rials, Exchange at 4/. 6J. per Piece of Eight, and is Sterling .. Mte 1. Eight Rials malre a Piece of Eight. 2. See the firft and fecond Notes en Stft. o, p. 18, for the reft, that Entry being of the fame Nature with this, fetiing afide the Partnerfhip. , -- 17 I have this Day accepted a Draft en me by Nathaniel Ketble of Hull, payable to Timothy Hart and Camp. at 20 Days after Sight, for - - - - - But they having Occafion for prefent Money, have agreed to allow me Rebate for the faid 20 Days, and no more, afier the Rate of 8 per Cent, on the faid Sum. /. /. d I have therefore paid them 11 20 2 Abated me on prompt Payment ---- 4-1 8 Note 1. The Sum of 1125/. being transferred from Ketble to Hart and Ccmp. your Acceptance of the fame pays Ketb/e, and rmkes you accowntable ro Hart And Ctmp. for the famt: therefore you muft firft make ^tbaniel Kable Dr. t<* 7i- mctby Hart and Cwp. for the tame Sum, and Timttby Hurt and Cemf. Crs. by ditco Keel!* for the like .Sum. Then, as you have paid Hart and Comp. you muft make him Dr. to Sundry Accwpts for the whole, and Cajb and Profit and top Crs. by ditto Hart for their Sums refpe&ively. 2. The whole might be journalized fomewhat fhorter, by having Regard only to Keeble, th other being paid in truft for him j but as the former Method is more agreeable to the Nature of the Tranfa&iin, I have, accordingly made Choice of it. 1,5 1125 1125 ( 26 } London, December 18, 1805. Received the 150 Chefts of Oranges and Lemons, f;om on board the Pigeon, William Pigeon, M after, configned to me by Jcrum Conderill, of Cadiz. /. 3. a'. Paid Cuftom thereon ------- 12 (j (j Freight at 5s. per Cheft 22 10 Waterage - - - -.- 110 Note, As you have now received the Goods, you mull mike Oranges and Lemons Dr. to Sundry Accompts for the whole Charge, vlx. to Voyage from CW/2J fo-.' the Prime Coft thereof, and to Cajb for the after Charges in bringing the fame Home ; then make each of them Cr. by Oranges and Lemons for its refpe&ive Value. 20 , Received of Man in Univin in Pa^t --- - 22 - Joram Ccnderil^ of Cadiz, hath drawn up ^n me fr the Fruit received of him payable to 'John Efq. or Order, at Sight, 1200 Rials, Exchange at 4-s. Qd. per Piece of Eight, which I hive accepted, bu: not paid, becaufe the fame is to he placed to Accompt, as per Agreement between d Hammond and mvfelf --.._. Note 1. Nothing more need he done than to rmke Conderill Dr. to Jubn Hammond for the Value of the Bill, and Hiimmand Cr. hy Conderill for the fme Sum. 2. Eight Rials are=l Piece of Eight. Vide Scb. Aff. p. 77. 24 deceived of l/aae Reynolds in full -- : -- 25 Due to me Haifa Year's Dividend on lOOOO/.Bank Annuity .................... -- 2G -- _ old to Ifaac Rejnolds 50 Chefts of Lemons, at 17j. per Chert ................. ...., --- 27 - -- deceived of Jams Allen in full - - _ -- 28 old to James Allen 10.00/J. of Thread in Con*, be. tvveen James Severn and Self, at 18/. fe>- Ib. for which he hr>.s given me a Draft on Mefl". ^//ar.d Harlay* ^Bankers, which 1 have received - - - - Mole, This is nearly the ftnie with July 28, p. 13; cr.Jy make C/> Dr. for ths Pfr/o, wluih fee. 29 old to Sir Humphrey Parjons lOOO.tf. of Thread in Comf. as above, at IS;, tyr Ib. co pay in 6 Months A Ir*. 100 35 4.0 150 42 900 15 10 London, December 30, 1805. Sold to William Baker, Efq. the remaining G23/. of Thread in Ccmp. as above, at \7s.per /.----- For which he has given me my Note to Marjb, pay- able January 20 next, including the three Diys of Grace, and transferred to Robert Uxley, I having paid him the reil; Baker at the fame time allow- ing me for my prompt payment for 23 Days 8 per Cent. I. s. d. PromifTory Note -------- 1000 O Thread in Corn/). --------- 533. jifij Da? Januar- 20 next 466 Allo.ved for prompt Payment for 7 '2'3 Days - - j Returned to d 4- 63 17 4 77,^, To journalize this PafTage aright, and in the phineft , Manner, \ou rouft 1. Make William Baker Dr. to Thread in Com?, for the Value thereof ; and Thread \n Comp. Cr. by William Baker for both Quantity and Value. 2. Becaufe jgdforhas paid for it by returning you one of your own N(.tes t by which Uxhy was Cr. therefore Uxlty by that Means is r>f-iJ, and you ma{t r>ak^ it Dr. to PFi/!iaM Eater i for the V^lue 01 that j?W, and 5a^r Cr. by Uxley for th2 fame. 3. Becaufe you have returned Baker the Overplus, partly bf Ccjp, and partly by his Abatement on prompt Payment, therclore Baker muft be made Dr. to Sundry Accompts, vt%. to Cajh for the Pvloney which he has received of you, and to Profit and Lcfs for his Abatement ; ihcn make each of them Cr. by di.to Baker for their rsfpe&ive Sums. {^= This mipjit be done in a fhorter Manner, by making Uxley Dr. to Sundry dccomn for the Value of the Sill, vix. L s. d. To TLread in Ccmp. ------------- 533 16 To Cafi paid WUl'umftaktr - - - ...... 463 17 4 To Prcft and Loft gained by prompt Payment 268 1000 The Teacher may ufe e'ther way, though I have followed the former, as being mfl txprtiTive of the whole Tranf- a&ion. 4. Make your Partner's Accwpt in Comp. Dr. to his Accomft Current for his Half, and your Partner's Accompt Current Cr. by his AcC'impt in Comp. for the feme. 5. The Thread bein^ all fold, you rmy clofe the Accompt by the Dire&ion* given at Au?, T2, p. 15. , 31 -I , Paid fundry Hou(e-Lxpcnl;s tJiis Month, as per Book of The End of the Second Wafle Book. 533 ( 1 .) The JOURNAL. LONDIJN, March 1, 18O5. l l 1 2 2 2 2 2 3 3 3 3 4 4 4 4 4 5 5 5 5 i i ~5 6 ) 3 6 /. /. d. 'I 1 /. 10925 412 30 1500 s. 15 10 d. H ^4 ai 4 o 3-1 6 Canary, for 5 Pipes, at 251. per Pipe - - - 125 Hops, for 44 Bags, wt. 132 C. '2q s. at 28/. j J85 ]Q Jr*r Wire, for lOHhds. at 30t. j>e Hhd. 300 Drugger, for 20 Pieces, qt. 230 Yards, atl , r , 3; 4^ per Yard J Z^0 Wine, for 25 Hhd?. at 7/. / Hhd. 175 NorwicbCrupe, for 56 Pieces, qt. 896 Yus.l . . fi 1 r flt ^c fi/y */r Yirrl - f Duroy, for 20 Pieces, qt. 300 Yards, at 6/. ( Q Saeathee, for 90 Pieces, qt. 1050 Yards, 1 .,. n at 2f fi// # Y -rd 1 Sero^e, for 590 Pieces, qt. 1260 Yaids, at 1 r n 1 , * Varrl > OJ U William Warner^ to be paid ^r/ 30 nr-xt - 34 7 7^2 Hammond, Efq. to be paid ^/r/720next 100 To Thomas Prefton^ Efq. to pay May 14 next UQ Ship 'James Dr. to Sundry Accompts - - /. 1500 1 6 v:'z. To Cafh paid down at 5 per Cent. - - - 75 To James Allen^ to pay in 5 Days - 1425 1 1 ^ 6 1" 6 7 6 ~6 1 4 1 J 5 5 7 J 6 S c ft r, London, March 6, 1805, 125 125 1425 125 7 125 125 30 49 90 174 20 27 40 Ca'h Dr to Ship 'James - - fl'25 Received of y^a Herbert fur T ^. Part of the faid Ship - o r m Received of Capt. yv# #//> for ^ Part of the faid Ship Jan's Allen Dr to Cafh _.....- /"1 425 X'illiam Baksr, Efq. Dr. to Ship James - }25 For T * Part fold htm, for which he is to pay in 7 Days 1 - -t -- .I' 1 1 Prone and Lofs Dr. \vLiJbou Wine - - - - 7 For I Hhd. loft (except 6 Galons) by 3 iron Hoops 11 Rdsrt Uxley Dr. \Q Ship J ernes 125 - ,- - 17-,- - - - ^ Cafh Dr. to William Baker, Eiq. - - - ^'125 For 1 Pipe fold William Dello for which he paid me in full Sir Robert Jtbnfon Dr, to Drugget - - - - 49 For 20 Piecss/qc. " Paid Tiomat Young in full for Joiners' Work done in the 7 Paid i ba;i..s Pierce in full for Ringing Woikdcne in tne Paid Urydt* Smitb t in fall for repairs dyneii* the faid ihio ( 3 ) London, March SO, 1805. Ship James Dr. to Cafli 7 4 Paid Nathaniel tVe/tall in Full for Painting the fa id Ship 3 1 Houfe Expenfes Dr. to Cafli - 33' 4 Paid fundry Charges this Month, asyter Book of Houfe- Expenfes ... A/tril 1. 8 Voyage to Amfterdam, configned to Jacob Fan Hoove, Dr. to RicJiard Lamb, of Harwich - - 99 8 01 For 100 Qrs. of Wheat, {hipped on board the good Ship Swan, William Lyon Matter, configned to Jacob Van Hoove) of ^7/?m/rf;#, tofellformy Accompt, which with hisCommiflionat \perCent. and other Charges, come to 2 8 Richard Lamb, of Harwich, D r. to William Angel 99 $ O gJFor his Draft on me, payable to d Angel, or Order, the 30th Inftant, which will become due May 3 next, in- eluding the 3 Days of Grace _ 3 , 6 Ship James Dr. to Cafli ""[ iPaid the Blockmaker's Bill in Full 19 17 6 J8 6 Robert Uxley Dr. to Hps - - ^ ~~ For 10 Bags, weighing together 30 C. 1 yr. at SZs.fier C. 6 Ship James Dr. to Calh - ^700 13 Paid the Ship-Chandlers Bill for Guns, Small Arms, Powder, Shot, and other Stores for the laid Ship - ~ 10 Cafli Dr. to Ship James 125 For T T F Part of the laid Ship fold to William Evans - 12- Cafli Dr. to Ship James 125 For T ' F Part of the laid Ship fold to James Jackfon , 1 4 1 Cafli Dr. to Ship James - l<25 For -j^g- Part of the laid Ship fold to Thomas Jones , 20 Calh Dr. to John Hammond, Efq. Received in Full M 100 J. 4//. Flem./ier . Sterl. comes to - - .17 , Cafli Dr. to Canary - - 30 For 1 Pipe fold to William Coles - -20- Cam Dr to Ship James ... 10000 For my Half of 20000/. belonging to the Owners of th faid Ship; the whole Prizes taken by the faid Shi being ranfomed for 40QOO/. one Half of which belong to the Mailer and Men, the other Half is due to the Owners ; my Half of which is - - 1000;) 140 161! 30 9 Bank Annuity Dr. to Cufli - - / 9 1-12 10 For 10000/. Bank. Annuity, at 3 pet Cent, interett, tranf- ferred to me at 94/. per Cent. Bank Annuity - 9400 Brokage - - - 12 10 Thomas Preston, Ei'q. Dr. to Calh - -179 6 For Repairs done to my Dwelling-Houfe, by Qrder of my Land lord, Thomas l*?eston, Eiq. by Jamss Hart, Joiner, for which I have paid him in lull - - - - M2 r ( 6 ) London, May 28, 1805. _6 James Allen Dr. to Infurance - - -800 ~o.For my infuring 200/. in the Golden Fleece, Jokn Abney Mafter, bound to Jamaica, at 4 per Cent. Premium - /jHoufe-Experifes Dr to Cam - Expenfes - - - -- . June 2 43 11 2 Paid fundry Charges this Month, as/^r Book of Houfe- 9 Goods for the Accompt of Abraham Van Schooten Dr. to Cam - - - 196 17 6 Paid Freight, Cuftom, and other incident Charges on the Receipt of 1000 Reams of fine Paper, 120 Pieces of Holland Cloth, and 100 Pieces of Long Lawn, Which were configned tome from Abraham Van Schooten^ Merchant at Roan, to sell for his Accompt, for which \ am to have 2/;n, Received in Fart 360 Samuel F airman Dr. to Lifbot Wine - .100 For 10 Hhd>. at 10/. /*/Hhd. -23 Calh Dr. to William Dnvfieid, Efq. 28 13 Received in Full 24- Cafti Dr. to Sir Robert Jobnfon - 1.50 Received of him in Full - 26 Bank Annuity Dr. to Profit and Lofs - 150 For Half a Year's Dividend due on 10000/. 27 Cafti Dr. to Lifton Wine 105 For 10 Hhds. fold to James Hicks, at 10/. 10j. per Hhd. for prefent Money .28- Abraham l^anSchooten his Accompt Current Dr. tofundry Accompts - - To Norwich Crape, for 50 Pieces, qt. ? ,- Q * r\ 890 Yards, at 4j. par Yard - , j To Duroy, for 20 Pieces, qt. 300 07 , o Yards, at (>/. 0 Qnr A ^ at I Bl. per Piece - - | J {To d for Charges on the Whole - 10 7 ToP:ofitand Lofs formy Commifiion, on 683/. lj. Oi/. at 2 /w 13 13 30- Houfe-Expenfes Dr. to Cafh 40 8 10 Paid ftinary Charges this Mr nth, as per Book of Hcufe- 28 360 100 128 150 150 105 13 696 40 14 <> no n n Voyage toCop&dntgcx in Com p. between Samuel Smith and felf, each Half, configned to Jaques Jollijfe, Dr. to fundry Accompts - 1403 9 8 viz. To WiftiamWarntr t for 1 Cafe, contain- ? ing 100 Silver Watches, at 3/. each 5 To William LwfaM, Efq. for 1 Bale of 5 Scarie t Cloth, containing 20 Pieces, > 400 ai 2()/. />*r j'iece - - J To Thomas John/on, for 30 Hhds. of") Tobacco, containing 170C. Weight, > 733 16 8 at 4/. GJ. 4^. per C. - - ) To Cafb, paid Cuftpm, Freight, and 1 2 Q other Charges on (hipping the fame j 10 10 10 London, July 4, 1805. Q ] 3 Samuel Smith's Accompt Current Dr. to his Accompt in Comp. For his Half of the abovefaid Goods 031 14 10 Conjmiflioners of theCuftoms Dr. to Voyage to Copenhagen in Comp. between Samuel Smith and Self, each Half ^436 6 For the Drawback on the abovefaid 170C. wt. of Tobacco Samuel Smith's Accompt in Comp. Dr. to his Accompt Current 218 3 4 For his Half of the Drawback abovementioned due to him Calh Dr. to Ship James - /1 2500 For my Half Part of 25000/. belonging to the Owners of the faid Ship, the whole Prize taken by the faid Ship from the French, being ranfomed for 50000/. one Hali of which belongs to the Matter and Men, and the oiher Ftalf is due to the Owners; my Half of which is Old South Sea Annuity Dr. to Cam /"1 0993 14 6 For 12000/. at QI-L per Cent, transferred to me viz. CM Stuth Sea Annuity - - 10980 Brokage 13 11 G 14- Sir Humphrey Parfons Dr. to Infurance - 16 For my injuring 200/. on the Scarlet Cloth that Sir Humphrey has fliipped on board the Falcon^ from Lozd.n to Smyrna, at 8/. per Cent, to be paid upon News of her fafe Arrival there 1463 731 436 218 14 12500 10993 11 11 II 10 11 11 11 12 11 11 1! London, July 17, 18O5. Thread in Comp. between James Severn and Self, each Half, Dr. to John Marjb, of Mancbefler, for 5628 Ib. at 14^. 10]y. per Ib. - The whole to be paid at three two Months, as per three Bills delivered, viz. The 1ft of 2185/. 16s. Qd. to pay 17 Sept. next. 2d of 1000 d 17 AW. next. 3d of 1000 00 200- 1000- j. C| , Cafh Dr. to Thread in Conip. between James Severn am Self - - 900 For 1OOO/& at IS:, fer Ib, fold Abraham Saun&rs fo preferu Money _ James Severn's Accompt in Com?. Dr. to his Accomp Current - - .4.30 Fc: his Half of the abovefuid Thread Ship James Dr. to Cafh - / 207 5 Paid fundry Charges in refitting her, as / Bills Sundry Accompts Dr. to Ship J tones - 103 12 6 was. .Tefo Hnlert - 12100 Jehu Smith - . J2 19 : William Baker, Efq. J2 1 !') ^s^r/ A% - - J2 If) 0; Sir Robert Johnfon - ]2 19 0; 'William Evans - - 12 19 0; James Jdckfon - - 12 19 0-j Thomas Jcnss - - 12 19 0^ Jaques Jollijfis Accompt Current Dr. to Voyage tc Copenhagen - - 2510 He having difpofed of all the EiFeSs configned to him foi the joint Accompt of Samuel Smith and Self, the neat pro- duce of which, as per his Accompt, amounts to 100K) Rix-Dollars, which, at 5s. per Dollar, comes to Samuel Smith's Accompt in Comp. Dr. to his Accompt Current - - 1255 For his Half of the abovefaid E fuels fold as above - 10 Cafn Dr. to fundry Accompts - 2520 9 2 13 7 10 9 ~3 4 7 wa. Te7*f?#^7#i^'jAccemp-.Current, ? 25 10 received of Johannes Scbeelhafe j To Profit and Lofs for my Half of 7 the Gain on the faid Dollars f To Samuel Smith's Accompt Current, Y r for hia Half of the faid Gain j 1 [pfurance Dr. to Sir Humphrey Parfont - 200 3ccafioned by the Ship Falcon being loft on the Rocks of &/".'/, wherein very little of her carj^o wai faved, but none of the Scarlet Cloth, on vrhichlhadinfuredtoSir//*^/^ MM 15 ' ^ r /7///z/^wr,Executorofthelaft\V r ilIofmylateBrotherin LwCbruto/itxrf r grax,Dr to Profit and Lofs^ 1 000 O Jeing fo much left me by my faid late Brother, as a Legacy in his faid laft Will - ( 11 ) London, Augu/1 17, 1805. Houfe-Expenfes Dr. to fundry Accompts 37 iz. To French Wine, for 1 Hhd. - - 30 To Lijlon Wine, for 1 Hhd. - -70 Both of which were bottled off, by my Order, for the Ufe of the Family -.-.__ 22- Cafh Dr. to Profit and Lofs - 12 10 For Half a. Year's Intereil on 500/. paid me by William Baker, Efq. - - Cafh Dr. to fundry Accompts - 103 12 6 _ 13 17 17 4 4 5 9- 9- 6 8 Cafh Dr. to Ship Hope-well 1600 Which laid Ship i fold to Abraham Saunders, for which 1 ha* e received of him '2 Bank Notes for - - 1500 1 Warrant to be paid by the Tr?afurer if in ~ ft of the South Sea Company, for j 1 """ Voyage from Barbadces in Comp. with John Parrot^ George Haleand felf, e".chy,Dr*to77;/;o//&>' Sufton t lG7 13 5^ For 45 Cheils of Sugar, qt. neat 223 C. 2qrs. 7 Ib. Avoir- dupois, at 15y. Sterling, per C, (hipped on board the Whale t John Miller, Mafter, and is configned to me by faid Sutton, my (aid Partners having agreed to allow me 2 per Cent, for Warehoufe Room., and my Care in the Sale thereof - - - - John Parrot's Accompt Current Dr. to his Accompt in Comp. 55 17 9^ For his -L of the abovs-mentioned Su^ar George hale's Acc-'inpt Current Dr. to his Accompt ir Comp. - 55 17 9] For his -J- of the above-mentioned Sugar j 1 ^ m Yorkfiire Cloth Dr. to Sundry Accompts 1152 4 6 viz. To Nathaniel Kceble* for 150 Pieces, 1 ~ at 7/. lOs.ftr Piece - - } To Cafh, for bringing the fame into 7 o- A. r my Warehoufe - - j Yerkjhire Cloth, for the Accompt of Nathaniel Keeble^ Dr. to Cafh 11 4 S Forcharge*piidonbringinghis50Pcs, into my Warehoufe London, September 15, 1805. I Sugar in Comp. with John Parrot, George Ha/ e, and Self, each j. Dr. to fundry Accompts - 23 t 1 i '- l.'J -ifiz. To Voyage from Rarladoes for 4,5 Chefb, qi. 223C. 2^j. 7M. Avuii- J> 107 1.3 dnpois, at I5.r. Ster, ing /George Halt's Accompt Current Dr. to his Accompt in 14 12 Comp. For his j- cf ths aforefaid After-Charges L 1 ^ Thomas Pre/ton,E{(. Dr. to fundry Accompts2 185 16 6 viz. To Cafh paid him - To Profit and Lofs abated me - 2185 16 - 6 James Jackfon, Dr. to fundry Accompts l 174- 5 J.O viz. To Sugar In Comp. for 45 Cherts 891 2 To French Wine, for 8 Hhds. at 35/.1 OSQ Q Q Sundry Accompts Drs. to James Jackfon 600 viz. Cafli received of him - 200 Q William Harman t for a Draft on him ~) by d* Jack/on The reft to Hand ou: 6 Months. John Parrot's Accompt in Comp. Dr. to his Accompt Current - - 2!)8 I 8 For his j- of Sugar in Comp. fold to James Jackjon George Pfa/e'j Accompt in Comp. Dr. to his Accompt Current - - - 2D8 1 b For his | of Sugar in Comp. fold to d^ Jackfon 22 22 2 185 1174 16 600- 2js: i 298 C 14 ) 2 13 12 11 1 1 n is 15 10 7 7 o 3 T2 L5 4 4 3 S 10 S y 3 T5 3 13 V.I London, September 24, 1805. /. 900 450 42.5 ISO 22 300 425 1000 300 ISO 150 400 300 30 Sundry AccomptsDrs. to Thread inComp. fold to William Evans, at 1 8s. per Ib. - 900 o//2. Cafh received of d INM - 200 Thomas Jones,, for a Draft on him re- 7 ,.,^ n n ceivedofd.z;**, - S William Evans, payab'e in 6 Months 4-00 James Severn's Accoinpt in Comp. Dr. to his Accompt Current - - - - - 4^0 For his ~ Part of the Thread fold as above . , CfJ . u _ __ Thomas Jons, Dr. to Yorkfiire Cloth 425 For 50 Pieces, at 8A 10s. per Piece Old &>/& Anr.ui'y Dr. to Profit and Lofs ^180 For Haifa Year's Dividend on 12000/. . --.--. IIT - Houfe-Expenfes Dr. to Cafh - - 22 12 6 Paid fundry Charges this Month, as per Book of Houie- Kxpenfes - Cafn Dr. to Timothy Hart and Comp. 300 1 3 _, L Cafh Dr. to 'York/hire Cloth - - 425 For 50 Pieces, at 8/. 10/. /*r Piece - --- -,, , f? , - - - 2&iDr.toWtlliamWarmr - - 1000 Received of hi;n in full for a Legacy left me by my Brother Cbriftopher Verax - William Warner Dr. to Cafli - - ^ 30 i, ,, ' in - jCafii Dr. *o Old South Sea Annuity - 1SO Received Half a Year's Dividend on 12000/. due at Michaelmas laft - - -., ' . i< Caih Dr. to Bank Annuity - 150 Received Haifa Year's Dividend on 10000/. due at Mid- \ Cafh Dr. to William Harman - - 400 Received of him in full ! 00 C$h Dr. to Thomas Jones - 300 \john Hammond, E(q. Dr. to Canary - /SO 1 For 1 Pipe fold him - - - - S. d. London, October 20, 1805. Cafll Dr. to Martin Unvsin Received of him in Part 100 -28- Voyage toBarbadoesDi. to furidryAccomptsl')0 4- 6 viz. To Hops, for 30 Bags, qt. POC. 1 ^r. | r ^ at 28s. per C. - - > To Sagathee, for 20 Pieces, qt. '210 } n ft Yards, at l?.r. C//. per Yard - f ' To Serge, for 20 Pieces, qt. 280 Yds. ( at IT. / Yard - I " To Cam for the Charges paid on (hip-~J_ ping the fame j 19 17 6 All which are fhipped on Board the Whale, John P^after, and go configned to Timothy Button > Merchant, at Barbadoesy for my own Accompt and Rifk. -29- Voyage to Barladoes Dr. to Brandon George 11 8 3 He having infured my whole Adventure on that Voyage, at 6 per Cent* SO- Brandon George Dr. to fundry Accompts ^T40 /. To Canary for I Pipe To Lijlon Wine, for 1 Hhd. 10 o o 31 Houfe-Expenfes Dr. to Cam - /26 13 8 Paid fundry Charges this Month, as fer Book of Iloufe- Expenfes William Lawfeld, Efq, Dr. to Caih Paid him in luil 1-00 Cam Dr. to Samuel F airman Received in full 100 Thomas Jobnfon Dr. to Cafll 3 1 Paid him in patt 100 d. 100 190 11 26 is 4UO 100 100 London, November 10, 1805. ; - < /, 3 Cafh Dr. to fundry Accompts - 38 8 J 1 viz. To Hops, fur 1 Bag. wt. 3C. at 36s. 1 perC. - - S To Canary, for 1 Pipe 33 00 00 . 8 Jaques Van Brock, Dr. to Jacob Van Hoove 161 2 3| For a Bill of Exchange drawn by d /^// Hoo*ve on d /^iz/: Broek, for 1011 G/7. 3 w//-v. Exchange at 33/. \-d. Fie- niiili /i*r Sterling, pa>ab!e at 10 days after Sight, which d Van Brcek has accepted 1 i 2 % 4 3 Cafh Dr. to Serge - - 16 8 For 20 Pieces, qt. 28 Yards, at 14/ per Yard, fold to H'i Hi am Baker, Efq. ... William Baker, Efq. Dr. to Sagathee - 3Q .For 20 Pieces, qt. 21-0 Yards, at 3.r. per Yard . u 30 6 3 -^ Sir ^o^r/ Johnfon Dr. to Cafh 1000 Paid him one of the Notes given by me to John Marjb 1000 5 Thomas Johnfon Dr. to Infurance - 1800 For my underwriting his Policy for 300/. at 6 per Gent, on a Freight for a Voyage to Spain in thejobn a.ndHannab t 1 ^ 3 5 Cafh Dr. to Martin Univin - lOO Received of him in Part 00 j , -! r 100 r - 3 To Cafh Dr. to Jaques Van Broek 161 23^ Received in lull - . - 30 - 101 2 { 7 ~3 Houfe-Expenfes Dr. to Cafh - 27 13 Paid fundry Charges this Month, as/w Book of Houfe- Expenfes .... 27 13 6 3 Cafh Dr. to timothy Hart and Comp. - 300 *?or> J2 - . - : liifurarce Dr. to Thomas Johnfon 300 For my Infuring 300/. on a Freight in the John and Hannah y bcund 10 Sfain; that Snip being loll in the Downs ...... (j , 300 3 Cafh Dr. to John Hammond^ Efq. .30 Received in Full 3Q _ < 17 ) London, December 9, 1805. Cam Dr, to Sundry Accompts 507 S 4 viz. To William Baker, Efq. for the Prin- ? ,,- _ cipal received - j To Profit and Lofs for the Intereft - 784 10- Thomas Johnfon Dr. to fundry Accompts 300 viz. To Profit and Lofs for a Drawback on 24 Cafh paid him - - 276 12- Dr. to Sundry Accompts50 viz. To York/hire Cloth, for 50 Pieces, at 87. 1 ()/./ Piece w. To Yorkjhire Cloth, for the Accompt of Nathaniel Keeble^ of Hull, for 50 V 425 Pieces, at 8/. 10/. per Piece - } Yorkshire Cloth for the Accompt of Nathaniel Keeble, Dr. to fundry Accompts for the Cloch 4-1315 4 8100 thereof 3 To d Keeble's Accompt Current for \ Ar . K K the neat Proceed - - M05 o 4 13- Calh Dr. to Thomas Preftcn, Efq. 17 9 6 For the Repairs done to my prefent D\ve!ling-Houfe Voyage from Cadiz, Dr. to Joram Confer ill 33 15 > at } in ' For 50 Chefts of Lemons ") 50 d of C& Oranges \ 50 d- of W/7, d^> Which were fhipped on board the Pigeon, William Pigeon, Matter, for my Account and Riik, amounting in the Whole to 1200 Rials, Exchange at 4/. &/. per Piece of Eight, which is Sterling 300 850 4l3i!5 17 London, December 17, 1805. Nathaniel Ksebk, of Hull, Dr. to Timothy Hart and Com p. 1125 For his Draft en me, payable to d Han and Comp. at 20 days after Sight, for Timothy Hart and Comp. Drs. to fundry Accompts 1 125 ws. To Cafh paid him - - - 1120 2 To Profit and Lofs g^inc-d by Prompt ^ 41^0 Payment * - 3 18- Oranges and Lemons Dr. to fundry Accoinpts^70 1 6 iws. Voyage from Cadiz, for 50 Chefts of Lemons 50 d" China Oranges J S j 50 d Seville d* Exchange at 4/. 6V. ^r amounting to Sterling To Ca(h,paid Cuftom, Freight, and Waterage 36 At 8 Rials per Cheft Piece of Eight, ,. _ 06 Cam Dr. to Martin Umvitt Received in Part ^100 Joram Cotiderill, cf Cadiz, Dr. to Join Hammond, Efq. 33 15 For ConderiWs Draft on me, payable to d 9 Hammond, or Order, for 1200 Rials, Exchange at 4j. 6J. per Piece of Eight, which 1 have accepted, but not paid, becaufe the fame is to be placed to Accompt, as per Agreement Cam Dr. to IJaac Reynolds Received in Full 12 25- Bank Annuity Dr. to Profit and Lofs - jf 150 For Half a Year's Dividend due on 10000/. - Ifaac Reynolds Dr. to Oranges and Lemons \2 10 For 50 Chefts of Lemons, at 17;. per Chefl d. 1125 70 100 1 6 33 42 150 42 15 10 3 3 n n 3 IT 11 n 4 Ti c 4 3 7 11 IT 7 London, December 27, 1805. 8 900 450 900 450 533 1000 466 266 i. 1C 4 IS 8 d. MMI ~w -~ *W !. 1 4. i Csfh Dr. to 7*i Allen - 800 Received in r all ------ , - , - - Cafli Dr. to Thread in Comp. between James Severn and S"lf ... - A* oo For 1000/4. fold to James Allen, at IS/. /*r /., 7*j Severn's Accompt in Comp. Dr. to his Accompt Current - - - 450 For his Half of the above Thread Sir Humphrey Parfons Dr. to Thread in Como. between James Severn and Self - - - 900 For 100/4. at IS/, per Ib. to pay in 6 Months James Severn* s Accompt. in Comp. Dr. to his Accompt Current 450 For his Half of the above Thread - - -TO - William Baker, Efq. Dr. to Thread in Com?, betweer James Severn and Self - - - 533 16 Robert Uxley Dr. to William Baker, Efq. 1000 For my Note given to Uxley, and by him to d Baker, pay- abley4ry 20 next, including the threeDays of Grace William Baker, Efq. Dr. to fundry Accompts 466 4 viz. To Cam paid him 463 17 4 To Profit and Lofs gained by prompt^ 26 Payment 3 James Severn's Accompt in Comp. Dr. to his Accompt For his Half of the abovefaid Thread i \ - --.. ^ -- j - . Houfe-ExpenfesDr. to Cafti 2-2 8 4 Paid fundry Charges this Month, zs per Book of Houfe- The End of the Second Journal The LEDGER. The Alphabet to the LEDGER. A. E. i I. Allen James - 6 Evans William - 12 Jofitifon Sir Robert - 3 Angel William 8" John/on Thomas - 5 Adams John - - - 8 James Ship - 6 Annuity J5a - - - 9 , [nfurance - 9 Annuity OA/' &?/ Sea \ Jackfon James - 12 y/rw "Thomas - 13 F compt Current t F Baker William, Efq. - 4 French Wine 2 Keeble Nat. Qt Hull 15 5tf# Annuity - - 9 Fairman Ssmuel - 4 BarbadoesVoyage from 1 3 Barbadoes Voyage to 16 Balance - - 17 C. Cafh - - - 1 Canary Crape Nonwicb - 2 Commiffioners of 7 ]0 the Cuftoms ^ Cloth jTork/^irf 15 ClothJ^r/^/Vfj for") the Accompt of ,> 15 A*/. KeeVc ) G. George Brandon - 4 Goods for the Ac- "7 compt of dbra~ > 9 ^? /'rt/? Schooten j L. Zj0* Wine 2 Ltnujield William , Efq. 4 Lofs and Profit - 7 Lamb Richard t of 7 Harwich - j Lemons and Oranges 16 I CW/x Voyage from 1 6 Ccnderrl Joram - 1 D. H. M. Drugget - 2 Duroy 2 Bops - - 1 Hammmd Jcbn, Efq. 5 Houfe-Expenfes - 7 Marjb John - 1 ' 7/^r/ Tim. and Com p. 12 //-&rf 7o^ - 1 2 Hope-weft Ship - 13 Hole's Georgt A.t-'l compt Current j D in Comp. - I 1 Harmon William - 15 The LEDGER The Alphabet to the LEDGER. N. R. W. Norwich Crape - 2 Reynolds Ifaac - 5 Wine Canary - 1 Wine French - 2 Wine //&? 2 William Warner - 4 r - O ,.. ( c Old South Sea Annuity 10 Stock - . i Oranges and Lemons 16 Sagathee - - 3 Serge - 3 Ship James - 6 Smith's Samuel Ac") compt Current j" D in Comp. - JO South Sea Annuity old 10 Severn's James Ac- 7 compt Current j" D p in Comp. - 12 Smith John 12 Ship Hope-well - 13 SuttcnTim.mBarbadoes 13 Sugar in Comp, - 15 P. T. Y. Parfons Sir Humphrey 3 Prejlon 7'bomas, Jsfq. 5 Thread in Comp. 1 1 Torkjhire Cloth - 15 Torkfiire Cloth for ^ Profit and Lofs - 7 Parrot's John Ac ^ the Accompt of S 15 Aitf. Keeble - J compt Current j D in Comp. - - 14 Q. V. Unwin Martin - - 5 Voyage to Amjierdam 8 Z. Fan Hoove's Jacob 7 AccomptCurrent j VanSckoctsn'sAbra. ~\ r Accompt Current j Voyage to Copenhagen \ Vo> at e hsmBarbadoes 1 3 Voyage to Barbadoes 10 ^ii Jfrsek Jacques - Voyage frofp. C\z^/ i ( ' 1 ) 1S05 (Stock D r /. s. d. Mar. I i _- 412 10 To Balance for my nctt Ef!ate 7 34-658 If 10J 3J071 1 1805 Mar. ] 31 AprifoO i Cafh D r To Stock ... To fundry Aecompts received this Month To ditto - ditto 1 809D 60i) 509 4 2 1 May 3 1 To ditio - - ditto __ o -~ -. 7W30 To ditto - - ditto J 171 5 July 3 1 __ To ditto - - ditto J30S1 1 1 dug. 3 1 To ditto - - ditto 11 8 &?/>7.' 30 To ditco - - ditto _ 2000 - . Ol. 31 To ditto - - ditto _ - 2855 - - , Nov. 30 __ . To ditto - - ditto _ 415 10 1 l-J Dec. 31 ^~ To ditto f - ditto - 1904 i7 10 44708 19 7 Canary D r ] 505 Pipes. Jtfar. 1 i To Stock, at 25/. per Pipe, for 5 7 125 J JVW. 10 R To Prpftt and Lofs gained by this Accompt 2b , 153 Hops D r - 1805 Hhds. C. qr. lb. Mar. 1 1 To Stock, at 08/. per C. for 44 132 2 185 10 _ Zkr. 5 Orf. 28 3 15 3 y Robert Vxley at 3 3/. per C, for 1 30-1 By Voyage 10 Barbados ',at23/. 6 4D per C. for - - 30 90 1 16 126 AW. 1 16 Sy Cafn, at 36s. per C. far J 3 5 Dsc. 3J R By Balance, remaining unfold, at 23j. per C. for 3900 17 12 44132 2 1 194 !2 French Wine D r /. s. d. Hhds. To Stock, at 30/,/w Hhd. for 10 1 300 R ToProfit andLois, gained by this Accompt 7 40 340 1 Drugget D r PCS. Yds. To Stock, at 3s. 4J. per Yard, for - 20 280 1 4b 13 4 R To Profit and Lofs gained by this Ac- compt - . - 7 2 6 8 Note, The Drugget being all fold, there is no Necef- fity of ftaying till the general Balance (hall be made, 49 ... _ but thi* or any other particular Accompe of Goods i Lifbon Wine D r - Hhds. 1 To Stock, at 7 A per Hhd. for - 25 J 175 R To Profit and Lois, gained by this Accompt 7 68 243 = = 1 Norwich Crape D r PC?. Yds. To Stock, at 3j. Sd. per Yard, for - 56 896 1 156 16 R To Profit and Lofs gained by this Ac- compt - - 7 22 8 179 4 I R Duroy D r * PC?. Yds. To Stock, at 6s. per Yard, for - 201300 To Profit and Lofs, gained by this Ac- 1 90 cornpc 7 7 JO ___ 91 mf Per Contra C r /. 1805 Hhds. Aug. 17 11 By Houfe-Expenfes, bottled off - 1 7 30 Sept. 3 o By Profit and Lofs, given to Wm.Wa.rncr \ 7 30 22 13 By James Jackfon, at 35 /. per Hhd. for 8 12 280 10 340 1805 Mar. 21 2 Per Contra C r PCS. Yd$ By Sir R. Johnfou, at 3j. Qd. per Yard, for 20 280 3 49 may be balanced at any Time after ihey are alldif- pofed of. 1805 Mar.} 2 June \ 9 2 7 Per Contra C r Hhd. By Profit and Lofs, loft by the burfting of 1 By Samuel Fair man, at 10/. per Hhd. lor 10 7 4 7 100 27 7 By Cafti, at 10/. }0s. per Hhd. for 10 2 105 Aug. 1 1 11 By Honfe-Expenfes, bottled off 1 1 7 Otf. 30 15 By Brandon George, for 1 4 10 R By Balance unfold, at 7/. ptr Hhd. for 2 17 14 25 2-1-3 1805 Per Contra C r PCS. Yds. June '28 7 By Abraham Van Scbooten's Accompr , Current, at 4*. /^Yard, for - 56 896 9 179 j Per Contra C r> 1805 PCS. Yds. 7** 20 ., 7 By Abraham Van Scbooten's Accompt Current, at 0V. 64. per Yard, for 20 300 9 97 1 d. 10 Sagathee D r - /. t\ 1805 PCS. Yds. Mar. 1 3 To Stock, at 2j. 6d. per Yard, for PO 1080 1 13 - R To Profit and Lofs, gained by this Accompt , 6 141 1805 Mar. I 1 R Serge D r PCS. Yds. To Stock, at I/, per Yard, for - 90 1260 To Profit and Lofs gained by thi^ i G3 Accompt 7 2 05 6 1805 JI/T i Sir Robert Johnfon D r i QA Mar. I 21 1 o To Drugget - i 2 *V 49 Jung 8 6 To Goods for the Accompt tf Abraham Van Scbootea, for 120 Pieces of Holland c 360 12 C To d in Part, for 100 Pieces of Long Lawn 9 150 Aug. 6 10 To Ship James - - 12 19 Nov. 20 1G To Cafh paid him in full f 1000 1805 Sir Humphrey Parfons D r Mar. 1 1 To Stock 1 10 8 To Infurance, for my infuring 200/. on his Scarlet Cloth 9 10 Sept. 5 12 To fundry Accompts, paid him in full C 2 IS! i 210 Dec. 29 19 To Thread in Comp. between J. Severn and Self, to pay in 6 Months 11 000 Per Contra C r 1805 PCS. Yds, Oil. 28 15 By Voyage to Barbados, at 2j. &/. / By Vo^a^e to Barladces, at Ix. ^r 1 (\ AW. 1 8 1G By Cafli, at \d.per Yard, for - - - 20 280 3 ** By Ba'ance, unfold, at It. per Yard, for 50 700 17 90 1200 1805 Mar. 2 25 1 2 Per Contra C r - 1 1 June IS 7 2 24 7 2 /&/. 3 11 2 26 11 By John Marjh, for a Bill payable by me to c *jf 7 f \f 9 1*7 w%^v 11 1805 Aug. \ 4 9 10 Per Contra C r o By Infurance, for his cicarler Cloth, lou in the n i R By Balance, due to roe, to pay June 29 next 1 17 P 1 3.. 75 14; 14 '16 35 05 30 49 150 J2 1 000 1 3 5^00 21'j 1805 Mar. 1 10 Aug. 6 hov. 1 8 Dec. 301 1805 Mar. I Aug. 15 Qcl. 6 1805 Mar. \ Qa. so 1805 Mar. 1 June 19 1805 Mar. Ntv. 1 2 10 16 19 9 1 4 1 15 ] 9 15 William Baker, Efq. D r 1 6 6 3 1 1 7 3 1 /. 500 125 12 36 553 4tiC> 1073 34- 19 6 4 19 7 To Ship James, for T f ^ Part, to pay in 7 Days Fn Hi f -n - fo Thre?.d in Ccmp. between James Severn ari'l Splf William Warner D r - To Profit and Lofs, for a Legacy left me by 1000 300 1300 32 40 Brandon George D r> 72 28 100 12 40L i 13 Samuel Fairman D r - To Stock - - - - William Low field, Efq. D r To Stnrk - d. 1805 Mar. 1 7 Aug. 23 Dec. Q 30 1805 Apr. 30 July 4 Oa. G 1805 Otf . 29 1805 AW. 4 1805 June 23 July 4 1 17 R 4 8 14 15 R 7 20 7 9 Per Contra O 1 'J -3 6 17 1 10 3 6 7 2 3 o 12.! i r 50C J00( 34 jy 1^ By ditto, received his Part of the lait Charge By ditto, received the Principal, which h By Robert Uxley, for my Note, given to Uxley Per Contra C r ' 3v Oaih received in Full 3y Voyage to Copenhagen in Com p. between S. Smith and Self ----- -.- 300 1000 1300 By Cafh, received my Legacy in Full - - . - 11 60 72 23 100 8 11 Per Contra O By Voyage to Barbadoes, for Infurance at 6 per Cent -..-,.. ..._ - - Jv Balancp fln<* to m^ - 3 er Contra C r - 3v Oiifh received in Full 12 400 1.3 D erContra C r * jy Calh> received in FuU --------- By Voyage to Copenhagen in Com p. between S Smith ind Sflf - F2 1S05 AW. 7 24 Dec, 10 1305 Mar. I 15 10 1' i 14 1 1 18 2 !3 Thomas Johnfon D r - To Stock - - ...-.,--. 1 3 9 17 1 1 1 1 16 1 256 100 18 300 359 1033 100 14 It) 3-. 4 8 MHM .i'o Infiuance, for my infurir>g300/. at 6 per Cent. i o fundry / ccompts, paid my Infurance on a John Haonmond, Efq D r 30 _ Oft. 24 Die. 12 1805 itow. 1 1805 Mar. I Dec 26 1805 Mar. 23 May 2.'. &//. 20 850 17 A VM 6 6 381 Martin Unwin D r To Stock - 42 42 90 17 2185 2203 10 9 16 Ifaac Reynolds D r ^omas Prefton, Efq., D r To Cafh paiJ Barnes Hart for repairing my 1805 July 4 8 Per Contra C r By Voyage to Copenhagen in Comp. between i r\ /. 7J By Cafli received in Full - -------- i on 1 lUvJ J)f f f 1 fi UCC U 22 18 By Joram Condenll o f Cadiz, for d Conder ill's Dra/t on m*-, payable to d tf Hammond - - - 3 fo JU 3.3 15 1 7 o 10 850 1805 Oct. 26 1-5 Per Contra C n 100 AW. 27 16 TOO &tc 20 is 100 H 81 17 381 17 1805 Vec. 24 18 Per Contra C n By Calh, received in Full ----.- .- 3 4.0 5 To Ship James, for his -^ Part of Difburfc- , 7O K i 7fi 3 1ft TTn Shin y/y^ff^r - 322 1 <> 19 To William Baktr, Efq. for my Note given to 1000 i Ship James D r 1500 o 2 2 3 3 3 4 4 To Cafh paidr. Young, for Joiner's Work in Full To ditto, paid Tho. Pierce for Rigging ditto To ditto, paid Drjden Smith for Repairs ditto To ditto, paid Nat. WeJIall for Painting ditto To ditto, paid the Blockmaker's Bill ditto To ditto, paid the Ship-chandler's Bill ditto To ditto, paid John Jones for Beef and Pork ditto* To ditto, paid James Thatcher for Bread, Flour, 1 1 1 20 27 40 7 19 700 109 86 4 4 10 R To ditto, paidj. Prtjlwick forCordage,^. ditto To ditto, paid Jo>&/;P^>w^//forSmith*sWorkditto To ditto, paidfundryChargesinrefitting her ditto To Profit and Lofs> gained by the faid Ship 2 7 46 73 207 21329 24169 James Allen D r - 1 1425 & To Infurance on 200/. in the Golde-n Fleece, at p 8 Per Contra C r I. J, 1 T> Qforlr n To Cafh, paid fundry Charges this Month - To CaiSi, paid i'undry Charges this Month 337 1305 Per Contra C r I. s. d. Mar.2] R Bv Drugget ..... n 2 6 8 23 2 By 7*. Prejlon* Efq. abated for my early Pay- ment of 90^. ... t 2 11 May ]4 R By Voyage to Amft. configned to J. Van Hoove 8 5-1 IS ll' June \ 2 6 By Goods for the Accompt of Abr, Van Scbooten 9 36 8 24 7 By Bank Aa; . for Year's Divid. on 10000/. 9 150 28 7 By^r. Van Scbooten' s Ace. Curr. for Commifiion 9 13 13 3 R ,. i n - - R By Norwich Crape c 22 1 U 8 Aug. 12 R By Voyage f Co/ien. for my of the Gain thereof 10 741 8 6 10 By Calh, gained by Johannes Scbeelbafe 2 5 4 7 15 10 By William Warner, for a Legacy left me by my Brotoer ^erax - - 4 1000 20 R By Ship James .... 6 21329 n 6 22 11 By Cnfri rec d - of/iP. 5^r, Efq. \ Yr's.Int. on500/. 2 12 10 Sept. 5 12 By rH.ParfonsJora.Dra backon200/.at(J/frC/. 3 12 _ 1 R C\ ~,\ip Hopewell, gained on the Sale thereof 13 400 _ _ 20 13 Thomas Prefton^ abated on my Payment of 2185/. Uu. Qd. 5 6 2k R By French Wine ..... 2 40 K By John Parrot's Accompt Current ... 14 5J19 2 i R By George Hate's Accompt Cur;ent 14 5 19 R By Sugar in Co. for my ~ Part gained 15 219 18 A } 29 4 By Old S. S. Ann. for \ a Dear's Div. on 1200/. 10 180 A AW. 10 R By Canary - J 28 Dec. 9 7 By Cam recd.of W. Baker, Efq. the Int. cf500/. 3 7 8 4 10 .7 By 7". Jobnfon for aDraw back on 300/. at 8 per Ct. 5 24 ^ 12 R By Torkjhire Cloth 15 12'2 15 6 7 By ditto, for the Accompt of Nat. Keeble - 15 8 10 ' " 17 18 ByTim . Hart and Co. gained by prompt Payment 12 4 18 25 18 By Bank Ann, f or \ a Year's Div. on 10000/. 9 150 30 19 By Wm. Baker, Efq. gained by Prompt Payment 4 2 6 8 R By Thread in Co. between James Severn and Seif 11 415 2 (> R By Hops - ... 1 8 15 3 R 2 era R By Sagathee ..... 3 6 R By Serge ... ... 3 2 6 8 R By Oranges and Lemons ... 16 19 2 10 25107 10 5 Per Contra C r * 1805 R By Profit and Lofs . - t 337 4 10 Q . J805 24 25 May 1805 April 2 1805 May 3 1805 To Cath, for 100 Bags of Pepper, with Charges To Ditto, paid John Adams, for infuring the aforefaid Pepper To Profit and Lofs* gained by the faid Voyage 1805 Mir. 14 Voyage to Amfterdam, configned to Jacob Van Hoove D r - To Richard Lamb, of Harwich, for 100 art. of d. Richard Lamb, of Harwich D r> To William Angtl> for a Draft on me, payable to ditto Angel, or Order, Maj 3 next - William Angel To Cafh, paid in full John Adams D r - To Voyage to Amftrdtm, configned to J. Van tfoevt, fornOO Bags of Pepper loft Jacob Van Hoove's Ace 1 - Curr f * D r - Guil. St. To Voyage to Amferdam, Exch. at 33/. 4*/, Fltmijb) pr Sterling, for 16Z1 3 99 140 54 301 13 10 11 199 99 140 161 1505 May 12 14 1805 April 1 1805 April 2 1805 1805 Vbtf.l 'er Contra Adam** for 100 Bags of Pepper, by him infured and loft y Jacob Van Howit Accompt Current , on the Sale of 100 fr/. of Wheat ... 'er Contra O y Voyage to Amfterdam 9 configned to Jacob Van Howi - er Contra C r Jy Richard Lamb, of Harwich, for a Draft on me payable to ditto Angel, or Order, May 3 next - - - - Per Contra 3y fuadry Accompts Per Contra C r By Jaques VanBroek, Exch. at 33/. 4e young Bo.ok-ketper, and he, per- haps, may wonder how rhe Merchmt moft come by his Money, when A Van Scboottn lives fo far off, and the Balance fo fmall ; buc it it. to be obf-rved in this Caf, that Van Schooten is the Employer, and therefore as the Merchant at London (ells Goods for 9412 15C 15C 20C 30C 50C 196 713 910 690 d. Per Contra C r /. s. T805 /. Off. 14 1 By Cafh, received f Year's Dividend 3 150 D*r.31 R By Balarce, at 93% per Cent. 10000 17 9337 10 R By d for a. Year's Dividend, due thereon - - - 17 150 R By Profit and Lofs, loft by the Abate- ment of its Price, and the Brokage 7 75 9712 10 1805 Per Contra C r May 28 6 By James Allen, on 200/. at 4 per Cent, in the Golden Fleece - 6 8 'July 14 7 3y Sir Humphrey Parfons, on 200/. at 8 per Cent. on Scarlet Cloth 3 id Nov.24 16 By Thomas John/on, on 300/. at 6 per Cent, on the John and Hannah - 5 18 By Profit and Lofs, loft by this Accompt - 7 458 the Premium, then you muft be governed by the 500 Circumftances* and make fuch Perfon or Thing Dr. to Cafh, as the Nature of the Affair requires. See Voyage to Amfltrdam^ Fol. 8. Per Contra C r Rms. Ps. Ps.L. 1805 Paper. Holl. Lawn. June 5 6 By Cafli, at 6s. per Ream, for 1000 n 300 8 6 By Sir Robert John/on, at 3/. per Piece, for - 120 3 360 ~ 12 6 By fundry Accompts, at 2/. 10j. per Piece, for - 100 -" 250 ~ 910 1805 Per Contra C r June 12 6 By Goods for the Accompt of A. fanSckooten, for the net Produce 9 676 14 R By Balance due to me 17 20 him, and makes returns to him byCommiffion : So 69t> 14 whatever is defeSive or redundant at one Time, wi! _ _ eafily be brought to Accompt by the Sale of the iiex* Quantify of Goods received from, or Returns made to the faid Van Scboot ; and fo on from Time to Time, as Occafion (hall happen. Voyage to Copenhagen, in Co. /. /. 4. between Sam. Smith and Self, 180$ each Half D< J*ty 4 Aug. 12 8 10 1463 741 9 8 8 6 To Samuel Smith 9 / Accompt in Comp. Half of the Gain thereof for his 12 R To Profit and Lofs, for my Half of the Gain J* 741 8 8 2946 6 180* Sam. Smith's Accompt Current D r Jufy 4 8 To his Accompt in Comp. for his Half of the Aug. 12 R Voyage to Copenhagen > To Balance due to him 10 731 746 14 13 10 1 1478 7 11 1805 Sam. Smith's Accompt in Co. D r July* 8 To his Accompt Current, for his Half Drawback on 30 Hhds. of Tobacco of the 10 218 3 4 Auv.* 13 To ditto, for his Half of the Goods fold at 9 10 1255 1473 3 4 J805 Hon. Commiff"' of the Cuftoms D" S To Voyage to Copenhagen in Comp. between S. Smith and Self .... 10 436 6 8 Old South-Sea Annuity D r ' 1805 8 To Cafh, at 9 1 \perCtnt. transferred to me 12000 2 10993 14 Sift. 29 14 To Profit and Loft, for Half a Year's 7 180 ^ ^ j 11173 **** 14 6 I. ' * Per Contra O 8 5y Commiffioners of the Cuftomi, for a Draw- back on Tobacco exported 10 436 6 8 10 y Jacques JoUiJVs Accompt Current - 13 2510 2946 6 8 Per Contra C r 8 By his Accompt in Comp. for his Half of the Drawback on 30 Hhds. of Tobacco 10 218 3 4 10 By ditto, for his Half of the Goods fold at Co - i 10 1255 - 10 By Cafh, for his Half of the Gain on the Ex- change of 10040 Rix Dollars 2 t 4 7 1478 7 11 MOMMl Per Contra C r 8 By his Accompt Current, for his Half of the R Voyage to Copgnbagen 3y Voyage to Copenbagn, for his Share of the Gain thereof ..... 10 10 731 74 14 8 to 6 1473 3 4 Per Contra C r j By Cafh, received in Full 2 436 6 8 Per Contra C r I By Cafo, received Half a Year's Divi- dend due laft Michaelmas j 18 i By Balance, a; 91 per Cent. - 12000 17 1095 ] By Profit and Lofs, loft by the Abatement of its Price, and the Brokage 7 4 14 6 1117 14 6 ( 11 ) Thread in Co. between J. Severn A /. and Self, each Half D r 9 To John Marjb, at (is. lQ\d. per Ib. for 5628 11 4185 16 9 To Cafh, paid Charges on bringing the faid Thread home - ^j 17 14 R To James Severn's Accompt in Comp. for his Share of the Gain 11 415 2 R To Profit and Lofs for my Share of ditto 7 415 2 5033 16 11 Jbhn Marih, of Manchefter D r - To fundry Accoropts 4185 16 James Severn's Accompt Curr'- D n 9 To his Accompt in Comp. for his half of Thread bought of J. Marjh 11 2092 IS 9 To ditto, for his Half of Charges on the faid Thread ; i i *T R To Balance due to him ... ! 1 17 415 i / 2 Note, Obferve the Index under Note 2, July 28, p. 13, 251fj 18 in the Wafte Book, concerning any Partner's Ac- compt Current giving Credit for his Part of Goods fold } but not paid for. 14 James Severn's Accompt in Co. D n To his Accompt Current, for his Half of Thread fold T. Hart and Comp. - I 450 14 To ditto, for ditto, fold for ready Money 1 450 14 V To ditlo, for ditto William Evans 1 450 19 To ditto, for ditto James A Hen 1 450 19 To ditto, for ditto Sir H. Parfons 1 450 19 To ditto, for ditto William Baker, Efq. 1 2bo IS 2516 18 ( 11 ) Per Contra c r f. 1805 fc Aug. 3 9 10 By Tim. Hart and Comp. at 1 S/. per 11. for By Caih, fold A. Sanders, at 18/ for 100U 1000 12 2 900 900 Sept. 24 Dec. 28 14 19 By Sundry Accompt?, - at IS/. for 1000 1 f )OO 3 900 29 30 19 19 By Sir Humphrey Parfons, at 1 Ss. for By William Baker, fcfq. at 17; , for 1 \J\J\J 1000 628 3 4 900 535 5628 5033 ) 805 Jui) 17 1905 9 Per Contra C n By Thread in Camp, between James Severn and Self, each Half - - - - - - 11 4185 Per Contra e July 28 9 By his Accompt in Comp. for his Half of Aug. 3 10 By .ditto, for ditto, fold for ready Mot.ey - 450 Sept. 24 14 By ditto, for ditto, fold William tivans - _ - 450 Ac. 28 19 By ditto, for ditto, fold James Allen - - . - 450 29 1 19 By ditto, for ditto, fold Sir H. Parfont - - 450 30 [[) By ditto, f^r ditto, fold William tinker^ Efq. 11 266 . 2516 t 1805 23 9 9 Per Contra C r /By Accompc Current, for his Half of Thread 1] 2092 By ditto, for his Half of Charges on the faid T^ I 0,1 Dec. 30 R 1 By Thread in Comp. for his Share of the i f ain t"nf*r*OT 4 -I * 2516 K 16 16 18 18 17 18 1805 1v!y 28 lee. 17 18 ( 12 ) Timothy Hart and Comp. D rs lo 'Thread in Comp. between /. Severn and Self - To fuadry Accompis - 11 900 1125 2025 1 805 fag. 6 10 1805 'Aug. 6 10 1805 Aug. 6 Sept. 24 14 10 1805 Aug. 6 SV//. 22 12 13 John Herbert To Ship James - 12 19 John Smith. To Ship James D' 12 19 William Evans To Ship 'James - To Thread in Comp. payable in 6 Months - 12 400 James Jackibn To Ship James - - D 1 To fundry Accompts - - 12 1174 19 R2 1805 Per Contra C r 1 14 By Ca(h received in Part - 3 300 Dec. 1 16 By oil to, ditto - 3 300 17 IS By Nathaniel Keette of Hull, for Ktebli '< Draft on me, payab'c to d Ifart and Como. - - 15 1125 R By Balance, due to me - 17 2025 1805 Per Contra Aug. 23 11 By Calh, received in Full - - - - 2 12 19 1805 Per Contra C r Aug.ZS n By Ca(h, received in Full - 2 12 19 1805 Per Contra C Aug.lS n By CaOi, received in Full - - 2 12 19 R By Balance, due to me March 24 next - 17 400 1805 Per Contra C r - Aug. 23 11 By Calh, received in Full - o 1219 Sept. 23 13 By fundry Accompts GOO R By Balance due to me -- 17 1174 Aug. 6 Sept. 24 27 1805 Aug. 8 10 1805 Sept. ' 1805 Sept. 9 12 1S05 Sept. 9 Thomas Jones To Ship James - D To Thread in Comp. for a Draft on him, re- ceived of William Evans To Yorkjbire Cloth Jaques Jolliffe's Ace 1 - Curt* To Voyage to Copenhagen - - Ship Hopewell, D r To Cafh, paid in Full to Andrew Collins - - To Profit and Lois gained by the faid Ship - Voyage from Barbadoes, in Comp. with J. Parrot, George Hale, and and Self, each One Third D r To Timothy Sutton, for 45 Chefts of Sugar - Tim. Sutton at Barbadoes To Balance, due to him - - - - /. /. 6 12 19 11 300 15 425 725 , I 10 2510 2 1200 7 400 1600 13 167 13 17 167 1805 Per Contra O /. /. 4ug. 23 7 2 12 IP Oct. 22 14 Bv CTstfl^ fcc^iv f *n in P^rt - 3 300 R 7 425 ^ 725 E 1805 1805 to Per Contra C r By Cafh, received of Johannes Scbeelbafe - - 2 2510 Per Contra C r Sept. 7 13 By Cafh, received of Abraham Sanders, in Full 2 1600 1805 Per Contra C r Sept. 15 13 By Sugar, in Comp. with Parrot, I'ale, and Splf fnr i> Chpfls 15 167 13 1805 Sept. 9 12 Per Contra C n By Voyage from Barladces, in Comp. with Parrot, Hale, and Self, for 45 Chefts of Sugar 13 167 13 1805 Seft. 9 1.5 #""> ^ IS05 &;/. 22 1805 Sfpt. 9 15 22 1305 Stpt. 2? (2 IS R R 13 12 3 R R 3 John Parrot's Acc r - Curr f - D r To his Accompt in Corap. for his J. of Sugar 14 14 7 ;. 55 22 L s 1 19 IS* d 9 6 2 1 8 S 9 6 2 \ 8 8 To ditto, for his -|- of After-charges on the To Profit and Lofs, for his | of the Sale of 14 14 4 7 17 4 298 2P8 55 22 5 213 298 298 17 i 19 19 1 1 John Parrot's Ace 1 - in Co. D r To his Accompt Current, for his ^ of Sugar George Hale's Acc f - Curr*- D n To his Accompt in Comp. for his of Sugar To ditto, for his | of After-charges on ditto To Profit and Lofs, for his i on the Sale of George Hale's Ace 1 - in Co. D r - To his Accompt Current, for his $ of Sugar 1805 1805 ept. 9 15 22 1805 ept. 22 1805 '*//. 9 22 Per Contra O f. /, 13 3y his Accompt in Comp. for his -j of Sugar l^i ^^ /" 1 1 l <\ nno i 12 Per Contra C r By his Accompt Current, for his of Sugar 1 4 55 17 13 By ditto, for his j- of After-charges on ditto 22 ^ R By Sugar in Comp. for his % of the Gain thereof 15 .219 298 18 1 Per Contra C r 13 By his Accompt in Comp. for his J. of Sugar OQQ i i'r 12 Per Contra C r By his Accompt Current, for his l of Sugar 13 By ditto, for his |. of After-charges on ditto 14 5^ 17 R By Sugar in Comp. for his j of the Gain 14 15 219 298 1 8 1 d. 1805 Sept. 1 i 12 Yorkfoire Cloth D 1 PCS. To fundry Accompts, at 11. 10/. per 1152 4 Dec. 12 R To Profit a'.d Lots, gained by this Ac- 12 15 1275 1805 Dec. 17 18 R Nathaniel Keeble, of Hull D 1 - To Timothy Hart and Comp for Keeble s Draft on me, payable to G Hart and Comp. - - 12 17 1125 405 1530 5 1805 Sept. 1 1 Dec. 12 12 17 Yorkfhire Cloth for the Acc u of N. Keeble D r PCS. To Cafti, paid Charges in bringing home 50 To fundry Accompts, for tne Cloie - 2 11 413 425 4 15 1805 Sept. 15 22 13 R Sugar in Co. with Parrot, Hale, and Self, each One Third D r Ch. C. qr. Ib. To fundry Accompts at I5j Ster- ling per C. with Charges for 4-5 223 2 7 To ditto for two Partners Shares 231 439 9 Ifi __ R To Profit and Lofs, for my \ of 7 210 18 894 5 1805 Sept. 22 13 William Harman D r . To James Jack/on , for a draft on d p Harman y 1 400 d. 11 1 805 Sept. 27 Off. 3 Dec.. 1 2 1805 Sept. 1 1 Dec. 12 1805 Dec. 12 1805 Sept. 22 1805 Off. 18 1 17 12 12 17 13 R 14 Per Contra ( By Thomas Jones, at 8/. 10s. per Piece, for By Calh, at 8/. 10/. per Piece, for By J. Hammond, Efq. at 8/. 10;. per Piece, ffrr yc. 50 50 5( 150 13 f 15 15 5 12 !7 3 425 425 425 1275 1125 405 1530 5 5 4. - - 4 4 Pfer Contra C r By Torkjhire Cloth, for 150 Pieces - - ' By ditto for his own Accompt for the nett 425 Per Contra ( By John Hammond, Efq. at 8/. 10;. per Piece Jr. k J50 894 5 ?er Contra c B y James Jackfon, at 4/. per C. for 4 By Balance, for the Defeft - Note 1. The great Gain made hy this fuppnfed to arife from fome Accidei the Price of Sugars in general. 2. The Defeft of -j arifes from the Ga of which is not reducible to Monej C r h. C. qrs. lh. 5 223 2 7 Sugar may he it that enhanced /', the exadl -J r 4 894 5 i I r T 400 ~ D er Contra c r - s 1805 O<2. 28 29 1805 AW. 15 1 805 Alw. 15 IS 05 Dec. 22 1305 >ec. 13 16 Voyage to Barbadoes D n To fnndry Accompts - To Brandon George, for Infurance, at 6 per Cent. Nott t At pa?e 13, Timothy Button at Barbados^ ftands Dr. to Balance in the Sum of 167/. 13*. 5| Per Contra C r ' 1805 Rials. A*. IS 18 By Oranges and Lemons, for 150Chefb | 1200 16 33 15 1805 Dec. I \- 17 Per Contra C r< By Voyage from Cad'x, for 150 Cherts of Oranges and Lemons - 16 33 15 Per Contra C n Cherts of Chefts of ChefUof 1805 Ch, Or. Sev. Or. Lemons. Ptc. 2fi ia By ffaac Reynolds, at i Us. per Cheir, for 50 5 42 10 By Balance, unfold, j 50 50 17 4(J it 89 4 > S3 - "- it. 3r T 1 505 Sffit. 22 Balance D r To Abraham Van Sclooten's Accompt Current To fugar in Comp. for a Defeft To Error on the Cr. Side - - To Cafh remaining' in Hand, carried to the next Books ------- To Hops unfold, at "28s. per C. 3 Bags, wr. 9C. To lijlon Wine, unfold, at ll.per Hhd.2 Hhds. To Sauathee, unfold, at 2s. Qd. per Vard, 50 Pieces, qt. 600 Yards - To Serge, unfold, at Is. per Yard, 50 Pieces, qt. 700 Yajds To Sir Humphrey Par/ons, due to me "June 29 next To William Baker, Efq. due to me To Brandon George, due to me To John Hammond, Efq. due to me To Martin Unnvin^ due to me - To Jfaac Reynolds, due to me To Bank Annuity, at 93| per Cent. 10007. To ditto, for Haifa Year's Intereft due thereon To Old S. S. Annuity, at 9\per Cent. 1000A To 'Timothy Hart and Comp. due to me To William Evans, due to me - To 'James Jackfon, due to me To Thomas "Jones, due to me - - - To Voyage to Ba.rla.does, not yet difpofed of To Oranges and Lemons, unfold, 50 Chefls of Ch. Oranges, and 50 Chefls of Sev. Oranges Note, The third line from the Top, having the Index prefixed to it in the Margin, (hows that it was in- ferted, to balance the Error committed en the Cr. Side of the Accompt, 9 20 '_ 3 i 4 1335 4170 J433 48 537 30] ( J 2D46 6 8 Voyage tQCopenbagenlifca. bet. .^'.&SeU 10 29 46 G ^ 1478 7 11 Samuel Smith's AccompL Current [Q 1 47 8 7 til 1473 3 4 Ditto, in Comp. - 10 U73 3 4* 436 6 8 Hon. Cornmiflioners of the Cuftoms 10 436 (j a 11173 14 6 Old South-Sea Annuity - 10 180 | , 5033 10 1 1 5033 IG: 4185 10 1 1 41 6 o 10 V 2101 15 6 James Severn's Accompt Current 1 1 25 1 6 13 2510 18 T"%* * " f^ 11 25 1 6 IS ~. 2025 Timothy Hart and Co. - * ['2 1725 12 19 * ' .- 12 12 1(1] 3 12 19 4- 3 4- 12 12 .;p A] O I G 3 TJf'IJ* E* i i ) i *} [f) < 3 r 1 1187 I V 4 4. 3 4- \ 12 311: ij 3 737 19 3 $ "T**/ *V 13 612 19 "I 2510 Jacques JoHijfc's Accompt Current - i;> 2510 1600 - n ICiOO ~ 167 13 5} Voyage from Barladoes - , - 13 167 13 5* .. Timothy Sxfton, of Barbados* 13 107 13 5J 298 I 8 John Parrot's Accompt Current 11 298 1 y 298 1 8 14 298 1 8 298 1 6 George ffale's Accompt Current M 293 1 298 1 8 i ,i 298 1 3 1273 15 1275 1125 Nathaniel Ke-.ble, of Hull ... 1,5 1530 5 4 425 York/hire Cloth for theAccompt ofN.Kedk 15 425 894 5 A 15 894 5 TTLL1 * 400 4 15 400 f 201 12 y Voyage to Barbadoet - . - * - 16 161 2 31- Jacques Fan Broek - K ir>i o 3* 33 15 Voyage from Cadiz .... 16 33 15 33 15 , - 10 33 15 - _u 70 1 6 Oranges and Lemons - - - - 16 42 10 * 20 __ 3 1 - 1174 1 1 4 J43158 4 4- 10 143158 4 10 fecend Ledger. 1 1 The CASH-BOOK. 1805 Cafh D r /. /. a 1 . Mar. I 1 To Stock brought from the laft Month I 8099 4 2J 2 1 To Sir Robert Johnfon, received in Full 3 30 6 2 To Ship Jameiy received in full of JohnHerbert for r I On $ To Ship Jamzs, received of Capt. John Smith I O 1 9n 17 2 To William Baker, Efq. received in Part - 4 1 O 125 |~ 20 g To Canary, for 1 Pipe, fold to William Delia 1 30 r _ i ^ S3 2 To fundry Accompts -*---- J74 8708 4 2l 1805 April 1 Cafh D r To Balance brought from the laft Month - 6989 8 7| 10 3 To Ship James, received of William Evans, in Full for -^ 6 125 12 3 To Ship Jamet> received of James Jacbfon, in Fnl! fnr * 7 0-1 14 3 To Ship "James, received of 7 bomas Jones, in 1 /',' Fii'l fnr * 1 9 " (; 1. am An?el, for Lamb's Draft on me, pay- able to d ^g/ 8 99 fe . (> 4 By Ship Jfimt.s, paid John Pepi^fll, in full for Smith's Work - - 6 7 3 ; i 1 6 10 5 By Robert Uxlcy, paid him in Full 6 9 22 3 By Bank Annuity, at 94-l.fierCcnr. with Erokape y 94 12' 10 2J 5 3y 'JT&ot&at Prejlon, Elq. y&\<\ James Hart in lull 1 ; for repairing my Dwelling-Koufe 5 17 y 6 Si- 6 By Houie-Lxpenfes, paid {unary Charges this Month ... i 43 11 2 R By Balance remaining in Hand, carried to the ix ! xi Month ... 7 1.50 O I " -4- T 17007 8 7i ( 2 ) , IS05 Cafli D r /. f. 207 5 28 31 1 1 By Ship H Month - - _ 7 22; 12 0' . R By Balance remaining in Hand, carried to the next Month ... 1131 o 12 3 T2 13SO-1 6 __1 oaf i |Ca(h D r ' TO Balance brought frotn the laft Month - 1131 8 s. 12 3 1 4. To Timothy Hart and Com p. received in Part 12 300J 3 1 4 To Yortjlihe Cloth, received in full for 50 Pit-crs 15 425 - 6 14 To IFilliain learner, received my Legacy in Full 4 1"0:) - 10 14 To old S. S. Annuity, received Half a Ycar's> I Dividend on 12000/. due Michaelmas laft 10 180J- , 14 14 To Bank Annuity, received Half a Year's Dividend on 10000/. due Miflfummer lalt 9 150 18 14 To William Harman, received in Full 15: 400- 22 14 To Thomas Jones, received in Part 13 .S ()()' . 26 15 To Martin Unwin, received in Part 5 100- . 14173,12 3 18Q5 Cafh D r JVW. 1 To Balance brought from the laft Month - 113827 1 1 -V 1 j To Samuel Fainnan, received in Full 4 IOQ 10 16 To fandry Accompts - - 38 S is Ifj To Serge - 3 It) 6 8 27 16 To Martin Uniuin, received in Part 5 100- 28 16 Tojaques Van Brock, received in Full 16 161 2 3* 14242 IS \ 1805 Cafh D r Dec. 1 To Balance brought from the lair Month - 12715 4 6*. 16 \ o Timothy Hart and Comp. received in Part 12 300 6J16 To John Hammond, Efq. received in Full 5 30 9:17 To fun dry Accompts 507 S 4- 13 17 To Tfomas Preston, Lfq. received for the Re- pairsofmy Dwelling-Houfe 5 i' / c 6 20 : 18 To Martin Univin, received in Part 5 100 24 18 To Jfaac Reynolds received in Full 5 42 - 27 19 To James Allen, received in Full 6 8 - 28 19 To Thread in Cornp. between James Stvcrn and Self - 11 900 - 14(J2 o - The End of the ( s ) 1805 Per Contra C r \ /. s.\ d. O&.G 14 By William Warner, paid him in Full '\ 300 __ By Voyage to Barladoes - 16 ]9 17 6 olik"; By Hoiiie-Expenfes, paid fundry Charges this Month - 7 26 13 8 KiBy Balance remaining in Kand, carried to the next Month 13827 1 1 14 173 13 3 130.5 ] Per Contra C r Aw. 1 13 B) William Lowficld, Efq. paid him in Full 4 400 7 !3;By Th'jmas Johnfan, paid in Part - ' 5 100 30 !r By Sir Robert Jotyn/ott, paid him in Full By Houie-Expenies, paid lundry Charges this ' 3 1000 fc- Month - . - - 7 27 i 3 6 R By Balance remaining in Hand, carried to the nexi Month ^2713 4 C, 1 4-24-2 IS j --. 1 803 Per Contra C r T )cc, 10 17 By Thomas John/on t paid my Infura:ice on a Freight loit 3 276 17 IS By Timely Li art and Comp. paid them \'2 1120 2 18 18 By Oranges and Lemons, paid Freight, Cut- torn, &c. 16 36 6 viz. I. PROPER ; wherein the Merchant Trades by and for himfelf ; which is either Dome/tic, i. e. Inland and at Home ; or Foreign, i. e. Abroad. II. FACTORAGE; wherein the Merchant acts as a Factor in Com- rniilion for one that employs him ; and this alfo is either Dome/lie or Foreign. III. IN COMPANY; wherein two or more Merchants join together iu Trade, and have each a Share of the Gain, or bear * S!rr;re of the Lois, in Proportion to his Share in the Stock ; as is taught in the Rules of Fcllwvflup. I. Of-PROPER ACCOMPTS. I. DOMESTIC. In receiving and paying Money. . When an Inventory is taken of the Ready Money, Goods, Voyages, and Debts belonging or owing to me; Rule, Dr. thofe feveral Parcels and Parties, Cr. Slock or Principal. Cafe 2. When an Inventory is taken of the Debts owing by me; Rule^ Dr. Stock or Principal, Cr. the feveral Parties to whom the fame are due. Cafe 3. When Money is received of one Man for the Ufe of another, or foj: his own Ufe; Rule, Dr. Cafn, Cr. the Perfon for whofe Ufe it is received. The fame when Money is received fur Goods formerly fold. Cafe 4-. When Money is paid to one Man -for the Ufe of another, or for his own Ufe; Rule, Dr. the Perfon for whofe Ufe it is paid, Cr. Cafli. The fame where Money is paid for Goods formerly bought. Cafe,5. When Money is lent; i\j i 11 ic nv.c*rui}/i. ui - Cafe 4. When I fell Goods in Commiflion for Part ready Money and Part Truft ; Rule, Rule, Dr. the Buyer for what he owes, IDr. Cafh for what Is received, Cr Goods for the Accompt of by Sundry Accompts. Cafe 5. When I barter Goods in Commiffion for other Goods; Rule* Dr. the Goods bought, Cr. Goods for the Accompt of Cafe 6. When I fend Goods of my own to my Employer, with the Charges paid on (hipping them ; Rule, Dr. Goods for the Accompt of to Sundry Accompts, or Dr. my Employer's Accompt Current to Sundry Accompts, Cr. the Goods fent out, Cr. Cafh for the Charges. Cafe 7. When I buy Goods for ready Money, and fend them directly to my Employer, with the Charges paid on them; Rule, Dr. Goods for the Accompt of Dr. my Employer's Accompt Current, Cr. Cafh for the Principal and Charges. Cafe 8. When I buy Goods upon Truft, and fend them directly to my Em- ployer, with the Charges paid on them ; Rule, Dr. Goods for the Accompt of to Sundry Accompts, or Dr. my Employer's Accompt Current to Sundry Accompts, Cr. the feller for their Value, Cr. CaQi for the Charges. Cafe 9. When Bills are drawn on me by my Employer, for Goods fold, and are payable at Ufance; Ruk, Dr. Employer's Accompt Current, or Goods for the Accompt of .. - Cr. the. Perfon prefenting the Bill. Cafe 10. When I pay the faid Bill prefently ; Rule, Dr. the Employer's Accompt .Current, or Goods for the Accompt of Cr. Cafb. Note 1. The fame is to be obfer,ved when Money is remitted by me to my Employer, before he draws on me. 2. When Bills of Exchange are booked upon Acceptance (as fometlmes It may be ne- ceflary) draw two Accompts, one of Bills payable, and the other of Bills receivable, in ih* Ledger: the former muft be naade Dr. to my Factor's Accompt current, and the latter muft be made Cr. by it. Cafe 1 1. When Goods inCommiffioa are all fold, how muft the Accompt 8 be clofed ? Rule, Dr thofe Goods to Sundry Accompts, Cr. Cafh, or Charges of Merchandize for the further Charges on them, as Porterage, Cartage, &c. Cr. Profit and Lofs for the Commiflion and Warehoufe-room. 2. FOREIGN. Cafe 1 . Goods in my Pofleffion fent to my Factor, by Order of my Em- ployer ; Rule, Dr. Voyage to configned to for the Accompt of (my Employer) to Sundry Accompts, Cr. Goods for the Accompt of (my Employer') Cr. Cafli for the Charges. Cafe 2. When thofe Goods are infured, and [ pay the Premium prefently; Rule, Dr, Voyage to configned to for the Accompt of (my Employer) Cr. Cafh. Cafe 3. When I do not pay the Premium till afterwards; Rule, Dr. Voyage to (as above) Cr. the Infurer. Cafe 4. When I receive Advice from my Factor, that the Goods fent to him for my Employer are fold ; Rule, Dr. fuch Factor for my Employer's Accompt, Cr. Voyage to for the Accompt of (my Employer.) Cqf? ( 11 ) Cafe 5. When my Factor Informs me that he hath made an Abatement for Defects, tefc. found afterwards ; link, Dr. Voyage to for the Accompt of (my Employer) Cr. fuch Factor for the Accompt of (my Employer). Cafe 6. When Goods are returned to me from my Factor, for Goods fold by him for my Employer; Rule, Dr. the Goods received for the Accompt of my Employer, Cr. that Factor for the Accompt of my Employer. Cafe 7. When I pay charges thereon ; Rule, Dr. Goods received for the Accompt of my Employer, Cr. Cafli. Cafe 8. When Goods returned from my Factor are conligned directly from him to my Employer; Rule, Dr. fuch Employer's Accompt Current, Cr. Factor for my Em- ployer's Accompt. Cafe 9. When Commiffion is due to me from my Employer, for Goods fold by my Factor ; Rule, Dr. Voyage to for Accompt of (my Employer) Cr. Profit and Lofs. Cafe I'O. When I make Abatements afterwards, and for b,ad Debts; Rule, Dr. Factor's Accompt Current, Cr. the Perlon to whom the Abate- ment is made, or whofe Debt is loft. Cafe 1 1. When I pay Charges on Remittances, and Pottage of Letters; Rule,Dr. Factor's Accompt Current, Cr. Cam, or Ghargesof Merchandize. Ntte, When Goods in Commiflion are all fold, the Produce clear of all Charge* is called the Neat Proceed, fot which Dr. Good: for the Accompt of Cr. Factors sltcompt Current. III. COMPANY ACCOMPTS. 1. Myfelf keeping the Accompt, and having the Difpofal of the Goods. Cafe 1. When Goods in Company are bought by me for ready Money; Rule, Dr. thofe Goods for theCoft, and Charges (if there be any) Cr. Caih : Then Dr. Partner's Accompt Current, Cr. his Accompt in Company fur his Share due to me. Cafe 2. When Goods in Company are bought by me on Truft ; Rule, Dr. thofe Goods for the Coft, and Charges (if there be any) Cr. the felling Man: Then Dr. Partner's Accompt Current, Cr. his Accompt in Company for his Share due to me. Cafe 3. When Goods in Company are fold by me for ready Money ; Rule, Dr. Cadi, Cr. Goods in Company: Then Dr. Partner's Accompt iu Company, Cr. his Accompt Current for his Share due from me to him. Cafe 4. When Goods in Company are fold by me on Truft; Rule, Dr. the Buyer, Cr. Goods in Company : Then Dr. Partner's Ac- compt in Company. &c. for his Share due to him as above at Cai'e 3. Cafe 5. When Goods in Company are fold to myielf; Rule, Dr. thofe Goods for proper Accompt, Cr. Goods in Company : Tlxn Dr. Partner's Accompt in Company, 5egatc, York. 14 DAY USE RETURN TO DESK FROM WHICH BORROWED LOAN DEPT. This book is due on the last date stamped below, or on the date to which renewed. Renewed books are subject to immediate recalL JOT ~^M