1. business and industrial

HOW TO MAKE BUSINESSPAY;
"s-
:'
"
.
t
:
OR.
THE
OF SUCCESS
PRINCIPLES
TRADE.
BY
THOS.
S, MILNER.
I
MONTREAL:
PRINTED
BY
GEO.
NOLAN, 32
GREAT
1865.
ST. JAMES
STREET.
PREFACE:
This
in
is
the
work
has
and
people,
is
much"
so
it
is
however-people
plain,
in
trade-find
it
is
of
author
in
the
they
the
principles
of
principles
are
every
relating
to
the
lessons
nature,
useful
and
in
for
acquired
he
knowledge
to
be
trusts
as
in
he
regards
this
a
long
may
the
treat
in
days
it
too
the
of
experience
to
means
his
the
in
business
brother
The
place
general
general
and
competition
has
of
in
stock-taking
much
Author
ness
busi-
to
was
These
of
success
business
business"
up
the
of
whose
kind.
these
of
pursuits
pursuits
of
reason
correctly.
undertaking
work
business
it
of
works
The
from
upon
It
has
that
authors
removed
posted
be
proportion
principles
and
;
kind
In
large
engrossing
whatever
every
business
nature"
commercial
of
example.
In
business.
he
in
trade
the
on
to
object
cannot
man
in
far
when
imperfect.
and
task
so
engaged
applicable
"book-keeping,
rivalry,
are
work's
those
success
the
its
in
write
incapable
are
present
of
hands
for
a
conTiction
required.
much
age
such
few
to
books
write
to
that
general,
leisure
no
by
engaged
capable
is
present
in
exceedingly
so
however
commerce,
the
systematic
so
to
are
in
deeply-seated
a
work
a
engaged
become
relating
to
such
that
surprising
perfectly
existence
that
mind,
Author's
expanded
its
owes
all
made
and
imparting
traders,
matters
use
human
some
of
INTRODUCTORY:
THE
ORIGIN
is
It
but
other
words,
must
have
been
doubt
that
by
barter
no
on
was
the
attention
metals
precious
the
finding
directed
We
be
to
readily
can
for
the
imagine
this
which
ki:
this
of
lent
arrangement
the
assumed
which
with
done
mankind
and
The
of
of
par^
every
with
with
exists
the
all
the
the
comforts
different
grades
mutual
The
articles
and
in
requirements.
which
luxuries
society
All
the
of
which
are
hang
on
of
trade
a
linked
one
equiva
never
have
it
would
be
not
time
the
business,
is
as
to
in
furnish
necessaries,
refined
taste
together
by.
another
more
life
present
demands
nature
an
could
kind
purpose
impetus
still
of
which
every
on
stitute
sub-
"
assuming
At
in
characterises
now
task
a
venient
con-
ended
and
without
necessaries
the
least
carry
world.
facility
and
pleasure.
or
to
of
at
or
comfort
any
facility
utmost
task,
convenient
would
which
extending
exchange
the
"
unpleasant
an
daily
most
commerce
proportions
durable,
a
search
Indeed,
commodities,
are
forms
gigantic
for
.ntic
gi^
proportions
bo
"\
trade.
to
gave
being
This
and
ease,
.
mode
impracticable,
finding
best
man
carried
was
instances
many
goods.
the
and
There
This
goods.
for
in
or,
;
man
intercourse
towards
substitute
portable
and
this
in
existence
existence.
man's
which
and
cumbersome,
naturally
was
in
manner
while
began
between
with
^goods exchanged
"
in
race
our
co-eval
TRADE.
intercourse
commodities
of
almost
extremely
found
of
exchange
the
commercial
members
few
were
OF
PURPOSE
that
quite apparent
there
is
AND
even
craves.
the
bond
for
the
6
of
moans
exists
which
be
"
is attended
of
by
is
already indicated,
life.
We
would
The
object which
and
dilfcrcnt
of
laying
fixing on
mistaken
their
own
which
Almost
than
and
their
there
it
late to
the
of
business
the
nature.
the
a
"
who
were
the
of
when
"
who
kind
of
conduct
[As
these
following pages,
The
it would
be
a
in
cast,"
the
taken,
pursuit
it is too
when
It
repine.
to
themselves
calculation
economy,
waste
be
in such
leading qualitieswhich
his affairs in such
qualificationsare
ever,
how-
discover
to
cannot
find
may
are
is
sense,
fession
pro-
pursuit which
steps taken
calculating
attention, courtesy,
the
useless
course
it.
requires
^but that
die
the
those
best
find
life is spent
ones
body
the
enter
gen3ral
a
of
Circumstances
great pains
of
every
in
proper
too
frame
the
can
cannot
of
the
to
men
particularcalling
man
Speaking
and
prosperity.
or
possesses.
young
it is
duty
"
a
past,
make
man
to
that
portion
But
arithmetic
regards
success
best
retrace
due
on
doomed
adapted,
pleasure
is
one
either
are
never
some
discovery,
enters.
becomes
enables
them,
this
position to
in
for
make
he
young
were
for
which
impossible
few
are
seeing that
"
mind
and
for
Thousands
carelessness
adapted
adaptation
is his choice.
natural
To
which
This
dispositionof
renders
is most
is better
they
Before
years.
guardians,
either
derive
cannot
person
which
a
which
for another.
often
then
pursuits for
they
every
the
it.
their
that
on
livelihood,
a
physically.
and
others
possible,discover
if
callingsjust through
of
or
life at
out
from
adapted, mentally
making
later
ones
ought,
one
every
of
means
of
in choosing
induces
which
to that
for
competency
a
up
part,
wear
the
"
is best
have
to
professions
profession
a
he
which
akin
as
callingas
a
in view
have
persons
profession,is
of
choice
the
trade,
comforts
and
necessaries
the
position
of
of
purpose
the
the
that
thing
variety
a
The
speak shortly on
mercantile
choose
to
Such
wants.
supply
to
nection
con-
ordered
has
nature
desirable
most
here
relates business.
the
of
variety
a
while
and
agreeable kind.
an
the
agriculturist,the artizan,
;
a
than
easilyseen
more
the
between
it becomes
dependence,
connection
is
professionalman
the
merchant,
this
Nothing
sustonnnco.
a
mind
manner
time
on
to
will end
of
human
severallyin
devote
as
which
as
knowledge
treated
of
of
cast
merely
^not
"
space
the
to
this smnll vohimo to the public,
wo
thornhere.]In committing
of the principles
of success in tindo
feelconvincedthat a study
himself to
willbenefitevery one who applies
which it treats,
on
the
and
task,
many
of
measure
duo to
we
fortunes.
a
success
hopethis studywillbo
For ourselvo^!,
can
wo
the
means
of
trulysay
which attendedour business
career, was
observanceof them.
rijiid
making
that
tlio
mainly
TO
HOW
MAKE
PAY;
BUSINESS
OR,
"b^
f HndpUi^
S^\HU$$
$t
"vHdt
m
CAPITAL.
To
render
essential
at
of
The
within
puts
gaining
the
his
gives
discount,
considerable
of
It
buying
establishes
It
is
found
his
is
by
out
the
at
certain
interested
in
It
times
to
how
a-days
now-
parties
It
of
thereby
business
soon
him
to
him
gives
credit
saves
success.
cash,
decided
very
capital
to
next
for
also
advantage.
is
able.)
valu-
most
position
man's
a
besides
is
conferring
acknowledged
in
engage
the
having
to
business
successful
strain
that
business
do
by
far
so
with
requires.
dealers
were
nerve
every
other
many
We
to
meet
On
advantages.
the
number
greater
less
capital
think,
interrogated
at
however,
on
this
thing
some-
tunities
oppor-
the
from
ance
annoy-
.
of
is
and
nature
chance
largo
a
the
to
goods
end.
year's
(and
astonishing
of
it
be'invested
demands
double
a
amounts
at
credit
one
purchase
which
its
successful^
capital equal
of
every
the
power
and
supply
to
possession
business
a
comfortable
adequate
sum
a
outset.
extent
It
that
the
business
any
his
engagements,
the
other
of
their
persons
if
point,
the
who
than
command
that
it
hand
the
most
prevailing
10
Bankruptcy
of
error
his
has
in this way
goods ;
always
rule he receives
a
as
dependant
extent
is exercised
of cash
escape
brother in trade.
borrow
at
the
much
very
The
keeps the
mind
feel
on
with
the
world.
He
knows
his
defection
of
by
and
nerve
prosper.
his
are,
it often
of
the
date
the advent
rack,day
it often
and
The
it has
it
and
lull in
a
that if he
or
puts
and
his character
on
to
go
strains every
laudable
trade,or
transactions,
happen when
wi'l
fate,society
all in his power
effort
strong
that
of
bills.
some
The
those
severe
his
as
the
rence
occur-
least desired,
on
mind
driven the poor
and
careworn
poor dealer's mind
to meet
means
cogitationsturn
frequentrepetitionof
effect both
shattering
where
eye
ruin,his further chances
does
night,devisingways and
that
occurs
after all.
that
; that
they could be least afforded,precede by
when
certainly
and
short
account
an
responsibilities.
him
undesirable
every
But
happens
untoward
some
trader
honest
opened
construction
forth
puts
it
Every
an
this,he
demands.
to meet
efforts
lo
He
expediencyis,that
he has
in
such
the
Knowing
career.
of
drawbacks
serious extent, and
a
in
be too charitable
and
to
been
have
out
is upon
him
day realize
one
means
will not
on
impared
his
greatest tenrcity; that if chance
land
part
own
fortunate
obliged to
progress, he cannot
obligationsand
the world
the
with
prosperityare
any
of
eye
course
his
on
feels his
He
rack.
business,that
commencing
that the
will trace
the
on
continually
must
A
ested
inter-
again claim
and
above
of this
harassingeffect
most
is
profitswould
the
were
great
a
him.
readysupply
a
more
he
that
some
his
that
augmented, indeed,
his way.
made
has
all
of his business yedr, that
end
find at the
fail to discover
time
same
he
disadvantageshe
by
of his
share
frequently happens
liquidatethe billswhich now
acquaintance. Should
after all his
the
It
to
money
fall to
and
him,
had
only be
can
is to
he
supply
justly so, by
and
him,
over
parties. Bargains which
those who
of
who
trader
highestpricefor
the
discount, and
no
the great
to
The
funds.
to pay
the mercy
upon
sharp surveillance
explicittestimony
sufficient
without
commencing
commences
bear
examinations
sufficient funds."
with
commenced
be, "We
would
answer
such
body.
man
an
to
them,
are
seek
a
on
and
fruitless
out
ordeal has
Cases
is
on
a
most
record
temporary
I
11
relief from
such
bottle; and
the
have
courses
Every
is
which
act."
not
These
give them
by
cases
and
obligations
do
allowing a
reasonable
time
Every
who
in
of
"
one
There
money.
With
do
silver
a
those
who
are
There
is much
comes
as
on
with
upon
truth
in the
who
who
exhausted
last to
at
This
saying
doubt,
scarcelyknew
the
their
the
to
right mind,
and
son
by
have
almost
of
last coin
parents
in trade.
lightly
vant
obser-
some
of
dissipation
We
how.
to
read
money
of
countless
settingto
work
of
lesson
a
What
"
framed
years
heads
as
the
to
says,
was
Many
the
well
portion
which
made
furnish
as
says,
mortals
fortunes
over
should
career,
his
proverb
reference, no
persons
coming
similar
a
proverb
of
passed
value
the
favored
such
bulk
this
advance
to
well
the
as
means.
its value.
learn
to
know
to
but
have
and
men,
lightlygoes."
sage
got by
up-hillwork
entered
just
called
them
The
sional
occa-
of business
without
men
young
do
we
Their
by patient industry.
amassed
business
between;
corresponding
born,
mouth,"
business.
cause
far
suicides
harassing effect
ought
men
their
into
and
successful
elapse for
to
some
in
been
perseverance
most
to
have
and
the
to prove
business
are
spoon
generallygo
not
in business
of
starts
own
of the rash
illustration.
general
a
be the
giving of capitalto
the
ence.
exist-
stereotyped phrase
without
responsibilities
advocate
not
where
the
to
happily,few
as
their
to
with
supposed
are
occurrence,however, goes
We
an
record
on
are
end
paragraphs noticing such
of
are^
means
any
put
familiar
end
difficulties
latter
to
be
the
at
still,cases
worse
men
must
one
inserted
Pecuniary
"
"
driven
thrifts,
spendhoards,
to
retrieve
go
the
losses and
of almost
they
have
latter
been
the
understand
very
value
of
is able
fully to understand
career.
man,
money
requires some
startingin life ought
exert
The
"
a
he
we
to
most
depend
may
in
commenced
making
raised
himself
heard
from
course
to
on
before
regarding
it.
one
before
man
such
his
not
makd
to
money
accjuirethis experience
influence
years
it, did
first
Every young
worth.
wholesome
many
upon
spendthrift did
The
till he
experience
its
after
beginning, their
the
expression is sometimes
That
succeeded
different indeed.
one
would
past,
from
course
Every
as
and
efforts ; but
superhuman
their
see
would
follies of the
a
degree,
subsequent
a
ful
success-
nothing," meaning
that
\w
12
he commenced
with
nothing,and yet
not affect to believe that such
that they must
helpthinking
the
cases
be
celebrated Rothchilds
now
are
made
not
was
a
we
do
cannot
founder of
original
The
rare.
We
fortune.
a
extant,but
banker
a
on
small scale in
have continued so, had not
Germany, and would in all probability
of money
immense sum
an
belongingto the Prince of Conde
falleninto his
duringthe
possession
war, which
This money he used for many
acknowledgedthat this circumstance
years
was
many.
ragedin Gerand
it
is
capital,
the
of
the
making
then
as
family. Stephen Girard tried business three times without
and was not successful
The firststepin his ladder was
capital,
of $50,000, which one
of his vessels had as
the acquisition
claimed by the
St.
and
which
to
never
was
Domingo,
cargo
all testify
that
adduced
which
be
Other
owners.
jiames might
.
in the greater number
with
of instances successful
men
commenced
advise every young man
adequatecapital.We strongly
its value before doing
a
patrimonyto learn thoroughly
tunate
anythingwith it,and we would advise those who may be less forin this respect
in a subordinate position
tillthey
to remain
who
amass
The
an
has
sufficientmeans
work
may
with
on
be hard,and the time may
be
to commence
their
own
long,but
account.
the
pensation
com-
will be all the greaterin after years.
II.
LOCALITY.
il. ;
The
i
the
situation of business
city
or
town, is
a
as
premises,
regardsthe partof
which
subject
demands
the maturest
m
sideration
con-
of the
business
beginner. It is follyto commence
in a
is alreadyoverstocked with shops,as many
cities and towns
Trade
will be found in such a finely
are.
divided state in these places
the new
as will make
for
competitor
tricts
publicpatronageregret his enteringthe lists. Small,poor disto be avoided,
are
of thingsthese
as in the very nature
sufficientreward
cannot yielda
to an enterprising
man.
young
If a provincial
town is the spheremost congenial
to choice,
select
placewhich
I
""
13
risingone
a
in
time
some
by
with
"
and
business
by
slack
possible,and
as
of
population,
A
of
optional) premises
in
of
if the
share
of
general
beginner.
"When
the
increase
price,
with
the
take
out
view
of
population
they
of
loss
sharp
a
place
would
the
the
will
up
Indeed,
the
will think
no
of
and
convenient
the
labour
must
be
attended
furniture
in such
uninjured
are
often
has
a
to
a
otherwise
at
this
as
manner
such
an
stage is
occasion
in
easily prevent
allow
occurs.
this
it.
of
knowledge
things
premises,
mises
pre-
saved
mechanical
had
be
his
of
at
ness
busi-
requisite number
one-half
A
incurred.
placing
them
proper
will be
furniture,
the
with
getting
By
The
the
of
state
fittings,takes
be
will
little,a
recjuires,should
these.
dispositionof shop
would
of
the
become
them
situation
proper
starting without
greatly destroyed
would
trade
who
one
which
when
the
of
inconvenience
kind
the
turn
a
a
by
or
about
consideration.
set of
of
"
quence
conse-
time,
possibly
the
much
to
sufficient
The
short
undesirable
on
fall
obtained,
a
pay.
a
and
this
beginning,
nature
not
perhaps waiting
full
repay
is
by casting
depends
complete
once
.
and
A
which
taining
con-
e.,
overlooked
be
experiencing
of
and
the
articles
in
remove
whereas,
at
future.
there
meansj,
outset,
deal
great
to
own
;
i.
well-qualifiedpersons
business
the
hope
found,
matter
fitted
in
the
be
A
their
density
a
be
can
should
Many
where
make
to
others
to
at
eye
avoided.
and
lose
situation
gain.
vain
the
public
necessarily
unreasonable,
obliged
arc
in
on
tables," they
cause
them
have
to
Choose
as
right sort,
must
wants
premises
way
about
is
lingering
the
if not
ultimate
of
spot,
portant
im-
as
itself.
important
prominent
a
is
town
town
the
its flow
put up better
to
one
centrical
a
that
hope
city or
a
the
of
Should
wealthy people, respectable families,
of
the
in
is
population
the
is
It
access.
mixture
good
a
etc.
position
the
easy
the
site in
the
possible.
proportions desired,the
and
done,
Again,
as
is
the
door, will enable
your
times."
choice
be
is
that
assumes
can
to
come
matter
a
(where
business
elapseere
certainty that
will
thriving district,if
a
to
be
Furniture
operation,
while
point
and
and
....
which
fixing of
taken
a
from
down
fittings
little forethought
14
III.
KNOWLEDGE
It
BUSINESS
OF
is
that
supposed
be
supposition may
itself
on
persons
which
they
do
not
business
out
suppose.
knowledge
t i
other
this
enters
store
and
to
apply
up
all the
only
wishes
is
indicate
few
a
of
be
is
is
way,"
a
as
an
in
it
as
do
any
young
here
may
be
to
to
Where
"
We
matters
for
these
ought
so.
.
important
more
as
excuse,
axiom
true
a
much,
too
applying
when
can
and
foster
business, which
employers
business
his
master
the
taken
it is his
as
Instruction
some
in
man
young
neglect this
terra.
by
a
his
negligence
their
afforded
to
will there
a
their
cannot
When
men
many
apprentice,or,
an
with
as
thorough
a
assiduity,to
utmost
young
of
expiry
often
so
of
as
and
out
profit,as surely
his
connection
Many
fruit
it
An
acquire
to
way
often
points of
many
frequently
so
this
while
conviction
are
beginning.
the
in
matters
the
at
who
there
!
with
This, however,
.
man
himself
the
reap
is not
be
best
the
at
his notice.
situations
matters
begin
to
but
;
a
possesses
knowledge.
is to enter
business
any
there
with
met
position,it will become
under
come
be
to
not
that
necessary
legitimate and
of
words,
duty,
is
man
The
the
possess
business
in
outsiders, the
by
trade
in
DETAILS.
ITS
particular business
entertained
forces
ALL
one
every
his
thorough knowledge of
IN
learned.
'
One
of
these
it
and
money,
its value.
it is
If
injured
requires to
value.
We
to
one
be
is allowed
so
much
be
to
become
of
to
lost ;
money
observed
this
in
purchases
buy
selling. Competition
is
too
s"
offer
goods
on
the
and
equal
the
every
and
with
the
must
his
was
to
as
ledge
this know-
consequently will
terms
kind
essential
stock, so
Without
dealer
which
realizingmarket
of
value
now-a-days,
that
to
Another
advantage.
high,
keen
is
of
reduce
bankruptcy
where
management.
to
daily becoming better judges,
its
to
represents
not
extent
besides,stock
cases
acquainted with
will
as
way
order
many
defect
a
deteriorate,the
kept properly, in
is liable to
to be able to
such
Stock
stock.
keeping
in
kept
it
is
be able to conduct
!( M
best way
must
have
attributable
matter
is the
suffer
public
exercise
in
are
care
neighbours.
15
best
Again,
the
Certain
places are
goods.
Get
port of
will
the
save
be
must
care
whose
The
should
even
Richard,
he
to
'*
has
when
so
that
for
being
stock
there
be
These
impossible
also become
single day
supply,
unusual
civilized country
swifter
the
regard
of
state
the
equal
market,
confined
in
case
persons
is
a
better
olden
are
apt
buy
to
prospect
the
country,
early
rise
fearing
than
a
become
which
matters
encing
great influ-
Now
that
rail, and
by
to
on
till you
/
every
the
still
profit by
known
almost
this
tion
informa-
when
takes
higher
made
failures in
"
the
are
ence
influ-
been
have
price
still
tomers.
cus-
it is
practised
A
matters
proving true,
such
wait
in
suit the
to
that
localities,
being
as
needs,
circumstances
privileged individuals,as
a
of
faculties
afforded
is not
condition
When
buy
by
lines of
its
few
a
time.
reasonable
to
to
ordinary
trade.
every
chance
simultaneously throughout
was
reverse,
are
in order
classes who
these
sons
Per-
they cost,
Fortunes
to
prices in
to
who
much,
too
be observed
The
them.
the
is intersected
telegraph, an
the
study.
or
they
He
his business
different
attention
Poor
than
specialguidance.
for
a
demands,
in
powers
close
by
of
in
ordinary
must
care
discover
soon
in
in
rules
with
which
stock
wants
than
one
too
the
prices.
laying
excuse
much
so
vary
will, however,
a
and
lay down
to
priceswill
in
Again,
condition
of
Any
valid
A
get over-stocked,
to
attention
goods cheaper
no
Again,
sell his necessaries.
soon
of
middle
great pennyworth."
a
mistake
amount
overstocked.
the
to
with
course
of
bounds.
market
more
of will
great
the
can
at
required.
easilyestimate
eye
need
no
this
money
while
they
will embarrass
not
below
deserve
This
pass.
proper
cheap^
care
buy
to
a
obliged to part
have
can
able
Pause
commit
who
take
must
sayings
"
says
what
often
be
whose
receive,
buys
dealer
he
within
of
direct
most
grades
otherwise
although bought
even
the
various
the
stock
If
.
products.
are
kinds
certain
from
would
they
keep
to
they
known.
first hands
them
etc., of
hands
taken
heavy stock,
concern.
which
of
commission,
through
men,
possible,from
be
must
of
production
the
production, get
country
the
if
goods,
native
obtaining goods
for
noted
your
of
not
are
for
sources
place
are
some
If there
rise.
it
the
was
is, of
course,
obliged
to
16
The
more.
pay
but
mioiraum,
list of
be
time
this
for
prices
and
seen,
It is
profit,and
with
much
in
with
Do
let
not
small
a
details
merest
It is
of
minor
A
small
is often
and
business
will be
The
matters
largestmind
these stand
required to
imparts ease,
conferringthe
and
makes
.
a
of
the
sense.
be entertained
amount
vast
a
"
occasionally.
stead
of
the
most
thorough knowledge
A
stupenduous machinery
is
business.
only
working
the proper
as
points, it
can
good
do,
avaricious
persons
contains
in very
hang
often
its smallness
acquired by
small
derate
mo-
a
to
of your
of
be
in business
main
account
on
that
suppose
small minds.
pin
besides
pass
than
they
as
minutae
the
with
leaving the
these
prices
disappointment
Moderation
Besides
this is the
cannot
occurs,
rose,
easily
when
contented
down,
loss.
acquainted with
matters, and
elaborate
best.
useful,and
to
they
will
course
in
to rest
go
the
on
This
and
comparing
hand,
at
hold
the chance
his
matter
are
mistake
a
by
of
is
be well
to
necessary
that when
the
are
minimum
last moment.
rapiditythan
everything else
the
changes
decidedly better
speculator chagrined
By
frequentlyterminated
as
at
goods
rare.
years,
culminated,
greater
is
when
dispositionto
a
very
take
till prices have
on
is
unusual
no
have
it has
as
otherwise.
as
are
Many
commended,
of
number
a
advancing till the
are
buy
to
opportunity
if there
buy.
to
time
feel at home
person
in
it,
advantages.
fore-mentioned
IV.
TOWARDS
AFFABILITY
To
a
business
possession of
is the
the
phrenologist
"
of
mind
are
says
invaluable
an
if such
that
every
Rev.
affable
and
the
Smith
which
indispensableto
phrenology,we
plaintruth requiresit.
consideration
cultivated
and
mind
coarteousness
feels it
greatest personal advantages
courteous
or
Sidney
^that those
"
opinion on
a
an
of
one
man,
CUSTOMERS.
owes
in
making
certainlyendorse
the term
to
affable
man
this
as
ing
express-
assertion,
we
affability
fellow
our
to them
a
Without
merchant.
By
celebrated
describingthe qualities
in
"
unite
a
A
manner.
men,
It is
such
.
mean
which
really
^'
18
one
here let
And
tact.
a
kind word
What
of another.
exclusion
the
to
person
say, don't have
us
and look for
feel called
we
before the mind at present,is its
prominently
of business.
The courteous
to your place
effect in bringingcustomers
others in his locality,
dealer has a mighty advantage over
People are often heard to say
who do not possess this cjuality.
merchant to another,
for preferring
one
when asked to give a reason
of its
Another
to do business with."
He is so agreeable
with consideration will be
treat
effects is that peoplewhom
you
in such
to speak of you to their friends and acquaintances
sure
to
upon
bringmost
"
terms
will
as
probablyinduce
the circle of your
to
your
profit.
"
include dealers in
in
i
speak of
them, and
s
them
his customers, but he
have
)
allowed the
study of
good temper.
said than
done.
so
of
the
by
agreeableto
and he may
politentss,
neglected. The publicsoon
him.
shun
It is also
a
He
never
great
matter
everythingcoolly.
Some
do not
natural
it to pass
of this defect.
Take
We
is attended
affability
to be
willing
be
may
want
may
of
the want
man
discover his character,and
consequence
publicproperty."
they find them, agreeable,or
as
A
disadvantages.
many
Thus
you will find
the publicwill speak
nevertheless,
;
the other hand
On
reverse.
one
visit.
although undoubtedlythey are
publicmen,
than
senses
more
are
men
a
wider, which
becomes
customers
Public
also to pay you
them
have
persons
in
succeeds
to possess
a
This, however,is easier
imperturbable
.tempers
"
in the face,
they can look an angry man
nothingrufiles them
hear his intemperatewords, without feeling
and
the slightest
the
rise
of a similar passionin themselves.
indications of
Such
few
and
far
between
unfortunately
are
men
: but
study will do
"
much
to
when
you
bringone's temper
will have to
reason
under control.
with
Occasions
peoplewho
will
labour under
occur
some
fancied
at your hands, and
these occasions
grievance
on
will
hesitate
not
to imputeimpropermotives to
they
you, which,
will be all the more
if groundless,
annoying. Whether you are
real
";
i
or
innocent, or
whether
you
have
offense,
keep civil ; don't let
mastery
; treat
with
more
your angry
given
accidentally
temper
your
friend
in any
(if,indeed,the
consideration than
ever.
If you
cause
case
for
get the
term
is
cable)
appli-
have
to
deny
19
his
allegations,do
the
real state
will
a
to
feel
finds
ajwlogy, and
plan
necessary
he
when
meets
to
stronger
imputations,
opinion
of your
most
of
which
reward
disinterested
after
being helped
thought
being
to
him
the
informed
hope
think
Be
it
do not
We
of
similar
civil to all
to
"
however
perform
your
on
the
occasion
this
died
to
inferiors and
Never
others
as
strikinglythe
your
may
a
The
sum
sole
discharge
duty
left
was
to
one
being
of
it be
be he
who
never
you,
at
cherish
; bnt
case
Let
to
on
to, received
any
equals.
this
man
reason
appreciation
man,
The
young
certain
common
any
the
his astonishment
lead
cringe to
an
received
lady
referred
a
ago, in
shopman.
the
"
degree
illustrated
young
that
just
the
time
old
fancy
had
instance
show
to
serves
afterwards
not
unfavorable
an
which
a
but
unjust
at
parties,who
An
good fortune, nor
however.
civility,
and
had
she
get angry
departed.
wants
is
him
short
case
from
matter,
lady, who
civilitywhich
his hands.
the
old
the
by
time
some
her
to
the
about
more
no
A
attention
as
probabilitybind
acquiredto
strikingmanner.
a
most
sonfe
lady
civilityin
of
case
perfect self-possession
admit.
a
best
thus
form
and
to be
observed
The
civil to him
as
You
neutral
ought
will
the
an
will
to
by
Coolness
we
all
were
you
and
qualities,
newspaper,
in
but
be
were.
things, might
person'snature
a
English
of
character.
valuable
always
be observed
state
little to
as
to
make
to
indeed.
job
himself, and
you
If
ever.
might
real
the
as
customer,
than
you
knowing
are
again
you
you
extricate
to
when
statements, for him
awkward
very
to
you
It is usual
did, and he endeavours
he
a
his
rightas
possible,and
as
of mind.
apology, referring
rettiin your
only
not
injustice of
him
set
"
words
the
assist him
"
few
as
different state
it
his
is to accept
terms
a
sayingwhat
at
remorse
see
mildest
in
case
in
him
comes
man
the
of
have
soon
in the
so
we
civility.
a
he
manly
may
;
fail to
part.
"
V.
("
ATTENTION.
In
order
to
it*yourself. You
make
a
must,
business
like
profitable,you
Matthew,
be found
must
at
the
attend
to
receiptof
i\
20
Your
customs.
well
thing as
uSHiritants
be
may
yourself,but good
as
will expect to
M
can
concern,
have
you
he will
denying himself
and
toiling
away
which
recreation
not
Certainly
loses in health
;
what
a
loss which
to
1
allow
will never
business,but
on
It often
do not
mean
tillnight,
morning
exercise and
of
is
such
at
certainly
times
will not
as
a
draw
his
hand
no
sensible
man
attention
to such
will allow business
extent
au
happens that justwhen
a
off his
attention
will
as
injure
is absent that
man
the most
factory
importantcalls are made, and, of course, with unsatisremember
results to both parties. We
many years ago
to have
read
the
followingstory,which
illustrative of the
failed in
for
never
doing so.
term
a
honest
of years,
He
failed in
"
the
him
introduce
gentleman
he
make
wrought
the farm
to the conclusion of
came
man
it
letting
out
and save
much
as
pay his rent,
farm in such a short space of
found
the
end
an
attention,
of
his lease
to purchasethe farm.
by offering
owner
how
at
the
for his
he
it all his
gave
and
in
as
pay,
accordinglyhe did, and
This
meeting his rents,
landlord asked
A
:
largefarm, which
which
tenant.
energetic
astonished
absolutely
The
a
attention
here
we
Notwithstandinghis efforts to
use.
own
effects of
England owned
south of
!i
We
business,
irreparable. We
anythingto
the other
his
monopolize
his health.
is in
is too
danger, however, of getting
A real business
losingtime at them.
and
of amusements,
man
be
may
There
interfere with business.
too fond
yourself. There
amount
recreation,but
and
exercise
advocate
How
requiredto keep his body in a healthystate.
man
a
gains in money by such a course, he
are
"
an
up from
that
it.
to
to
interest in your
long as a man
thoughtsto it.
himself
business
a
So
allhis
is to shut
man
a
expect
give his attention
interest in it
no
devote
to
require
to say that
to
publicwill take
neglectin this respect.
much
^1
expectedtliat the
if
as
It is absurd
does not
flourish if the principal
it be
every
tomers
they may be, your cusand
will
be
principal, they
disappointed
find the
it'theydo not.
able to do
good and
he
managed
money
as
time, while
groundfree,could not with allhis
is plain,"
the tenant,
replied
reason
the
"
to
support his
to
be able to
he
buy the
himself,who had
effortsmake
You
family,
it pay
sat stilland
"
.
The
said ^a ;
21
I got
up
estate
; I
is
said
and
rose
will
cling
be
should
give
to
*t is done
in
attend
you
The
in
portion
kind
exact
in
as
done
be
ordered
standings,
misundermuch
as
of the
yourself, and
can
you
is
to reach
goods
cause
Do
alienation.
to
of
they
there
in time
will
value
business
of your
in which
dispatched
The
attention
letter,if
the
your
There
ness
business,busi-
to
terms
to
be
enjoyed
Immediate
with
should
and
business."
my
received.
end
bed
in
t'ersn.
discrepancy
work
any
a
rice
complied
perhaps
leave
if
wanted.
a
as
important
you
and
be
when
and
when
attention
Goods
be sent,
more
minded
all orders
to
their destination
should
morning
and
you,
unusual.
nothing
laid
this
should
couched
are
You
in the
reciprocity in
a
come.
by others, see
it that
to
manner.
proper
VI.
I T
D
E
K
C
.
A
great rock
and
wreck,
of
head
a
which
is easier
and
than
in
that
for
matter
to
a
beginner
a
and
trustworthy
the
latter sometimes
case
of
task
to
the
!
no
will say it to
you
entire
of
space
in
This
many
has
all
have
grades
had
adventure
never
and
whose
cause
is the
keen
which
win,"
find their
often
kinds
of
practicallessons
abroad
is
It
is
the
ventures
applicant
than
that
is too
to
are
of this recklessness
competitionwhich
of
a
in
at
the
effect.
brave
of
motto
for
delicate
are
there
and
The
It is
honest.
given
Many
time.
is
"
spiritof
a
Never
but
men,
all and
all trades.
ture,
ven-
they
ther
Ano-
unsatisfactorykind.
in
every
likely
credit
There
pushing
in
very
much
present
the
unpleasant
and
quite
giving credit,to
exists
credit.
everything.
those
very
between
former, and
intentions
this
seems
a
gulf)
difficult
most
a
said, however,
dealers
to
it
the
Nothing
voracious
discriminate
to
be
to
pretty generally acknowledged
by
time.
will find
beginner
credit.
much
this
worthy
more
too
ship'
warned'
be
require to
in
business
made
have
means
untrustworthy
seems
refusal
say,
short
business
giving of
the
your
swamp
very
in
persons
particularly
beginners, is
thousands
which
upon
sundry
Many
per-
22
disposed
aro
sons
order
in
pariicB,
is
will
by degrees bo
assailed
The
same
and
has
him
have
been
know
him
the
meantime
payment
small end
than
style; by
same
goods, promising to
in him
confidence
I
honest
thus
pay
is strong
enough,
far, you
out
at the
pay
term
end
of his term
which
the balance
a
and
first,
you
This he
hang
on
threaten
by
disables
him
he
amount
sum,
in the
to
hope
with
are
you
give
"
of
so
on
regular
a
Finding
turning
paying
is left.
you
you
Next
be
may
tillthe balance
anxious
^you
mnch
taking
the
from
pays
ig
thinks your
comes
balance
a
he
pretty
be.
may
largertoo, and
is unable
him
case
on
makes
liabit of
he
the
gets the
to open
and
and
in
When
proposes
the
as
day
and
thus
the
to
credit,and
the
left is
considerable
payment.
this fails
of
when
round,
comes
to
amounts
means
he
By
agree.
He
in
and
him,
coming
falls
not
the
to
appears
trust
given time.
a
"
full
he
by
at
point something happens
larger,but
ii
and
have
confidence
you.
continues
You
occasions,you
punctual
to
to
you
cheerfullytruwt
you
your
with
as
quarterlyor half-yearly,
account
him
deal
to
ever
your
thi.s
trifle.
mere
customer
inclined
more
wedge in, and
of the
that
so
repeats
comes
asks
stranger you
misplaced; for
now
He
several
him,
find
you
promised,
are
inclined
more
about
he
something else,
all.
on
comes
again, and
generallya
pays
He
wants
cover
being a
anything bad
was
he
and
buys
; when
so
money
extent, and
is not
least,
You
his
recipientof
balance,and
at
good.
the
balance, which
to know
for the
which
to
is
some
or
two.
to your
comes
man.
])ays
discovers
money
the
to
come
and
to obtain-
example or
an
man
honest
month
a
but
pays,
sufficient
not
trust
him
and
buys
he
give
an
retail,
is
adopt
extremelycivil"he
for
Thin
seemingly iioncst applicants
persons
us
like
j)leasure,
perhaps
process
time
these
business
begun business,a
is
manner
his
of
Lot
days afterwards, buys
few
again a
yet
his
"
articles with
some
the
have
in trade.
transparent in the end.
very
host
a
which
arts
after you
establishment
for
by
ingenious.
certainly
short time
H
will prove
indift'croiU
or
their cogeners
if
business, particularly
in
beginner
Oi'cdit aro
doubtl'ul
from
abreast of
which
folly,and folly
for credit.
'J
keep
to
The
A
tiilcu orders
to
obtain
to
try him
by
gettingpayment.
legalproceedings. Your
fair
When
hon-
m
23
CHt
brofidly in
lauj^lis
you
man
worst, and
bids
you
pjrossly
you
liavo
been
many
as
able that
do
they
although
reallybud
formerly, while
trust,
deterred
were
of whom
sort
There
world.
the
but
This
if
course,
debts.
bad
speaks
in trade
:
There
"
into
comes
second,
The
they
The
lower
the
"
I do
"
cannot
be
counsel
every
and
observation
the
it
worst
was
be
classes
to
principle
transposed,i.
lowest,that
lowest
would,
is
now.
the
simply
any
e.
any
the
highest would
I
in similar
is
man
a
highest,
the
best, owing
busineas
on
This
class.
this
to
so
all
candor
belong to
this
class.
can,
sake
of
that
other ; I
trade, but
this class is
do
not
highest placed
a
in
say
my
say that
I
wish
ferior
naturallyinwere
the
room
of
the
better
than
the
the members
preciselyas
as
also for the
that
the
single whit
believe,indeed, that
circumstances, act
I
may
far
with
say
class
credit
and
general satisfaction,
misantrophic,but
I
done"
other
the
the
to
is
busineas
With
that
credit
be
(juite
risk.
whom
these
the
say,
for the
do not
it is
counterbalance
with
second,
like
community
I
sake
the
pronounced
in the
otherwise,not
in
refuse
experience goes,
payers
people's own
to
in
subject of credit,
the
classes
course
to
anything
beginner
it may
harsh,
seem
not
with
done
of
hesitate
to
pay
serupuhms
too
estimated
the
satisfaction.
generallyspeaking, with great
to
great middle-class; the thirdt
With
possess.
est
hon-
paymen*
your
(tf credit
to
on
kind
this
not
are
first of
the
first is
have
unnblc
of
cases
as
trifle
incre
arc
will j;o far
tlirec
are
contact.
; the
classes.
which
all
back
ii"ifiln. Another
money,
perccnta",'C c"(ual
a
"
class,nobility,"c.
wealth
In
for them.
where
came
a
many
of
command
tliat
eases
thoM- who
are
English writer, treating on
follows
the lower
a
judiciouslypursued,
An
as
be aware,
that, they
havinjj,'
not
charge
i^ct
b;i"k
coming'
ever
had
to
justifiable
known
stan)p,who
remark'
persons,
yet they
unlbrtunatelytoo
suffer
makinji;others
liavc
"juitecommon,
are
is rather
throut^h circumstances
is
they
be sure,
would
in
If
Wo
same
dif'covcr how
dishonest
to
credit, and
require to
who
intentions,but
their debts.
the
from
will
yon
it.
at
of
soino
Tt
do your
to
now
of this kind
credit
refused
were
payers
Vou
experionco.
refuse
you
ofiense
take
not
(\m^H
duped.
tcllw you
taco"
loni^ fnrowell.
a
testifyfrom
can
the
of
do
this
class
their poorer
24
brethren.
his
on
The
But
there
There
is
altogether too
much
their
and
Many
is that
remark
dishonest
in
men
the
wholly, to
the
improvidence,
classes."
as
exist
let
Such
accepted
in
is this
England
diflferent kind, and
Human
it for
take
may
the
conducted
trade
of
able amount
positionof
country
thus
that
retail
societyof
debts, can
dealers
(the project is not
complishment
be
themselves
copy
to
are
an
easy
out
if
a
they
do
them, and,
sympathy.
in
a
town
matter
be
we
"
needed
in
done
an
incalcu-
character
the
sale
Whole-
advantage
have
often
if
of
they
thought
themselves
very
and
throughout
a
local
easily. Suppose
speak regardingtowns
in
a
fying
country, rami-
consequence,
We
we
well
take
not
a
principles-
expense.
organize amongst
much
so
and
of
is
great many
The
trade
such
ons
here,
agenciesdo
every
be
exist
the
over
dealers.
It could
in
a
now
trouble
trifling
no
might
kind.
same
majority of
afforded
expect
dealers
the
at
all
however,
over,
conditions
same
in almost
blame
wholly to
information
bad
"
individual
better
on
world
These
wholesale
to
an
"
cannot
business
cases
There
"
parts.
ascertained
are
make
the
good
be
houses
the
remotest
every
can
:
them
amongst
where
the
the
did
that
I
debts
their
pay
class distinct'
protection societies spread
to the
even
all
follow
would
and
in many
same
in
men
widely spread amongst
r.try, where
conducted
the
to
got in
too
unknown,
granted
results
same
thisco
th**
debts.
views, but his remarks
writer's
are
being
nature
has
remark,
me
applicableto
as
which
improvidence
have
their
of
classes
lower
and
honest
ble;
straightened as possi-
as
fraction
the
debts.
amongst
time,
same
be
every
inabilityof
defaulters
the
at
one
meanS'
their
pay
otherwise,
find
wo,
to
bad
circumstances
up
this class.
their
beyond
go
highest,
classes live up
other
the
class
We
classes, and
clear
always
in
and
good
class.
let their
the
rule.
a
as
classes, but
all
t(uite unable
are
every
other
all classes who
attribute
there
of
that
as
amongst
this
willing, are
that
nobilityand
of
thousands
this class
to
improvidence amongst
of those
wliilo many
however
credit
strong
as
improvidence
much
incomes,
so,
pay
business
commencing
one
every
give
to
be
is too
difference
not
may
to
disposition
but
to
ought
account
own
that
still I hold
cities,i^or
would
only
its
ac.
large city),agreed amongst
list of all the bad
debtors
in their
books,
26
by
out
him
ask
to
Another
his
trust
do
not
however
the faith of their
on
borne
in view
good
your
customers
is
honesty.
to let credit
never
reckoned.
be
may
allowed
be
proportionof capitalmay
what
say
them
to
to be
practicalmatter
beyond bounds,
We
goods
who
positionof parties
th^
his reach,
within
means
every
to
go
,
in credit.
Every
the
of
nature
one
credit
we
be
may
keep
say
sharp
a
from
for himself
judge
able to
best
business,but
the
proportionsyour
will be
the
on
eye
assuming.
f
VI[.
H
x\ E
0
Y
T
S
.
The
advice
home,
accepted,and
tion in
fair
in
not
one
earthly
We
dross
will
not
envy
the consciousness
gains which
make
it in
ther
to the
all
our
let
us
a
No
it at
it, and
but
the
let them
should
make
all
we
nor
to
all.
We
time
present
earthlycomforts
had
visions,and
to
are
have
left,from
the
if
retire
to
about
with
a
render
his
life
fortune, let
us
in
honesty
a
his
it
and
ever
the
was
of
these
word.
may
The
it in that
of
power
way,
money
influence,honor,
"
pleasures can
legitimateway.
watch
make
that
aware
are
than
honesty and justicein
cannot
we
legitimatepossession
be
principle.
of
bear
ever
amount
able
been
be
gains
possessionof ill-gotten
his
if
say,
must
in the
in
relations,and
have
almost
being
No
If
by straightforwardconduct, deviating nei"
right hand
is greater at the
and
He
him
we
;
fair way,
business
not
of
has
who
man
means.
will haunt
uncomfortable.
the
often
too
result may
the
violation
the
pure
a
determina.
a
loss in another.
for
compensate
all-
to
principle.
conquers
tried,and
are
incalculable
but
fortune4)ywrong
a
him
succeed, unfair
often
money
was
has
is
There
practice.
which
fact, or
sentiment
the
that
into
money,
in
mak
familiar
doubtless
is
"
ing
leav-
when
son
Jamie
Now
"
foundation
doubt
brought
sense,
certainlydo
with
"
do
it"
his
to
"
any
no
make
to
many
means
success
of
be
can
pursuits
mak
had
story
fiction,there
been
but
minister
parish
commercial
ye can,
the
Scotch
the
to follow
honestlyif
Whether
of
be
obtained
justlybe
beginner
Perhaps
Mrs.
by
coveted,
in business
Opie's de-
27
finition of
lie is the best
u
*o deceive."
it
"
have
we
falsehood
requisite,for
in
1
take
how
any
many
that
ness
every
they
and
We
men
offer
falsehood
people
is
have
suppose
a
an
the
but
willingly,
do
with
be
is
on
a
your
Nay,
which
warning
When
at
their
danger
customer
it is
young
the
avows
at
the
such
a
men
their
guard against such
of
fallinginto the
too
much
habit.
is
than
uttering what
to such
resources
some,
that
indulged
in
become
calls for
and
On
should
it
for
comes
oversome
part of the
a
must
a
loud
teach
the other
oppositeextreme,
justice.'You
produce^
eas^
indispensable.The
habit
career,
a
to
as
many
this
again, should
for the purpose
he
say
which
those
than
in
is
seems
scruple to
frame
;
of
intention
in stock, he
strong
of the
Again
it.
the
And,
resorts
course
it
fall into
of
so
oifering
nothing
not
time
one
any
sell is
the
file of
the
from
does
have
same
bour,
neigh-
occurred
never
with
materials
not
"
clearlyseen, tha*
so
eyes
it is better
regarded by
outset
their
price
his
than
say
the sale.
may
scruples disappear,and
business.
all serious,
cost
up
see
neyed,
advertising is hack-
is
sometimes
say that
not
the desire to
principle.
all
he
has, and
To
business
to secure
as
same
dust
different
of
for, knowing
We
true.
time,
so
which
it he
to
asked
one
is not
'!#)
them,
be wanted
the nearest
dealer
and
advertiser
style of
; the
place of
a
anxious
looking
before.
years
is practised
advertisements,
the
its face ; this
in
composed
are
reallycompose
article
of
find
probably
enters
person
goods
an
trouble
the
in shutting
difficulty
purchasing, the
that
the
it
hood,
false-
of this. Just
opportunity has
extremely stupid
no
many
at
trade
every
instances
greater advantages
such
take
will
you
and
use
when
deliberate
a
in
code,
occasion
an
informing the public with
are
equallygreat advantages ten
apparent
to
this
at
necessityfor
sellingtheir goods actuallybelow
are
if you
paper,
give
Looking
the moral
the
be
to
never
intention
in memory
kept
with
discover
to
look
be
to
falsehood
could
and
asserting that
before, while
same
that
endeavoring to
one
"
falsehood.
another,
or
true
newspaper,
honest
ought
purpose
is too
shape.
some
up
There
one
yet it
failed
The
"
given
its connection
trom
always
in trade.
and
/
be
ask this definition
altogether apart
confess
is
could
to dishonestyand
appliesecjually
matter
we
would
We
which
of
them
to
hand
namely,
your
note
of
there
doing
prices,so
28
a8
will pay
they
in
not
exact,
to
do
giving weight
In
particularbusiness
your
single iota
a
this
be
to
true
many
here
decent-like
applicable:
as
from
goods
article
of
retail
a
happened
the
very
allow
to
allowed
is his
The
Lord."
delight,"making
tricks of trade
of
dealers
and
could
the
man
soon
gets
a
dozens
solid
of
the
"
he
is
of
fairlyearned.
means
principle,it
a
follow.
is in
blot
complicated as they
and
which
followed
bears
along
fullyproved.
most
by
The
and
sincerely,
defalcations
often
a
are,
fearful
with
it
of
always
sooner
retribution.
a severer
the
sentence
able,
respect-
as
the most
his
on
name
copper
every
"
as
"
policy, not
a
better
to
course
kind, ingenious
every
person's character
reform
honesty
light decidedly
that
and
Roguery
Regarding
or
We
later
know
than
is gone
J)ermanently,yet
he
"
long, useful, and
unsullied
and justiceperfectly
honor, integrity,
of his
of
derive
a
a
him
in
spoken
must
field without
the
straightforward
a
confidence
man
a
termination
the
at
leaves
he
public put
this such
of
character
"
apart from
career,
The
their patron.age
when
satisfaction,
successful
his
known
largershare
etc., and
it.
port
sup-
carries ifg
business
in
tion,
excep-
requiredto
this
straightforward course
is the
practised.We
it is
were
proven,
of
this is
While
goods
of
where
cases
many
cases
with
along
becomes
are
of
A
charge.
reward
own
rule, there
worthy
un-
thousands
goods.
of
adulteration
that
All
better.
the
ignorant public against
an
all sorts
weight
quite exact.
that
believe
We
ation
abomin-
an
and
disreputable,
low and
as
sense
a
Just
a
respects
preferred by
are
believe
we
instance
the
in these
avoided,
is
balance
the
time
same
adulteratingalmost
while
not
be
to
are
charges
for
the
at
some
sion
impres-
from
"
dealer, but
the
respectableconcern.
a
groundless
said
is learned
exactness
sooner
so,
True
the
Under
false balance
A
"
it
particular
one
merchant
the
by
buying
her
slight overdraft.
a
remember
introduce
was
giving
require
You
we
Avoman
in
justice, she piouslyexclaimed,
the
and
ago,
is to be
plan
right.
the
as
measure,
yourself. We
years
dealer, who,
overplus was
trifling
to
as
A
"
weights,
your
true
is
to
hearing the followingrelated
to
or
the
than
less
and
honest
be,
may
or
more
attention
give
must
discounts, etc.
measures,
case
You
you.
are
of
and
ed,
discoverno
crime
dishonesty,when
"
he
let him
is
never
repeat
again
29
recognized
in
all in trade
to
the
same
keep
a
manner
"which
formerly,
as
should
warn
straightforward path.
VIII.
METHOD.
Method
is
remember
did
and
the
at
do
place
nent
things
him
do
Those
not
*'
is like
as
much
he
and
at
again
shortest
the
as
encroach
his
work."
be
quoted
so
one."
When
Examples
as
into
illustrations
all
this
that
matters
amusements,
penses,
your
reward
along with
Mr.
it.
meals
says,
pressed, he
men
method,
rest,
in
but
rendered
besides
the
"
will
"c
You
.
will find
and
Cecil,
get in half
maxim
of
being
at
one
choose
omit
"
once
returning
to
rather
any
it
to
part
tf
department might
value
your
con.
necessary,
Richard
of
the
quality
Carry
unnecessary.
business
time
in
only
than
every
all
regarding Cecil,
do
view
to
It enables
as
says
Smiles
the
ducted
con-
Every,
saves
fully
to
perma.
tantilizingwork.
packer
with
and
great
is
of
mass
things is
many
of
it
extraordinary, his
was
of
;
you
all well
man.
good
a
business
of
work
Method,"
"
thing undone
a
a
a
pleasure
business
(juality so
box;
a
doing
his hours
easily seen
habit
of
timci
on
in
business
of
left
never
this
and
ease
of
from
In
man.
thing
every-
what
systematic manner.
the
to
practice.
bad
a
way
future
a
by
packing things
dispatch
His
him
possess
it
accomplish
can
is
do
who
a
amount
greater
it exempts
and
money,
'*
much
a
gives
is essential
quality
The
to
This
in
Do
find
to
for
place
a
place.
ought
business
done
"Have
not
who
merchant
oft' till to-morrow
and
do
We
great
a
its proper
maxims,
are
regularly.
thing is done
of
put
of every
memory
businesses
cerned.
Never
excellent
are
in
everything
time.
proper
in the
instance
an
minds.
great
indispensable quality.
keep
to-day,"
all
of
with
met
this
possess
everything,
can
have
to
not
characteristic
a
hours,
it to
carry
your
its
this
ex.
own
3a
PERSEVERANCE.
is another
Perseverance
it is also
short
of
succeed.
would
who
a
qualitywhich
a
No
merchants,
our
made
a
humble
very
dull trade,
luck,"
mind
the
'"
The
or
It
saying goes.,
such
; but
like to be.
series of unsuccessful
humble
obscure
and
mind,
his
reach
the
successful
number
battle
Undaunted,
this
of
and
own,
once
Elihu
and
some
to
ascribes
he
some
twenty-two
once
"Do
his first
as
success
working
and
I
simply
was
the
that
his
done
to
"
he, too,
to
ana
"
the
his
modern
Those
who
was
persevere.''
careful
M^ing
do
addressing
self-improvement
earning
dialects.
when
to
efibrts,
courage
this time
have
in
eighteen ancient
European
of
frame
and
more,
gathered
and
a
his
over
eleven
made
George Stephenson,
disclaim'jd,but
While
learned
say,
in
refuge
corresponded exactly with
he
a
country,
help remarking
not
countiy'scause,
celebrated
used
of time.
could
after
that
endeavoring
was
tried
it
however,
would
they
hopeless
which
as
serve
ruminating
creature
triflingincident
in his
The
genius, which
The
room.
Bruce
this
more
Burrit
spider
a
spider'sfailures
from
men
he
time.
the
successful.
young
the
there
to
on
turn,''
a
of his
found
dispiritedand
most
caught sightof
ceilingof
failed.
While
Brace,
He
ill
of
run
has
as
enemies
by flight.
dwelling.
a
the
of
run
influence
etc., ought
the
with
"
a
successful
so
life in
long
a
lane
longest
Robert
King
his life
disappointmentsin
eye
not
who
obstacles
all
that
defatigabl
in-
to
persons
depressing
most
in
many
remarked, began
dawn,"
are
of
many
but
of
allowed
The
the
engagements
save
a
"
as
who
It is related
obliged to
exercises
by
magnitude
losing transactions, or
is next
those
to
be
must
adages
hour
be
man
founded
amassed
thousands
are
the
in
ever
their
for
it may
who,
series of
a
darkest
was
was
colossal fortunes
There
persons,
"
encouragements
he
with
.
manner.
the
as
great mind, and
a
independencies by persevering against
difficulties
and
business
deeply indebted
are
of
dispensed
extensive
Those
perseverance
have
be
cannot
of time.
space
characteristic
as
not
to
ment
employa
smith,
black-
languages,
have
been
31
ing
my character from my youthup," said he writwhen
credit for sincerity
to a friend," will give me
I say
entered into my head to blazon forth any acquisition
that it never
acquaintedwith
of my
All that I have
or
accomplished,
expect,or hope to
will be by that plodding,
patientand
own.
has been and
accomplish
builds the ant-heap,
persevering
process of accretion, which
par"
tide by particle,
thought by thought,ftict by fact." Samuel
successful
the
merchant, whose biographyis so ably
Budgett,
executed by Mr. Arthur, offers a most
strikingexample of per"
difficulties. Try, try again, is an
under
severance
injunction
adults should take
which
as
well
it is addressed
juveniles,to whom
as
specially.When we see how nmch the most minute and
insects can
insignificant
apparently
accomplish
by the exercise of
perseverance, we oughtsurelyto take encouragement. The ant
toilssteadily
in the work of building
her heap, and after a long
time
castle is finished.
her
which
reefs,
formed
are
The
tiny and short-lived coral
the dread of
has
ner.
mariexperienced
bringingher moiety of
the
most
honey bee works steadily
on,
matter
day by day, tillher nest is amply filled. Perseverance is
ther
which once
a quality
exerted,strengthensa person to make furThe
exertions,as, indeed,is the
intellectualpowers.
The
of business.
run
his business is in
when
is not
It
a
ordinarytrade
The
matters
make
time
are
a
not
trad^,or
;
that
when
in
a
when
to
business
true
with
be content
rest
satisfied when
is,if there is
have
have
simply
for its further extension.
room
condition
flourishing
you
even
it still
extend
you
essential
is most
perseverance
nary
ordi-
an
will seek
man
to
condition,
flourishing
further. It is bad policyto
an
enough
exercise of all
the
with
case
when
"
difficulties or
is,when
you have
to
counter
opposition en-
to
when you are losing
we
then,
hope,
vere.
say,is the time to persewill
be
circumstances
under
such
Steadyperseverance even
"
sure
the
to
end in
success.
Sir Isaac Newton
which
greatestexamplesof perseverance
be taken
may
the world
one
day,he
produced. On enteringhis room
unspeakablechagrin and dismay, that the
greatestworks
which
he
was
consumed
left
inadvertently
to
ashes
iu the
by
room.
as
has
discovered
MS.
of
one
one
ever
his
to
of his
the action of his
He
of
dog,
set
resolutely
to
I'l^
32
again, and
work
In
replacingit
in
spent
labor, and
of
years
subject,
as
Let
"
will retain
With
Still
be
then
us
we
and
up
heart
a
long
as
was
time
oft
the
quote
as
be
finished.
antly
brilli-
still sparkleas
which
their effect
sented
repremust
years
than
better
words
"
and
ever,
at
of
till it
work
do
cannot
MS.
former
series
another
Longfellow
of
words
repeated
that
^he continued
"
closingthis
the
notwithstanding that
lasts
:
"
doing,
fate ;
for any
achieving,still pursuing,
"
to labor
Learn
and
wait."
to
X.
ECONOMY.
is another
Economy
term
value, such
of
else
desire
in the
hope
men
"
do
sayings,although
proverbs
else,but
for
While
must
one
of
economy
much
and
againstits excessive
warn
to
principles
cultivate
he
valuable
and
commend
We
of better
"
abhor
the wretch
who
saves
acted
were
upon
the
be
and
the
us
to
cognized
re-
ple
peo-
"
preaches.
to
we
other
many
Those
from
nothing
greatest credit
practicalmatter^
do
not
qualities
charity contributingto reallybenevolent
We
"
suited
it to business
practise.
it to the exclusion
let
motives
profess
deserves
the
do
evidentlyderived
are
them
compiler
with
good
not
Nor
way
as
practisewhat
Many
so
every
are
of
believe
truths
"
and
hoards
men,
wish
we
any
the exercise
jects.
deservingobwith
/
origin
tendency in
honest
his
"
their
We
the
Poor
waste.
still extant.
llichard
by Franklin,
time.
widely
advocate
we
to
this is so, the
diffusing so
is
place
poor
but his
re-cast
the
of
while
with
everything
noticed,had
aiese
take
will
the trouble
take
not
ignore
integrityis allowed
lauded,
and
careless
or
The
man.
and
money
extinct,although
to
fares
It
his
business
a
frugal management.
quaint sayings
re-action
their merits.
honest
useless
elsewhere
we
will become
a
in
saving
of
from
time,
generation is
that
essential
art
inculcate
to
they
that
present
the
as
effects of those
good
the
as
sayings,which
Richard's
fear
defined
be
may
grand
no
other
I
34
sonal
family expenses
or
yet be within
and
wants,
the
attain
Assistants
of
would
that
take
himself
be
can
will most
or
reformed
within
sensible
will
give
it due
not
know
how
his
means,
every
of one's
family
may
false notions
have
which
expenses
of
Thousands
serious.
of
of their families.
extravagance
in
it justifies
us
think
this
few
a
theless,animmense
we
t'
If
The
Indies
greater
you
would
you
than
bring
!1
have
that
and
a
many
little more
;
nick-nacks
you
;
you
are
be
can
and, moreover,
Here
of
that
great
no
again
a
fools
all got
call them
Who
goods,
but
of
:
"
getting.
were
vice,would
little
a
superfluities
little
;
if
ber
remem-
of little expenses,
feasts
to
finer,and
but
dainties
make
together
him
times, heavy
one
matter
Beware
:
old-
is, never-
out-goes
bud
maintains
think
to
and
expensive follies,
your
complain
mickle."
And,
says.
with
we
rather
as
her
rich, because
the
reader
repay
well
as
very
by
homely garb, and
amply
saviug
as
treating
the
there
costly, clothes
then
a
of
will
What
may
but
be)^entli their
to
reason
You
and
now
Richards
them.
much
so
littles make
beggars prove
eat
Away
then, diet
and
poor
Spain
incomes.
children.
entertainments
as
made
Wliile
it.
;
be
fact,and
of
sayings are
age
study
chargeable families.
two
up
present
wealthy,think
not
her
will not
taxes, and
now
have
The
allowed,
ruined
o
acceptable to
adages.
their
bee
to
incur
may
matter
a
they may
;
is
course
that
members
consequence
have
is
be
of truth
reader
be
will
the
amount
the
assure
can
of
taste
The
consequences
This
it
of Franklin's
for the
fashioned
this
the
to
assured
stands
in
directingattention
think
we
principle,
append
If
in business
men
feel
head
may
the
matters
are
keeping personal
of
We
the
extravagant.
are
that
"
and
ness
busi-
your
there
consideration.
by indulgent parents,
is
it often
on
man
that
bounds.
proper
into
particleof injury
a
mutter
family expenses
ants
expected that assist-
minutely
doing
business*
his
employer's afi'airs that
likelyfind
without
to
sight
vigilantover-
a
with
be
in their
examine
you
In order
income.
it cannot
good, but
Regarding the second
business.
ull reasonable
cover
connection
in
deep interest
expenditure you
which
his
the limits of
When
takes.
will
which
sum
mutter
every
be very
may
a
those, he will require to keep
of
former
himself
he
to
love, shall
and
this sale
you
do
not
wise
of
men
fineries
care
tliey
35
will prove
evils
Richard
what
poor
thou
shalt sell
a
for
occasion
no
ol
some
:
do
business, may
place he
He
Again
:
yet this
scarlets and
to
pretty, how
lay
and
economy
it
case
than
had
of; they
think
bo
out
spent
taking
the
of
out
known
the
goes
Richard
know
the
if
so
value
to
money
By
goes
does he who
their
never
Dick
be
of water.
taken
try
lends
to
then,
such
getting
the
not
that
little to
a
always
but
soon
well is
the
they might
If
would
you
"
some,
Richard
For
he
have
know
that
he
says ;
people, when
to
comes
when
this
borrow
sorrowing," as
a
knew
putting in,
But
to
Perhaps they
minding;
his advice.
in which
legs,is higher
his
night;
the
to
through
who
says.
they
other
forced
standing,
on
they
and
poverty, and
says ; and
and
go
never
worth
and
they had
Richard
poor
reduced
is not
poor
of
fire, as
satins,
these
will
day, and
ance,
repent-
Silks and
them.
which
them,
of
purchase
have
poor
thy
another
yet, because
knees, as
as
borrowing,
a
his
much
so
kitchen
ploughman
a
in
in
For
day.
maintained
that
tub
before,
value
are
is
cheapness
*of life,and
to
the meal
bottom,
dry, they
it is
of
the
that
at
by great pennyworths."
in the
money
necessaries
left to
estate
ant.
awhile
PauH-
"
good.
ruined
the
industry have
on
A\
up-
no
i
'
I^fimeuiM"r
rou.
they formerly despised,but
plainlyappears
small
a
out
want
whom
gentleman
a
than
been
out
put
many
those
of
perhaps,
harm
extravagancies the genteel
borrow
"
"
bargain by straiteningthee
The
have
the
not
are
j bu
cost
h:"
again
follyis practised every
velvets
says ; these
dear
i
thou
And
more
Many
it is foolish
and
look
:
says
what
means,
''
thee
"
they
sol^'
.
real ; or,
not
I
they will h
expect
.lan
must
Buy
"
necessaries."
great pennyworth."
apparent,
for less
y
them, thoy
says
thy
y"i
you
perhaps they lu;
cheap, and
have
to
and,
to
goes
deed,
in-
get it
again.
XI.
STOCK-TAKING.
Business
is not
to
being
be wondered
full of ups
at
that
and
every
downs
dealer
"
profitsand
feels
a
sort
losses
of
"
nervous
it
I
36
tlie time tor
anxietyus
he
how
is
As
takingstock in
amount
of
allowed
labor, the period generally
the
of
same
to take
80
of
length.
Fn
In such
We
slightlyover.
duty
dealers
tu's
to balance his affjiirshi
"
goods,
thoroughlythe dealer is
those
of
exact
an
compensated
on
the
dated
takingstock,is
of
appliances
time
interesting
not
to make
doing
it
by putting
It is every
to his credi.
and
By taking stock
by gaining a
way.
for his trouble
to
the business,or
It is very
in value.
from
some
to himself
a
position,
certaintywhich
who go superficially
to work.
be observed in
out
with-
])y skipping things
or
certaintyof his
case
be taken
this conduct.
duty which he, owes
a
"
vals
inter-
themselves
content
men
condenni
must
elapse
to
their affairs
their
on
siderable
con-
advise all who can
certainly
The
hali'-yearly.
we
These
approximate value
an
cases
a
al'terwards
can
accompaniesstocktakingdeters
thorough manner.
a
and
trades stock
sonje
involves
concerns
commencing,
balance
stock,and
trouble which
in
time
labor.
much
do
the
most
exactly
know
stands.
year from
one
takingstock upprouchcH,to
on
goods
natural, wo
pointwhich
A
tr"o
put
exist in
cannot
admit,
must
value either
high a
which
the
have
depre.
for dealers at this
the asset side of the balance
sheet
large
as
set down
as
assets is frequently
possible.The amount
falsely
and
furniture
at full price,which
by taking goods
magnified
may
as
liave deteriorated in value, and
The
in the
satisfactory
way
most
agaiustyou
for these
been
business has
your
not
are
profits
that your
so
ikelybe able to discover the
is too
of profits
large.
of
small, or
When
this
advantages
repay
follow
to
the proper
stocktaking,the
all the labor incurred.
the best
manner
of
on
^Ye
takingstock
side,
agreeably
surprised.
able to judge whether
properly. If it is found
expenses
the
of the
rate
degree.
you
find that
may
operationis completed,you
profitsto
mai-gin
will be
You
the
wide
the safe
they should be,
cause.
that
regulatingyour
lesseningthe expenses
as
err
a
good.
as
will be
conducted
much
debts
leave
to
It is best to
matters.
differently
you
stocktakingis completed,you
When
11 .i
end, is
out
and if things turn
too
estimating bad
A
will most
business
have
an
great many
of which
have
inserted directions
system of
will
are
tunity
oppor-
required,and
least
in the
rate
your
of
other
generally
as
to
book-keeping,
37
whicli
uppcnJcJ,
is
whioli
to
refer
wo
reader
the
further
tor
iu-
foriaatlon.
Xll.
ADVERTISING.
Wo
to
18
tlic
this
on
it
known
The
to extend
the
possible,with
as
tension, from
millions
turn
(taking;all
down
whose
indebted
ijfrnrregate
the
to
to
a
the
to
impressing
Indomitable
when
cases
interestingto
all
by
is
gained,
When
not
a
fortune
to the
path
smooth
Such
has
a
put
hundred
their
name
on
so
as
you
gain a good
firm
their
is the
now
name
be
may
Yet
ago.
down
well known
to
and
the
the
that
busi-
are
in the
no
business
of
good
a
this is
arrive.
to
they
name,
partners
originalname
present
day.
consideration
the
make
generations.
at
it may
influence
will induce
old
some
is retained
The
it.
advantages
dead,
are
point
of instances.
by looking
seen
points
courted
which
in hundreds
generally
this
you
for
lic
pub-
this,even
main
secure
be
in
is understood
When
the firm, but
case
but
the
sedulously as
the
on
name
of
one
their
succeed
in
anything
to
wares
before
locality
it may
successors,
even
a
of
originalfounders
years
successors
is
will court
present members
for
whose
liouse.s,
value
endeavoring
are
been, and
value
The
intelligenttraders,and
mercantile
only
The
public.
advertisers
which
at
the
to
most
of your
succeeded
were
ex"
enlargement
nature
of your
advertii^ed
this
iimount
will in time
have
one
widely
as
want
that
their
and
you
advertisers
goods
fact
a
the
course
to
shopkeejter, whose
for
name
the nature
the
is
make
your
this
and
name
your
mind.
in
public,and keep
By persevering in
eye.
All
merest
extent
great
advertising. By advertisingyou
known
(irni
your
was
make
to
descriptions into account)
very
who
listened
transactions
It
bagatelle.
sizes and
of
character
larf"est firms
mere
a
advertisinj; is just
increasinj;trade.
of
advcrtJHinj;
to be
deserves
a^e,
of
and
name
annum,
is
our
object
view
the
the
per
over
nesses
of
deepestthinkers
that
inuehiiiory.Maeauhiy,
in to
stcaiu
subject.
"
authority of Maeauhiy,
the
on
what
comiiiorco
of
one
huve
be
by
of
all
a
its altera-
38
tion.
The
that
rightlytoo,
and
them
question
The
name
best
low
leading means
to
of
be
to
and
seen
terestingto
too
much
has
newspaper
the term
is
paper
"
fbx
that
seen
information
that
taken
and
work
necessityin
Care
will
best
suited
example
"
Ironmonger,"
be
the
whole
interest
certain
of
profession of
The
"c.
any
magnitude
Agriculturist,"
"c.
If
the
The
advertiser's
in
towns
to
the
the
selecting
published
now
of
trade
The
for advertising.
are
Oil
the
than
sense
and
means
has
that
dwelling in
every
branches
"
involve
country.
cities
Newspapers
in-
immense
would
deeper
best
be
past few years,
exercised, however,
for the purpose.
the
and
:
require to
might
the
this
much
a
offers the
newspaper
ment
advertise-
Suffice it to say
this.
as
corresponding
It
the
circulation, but
is the
of newspapers
show
within
papers
news-
cate.
communi-
one's
of
and
of
to
a
greatlyincreased.
place
a
by
the chances
the
are
newspaper
wish
consequence,
has
a
the
increase
the
familiar
the great number
"
you
parts, permeating almost
thus, the
trade
sold
are
good
a
increase
continuallyradiating from
now
exclusivelyin
every
they
quiring
ac-
is,undoubtedly,
immense
the
statistics
become
distant
most
country
at
get
What
channel
formerly imported throughout
newspaper
the
best
be
are
to
means
address
hands.
newspaper
in such
space
The
therefore
regards number
as
ing
direct bear-
a
to
and
name
all
natural
read
which
multiplication
both
name
commend
we
best
important
on
considered
a
into
go
and
the
are
is
one's
which
the
readers,and
being
it
once
convey
followed, as
increase
name
advertising successfully,and
Looking
it will at
It also has
been
?
figure at
dailypapers,
has
of
make
end
press.
the
"
bad
a
favorable
un-
under
A. good
"
having
as
"Which
"
conceded
this
to
means
the newspaper
of
and
public, is
the
to
that
us
an
on
dog
a
proverbs,
in trade
men
That
name.
advertise
to
"
tells
true
are
occurs:
now
good
a
by
Give
"
says,
proverb
object, namely,
this
attain
be followed
deem
hand.
subject in
the
on
of
the consideration
to
and
they conscfjuently
carry
Both
riches."
than
is better
sacred
a
deem,
house
would
name
proverb
A
hang him,"
in
tr.ade,and
in
originalname.
and
established
an
change
a
change
the
in
successors
trade ;
its
own
Review,"
is
indeed,
organ
"
;
The
wholesale,he
39
advertise
must
u^nd is
interest
an
possesses
his
of
is confined
to
from
If the
by
is certain
trade
which
paper
will have
name
contains
Another
many
wide
the
fiivor,
principlethat
a
is found.
he
lowest
class of papers.
charges, but
remarks
in country
circulation
will find
class,he
paper.
Besides
ployed
as
great
very
large
now
owing
which
papers,
his
to
do
not
as
mediums
to
the immense
the
on.
organs
which
advertisements
swellingthe
bulk
of
the
increase
In
many
in
their
instances
partiesand
to
wholly.
as
an
the
the
in
hesitate
to say
the
them
magazines,
an
this
cm-
con.
one-half
attention
numbers,
"
this
from
of
tensive
ex-
farmers
are
magazine by
denominations.
in
newspaper
drawn
more
on
The
with
kinds
many
advertising,deserve
of
of
be
may
refers
advertise
all
we
have
requiredby
periodicalsof
and
in
company
such
kind
to
tion
selec-
culation
large cir-
possesses
people,
the
a
one
them
interest
inference
This
of
number
of
are
be
one
are
which
towns,
than
of
country
wares
newspaper,
is stillgoing
are
the
amongst
success.
sometimes
Magazines
case
tlicm
more
that
advertising mediums,
with
tain,
the
where
seen
temptation by
a
small
in
dealers
to
so
which
is the
the
to
only
from
to
their columns
offer
may
is to refrain
being
has
papers
course,
papers
towns
it to
of
ought
paper
published
avoid
else.
status, and
a
according
remark,
the
advertiser's
if the
should
advice
is published,it is often
and
advertiser
applicable
are
that
these
no
by doing
;
to
have
are
papers
Although
These
he
the
attended
be
to
expect
can
its
the
papers
somewhere
of
of
Newspapers
This
our
that
to
chances
is estimated
man
which
addition
the
point
circulation.
in their
same
equal
indifferent
very
trade
largestcirculation
the
respectable paper.
a
large cities
low
has
look
the
case,
through
dealer
must
so
houses,
the
large city or town,
a
his advertisement, and
of
the
in
being
of these
use
paper
wholesale
known
retail
and
This
however
profession,
himself
A
circulation
a
greatlyincreased.
very
is
the
This
main
dealers.
retailer's situation
of
make
The
trade.
for
as
tall.
to
organ.
wholesale
well
as
may
advertisingin them,
patronize the
a
it
his*
to
member
every
hands
advertiser
medium
his
for retailers
into whose
wholesale
devoted
paper
eagerlyconned
humble,
good
the
in
just
increase
like
news,
Every
per-
40
subscribes
who
son
for
(which frequentlyis
It
magazine.
themselves
confine
the
require
matters
have
magazines
and
its
events, which
that
may
be,
The
have
in
better
a
chance
of
must
good, yet
are
so
get
the
of
The
preference.
magazines,
it
many
people which
The
medium
either
of
those
the
to
more
To
those
;
danger
the
his
the
the
no
name
latter
those
multitude.
whom
is
some
newspaper
things
ture
na-
be
can
than
in others.
which
suits
his
and
has,
zines
maga-
magazines
magazine
it
the
sectarian
the
certain
upon
advertising
regards
as
operation, in
many
the
trade
of
sort
whom
the
magazine
general
it
The
in
circular
words
;" they
you
want
to
reach,
circular,however,
he
finds himself
becomes
aware
than
so
home
vertisement
ad-
your
Advertisements
of the
are
be
to
comes
than
can.
paper
the
more
cases
addressed
is
or
found
underwriters,
addressed
particularlyaddressed, and
it reaches
it and
"
concern
may
whom
it
necessarily restricted
often
The
noticed.
to
are
is
arc
feels himself
one
person
of
Circulars
already
person
whom
that
of
their
in either
in both
in
the
circular.
the
"
eflFectiA'e in
most
circulation,the
that
in
Although
consequence
follows
number
those
than
be
it reaches.
next
local
and
in
a
the circulation
regards
as
select
must
of
it will
Thus
newspaper.
ground
As
advertiser
best,
mass
the
on
the
advantageouslyadvertised
more
*'
of
passing
to
groat the
observed
being
peated
re-
unweildy form,
an
however
the
induce
may
reading.
second
a
and
well-thumbed
a
"
magazines,
long closely-packedcolumns
has'
papers,
news-
attention
more
as
in
in
form,
speaking generally
"
receive
advertisements
kind
a
These
those
is often
newspaper
reference
seldom
such
the
than
receives
magazine
they take,
Advertisements
seen
and
of
are
people
convenient
more
a
educated
harmonize.
to
being
demands
whereas
has
matter
seen
is in
its contents
perusals ;
and
former
of
reason
lar
particu-
many
advertisers.
by
chance
better
in newspapers.
that
volume,
studied
be
however
found
generally be
it contains
literarymatter
than
one
his
that
taking
that
supposed
magazine, yet,
the
because
be
to
will
for
politicalcast)
a
not
to
a
of
render
easily
can
must
in each
matter
ma"^azine
u
will
the
to
there
is
lose themselves
obviates
this
danger
particularlyaddressed
that
the
a
advertiser
had
;
;
42
plied
cards
to
of
llegarding
it
endless
an
be
be
to
allowable
from
plain
from
those
of
size ; choose
is
the
be
to
We
almost
matter
much
admired
impression on
firm, and
kinds
card
which
other
handmaid
it is sent.
of
whom
when
in the
best
their
to
business
A
card
it almost
card,
your
usual
time
arrangements,
the bustle
astray,
and
business,
and
opinion.
of
is
to
and
be
let
allowed
it would
get settled
look
eager
better
the
nick
of
time
the time
at
not
the
to
come
formation
is not
so
just
in
all
partiesin
this
time
in procuring
the
ter.
mat-
in
handing
make
all the
coming
ing
dur-
probability,
go
be to
may
forward
of
arrived
the
no
card
more
stand
before
A
person
does
cases,
customers
to
party
over-doing
elapse
down.
a
card
timation
in-
an
as
the
that
lose
of
unpacking, etc., would,
thereby endanger
But
to
coveted
your
besides, however
the
such
received,in
risk, however,
a
efficiencyof
ftmiilies
articles,and
diiFerent
or
with
invariablyhappens,
should
in order
first
of the business
the
or
tain
con-
or
their cards
that
an
person
The
business
do
pression
im-
cards
the
depends greatlyon
individuals
to
of
so
make
of
number
be.
may
tainly
cer-
The
would
as
address
think, however,
The
There
short
kind
willingness to
positionrequiremany
them.
a
case
the
propriety of
such
departments
shape
These
questionable.
and
the
rendered
as
the
greater
largest
distinct.
is
the
the
be
to
cards
business
as
"We
locality.
as
of
the
the best
deuree
art, but
being
will suit
as
ought
a
of
flourishes,etc.
The
timeously sent
chance,
of
of
list of
a
such
it is
If
and
and
Beginners frequentlysend
it is sent.
good
and
name,
goods kept,
an
common
end
memory.
the
the
on
of
as
the
side
one
most
in business
be clear
smallest
kind
might
as
great hazard
a
the
to
exhibit
cards
suggestions, whi^li
the medium
works
as
run
mend
recom-
exists.
make
to
whatever
no
which
near
embellished
embellishment
on
of
"
should
The
it.
illegible
be
may
as
or
we
design, just
taste
avoid
card,
Business
and
this
say,
type
cards
seen
of
the
on
individual
medium,
The
have
distinct.
as
one
put upon
square.
and
variety
would
disapproved, we
matter
matter
a
"
the
mirably,
ad-
succeed
description
size, type
the
such
on
being
matter
of
variety
expected
different
very
a
an
too
push
his
tately,
precipi-
unfavorable
easilydiscovered.
In
43
order
should,
if
data
calculate
to
happen
possible, bo
that
such
of
much
for
afford
caunot
this
subject,to
Tlie
or
issuing
The
used.
and
of
the
The
the
between
them
stop reading
may
of
before
them
public
the
over,
have
remaining
for
positionbills
away
by
the
only
not
a
long
remain
weather.
We
placards,and moving along
occasions.
These
concerts, etc., and
in business
the
are
subjectwe
used
are
few
would
and
and
of
end
a
are
card
are
the
the
bolder
they
consider
such
incoherency
an
stipulatethat
a
time
short
and
owing
bulk
their
any
of
plan
observed
ber
num-
long
ordinary
seen,
in
an
until at last
of bearers
be
to
being
good
on
cards
pla-
person
to the
the
of
useless.
possiblyremain
months,
them
you
earn
becomes
have
the
have
be.
chance
many
type,
may
little above
We
time.
with
circulars
arresting they
cannot
a
munity
com-
a
irre-
down,
better
for
in
and
find
of
think
to
against stupid
should
they
but
vated
eleworn
carrying
particular
principallyfor announcing lectures,
occasions
the
folly
instrument
way
announoements
general
advertisement, the
an
the
the
the
disgust people,and
pullthem
or
with
is bills
greater chance
warn
of
this
at
as
size
the
people
and
once,
as
he
that
use,
person
every
the
public. By being placed
height, they
also of
at
far
as
absolute
to
to
contents
placed high,
cover
is
serve
advertisingin
be
would
When
the title and
Persons
be
startling and
quack.
a
of the
in uouuection
larger the size,the
We
they
purpose
of
name
mainly
regarding
headings, however
only
sideration,
con-
be credited.
advertising in
cards
The
arrestingattention.
levcnt
of
startlingthe heading,
more
e
into
a
the reader
assure
bills
impossibility
made
these.
for
advert ishi";;.Some
we
would
or
this
remarks
applicableto
not
It
supply
to
;
V\
notice.
circulars
either
some
pressed
mis"ht
trivial matter,
useful
are
concerned.
are
of
medium
ordinary
have
than
success
moi't
his
escape
These
posters.
public
of
last
more
medium
the
form
found.
easily be
can
but
trivial,
allow
will
This
an-ives
party
waiters, porters, etc.,
as
a
seem
tlie
when
respectablefirms
with
as
may
to
this
persons
cards
points touched
and
most
course,
time
ascertained.
from,
know
to
their service
So
the
approach it,
to
which
on
far between.
recommend
that
they might
Before
good
be
useful
leavingthis part
paper
be
used
of
both
44
for
the
circulars
and
flimsy paper,
the
air
The
next
It
of
thing
premises
said
and
have
sometimes
huge
letters
be
from
and
each
give
Such
much
and
whole
at
as
the
to
the
in
it is
which
and
Coming
u
rendered
more
a
but
variety of
in the
the
thinks
good
colors
most
For
our
of
form
who
one
there
think
the
.seen
this kind
of
a
paper,
the
be
must
plainest,
choose
the
ground
the
eye
the
on
est,
quick-
in advertisements
that
advertisements
and
sameness
are
monotony
of
general stereotyped form
a
could
At
.
the
well
memory.
original
more
existingforms
advertisingcolumns
catches
usuallyemployed
reads
much
the
same
grades between,
to
contrast
the
letters,as
would
we
cable
appli-
requisition
at
"
all
Our
are
in
signs
on
part
own
on
of
and
grotesque,
sign
styleor
That
we
be
color in direct
a
kinds
All
may
rivals.
is put
the
ciphered
easily de-
as
striking,and
taste.
that
existence
rainbow
most
reading because
wording.
admit,
color of
in
cards
lastinghold
more
to the
drier
of
ble.
trou-
distinct
reason
pretentious
more
the
of
made
quite
are
a
are
together. People
simple
glance, and
variety
A
painted.
keeps
now
of
the
Wo
lic
general pub-
the
;
same
confuse
deal
a
letters when
for
their
as
signs.
on
strike every
it must
we
a
of
plainfstletter,and
their
in at
fanciful,the
be fou?
may
other,
the
fashion
to
place
letters
the
smaller
is
way
We
firm.
the
this
serve
the
for
putting
each
with
all combinations
most
of
owner
keeping
they
the
that
premises
about
of
name
their object every
Every
signs.
and
signs after
looking
observe
to
high,
his
on
possible.
as
business
of
sign.
it is so, notwithstanding
important
face
the
purpose
trouble
distance
a
what
form
time
in
respectingthe
to
to
persons
be taken
can
remarks
the
close
placed
feet
mammoth
main
apt
more
that
is
prominent
the
three
The
the
and
along
or
it
and
other, forming
signs fail
take
wont
distinct
two
some
material.
firm
or
advertisement, but
an
sense,
observed
individual
an
by
is the
attention
direct
of
ferior
in-
use
counter-balanced
accompanies superior
name
called
trifle to
a
save
than
more
would
fixed
as
help thinking
mind,
is
we
limited
a
number
great mistake.
are
the
that
hardly be
can
name
cannot
this
which
to
in
distance
but
would
respectabilitywhich
be
may
It
posters.
easily
present
along with
matter
we
be
made
find
to
pear
ap-
nearly the
45
"
Lowest
"c.,
Inform
"
nounce,"
"
small
large and
in
prefer to
whether
they
being laughed at,
Original
he
to
trade
But
who
materials
for
was
more
unchanged
if the
the
round,
twenty-six different
labor
of
advertisement
an
over
forced
one
was
the
was
headed
so
English
an
observe
to
"
plain and
others, and
sure
this page
claimant
to
of
rest
the
on
of
casting a
casual
this one,
paper,
for notice made
yet
its
and
as
years
of
glance over
reguarly as
the
noways
it
came
Another
would
copies
The
The
ing
head-
On
we
ago,
ing
lookwere
advertisements
York."
complete
volve
in-
years.
simply.
plain type.
although
objectgood.
would
by composing
following
New
a
fortnightly,
This
The
all sorts
to
offer
to
as
person
felt.
few
vertisement
ad-
tised
adver-
work
in bold
communication
distinct
in
host
a
a
but
once,
all
some
newspaper
amonost
Steam
be
whereas,
of each, the
easilyand
thus
should
at
remain
to
it get tired
his
fortnightly,
or
h.ird'y be
followingand
be had
could
allowed
re"|uired.
copy
would
and
If this
be felt in the
observe
Suppose
out
retaininga
suit for tho
varietywanted
made
were
the year
over
would
kept
if all
be
means.
easilygather
his advertisement
would
all
loses its effect ;
weekly
changing
forms
fortnight,and
spread
is
less
un-
dangerous
by
would
who
relish.
with
person
a
can
new,
dread
respect.
advertisements.
effect
those
the matter
be read
all the year
be
anything
time,
they
as
avoided
bo
of
doubtless
"
is
"
trouble
in this
Ridicule
advertisement
of
way
attempted by
task.
it in consequence
varied
would
one
not
all
Almost
the
certainlya danger
it should
and
profit,""c.,
take
unusual
be
an
Unsurpassed,"
"
jNIany are
appear.
any
for the
same
length
a
advertiser
some
is
devise
seeing it, and
each
not
tail
re-
to
advertisements
of
to
care
frequently done, its
for
of
form
improving and varying their
When
even
not
should
cannot
business.
as
and
Beg
"
acquaintances.
in
there
character,
to
as
do
does
quite competent
those
even
and
wholesale
"
terms
remunerative
stereotyped
forward
advertisements
is
old
very
new
put themselves
to
iSmallost
''
able,or
not
producing something
shy
as
this
use
are
Such
public," '' Unequalled/'
the
recognized
dealers
of
towns.
possible price,"
are
dealers
all kinds
employed by
form
same
The
contrast
paper
type
to
the eye
interested
to
all
hand
in
this
eff"ectivefea^
i!
46
which
advertising,
in
ture
is the
which
shape
is
advertisement
an
clean
adopted
The
form,
and
thinks
is best calculated
distinct
on.
already mentioned,
is that
of
of
being
being put
stands
The
a
and
firms
conclude
must
cards
which
time
who
depot
"ioy
observe
elapsesbefore
five
or
of those
many
advertisements
have
which
is
would
be most
cars,
advantage
is in
deserve
the
objectionsto
companies
pressing.
use
name
the
the
in
plan ;
VA'e will
advertisements.
An
now
the
so
on
the
enough
give
one
let their
or
advertisement
two
we
has
ent
differvertisers
ad-
few
so
no
doubt
inside
as
can
a
hardly
to
see
no
railway
most
space,
of
way
rail-
such
that
We
examples
which
the
have
vacant
will
advertising,
of
think
Take
you
that
limited
medium.
contrary,
to
and
fixingcards
very
The
to those
walls.
It is true
we
year,
Again,
reading
we
ends.
advertising
an
will be keen
at
places,but
some
of
or
to
quent
fre-
judging by
time
the
medmni
which
refer
the
thousands.
by
surpvised
are
in
insurance
medium.
be
servation
pre-
have
;ihnanac.
after
time,
to
ol' another
We
sides
to
by
year
on
train
neglected,
successful.
along
method
AVc
almost
just now
due
waiting
arc
around.
taken
is
public
their
the
affords
placards
the
before
who
issue
be read
to
train
at
issued
successful
a
certain
minutes
ten
a
are
in their
is
the
into
look
refer
we
"
other
and
agriculturists,
with
almanac
waiting to glance
are
for
worthy
issuers
the
object
almanacs
are
them
insures
former
other
this omission
being realized, owing
is shown
the
the
the
calling
such
railway depots
at
of
arise
trading
that
in
and
those
few
a
generally used
are
as
of
deem
not
good
a
Besides
for
reason
did
he
consideration
more
railway stations, and
at
year,
which
perseverance
The
we
which
consider
speak
to
slanting
a
shape
fancy.
one's
omitted
matter
of
for
matter
suits
such
chance
which
greater number
companies
the
useful
good
a
occasions
We
use,
with
par
The
attention.
a
which
common
least for
at
the
wide,
a
in
or
see
we
with
space,
chooses
advertising.
in
a
on
be
to
almanacs, placards
places, etc.
view
arrest
have
we
mediums
not
trade
to
to
particularshape
effective
cases.
triangular form,
a
unnoticed,
to pass
Sometimes
small
a
advertise!
heading, however,
the
than
so
some
into
in
it,or
be allowed
not
in
contracted
round
margin
must
without
successful
caught public
Pi
b^
47
attention
to
extraordinary degree, and
an
its
of
greater
interest
for
will
framers,
coffers
than
least
at
others.
any
to
seems
be
welcome
as
popularityare
or
received
it
them
paid
:
as
supposing
careless
The
left
Beneath
On
the
Next
Besides
little and
cannot
ll
lie
which
and
longevity
with
it is
which
it made
cannot
order,
to
but
say,
we
it has
thousands,
cost
hair.
per
only
by
the
show
are
disgust.
an
secret
too
mere
to
of
one
it.
mow
best
the
such, the lines
his
and
of
their
but
the
neutral
which
arc
and
as
are
person,
may
be
have
we
vertisements
Ad-
pointed.
the
be
they
of
them
being
like
the object in
transpai*ently
who
The
can
majority
doggrel,
clear
so
macassor.
success,
they
which
have
we
are
thousands
poetry, neither
Advertisements
others
it)
show
appreciated by
real
as
apparently
public than
and
Rowland
common,
else than
to
to
mail,
as
and
lies in the w'it with
verse
pale,
grew
pounds
purpose
read
the
f
frightful scythe
his
regarded
nothing
palatableto
but
of
sent
less for
doggrelj
mere
if fabricated
still it
floating glare
offered
gardener
being
care
in
they
and
istence
ex-
spoil.
lay,
courtly dame
brought
be
already said,
it
the
tlieir
know
serve
it has
instinct,
roots
servingits
lines
be called
with
step
the
for
it
originaladvertisement,
insure
in
time
ball.
odorous
stars
Rowland
Who
called
lucid
stone
morn
And
to
to
been
fall
let
fancy
rich
elemental
(Tho'
as
had
much
oil,
its miracle,
With
seen.
line
once
a
the
the
Workiug
an
genuine wit
offeriiigwe
Macassor
of
before
eve
And
is
Its
ever.
E-owland
every
footmaa
bottle
A
This
Messrs.
magazines,
the
to
with
"
A
\
as
to the
spontaneous
a
and
corner
owing
the
that
satisfied
are
no
Whether
pointed.
a
has
durhig which
newspapers
to
doubt
thousands
invested
following
The
thirty-tiveyears,
appeared periodically in
drawn
deservedly be
so
one
much
can
trashy
quoted,
more
quite as clever,
view.
We
see
n"
4S
clever
such
why
reusoii
all
unswereth
any
trade,
also
an
good
as
merit
Its
is not,
command
to
I've
travelled
But
I
Whatever
injustice
it phone
manufacture
is
that
into
The
stranger.
a
flowing and
natural
or
offensive.
means
if not
by
The
Warren
about
capitaldodge
above
tribute.
in existence
monopoly
them
men
and
gain ground
with
They
a
and
Blacking."
to
dressed
They
at
did
were
a
every
so
the
"
of
his
under
the
smart
certain
of
the
were
possessed almost
of
instructed
intendence.
super-
trade
same
number
city, who
to
district
were
ren's
WarThe
slip them.
for
offered
kind
every
young
were
allotted
*'
a
displace
These
footmen.
in the
ten,
writ-
as
to
as
no
reminded
following scheme
out
ture
mix-
by
been
effective
as
a
shrewd
are
we
in
A
rhyme
is
having
respectable grocers
were
his
cither
without
started, and
dealers
retail
out, and
call
on
and
"
proved
himself.
for
list of
marked
were
hit
already,and
customers
city was
Warren
engaged
he
may
hitherto
had
extravagance
firm
we
name
exactly
Warren,
another
before
years
of it.
were
furnished
It appears
many
3Ir.
but
he
where
good
least
AV^arren's
Mr,
his
carried
evidence
at
all.
and
guess,
the
call.
to
cannot
mark
is
his, which
of
label
globe
and
himself,
night.
planet
the
piece bears
Speaking
another
the
sense
nonsense,
ground,
the
on
this
of
hit
the
"
bombast
of
author
"
stand,
a
blacking
effusion
above
parts of
many
:
strand,
by
bottle, cork,
polish,we
the
magazine.
or
round.
mere
e'urface
sufficient to
safelyconclude
been
the
of
possesses
glorious sight,
a
the
to
travelled
wonder,
through
portion
blacking was
this
the
is
example
next
other
the
piled
all
I've
such
applicableto
paper
as
came
were
planet
and
by day
never
'Twere
this
beheld
every
which
Money
fiu'egoing it
thro'
I
blacking
polish
to
in
witty
warehouse
of
The
the
I stroU'd
as
fanned
batteries
Sufficient
For
day
one
War""en*3
Where
place
a
however, quite so
II happened
At
Like
"
lines
procure
Rowland's.
of
originalone.
an
sufficient
those
as
rarely.
so
doubtless
thinj^s,"can
old and
point
liiie.sappear
to
each.
Warren's
in
use
but
50
I'ouiul it u])iis"J except
Holdoiu
jobs
to
lectcd
by
us
and
;
important
growth
you
expect
must
arises from
offence
for
;
the
buyer
Ucmcmbor
of
but
if old
then
be
reduce
tlic
or
your
ordering
them
amount
too
when
necessary
or
in
of
price.
takeu
to
but
the
what
they
wise
trader
err
You
are
"
to
of his
be
too
ascertained
safe
can
side,by
always
about
add
the
equally injportant consideration
The
public
generally Icavo
it may
endeavor
price ;
state
satisfied
stock.
and
will
they could
real
the
on
wise
lie
cost
have
you
you
your
want
will
to
and
next
they want,
don't
at
you
below
or
year.
which
the
maybe
Every
order,
at
in
If
to
future.
much.
suppose
of
it
view.
cither
a
"
and
custom
article;
once
this
able
his
once,
until
sales
too
liis customers
naturally enough,
apl,
man.
trades-
a
more
a
public
exhibit
remember
order,
of
what
A
value
than
;
at
good
classification
good judges
abundance
many
secures
the
the
monthly
from
least
stock,
but
little rather
is the
very
or
at
in
and
beginr.i-rs are
should
you
be
hopeful;
fur
go("ds
bought
weekly
average
first
forgive you
never
great evil attends
in the
price
puttoni
his
of
should
Young
sanguine and
the
unsaleable
bought
affairs.
to
this
stock
the
believe
ruins
hanging
a
dear
appear
if well
them,
watch
too
avoid
will take
value
to
but
price, and
man
A
probably
contemporary,
assured
tomers
cus-
tendered, and consequently
often
article.
purchases
approved,
much
cost
the
who
perpetuity,
con-
it, you
and
inferior to tliose of
are
adulterated
or
on
hope
is disappointed, ho
successful
arc
judgment
they rejectthe untempting,
old-fashioned
public,
old friends, your
they will
and
thiu
Vour
of i"ld stock
accumulation
and
taste
the
of
obtained
which
"
Ilis
ne"^lects
just princii)k's.
of
The
Stock.
perhaps
accident, but
an
abandonment
an
and
complain,
will
icm.
plant
nej;-
slow
of
full reliance
in
principles
react
these
by
a
often
too
ccmfidence
the
If
lost.
retributive
a
have
you
those
in
decline
is
tion
atten-
prompt
or
oft'ended
Confidence
be
it may
ri^id
A
much
as
ones.
when
but
;
ni;ain remember
lidenco
are
is iicitlier Hatisfied
who
essential, and
is very
matters
customers
yet
more
careful
sniiiU
or
churl
a
else.
anybody
with
hiiiiHcU',or
with
by
be
to
either
allot his
in
you
are
an
quality
capitalin
(
61
lixt'd anioiuitH
his
to
conv'Miioiu'i! and
owti
This
toniers.
hirlywhore
is
never
that
with
no
there
sliort of
I
c'lses.
and
boxes,
while
by
you
drawer,
a
clean
up
reached,
bo
other
"
the
from
embarrassment
or
your
it is
to
hardly
over
his
take
if immured
place.
important matter
once
the
a
front
outside,
said
far
as
that
shopmen
trading',it
in
month
once
as
a
can
the
the
dows
win-
^ood
are
personal
harmonize
must
you.
has
the
to
account
undue
and
Credit
is
Keep
you.
you
and
with
get.
payments,
a
it
all
bear
in
mind
and
comfort
it
your
account
separate
Whilst
is
of
is
equally
lost ;
are
unlimited
capital if
take
of
duty
properly
stock
nually
an-
to
policy
be
to
all
personal
your
without
independence
for,
credit,
debts, and
own
that
your
sound
sands,
thou-
greatest merchant.
trades, particularly if extensive,
an
ruined
trade, you
over
you
by giving
overtake
consistent
less than
own
be
shopkeeper
private expeuditure,
rather
be attracted
drapers' shops
our
Thus
whereas,
;
vote
de-
drawers
morninfj^,and
every
and
capital,if
least,with
owing
miserly
in
humblest
nmst
all
In
at
debts
of
by overstocking or
used.
the
nio
elo;j^ant
invisible.
repaint
to
of
It need
and
yet may
most
course
Some
Beware
largo your
either
the
fancy business
a
down
washed
taiitrht
",'(iod
policyto
view
to
a
and
Of
especial
arranj"ements.
Finance.
However
you
.shopkeeper
the
of
itself
is
outside,
day.
has
result could
pieasinj^
practice.
every
Take
plate ^lass
for
cuh-
trade, particu-
is
custonior
in
his
possible discarded
as
visible
the
Cleanliness
in this way.
appearance
with
no
be
must
cleaned
examples
or
view
ji
of
day article.
every
taste, it
presents
whole
is my
which
year,
as
It will pay
the
wishes
Experience
"
far
such
"
business.
an
extensive
capital to
your
which
Cleanliness.
to
luxury
of
substituted
object
in
waiitn
rutminij;
or
busily enj^a"j;ed,
your
are
some
every
tlie
have, therefore,
and
tnido, with
and
in
1)isi"lay.
iiy
all articles of
u'ood portion
a
Mm
of fasliion.
fre(jnenteh.n"";es
Attraction
\
tlni
affair
easy
are
he
to
e:ire
tlio vju'Ious hniiiclHiM of
to
being
to
spend
punctual
collect at
52
and
stated
do
not
keeping,
called
when
force]of
by
may,
and
owing
to
honest
no
in his
and
of vicissitudes
world
a
upon,
debts
the
improve by
when
puy
is
regular periods
object
that
debt
good
a
worthless
three
to
this
that
llemember
and
be
circumstances,
.
will
man
power,
change,
Accounts
you
now
months
hence.
Insurance.
Fire
fire offices show
yourselfnor
to
and
to
have
debtor
if you
employ
to
accounts
offense
more
to
book, and
do
Order.
you
have
enter
than
or
bad
what
you
nature's
is
Advertising.
honest
to
the
of
economy
fixed
and
them
not
paid,
as
applicationfor
an
in
transfer
them
assets
your
law
first
and
"
will
require,and
be
as
place
for
You
your
men,
shop-
your
do
taking
so,
collected
a
your
nothing gives
as
paid
account.
to
separate
a
good.
disorder
in
at
collection,
even
is
fact,is
fringement
in-
an
in its
everything
time, which,
out
with
of
the
to
sent
one
it
books
your
meet
Having
permanent
you
of
what
collection.
you
use
causes
book-keeping,
accounts
ere
man.
place for everything
reallydo
have
in
which
have
good policy to
debts,
them
estimate
a
to
property
Cost
to
other
person
is
at
goods, properly numbered,
you
and
regular
once
rule
casual
honest
Order
"
greatly to
Unless
It
customer
not
A
tends
an
doubiful
have
If you
a
a
of
arrearage
more
the
on
specifictime
must
you
of
nothing
difficultyof
or
commi^-siou.
a
pay
the
times
depend
not
devote
but
ca)
do
; so
an
quarterly or
comes
call twenty
to
statistics of
the
is neither
is
inflexible
an
your
Then
time.
exact
may
therefore
daily,and
posted up
that
regularly collectingaccounts.
of
it
make
may,
There
"
than
tradesman
a
insure
to
Accounts.
of
neglect
a
Not
to
proportion
vast
a
allude
venture
creditors.
your
Collection
greater loss
plainly that
too
is uninsured.
kingdom
this
which
hardly
proprietyof insuring against fire, but
the
the
s^hould
I
"
place
money.
class of
every
frequently ordering that
lose
occasionally
the
sale of
misplaced.
"
In
my
opinion,advertisingis
a
legitimate
53
sellers.
the
is
It
whether
both
one
extend
you
bad
a
class
and
who
be
pass
It
never
good
a
be limited
their
and
door
your
dow.
win-
the
tested.
otherwise
miglit
to
in
or
in
front
advertising
By
which
happen
be
to
and
buyers
shop
your
there
seen
remains
both
of
of
article.
connection,
your
number
the
by
article
quality
advertise
to
answer
can
wishes
extension
an
the
its
cases
and
wants
merely making
newspapers,
In
the
known
making
of*
means
connections.
AssrsTANTS.
is
serious
of
matter
a
character
The
"
and
choice
capacity
method
and
persuasion
of your
and
times
there
be
cannot
festive
and
recreation
term
consequent
strong
on
incessant
on
mind,
my
if
tho
remember
of
that
a
with
those
kind
less fortunate
the
had
blessed
one
precious gifts
stewardship,
feeling
fellow
that
and
you
founded,
AVith
doubts
any
relief
with
talents
to
of
your
the
In
and
the
you
very
impression
about
holiday.
the
exhaustion
this
administer
ing
feel-
to
The
and
half
upon
of
contribution
happy
weariness
entail
may
fund,
a
discrimination
creatures.
former
members
occupations.
day
occasional
an
has
Almighty
of
never
ence,
self-dependIn
occasional
An
application.
I have
of
reciprocal good
A
forms
every
expressive
feeling
their
which
esteem
book
a
and
order, propriety
amusements.
myself.
meeting
their
early closing, or
of
or
is
to
encouraged.
of
members
the
literary institutes,the
no
from
rational
anxieties
and
cares
much
too
or
contributed
donation
some
on
course,
a
few
and
with
banity
from
and
a
will
servation
decision, ob-
bland
a
of
encourage
"
servant
ob-
an
You
them.
exact
kindness
Conduct,
require
bojk-kccper
you
comforts
were
establishment
my
to
their
promote
when
that
will
apply
observance
justly merits,
so
it
buyer,
Whilst
with
but
your
dependants
or
welfare.
your
and
your
rigid
a
them
treat
in
seller.
your
conduct
good
regularity in
establishment
decorum,
of
in
;
detect
to
discretion
and
to
essential
are
assistants
your
consequence
discrimination
select
of
your
fits
benesion,
conclu-
succet-s,
bility
responsifluity
super-
needy, sick,
54
STEPHEN
The
remarks
followinii;
inserted
are
in this
of
men
wonders
and
describe
to
present
of
the
Madelaine,
fashioned
of
the
sheen
it bears
after
American
of
the
which,
of
have
the
lavished
virtues
this
of
college
the
who
men
life,had
of
his
sight
marble,
is,
risen
severe
a
But
career.
for both
But
material
out
of this
the
marble,
ing
dazzl-
the
Well,
day.
sunny
der
yon-
massive
roof,
all, but
a
all
structed
con-
genius
monument
to
The
in
its
and
wealth
founder
of
origin, and
humble
struggle with
the
resemblance,
its
eminence
to
of
graceful colunms,
of
was
"
pride
church
advertisement.
Girard
the
its
after
at
of the
reallyone
the
which
upon
and
intention
beauty
white
a
on
and
cornices,
newspaper
have
of
the
ful
success-
familiar, by
my
is
uiodel.
purest
resources
Stephen
"
many
I
all their
the
he
not
in
some
stately walls,
its
costliest
the
is
surpasses
most
Philadelphia,
must
It
ancient
is
affects
its rich
pediments,
America
in form
the
to
Boulevards,
same
building
comely building,
noble
It
Parisian
the
which
to
in
College.
world.
of
of
one
splendid edifice,which
this
new
ornaments
were
Girard
to
and
English author,
an
visitor
Every
of travel
least, with
at
name,
times.
books
of
refer
they
as
from
taken
fire
work,
modern
reader
every
GIRARD.
almost
poverty
struggle he
ment
depart-
every
the
at
like
ment
commence-
victorious,
came
f
and
when
of
his
fortune.
By
this
commercial
merchants
skilful
and
he
which
his
to
prosperity,and
had
all
those
his great
along practised,
and
In
to
a
at
twenty
chieflyto
success
early adopted
career.
use
and
the
dwells
document
upon
to
of
system
this
as
the
at
rigid
lated
accumu-
dollars.
of advertising,
throughout
addressed
count
ac-
his
had
same
gradually
millions
persisted in
remarkable
traders,he
he
the
road
within
qualities Avhich
of
con"
the
turned
position put
the
by
the
on
subsequently
improved
exercise
himself
nmcli
so
sagacity in
rare
with
where-
fund
it, threw
found
soon
small
a
of
use
such
displayed
wealth, estimated
he
acquiring
gre.it ability he
he
attributed
which
such
continuing
enormous
Girard
in
specuhitions,that
which
economy
task,
With
first assured
succeeded
made
facilities
the
reach.
to
once
into the
energy
to
had
begin, he
to
duct
he
by
source
liis
him
of
55
his
prosperity, and
them
urges
tulating the advantages
the
reminding
public
abilityto supply
and
to
of
them.
their
He
keep
idea
above
bad
the
up
all not
for
rather
their
the
attention
counsels
the
to
withdraw
of
purpose
to
multiply
at
such
something
the
their
business
that
He
advantage.
; and
that
to
expect
may
in return
reward
a
reap
for
they
outlay
similar
to
that
ments
announce-
there
to
hear
brother
will
the
to
are
them
customers
will
his
assures
advice
the
their
dr;iw
to
they
times
advises
He
of
able
favor-
as
when
them.
endeavour
impression
widely
possible, and
as
number
the
thus
conclusion, that by following this
succeed
of
cost
his
in order
them
give
to
advertisement
the
diminish
periods,and
to
and
their
saving
than
stores, under
public,
progress
adverti.sc
to
thus
with
advertisements
of
the
from
connection
them
their
rccapi
by
;
result
to
in
wants,
of the
of
likewise
do
hadTound
lie
constantly,frequently to change
an
in
to jro and
which
of
traders,
undoubtedly
printer, they
he
which
himself
enjpyed."
BOOKKEEPINd.
BoOK-KEEPiNd
is
requirements,
justified
easiest
1
in
withholling
in
system
everything to get
is almost
IS
it
d
cumbersome
had
and
decided
opinion is
HI-
'S.
There
moment.
present
do
in business
r-
books,
as
every
not
to
in
simplest and
that
it is the
It is
lamentably
pay
business,
no
that
attention
much
so
true
matter
them
We
in
thousands
to
are
have
follows, and
easiest
u.se
is
keeping
book-
of
of
many
our
the
at
of i)ersons
keeping
correct
small,
how
in
all events,
at
which
and
simplest plan
degree.
greatest
system
bo
not
best
systems
that
chant's
mer-
importance
the
8uch,
know
the
the
Avonld
great
different
are
happen
we
long acquaintance with
a
of
effective.
most
round-about
and
he
illustratingthe
matter
a
the
of
part
a
fools
simplest jdan, because
book-keeping.
in use,
author
from
space
invariablythe
of
true
tlie
It is
use.
the
important
SO
that
demands.
of
The
is
most
casual
ni
evidence
of
of
of observers
must
insolvents,with
be struck
the
on
great number
hearing
or
reading
of persons
who
the
ac-
instances,
many
them
right,
fall
behind,
Again,
a
sale
altogether,
to
a
cause
it.
In
the
possible.
any
repay
part
of
double
a
with
feel confident
We
who
one
or
in
that
that
the
a
has
would
not
too
occupy
DEFINITIONS
Abbreviations.
"
been
transaction
a
or
escape
your
have
careful
noticed
much
OF
MERCANTILE
The
customary
is
"
care
would
clear
as
Jy
and
Dr.
proper
in such
to state
a
work
space.
TERMS
contractions, are
Debtor.
E
E
E
"
Errors
"
0
E
"
f.o.h.
"
Free
Excepted.
Errors
on
and
Board.
Omissions
Excepted.
and
make
to
simple
of
knowledge
Creditor.
"
is disgusting
it will
of
-B//'" Bills Receivable.
"
loss.
prevent
pains
^//)" Bills Payable.
Cr.
enter
memory
It
Account.
"
to
employer's
taken
Si.
his
young
sprawling writing
little
art,
you
of
minds
defer
your
to
consequence.
book-keeping.
clumsy
keep
to
If you
may
own
qualifications.It
entry system
A/c
it
the
the
on
When
allowed
are
every
career.
requires to improve
merchant's
its delineation
forcibly
follows, we
connection
in
matter
every
this
point
which
system
is
must
we
matter
they
work
mere
books.
easy
recording
it is clear
figures, especially when
very
irksome
in with
one's
When
good.
your
filled
books
a
to
which
to
of
up
completed,
necessary
very
see
it is
thus
and
is
Neatness
time
the
at
is
business
their
on
it
lost in
be
impress
would
just
of
deal
should
just entered
men
is
system
great
a
We
make.
if the
time
no
regularly,
up
confined
matter
In
defective.
was
were
Another
regular posting
is the
posted
are
keeping books
transactions
large
petty books.
attention,
books
of
manner
very
other
jotters or
call
their
that
knowledge
as
amply
this
that
as
vital
tlie
this,
58
Current.
Account
A
"
certain
a
partiesuiirinjjj
in
and
form,
made
frefjuently
item,
with
and
in either
are,
and
stated
at
Sales.
his
and
A
"
showing
all
of
rendered
the
to
to
;i;;ents,
render
broker, showing
deduction
account
balanced
separate
parcel of c^oods sold,with
after
and
each
on
Current
Account
an
are
It is customary
series
or
creditor
allowed
point.
a
two
Current
Accounts
dates.
adventure,
any
between
of
transactions,
periods.
Account
by
case,
of
termination
their
in debtor
out
interest,charji;edor
brokers
merchants,
the
on
of
with
up
of transactions
period, drawn
order
the
Statement
the
by
the
freight,commission,
"
weights
or
of
each
to
the
sale.
Also,
lar
simi-
a
of
goods,
of
deduction
after
consignment,
each
result,
net
consignor
the
chant
mer-
of
quantities
attendin"]jthe
merchant
the
to
".^'c.
A
Acquittducc.
rendered
pricesobtained, and
expenses
proceeds
net
the
account
in
discharge
writing, for
debt,
money,
or
liability.
Acts
'
of Banhruptcy.
traders,legallyheld
Certain
"
make
to
them
evasive
fraudulent
or
amenable
to
of
acts
Bankruptcy
the
Laws.
The
Actuari/.
"
it is to
duty
business,
and
statistics and
the
finance
Advances.
of
sale.
A
term
shipments
account.
advise
of
the
Duty
"
Assurance
Company,
on
all
the
questions pertainingto
the
Life
Assurance.
Agreeing
"
whose
in
required
computations
subject of
Account.
an
Dufi/.
levied
the
on
settlingthe particulars.
or
value, and
not
on
articles.
of
Payments
"
the
proceeds
made
of
the
"
of
A
mercantile
goods
to
and
by merchants
entrusted
property
frequentlyapplied to
Adventure.
all
of
Life
a
necessary
generallyto
Valorem
quantity
the
make
Adjustment
Ad
officer of
loans
of
others,in
to
ticipation
an-
them
for
money.
speculation ; usually applied
foreign markets
on
the
merchant's
own
to
59
Adoice.
Information
"
A person
Agent.
"
and
contracts
or
in
li
he
is
by him,
subject to
to
for
another,
his
on
bindin"];
are
considerable
common
ployer
em-
risk,if ho
the
usage,
fail
authority
hinj.
to
Agio.
business
to transact
made
arranijeinents
oath.
writint^,
upon
correctlyexercisinir,according
delegated
The
"
metallic
of
in
authorized
principal,and
and
reports
.
decJHvation
A
"
commercial
"
letter
intelliji;cnce
conveyed by
Aj/idnvit.
letter
by
metallic
difterence
and
paper
of
premivim
or
between
or
money,
usually
;
money
in value
descriptions
different
continental
with
connected
tween
be-
exchange
of
rates
exchange.
Arhltrdthii.
decision
are
of
one
The
"
or
nominated
the
are
is
Assets.
A
"
Assignee.
"
charge
the
of
the
generalterm
One
"
over
an
is
of
the
intermediate
direct
When
Simple
portional
pro-
places,for
indirect
or
drafts
or
intermediate
one
Arbitration
cash, property,
assignment
appointed by
; and
estate
amongst
:
when
"
and
dependencies,
a
trade
themselves,
is made.
the
In
Court
ruptcy,
Bankto
assignee, chosen
assist
on
behalf
of
take
by
the
body.
The
certain
for
whom
assignee
whole
Assignment.
control
to
from
of the
computation
A
liabilities.
to
bankrupt's
creditors
interests
it is termed
arbitrators,Avho
Arbitration.
official
an
"
the
by
matters
concerned.
advantageous.
most
in contradistinction
)
called
places,through
two
concerned,
Compound
more.
those
ascertaining whether
of
place only
by
Exchanges.
between
purpose
remittances
of
disputed
persons,
by authority, or
rate
the
neutral
more
Arhitr"ttioii
of
adjustment
act
of
property,
or
appointing
another
to
transferringproperty by
exercise
deed
of
assignment.
Attorncji (Power
of.)
"
A
document
conveying to
others
the
60
authorityof
Audit.
A
"
authorised
in
special
called
The
"
Bailment,
for
of
and
nccountw
in
a
of arbitration.
case
in
delivery of goods
trust,
they shall be rc-delivercd, as
which
by duly
vouchers,
auditors.
decision
A
"
that
-
scrutiny
persons
Aioanl.
purpose
them, either
for
act
or
unreservedly.
or
cases,
sign
to
persons
they
bailed
were
shall
the
on
as
soon
standing
under-
time
the
or
been
elapsed or
have
accomplished.
In
Bahince.
both
Dr.
the
of Trade.
and
trading
Sheet.
A
"
tar
their
bills,and
from
own
another
acts
entered
"
without
Bill
to
equalise
the
between
affects
measure
simply
dealer
in
their
trader
the
custom
exchange
"
of
A
ledger
heads.
in
of
wrappers
up-
who
money,
; he
interest
custody,
grants loans,
also receives
acts
as
the
remittances
an
agent
in
of
meet
to
his
who,
engagements,
creditors,becomes
amenable
to
the
announced.
so
aid
of these
ficilitates
unable
those of his
The
account
another.
to
is
in the
merchandise
bound
receipts,and
A
or
of
safe
of Entry.
at the
or
or
depositsat
place
"
one
liabilities of
and
assets
other
for
bankruptcy laws, and
Barter.
value
great
a
open
receives
and
one
Bankrupt.
his
of each
parcel
or
licensed
A
"
payments
money
by
pack
deposits of others
the
of the
statement
balance
pauling, "c.,
Banker.
discounts
in
which
country,
a
in
difference
respectivelyunder
being placed
canvas,
The
"
A
"
the
concern,
Bale.
required
difference
exchange.
Balance
a
of
imports
of
rates
the
Cr. sides.
Balance
exports
accounts,
"
and
of
one
kind
of
commodity
for
money.
form
house.
of
entry
or
schedule
of
goods
\
61
Bill
Bill
"
of Exchange.
transactions
the
transfer
of
a
from
of
u
hand
to
liand,
be
drawer)
at
another
upon
The
the
to
acceptor
and
;
by
or
the
of times
his
back
whom
indorses
he
Bill
is
terra
the
on
Parcels.
of
fallinginto
adopted
Bill
interest
of
bill
A
disuse
A
"
right a
or
indorsement
payable, an
"
or
(the
of money
sum
(the payee).
is termed
and
come,
be
transferred
the
"
otherwise
it may
may
)"y
enablin";
person
named
either
an
holder, by writing
indorser,
and
the
to
person
indorsee.
of goods
specification
invoice, account,
"
conveying
contract
in
has
person
directors
The
"
or
in their collective
company,
It
an
one
certain
hands
"
transmission
would
by
a
world
likewise
instrument,
holder.
by
the
that
person
a
the
becoming
as
pay
the
of
tary
mone-
sold.
bill,being
or
The
ally
gener-
in its stead.
Sale.
of
Board.
or
it
to
into whose
transfer, the
indefinite number
name
order
one
for
order
which
beinj^available
transfer
written
a
debtor
dependency
accepting completes
person
direct
is
a
such
by
parts
substitute
a
(the drawee)
particular time
a
the
It
dormant.
lying
as
of
a
up"in
forwards;
himself
avail
to
instrument
in various
creditor
and
speciebackwards
creditor
conducted
are
order
expressed
The
"
to
others
specified
any
goods, chattels,ships,"g.
of
managers
institution
public
a
in France
capacity. Bureau,
is
an
equivalentterm.
Fide.
Bona
expression
An
fraud
used
Latin
words,
denote
to
signifyin good
which
that
anything
is done
faith.
without
deceit.
or
Bond.
to
Two
"
written
A
"
at
money
pay
which
instrument, by
a
certain
time,
a
under
or
binds
person
self
him-
stances.
circum-
certain
.
Bonded
in certain
stored
been
of
Goods.
given
such
on
on
Goods
licensed
behalf
their
"
of
removal
or
the
for
in bond
are
bonded
owners
those
liable to
warehouses,
of
the
consumption.
after
goods, for
the
duty,and
bond
has
payment
62
Debts.
Book
due
which
them,
to
centage
per
"
as
as
good, donhf/vl, or
charged by
consideration
or
traders
of
bonks
the
classilied
commonly
are
Brokci'oyi'. The
brokers
standing in
Amounts
"
ettectingtheir bargains.
on
Broken,
in commerce,
are
negotiate bargains between
engaged
persons
sellers.
and
buyers
Some
to
licensed
are
faithful
the
by public authorityand give security for
middle-men,
as
performance
I
their
of
duties.
They
trading themselves.
Contrncts
Brokers'
their
:
the
goods
Brokers.
I)isurancc
completion of purchases
the
on
described, and
are
Brokers, Bill
"Produce
signed by Brokers, and forwarded
Notes
"
principals,
immediately
sales,
on
principal arc
Brokers, Ship Brokers, and
Brokers, Stock
to
The
from
strictly speaking, precluded
are,
conditions
and
terms
stated.
Bullion.
is
a
in
a
Uncoined
"
coined
uncoined
and
The
"
or
public company,
or
losses.
"
vessel.
a
find
used
originalsum
as
Ship-owners
for
cargo
the
cargo
it
its
of money
stand
may
term
respective
stopped
for
embarked
affected
for
charterers
or
It
mass.
inetals both
these
denote
to
in the
or
state.
collective
A
Cargo.
silver,in bars
or
term, however, commonly
Qipltdl.
of
gold
the
of
freight,when
lien upon
a
a
business
by subsequent gains
merchandise
having
aniount
in
on
board
each
"
,
,ion
freight. It is usual
payable at
the
nothing but
cash
a
to
port of
destination.
Cash
Account.
Cash-Book.
receiptsand
the
custom
Petty
An
in which
account
actions
trans-
recorded.
are
the
"
"
In
payments
in
Cash
book-keeping, the
are
recorded
in
large establishments
Book,
and
Bill
Book
a
Dr.
have
to
;
in
book
also
and
which
Cr. form.
all cash
It is
subsidiarybooks,as
a
rough
Cash
Book
63
the immediate
for
in
perspicuous
a
Cash
draw
to
lent
Credit.
certain
formed
men,
Cheque.
to
a
indicates
through
banker,
it is
that
Cheques
instead
convenience
obtaining
making
banker
a
only
of
A
of
A
only
If
if crossed
pay
with
made
with
the
the
of
name
thus
one
draft
term
two
its presentation
on
presented, and
are
The
speciiied
a
crossed
be
to
paid through
note
bill issued
or
to
An
carrying
any
desired
be
agreed
Public
a
any
named.
trans,
are
is sometimes
choice
bankers
by
of
various
for
the
placesfor
authorized
to
or
"
bearer
per
The
on
of
amount
a
additional
association
licensed
charged by agents
of
any
to whom
person
ing
buy-
When
sells
goods
commission.
of
operations,and
Company
for
kind.
he
two
or
more
sharing
a
the
for
persons,
by private arrangement
is called
issue of
.
centnge
credit of
out,
means
demand
negotiating business
an
upon,
recognized
or
country.
Bank.
a
the
charge
The
"
The
"
"
may
commereiiil
protectinj^their
to
.
in
payment
Compayiy.
as
of
its payment.
sellinggoods,
of
banker
bearer.
travellers,affording a
agent guarantees
purpose
a
is
; and
be
to
"
notes, payable
it is usual
the
indorsements.
Note.
Commiasion.
an
e([uiva.
cheque.
Circulation
or
and
re"^ulating
payment
Circulating Medium
own
permitted
are
personal or
on
associations
upon
to
or
that
any
of
Circular
its
persons
sum
payable immediately they
are
without
^
of
of
order
named,
person
lines,this
used
l^"ok.
which
Local
"
purpose
written
A
"
ferable
wards
after-
interests.
general
sum
the
for
fixed
transferroj
them.
Commerce.
of
by
agreement
a
be
in tlu" Cash
securitydeposited with
Chnmhers
i'
to
tniriHuctions,
manner
An
"
bankers
from
of
entry
amongst
profitsand
the
selves,
them-
losses,
private company.
is established
either
under
a
special
64
(Minrter
ill his wliohi property for
Limited
tlie nienibors
tlu; amount
to
Public, because
who
choose
tlic claims
of all iKjr-
constituted
are
It is
sharcM.
shares.
with
of their
shareliolders
of
liability
liiiiitH the
Hubscribed
the
under
or
concern,
whicli
liii))lc
inenibcr
every
the
of
their
of
the
take
to
ComjioniuUng
by
debts
the
LiabilityConipJiniesAct,
called
sons
rendorH
rjovornmont, which
tlic
rnnn
Creditors.
Creditors
by
Debtors
"
of
way
of
payinp;a portion
latter,
the
composition,on
/^'ivinj^
an
acquittancefor the whole.
agreement,
Conditions
of Sale.
declared
The
terms
upon
Consignee,Consignor, (\"nsignni('nt.A
person
"
floods
which
sold.
are
"
is
consi"^nment or parcel of merchandise
sale
otherwise, is termed
or
the
to
whom
a
shipped or forwarded,
consignee, the
for
sending,
the
foreign country
to
person
consignor.
Consul.
watch
interests
the
over
located
stationed
public official,
A
"
the
of
he
one
in
a
represents, and
which
"
or,
the
on
Latin
A
"
It is also
persons,
as, to
buy
to
goods
or
and
tenements
binds
A
"
materials,on
is
signifyingagainst
a
smuggling
written
or
them
for
term
or
clandestine
between
agreement
certain
to
prohibitedarticles.
relative
trade.
two
or
specifiedacts
sell goods.
eflFect certain
Conveyance.
in accounts,
a
commerce,
verbal
A
"
which
Contractor.
others
In
"
frequentlyappliedto
Contract.
more
word, used
side.
other
Contraband.
"
cannot
exactlydetermined.
Contra.
"
jects
its sub-
there.
Contingencies, Liabilities likelyto arise,but
be
of
"
A
conveyed
capitalistor
works,
or
person
to
supply
specifiedterms
deed
from
by
one
and
which
person
who
to
binds
certain
himself
to
quantitiesof
conditions.
property
in
another.
A
lands
and
conveyance
t
66
Dehlt.
In
"
Book-keeping,
entry
an
side
debtor
the
on
of* an
ncoount.
Debtor.
Decimal
The
tens.
the
coin
being
divided
be
ten
of
into
cent
example,
such
division
a
labor, would
decimal
are
obvious,
large sums
would
of
positionof
the
and
Discount.
their
;
a
and
as
to be
at
Dishonor
is drawn
it iHJComes
"
advantages of
the
a
a
due.
definite
lor
certain
division
chau^-e
mere
to
stocks
price, as
BUI."
a
of
its
A
on
either
case
on
tlie rest
prompt
allowed
the
or
paid
sum
of
payments
deducted
in anticipation
shares, the depreciation below
of
per
cent.
drawer"
or
Deposit
a
operations.
stock
10
termed
proprietorsdeputed by
and
money
account.
interest
of
way
of
sums
sjxicified
conditions.
is
bills,a per-centage
to
refusing to accept,
In
of
direct
di-scount
of
much
principle applies
same
current
a
body
a
applied to
fixed
or
for
sterling,
requiring
sight by
per-centagc allowance
by
amounts
standard
is said
The
now
transactions
from
and
applied
As
from
A
"
mils
nmltiplicationand
ut
upon
such
of
control
to
power
One
"
division
pound
a
money.
The
term
others
and
distinctive
as
money.
point.
recording
account
Director.
with
for
of
would
cent
new
were
"
bankers
placedwith
florin
denomination
calculations
as
niercantile
A
"
AccoHHt,
the
subsequent
a
hundredth
Ixj effected
ofteu
decimal
If
"
system
of
direction,that
measures.
Deposit.
An
other
simplified,in fact, the
be
this
sterling.
some
the
of
weights
of
unit
shillingpiece
two
or
step in
sterling,and
representingone
mil
the
complete
would
coins
the
upon
cents, for example, the
"
pound
a
florin
first
pound
a
coins
new
hundredth
the
of
tenth
creditor.
to
capacity,weij"ht,or value) by
of the
the
distinction
dependent
be
measure
coinage, was
one
into
one
of
that
introduction
recent
British
into
is
Sj/stnii(Tlie)
(whether
measure
in contra
owin"i;money,
One
"
which
the
$100
person
an
acceptor
notice
should
on
soils for $00
whom
failingto
be
pay
a
bill
when
immediatelygiven
67
the
to
indorser
well
as
ways
received, provided he is
of Partnership.
the
of
by elapse
;
Dividend
funds
T'^e
"
time
creditors
amongst
given
name
of the
out
cigrced upon
ot
agreement,
the
to
when
they
periodical division
of
estate
The
bankrupt
a
in
by bankruptcy.
pul"lic
companies.
the profitsof
arising from
)!
an
dissolved
Partnerships are
"
orignated,by death, by mutual
were
a
been
the drawer.
as
Dissolution
various
has
it
whom
from
person
of the
tion
distribu-
is also called
dividend.
Draft.
and
In
"
Also,
cheques.
certain
Auction.
price somewhat
until
The
"
Duties.
Taxes
"
plan
their
above
in
jwrsons
this is
the
this
of
probabilities
Calcutta,
Loudon
when
being
the
the
at
and
until the
however,
the
or
rate
rate
50,000
due
on
date
on
Bil/s
called
day,
by
then
an
:
profitof
"5000,
were
to
have
2s.
:
"312
received
been
in
dependent
In-
speculatingon
for bills
on
giveg 50,000
rupee,
there,
from
by
rates.
2s. per
agent
in
bills, extensive
others
current, say
a
the
say
resident
paid in London
"5000
or
which
instruments
of
various
"
them
of Exchange.
transmission
fall in the
:
nominal
a
by
those
the
money,
invested
and
l^d.
per
'in
rupee,
10s., less agents
time
of the bills for "5,312
London
rupees
with
and
shows
interest
debts
merchants
received
10s., and
gives "5,312
connuission
rise
of the
rate
London
on
a
by
on
single example
the
which,
rupees,
bills
a
at
legitimate
carried
operationsare
Giving
of
accomplished, being
of
the
transmission
scale.
excise.
or
transactions
liquidatetheir
weighing
merchandise
upon
customs
denoting
term
country
one
another, without
which
A
"
at
bills
becoming the purchaser.
kind
any
manufactures, payable either through
Exchange.
turn
a
in
of the
gradually lowering
first assents
imposts of
or
made
offeringarticles
of
value, and
who
accepted, the person
"/
allowance
customary
merchandise, equivalentto
articles of
Dutch
small
a
both
frequentlyappliedto
term
a
commerce,
Is,
of
10s.
payment
in
Supposing,
lO^d., per
Calcutta, and
rupee
uncondi-
68
tional
instructions
of the
return
would
commission,
had
agent
the bills
sum,
10s.,and
"4,687
to
the
to
compelled
London
on
have
would
made
only have
loss of*"512
a
immediate
an
amounted
10s.,besides
etc.
Exports.
Factor.
Goods
"
of
out
old term
An
"
sent
the country.
for agent, stillretained
in
trades
some
;
corn-factor, fish-factor.
as
Factory."
is carried
An
establishment
In
commerce,
y
in which
branch
some
try
of indus-
on.
Failure.
"
the
suspension
of
by
payments
traders.
Fimi.
by
on
A
"
than
more
appliedto
term
one
styled with
or
person,
trading establishment
any
than
more
carried
one
persons
name.
The
Freight.
"
the
forming
the
the
to
agree
cargo
of
rate
it is payable where
In
Goods.
The
Good-will.
"
Guarantee.
to
engagement
be
to
a
board
to
is usual
All
ship.
of the
for
shippersto
shipping goods, otherwise
stopped
goods
liable for
are
for its payment
; but
Generally a deliveryof
freight,but
is made,
is recoverable
as
when
under
in certain
cargo
a
cages
is thrown
general
average.
be claimed.
for
merchandise
advantage accruing
"
Conditional
money
pay
"
person
In
or
in event
personallylooked
Honoring.
as
It
dise
merchan-
to
of
any
kind.
any
from
concern
i\\
an
trade.
established
source
be
earning
value
transportationof
charged.
can
general term
A
"
are
loss it cannot
total
of
cases
a
delivery
no
its
and
over-board,
ship.
on
the
is essential to
goods
of
rates
be detained
cannot
for
delivery
their
freight,and
the
paid
freight previous
current
extreme
they
sum
commerce,
acceptinga
secondary responsibility,
as
an
of the failure of
the
person
Oj.
to.
duly meeting
bill drawn
upon
claims
him,
or
or
tions,
obligapaying
a
"
69
bill at
maturity
tlie drawer
;
almost
word
of
name
one
as
^')
signatureof
its
in
to
concern
a
with
meaning
carried
on
der
un-
only.
person
deed
A
"
well
the
acceptance.
own
synonymous
into the
brought
Lnportn."Q[OQiii\i
Indenture,
honoring
be
to
his
honoring
occasionally
applied
firm, but
the
first is said
latter
A.
House."
the
;
the
couutiy.
in
agreement
or
writing, with
special
covenants.
To
Indorse,
is the
writing
right
is the
write
the
indorser;
indorsee
back
the
on
"
is
The
document.
a
he
whom
to
person
what
; and
of
written, is
person
transfers
the
any
indorsation
or
indorsement.
Insolvent.
the
A
"
whose
person
resources
iusutficieut
are
to meet
of his liabilities.
whole
"
Interest.
due
When
The
"
of the
end
the
at
produce
is lent with
money
it
the
stipulationis
to, and
added
interest,
as
Interest
or
occurs
benefit to be derived
employed
Invoice.
of
contents
charges
goods
upon
In
"
in
any
A
"
each
them
Invoice
Book.
as
te
any
permanent
is said
way,
interest
term
to
due
be
when
shall
be
compound
other
or
gularly
re-
the
interest.
right in,
security.
Capital sunk
invested
.
for
the
specifyingthe
account
goods shipped,
generallyapplied
now
shall be
upon
money.
to
used.
interest ; and
inherent
laying out
of
been
principal,it is termed
bear
ation
consider-
added
it becomes
commerce,
package
in wholesale
interest
be
from, property, business, or
mercantile
"
simple
additions
applied
interest
to
not
termed
part of the
term
a
is
that
successive
the
Investment.
or
made
become
is also
it
;
has
money
that
stipulation
and
half-yearly,
paid, yearly or
principal as
which
for
term
the
the
employed capital,or
of
to
their
all
cost
and
the
of
specifications
trades.
"
In
Book-keeping, the
book
in
which
the
ac-
70
of
counts
likewise
goods purchased
recorded
in
to
Invoice-book
outwards
the
distinguish
them
the
;
in
of
Invoice-book, instead
an
is customary
When
entered.
are
daily sales
for
former
inwards,
the
purchase,
it
Day-book,
a
Invoice-book
as
arc
and
latter
for
used
in
sales.
Journal.
the
double
books,
the
In
"
Book-keeping,
and
apportioning
A
"
Ledger.
classified
houses,
In
"
addressed
in the
entries
classifying them
to
before
auxiliary
posting
to
where
the
procure
of the
called
"
the
their
rules.
the
advance
or
pay
note.
to
sets,
as-
pecuniary responsibilities
in the
An
condition
It
is
or
The
afford
Formerly,
which
elaborate
which
of
winding
or
up.
Royal Exchange,
marine
insurers
members,
by
a
don,
Lon-
attend
well
for
ized
organ-
intelligence respecting shipping
and
world,
country.
adopted.
and
to
in contradistinction
and
Rooms
valuable
Lloyd's Register,"
character,
of
settlement
business.
from
Lloyd's CoflFee-house,
is
term,
private underwriters
all parts of
interests
writer,
bearer
the
of
course
of their
transaction
from
A
"
Subscription
"
system,
mercantile
or
questing
correspondents elsewhere, re-
entire debts
the
a
business.
a
bankers,
of the
party,
in
occurring
or
commercial
A
Liquidation.
Lloyds.
credit
third
"
agents
100,000.
principal book, containing
from
letter
of
sum
u
corporation.
or
person
A
"
the
comprehending
a
the
transactions
their
to
certain
a
India, denoting
in
the
upon
Liabilities.
to
and
book-keeping,
Credit.
of
them
money
used
term
registerof
Letter
the
collectingthe
book
Ledsrer.
L"ic.
of
for
entry system
intermediate
an
each
the
facilities to
the
assembled
members
of
name
maritime
the
the
present
register of shipping
gives
the
tonnage,
ship, whose
owners
is
age,
at
ciation
Asso-
kept,
build,
conform
published annually for subscribers,and
is
71
followed
by
occasional
supplements,
additions
as
alterations
and
require
Manifest.
previous to
A
"
others, and
for
in
effects
sound
those
any
by
of
estimating
a
of the
specie of
different
and
their
tomary
cus-
condition
;
ble
in unmerchanta-
merchantable
the
of
sound.
entire
an
of
the
a
second
and
duly
Cr.
but
made.
form, showing
pending
;
so
that
respectivepositionsof
corresponding value,
neither
down
matured,
not
ceptance
ac-
presentation
parties, setting
two
still
presentation for
been
Dr.
in
determined,
of those
on
the
the
the
and
balance
parties.
enhanced
by
mium,
pre-
of
the
fixed
standard
of
more
individuals
discount.
intrinsic
of E:c"hange.-~T\\Qcomparative
Par
in
Goods
its
of
having
account
are
depreciatedby
nor
claim
between
that
estimate
Exact
an
banker.
and
agent
absorption
other
taken
note
\.\\
the out-tura
close
7*(n*."
weight
proof
those
of
amounts
of
from
j)articles
customarily effected
transactions
open
shows
a
Account."
Open
all
as
of
transactions
made
fre((uontly
damaged
c'Xp"jrter
charges
merchantable
a
or
industry.
Bill."\
a
is
privileged or
payment,
notary,
a
ports
bills,grants credits,and
both
in
he
ordinary standard,
produce
the
which
dealers.
be
to
belosv the
A
"
Noting of
or
vessel
consignment
monetary
of
well
as
small
said
separating
or
branch
or
part
Damaged
Monopoty.
trade
the
the
for
conducts
purchase
adopted by
way
condition.
by picking
and
state, are
in
a
cargo,
importer
receives
them,
for
likewise
sale
acts
is also
term
and
He
respects
many
the
of
the
as
also
merchant
purchases
in the
others, as
The
A
commission.
agency
understood
"Generally
goods,
own
whole
of
master
"c.
Merchant.
his
the
by
out
the
leaving port, spccifyinjr
of destination
of
made
statement
countries, according
to
their
value
purity.
combination
Partnei'"ihip."'"lni
of
two
or
72
tor the
the
bearing
profits,or
from
it.
which
The
the
businetis
of
purpose
character, conducted
The
regards
liable to
profitsof
business,
a
binding
of the
third
business
sufficient
consideration
as
is not
firm.
profitsand
it be
written
essential
the
to
the
of
share
a
of
act
of
course
in
though
agreement
formation
partner
one
ordinary
the
in
tors
participa-
the
services, becomes
The
partner.
a
A
make
his
for
others, provided
of the
to
Btipulatingfor
clerk
a
parties as
the
upon
desirable
way
parties,is
them, thus,
responsible to
is
third
more
a
partnership,as
a
interested, is participationin uncertain
those
losses,as
of
in
appointed
other
and
essence
of
those
business,
directors
by
officers,being called companies.
between
the
arising
associations
those
to
of
share
a
losses
the
of
share
generally applied
partners personallydirect
extensive
deriving
each
corresponding
a
is
term
in oommou,
every
private part
a
nership.
Pass-Book.
which
customers,
by
up
the
balanced
to
"3f
clerks
as
an
and
A
"
implements, or
Book-keeping,
trade
other
cash
the
auxiliaryto
the
required,
as
and
or
fixed
Premium.
price.
as
and
Shares
them
;
value
their
separate
additional
a
on
to
be at
is above
or
the
to
upon
bear
with
price "25, the additional
them.
of
note
"2,
say
a
"20
"5
in
the
standard
paid
would
in
entries
premium
a
machinery,
by
as
fixed
much
and
upon
be
the
Ledger.
or
fixed
originally
sum
large
business.
accounts
beyond
sum
in
amount,
fixed
comprehending
thus, supposing shares,
their market
premium
said
are
their market
upon
An
"
usually
this book.
in
requisitesfor carrying
to
is
It takes
book.
certain
a
limit for entries
term,
books
other
is written
used
book
a
Posting."Jn Book-keeping, transferring the
journals
It
receipts.
their
month.
received, below
"5, marking
Plant.
often
as
Cash-Book.-~In
paid
or
a
once
and
payments
and
bankers
between
passing
all
records
point
a
establishments
sums
book
banker's
Petty
all
A
"
paid
them,
called
the
74
Securities.
of
property
or
money
J^oeuiucnts
"
deeds,
bills
kind,
any
of
securing
rcprcscutinj;or
such
bills of
us,
lading, policies of
u
right
exchange,
rants,
war-
and
leases,
insurance,
t""
bonds.
Set-of.
is made
;
of
the
by
the
whom
on
person
payment,
as
demand
a
part payment,
or
other.
Shires.-^\\{i
taking
under-
in any
interest
of
proportion
Exclian(je.-~W\\h
three
days
Presentment
of
sight,or
Sight.
"
determined
arc
sighted, by
or
due
sum
the
operating
one
"
Short
at
by
by
Company.
or
dates
duo
sum
tho
Shire
mcnt,
counter-claim
A
"
the
by
the
persons
on
Fmul.
Sinhing
appropriation,such
^oZvcn^"
as
after
period
whom
at
which
they
whose
due
extinquishment
they
fund
set
of
to
means
first seen,
arc
drawn.
are
the
sufficient
pay
Bills of Exchange,
those
accumulative
Having
for short
sight.
An
"
drawn
Exchange
of
a
apart
for
special
debt.
all debts
cover
and
liabilities.
^^ecic'."Coined
Standard."
things are
fixed
A
adjusted, as
Staj)lc.~A chief
as
tea, the
United
of Great
a
or
standard
of
kind.
any
determined
or
article of
staple article
States,
of
money
a
of
point, by
value, quantity,or
country's production or
China,
coal, iron, and
cotton
the
certain
which
quality.
commerce,
staple article
manufactures,
the
the
of
staple articles
Britain.
"Thii
Sterling.
denomination
(S^^ocAj."Accumulated
possession are
spoken
and
bankers,
also
applies to
which
of
their amounts
are
any
of the
goods
as
stock
of
given
or
English
money.
By dealers,goods
money.
in hand.
capitalare
various
to
By
called
capital debts
stocks.
temied, collectively,
commercial
stock.
The
of diflfercnt
in
men
term
tries,
coun-
15
Boo/e."ln
iSfock
the
book-kcepiDg,
of inventories
i)criodical
entry
have
may
hand
on
tlie time
at
the
and
of
used
book
by
of the
valuations
becomins;
on
of
aware
taking
his
for
gwds
they
stock.
tSuspensivn of I'ai/maitH."A trader eeasinj";to
debts
dealers
inabilityduly
of his
any
pay
the
discharire
to
whole.
Tare."
tl
i^oods
la
deduction
a
are
secured.
estimated.
Actual
from
so
;
and
where
lor
whole
the
fixed
a
in which
of
and
averaj^c,
the
ately
separ-
packages
and
character,
particular branches
warrant
paekatre
packivjfois weighed
tare, is
size
u
kinds, actual,
ea?h
average
in
to
as
of
wei".!;ht
three
averaiijc
an
packages
invariably alike
of
similar
a
form
to
as
is when
tare
of
and
is
is where
tare
its contents
numerous,
weighed
It
the
for
are
estimated
and
;
are
few
a
so
are
commerce
for
allowance
per-cent:ige
them.
Tariff."X
on
which
the
duty
Tender."
articles,on
or
offer of
Traveller.
manufacturers
interests
Tret."
A
to
An
allowance
who
insurers
their
the
from
away
each
I't'/jtfor."The
person
is himself
seller,is
whom
vendue.
a
the
purchase
goods, ships,
is
debt
a
made,
a
claim.
or
houses
wholesale
by
presentment
and
money,
and
represent
10-4
every
on
lbs.
on
certain
insurance, generallyapplied
Lloyd's and
to
as
dust, "c.
marine
names
well
as
establishments.
^Ibs.
of
for
at
of
for orders, collect
canvass
Unilerwriter."lw
individual
charged,
Also,
conditions.
engaged
person
articles of merchandise
subscribe
rates
exempt.
or
and
in satisfaction
"
various
of articles
enumeration
an
offer,in writing, to supply certain
specifiedterms
money
Also,
the
prohibited
are
Aw
or
charges.
levied,with
which
articles
their
table t)f
is
on
or
elsewhere,
policythey
whose
termed
who
the
a
sale is
vendor,
is himself
underwrite
concerned
are
behalf
who
the
to
and
the
or
in.
effected,or
the
one
purchaser,
for
the
,
76
VoucJw
payment
receipt of
or
evidence
Docnmcntary
I'."
of
\V(firhouHi"ig."\
system
warehouses
disposal for
being
their
on
home
consumption
or
various
of the
quays
from
docks
for
or
vessels
the
re
wharves
or
the
transactions.
in
public
their
pending
exportation.
receiving and
for
writing of
in
storinj^imported goods
hmded
]V/uti'/ngr."\charge
the
of other
or
money,
proof
or
removing goods
either
on
their
on
shipment
landing.
Winding
transactions
up.
A
"
the
applied to
term
closing up
of
any
business.
or
BOOK-KEEPING.
Book-keeping
tradesman's
or
of his
property
following heads
I. Stock
ships,or
II.
HI.
Bills.
IV.
Cash.
A
amount
"nd
merchant's
:
also the
or
Book.
"
In voice Book.
For
"
keeping
of
chant's
mer-
account
an
in business
be
may
comprised
under
including goods, warehouses, machinery,
debts
books
his
books,
used
goods
sold
Goods
stock
is
owing
to
ought
of
amount
of the
a
classifying
and/
"
of his property, with
important
LViy
of persons
speciesof
Accounts,
recording
debts.
in trade,
whatever
of
art
dailytransactions,and
and
property
The
the
is the
debts.
in
bought
the
The
which
on
credit.
it is
following
book-keeping
credit.
business.
clearly the
exhibit
to
in the
merchant.
particularsof
the
on
employed
:
"
are
whole
composed
the
most
;
77
Cash
Book.
received
CaHh
"
nnd
paid, discount
received
and
allowed.
Bill Book.
Ledger.
Stock
Bills receivable
"
To
"
Book.
contain
"
f
of the
inventory
an
books.
other
of the stock
hand
on
ihc
at
balancing the books.
of
time
payable.
abstract
an
contain
To
and
"
The
following subsidiarybooks
Account
Book.
Book.
contain
To
"
generaluse
:
"
to, and
owing
accounts
Book.
Memorandum
by
Book.
required according
are
memorandums.
temporary
copiesof
contain
To
"
quantitiesof goods
hand.
on
contain
To
"
of the
account
an
out, and
received, sent
Letter
list of
a
merchant.
the
Warehouse
contain
To
"
also in
arc
to
letters.
the
Various
of
nature
other
the
books
business.
DAY-BOOK.
The
all
goods sold
being sold.
of
time
them
sending
goods
into
inner
the
thus
columns,
If
as
@
:
black
$1,
and
commission,
follows
:
whom
they
prices,also
The
any
goods
day-book
are
other
the
the
total
the
before
and
description
a
shown
as
entries
the
at
names
charges,
sums
for
credit
on
of
account
paid
sold, with
particularsof
columns;
money
into
are
the
in
filled
outer
"
January
on
yds. of
linen
and
their
his
in
daily
a
not
are
sells
merchant
enters
to
following examples.
the
20
away,
and
a
he
of the persons
addresses
of the
When
keep
that
is, goods
credit,that
on
is to
Day-book
the
of
purpose
1st, you
silk @
$2,
sell to
12
if,besides,you
the
transaction
yds.
wish
John
Templeton,
velvet
to make
$4,
@
a
will be entered
and
charge
in your
New
15
for
York,
yds.
of
packing
day-book,
78
JANUARY
John
York,
Tciuplcton, Now
yards JJlack 8ilk, at "2
To
20
'"
12
"
"
15
"
"
"
1865.
l8t.,
Velvet,
Dr.
40
l"
84.
at
Linen,atSl
Wrapping; and Packinjj;
15
1
Conimi.s.sion
107
When
the
a*
sell
you
in said
he
time,
p^oods to
on
from
invoices
are
bought
of the
persons
and
the
goods
the
Invoice-Book
If
on
for
as
and
copying
the
to
the
copy
The
prices,also any
as
They
may
tlicyare
Thus:
1st., you
receive
cloth @
have
cloth
@
make
the
you
table.
The
from
particularsof
be
are
kept
parcels,having
the
the
only,
as
preserved
in
a
name,
book
date
goods bought
in
it,arc
When
goods.
and
names
with
entry
James
from
; 80
yds.
if
and
;
addresses
in
entered
are
a
Stewart, "
of brown
charge
of
$3
Invoice-Book
in your
Stewart,
James
invoices,it
shown
in
for
future
made
for
"
is often
the
reference
$4
;
is made
in the
as
the
invoice
Instead
Co.
of
convenient
more
second
Co.,
cloth @
entry being copied from
and
the
description of
a
charges,
copies
"
$3
$5
received
amount
bought,
other
below.
of black
of olive
invoices
received, the
whom
following example
you
been
the
with
along
sent
of all
account
entries made
the
from
packing, "c.,
which
keeping; an
have
ple,
exam-
BOOK.
their
yds
yds.
80
usually
January
180
Boston,
and
so
them
for
pay
T)r. To."
''
called, because
the
goods
for
is used
book
credit, it is
not
in the above
debtor, hence
your
TNVOICK
This
docs
who
person
in entered
Templeton
John
be
to
a
entry
if
the
purpose,
or
amount,
marked
on
below.
necessary.
tied
each.
up
in
,
79
JANUA.vV^
James
By
Stewart
1st,
iSkCo., Boston,
18(5-).
Cr.
9
pieces Bhwk
Cloth, 1H(" yds.
@$^
3 pieces Brnwii
do, 80 yrds, (;"
"
U
"
4
pieces Olive
80
do,
yards, (7"
"5
!l
"
Wrapping
WIv-^
l'ackin"^
and
buy fjjoodsfrom
you
without
payinj;
time, he
is
said
a
person
the
at
them
for
be
to
ditor,
Cre-
your
above.
as
JANUARY
Thomas
By Goods
as
20.
Morton,
Leeds.
Invoice, Jan.
per
19,
480
CASH-BOOK.
the
In
and
receive
and
you,
to
left-hand
allowed
for
Each
you.
the
enter
you
receive
in the
left-hand
prefixing *'
the
cash
side the
To"
and
money,
and
Dr.
"'
is ruled
the
and
name
write
colunms.
side,and
the
to
the
the
of
"
the
columns
the
"
for
outer
distinctly expressed,
into
the
amount
It
by
the
and
pay
the
money
of
get* payment
right hand
entries.
you
be
you
discount
the
and
written
you
the
entries
the
double
should
discount
By"
with
discount,
When
side
for
cash
allowed
discount
for tlie cash
page
entry.
received
the
you
receivedj
or
all the
receive, and
transactions
paid
sums
on
cash
for
cash
of
the
reserved
page
being used
nature
of
and
are
the
of
account
an
pay,
right-hand
opposite each
account,
kept
pages
entering
; the
columns
The
cash
Two
allowed
columns
the
you
you.
and
discount
all the
page
inner
cash.
whom
is
by you
discount
the
Cash-Book
person
of cash
an
from
and
is usual
to
side
Cr. side,
the
name
80
BILL-BOOK.
In
this
is, bills
bills
payable."'
The
received
the
dates
sums,
bills
of the
whom
The
and
Lcd;.;er,
the
of
names
the
such
portion
each
persons
of
pa^e
The
Dr.
right-hand side, the
of all the
in the
posting.
the
The
The
day-book,
entries
of Ciish
into
the
Cr.
of
entries
of
and
on
and
with
the
be
the
bills
their
the
beinjj;ruled
under
Dr.
the
and
or
pa^e
and
Dr.
Cr.
the
the
on
belonging to
sides
the
as8i*i;nedto
is
the
entries
Dr.
A
such
amounts
sides, of the respective accounts
thoft"^ entries
goods
Cr.
into
tiie Dr.
on
side
posted
are
Day-Book,
with
and
in
in
toji;ether
dates,
required,
side
made
entries
collected
are
left-hand
the
copying
The
all the
of
pajre
one
into
have
you
they belong.
likely to
of all the
by
one
order
each
on
of
whom
to
amounts
entries
Cr.
ledger.
termed
1' om
copied
are
person,
in the
is
;
for
entered.
Bill-Book,
and
as
whom
dispersed throuj^hout
persons
account
columns.
Cr.
a
One
another
granted them,
abstract
an
arranj^ed
various
payable
LKDOKK.
entries
(y'a.sh-Book
Invoice-Book,
that
due.
and
from
persons
particulars are
Led";;er contains
books.
the other
become
they
have
you
THE
The
when
pay
bills
and
"
''bills receivable"
names
other
and
bills receivable"
"
payment
^et
to
for
kept
to
or
to
have
you
is
of all
account
an
have
you
book
of the
portion
"
of which
kept
is, bills which
that
"
is
book
from
side
the
is
j)osted
are
invoice-book.
the
from
ledger
the
cash
and
hooks.
bill-
J\
SINGLE
In
Book-Kecping
''
some
double
accotuit
the
entry,"'each
Single Entry
and
in
occupies
is used
les.s time
bill-book,
ledger
entry
is
chieflyby
in
hence
;
entry in the day-book,
each
by single entry,
invoice-book, ca.sh-book, and
to
ENTRY.
jwsted
is
posted
the
term
to
posthig
than
Double
entered
as
once
single entry,
different
two
retail dealers,
or
it is
Entry.
more
in
accounts.
simple
82
figure1
The
at
the
indicates the page in the
THE
POSTING
INVOICE-BOOK.
in the
Invoice-Book is posted
The
each entry to its proper
postedto
Goods"
margin of the entry in the Day-Book,
Ledger to which it is posted.
the Cr. of the
Day-Book,
to be
:~
I
Ist, 1865.
Stewart "
James
((
the
as
the firstentry in the Invoice-Book
suppose
50
way
Ledger,all the entries are
differentpersons, usingthe words " By
JANUARY
By
same
in the
account
Co.,Leeds.
yardsBlack Cloth,@ $3
"
20
Brown
do
@ $2
\
$190
POSTING
The
entries on
THE
CASH-BOOK.
the received side of the
to the Cr. of the various persons, from
which,the cash has
to the Dr. of
side,
paid
account
on
the
on
of
transactions
account
of which
or
the transactions
been received ; and t'le entries,
the
persons,
to
whom
or
the cash has been received.
in the marginindicate the
example,the figures
following
the Ledger to which the entries have been posted.
the
in
on
Cash-Book,are posted
whom
the
In
pages
84
RECEIVED.
CASH
0
18G5
II
Jan.
1
Thomas
Brown
Cash
This
is
own
at
name,
5000
conimencjenient....
the
to
account
"
posted to
ho opened
usin^^ tlie
Cr.
of
under
an
your
words
"
}
By
Cash."
James
Youns;,
You
have
tVoni James
;i")tmoney
he
is
ditor
Cretherefore
;
your
tlie
lor the
on
sau.o
money,
Young
"ioi fiood-^from
you
Goods
is
tlntry
posted
to
the
Cr.
Sales
Cash
"
various
Tbe
noted
400
Bank.
the
Sr.les
Creditor
him.
Bank.
This
20
is your
that
when
of
U
he
principle
Union
12
96
arc
at
the
20
entries
end
of
for
the
Cash
month,
piece of paper, and
amount
posted to the credit of
be
to
opened under
account,
head
on
of
a
Goods.
the
an
the
'
85
CASH
PAID.
(I
1865
4500
Union Bank.
12 Jan.
This
Knlryis postedto
the Dr.
"
To
of the Biink,usinjrthe words
Cash."
IQ
20
Shop Kuniilnre
"
John Kcid's Account.
400!
^1
13
25 Trade
Kxi)enses
"
J. Smith's sahiry
?
30
Carriages
Rents
Entries for
Tlioc and allsiiiiihir
fhe expense of the Business arc, at
the month, noted on a
tlieend ""!'
and the amount
pieceof ]":i]"iM',
(1to ail ac"*ount. to be 0)"encd
pnst"
under tho liead of Trade Expenses,
the words. ""ToCash" Rents,
usinp:
SalarifP.Ac.
80
86
POSTLNJ
JJiLLs
poHted
Kacli
Keckivahi/'.
the
to
i"f the
credit
IHLL-BOOK.
THK
of
Bills
whom
the
fiitry
fVoni
peix)!!
Ueccivablc
hill
in
been
has
'I'hiis:
receiveil.
whom
From
Entered
got.
18G5
Cash
in
Book.
H
j
1865
.Ian.
I
2'
ill!
The
'"
By
the
I
lieu,
"wwruM
bill due
is
entry
In
iin
"
is
entry
una
4th
Feb.
posted
tlie person
of
The
S2(J0."
Kaeh
Bills
the
Tit
whom
granted.
'
been
1
posted
the
to
The
hnliTLil
When
in
due.
CasliHk.
1865
18U5
'"
8.
which
granted.
S
Dale.
\j. Stewiiri"Co.
1805
to
"""!
Amount.
.fan.
is
tirautfii.
o
words
matter.
" "*"CJ""
When
the
Ledger
Payable
bill has
the
using
margin.
entry of
Injiowing e.vauiplewill illustrate
Rush,
puLre of the
the
on
whom
to
ol" Ben
tiie Cr.
to
is marked
"
10.
I
ported
/ii/l^ J*"ii/iihh:
:
Dr.
Jan.
llu.^li.
T0"
Leedd.
Jan.
8.
!lmo
Feb.
1865
Juu.
10.
using
the
II
I
The
nords,
is
entry
To
'"
posted
bill duo."
t".' the
Feb.
UEMARKS
the
At
end
all the
period,after
Le'^ger should
from
which
When
add
new
the
the
be
it is
page
money
page,
of
wliero
every
books
tnken,
to
assigned to
colunuis
at
persons
of J.
TO
AS
week
or
have
see
bottom,
name
tt Co.,
nmst
or
a^v
posted, eacn
other
stated
entry
in
original ejitry
it has
account
any
the
month,
the
that
Stewart
iylOO.
POSTING.
been
with
compared
the
Dr.
11, 1865,
been
in the
and
be
in
the
the
book
jxistedcorrectly.
Ledger
tran.sfer
written
the
as
is filled
sums
before.
up,
to
a
If
87
u
is owiiifr
who
i"orson
conjposition.enter
of
balance
Debts,"
debts,
that
accounts
to
to
to
keep
Day-Book,
in
one
being
Cr.
the
Dr.
IVom
tlie
of
accounts
unable
are
under
l^edger
in
head
of
the
the
however,
i'rom
C"r.
it
the
accounts,
another
portion.
be
may
bad
order
posted
in
they
numerous,
the
payment
what
those
and
position
com-
all ntlier
convenience,
for
a
the
obtain
to
Invoice-Book,
the
pays,
a
pays
as
credit, carry
transferred
being
accounts,
portion
posted
those
Wlien
Led;j;er;
the
the
his
to
opened
are
you
he
sum
little consequence
It is of
is desirable
be
also
are
of which
posted into
the
to
smd
insolvent,
it
post inji'
account
an
is,accounts
are
after
tiiis account
parties.
tlie
{ukI
;
due,
"Bid
fiom
H
still
(Jash-Book
in the
much
so
becomes
iicoount,
an
kept
in
a
separate Ledger.
B.U.ANOLNa
ascertain
To
both
balanouig
is the
the
that
settled, at
off, as
two
Dr.
Ledger,"
it is found
When
the
of
any
the
owing
to
or
at
any
total
sum
you,
it
of
time
when
entries
account
an
are
time
to
Ledger,
This
are
made
tht:t
tlie various
in
accounts
sides
of
of each.
elosing the
both
other
is necessary
in the
accounts
(.'r.balance
or
or
year,
is
what
unsettled
all the
much
how
mark
""
sides
of the
and
owino; by you,
ai'counts.
up
convenient,
lie most
may
end
the
at
LEDGEli.
THE
add
and
tu
is called
the
Ledger.
ecjual.write
which
equalise
sides.
EXAMl^LE.
Henry
Dr.
'
is(i5
l8'oD
3^ By Cash,...
"Jan.
Jan.
Cr,
Squareville.
Morton.
11
70
IDiscount,..
50
,70,.oO
When
enter
the
the
Dr.
difference
side of
on
the
an
Cr.
account
side
is the
using
greater
tlie words
"
it
of
By
the
two
balance