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 EXEMPLIFIED ^ I 
 
 COMPUTATIONS IN EXCHANGE, 
 
 BY WILLIAM JACKSON, 
 
 L-STREET. 
 
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PREFACE. 
 
 In conducting of business (as the compiler of the Treatise, 
 called ruACTicAi, book-keeping, observes) OrderandMethod 
 contribute very much to lighten the care, facilitate the dis¬ 
 patch, and ensure the success thereof: and the advantages of 
 regularity are not more sensibly experienced by the extensive 
 Trader, in any part of his transactions, than in the orderly 
 stating and keeping his books of Accounts. This being a point 
 of tho utmost importance, the neglect thereof is often attend¬ 
 ed with the most disastrous consequences; as it is manifest, 
 Ms affairs must be in disorder, whose books of Accounts are so; 
 which, if they had been rightly kept and judiciously posted, 
 the situation of his affairs could be readily known from the 
 regularity of his-entries; and, among the Hollanders, it is 
 taken for a maxim, “ that he who fails in business, or becomes 
 « a bankrupt, must have been ignorant of this important 
 “ branch of knowledgean evident instance of the great es¬ 
 timation they have for the art of Book-keeping, and of the 
 indispensable necessity that an accorilplished Merchant lies un¬ 
 der to be perfectly acquainted with it. 
 
 The method, which for a series of time past, has been uni¬ 
 versally adopted by Merchants of distinction for keeping their 
 accounts, is that called the ITALIAN method, by a double 
 entry of Debtor and Creditor: which, by .way of eminence, is 
 now always distinguished by the appellation of BOOK-KEEP¬ 
 ING, as being of all others the most perfect, the most elegant, 
 
(IV) 
 
 and the most satisfactory, either for the Merchant’s own in¬ 
 forma! ion in the general state of his affairs, or in any particu¬ 
 lar branch thereof,’ or otherwise for the inspection of others 
 who may haye had connections with him in trade. 
 
 Therefore the general plan and manner of expression, in 
 making entries to he laid before Pupils as a proper pattern for 
 their instruction, ought to be such as may furnish their under¬ 
 standings with the clearest ideas of the principles on which 
 they are to proceed, and imperceptibly familiarize them to that 
 method, and to that style, proper to be used in real business : 
 and, from a copious variety of precedents, teach young Profi¬ 
 cients how to dispose occurrences of any kind, in the neatest and 
 most correct mercantile manner. 
 
 For though “not only every Province and Country, hutevery 
 “profession,hath its peculiar dialect and manner of expression: 
 “ that which graces the Merchant is distinguished by eoncise- 
 “ ness with perspicuity, and simplicity with elegance, reject- 
 “ ing all useless superfluities ; yet adopts that which is easy, 
 «intelligible, natural, and useful.” 
 
 The generality of speculative writers on this subject, not 
 closely adhering to these principles, have deviated too much 
 from natural simplicity, and, by aiming too strictly at art, have 
 introduced sundry needless accounts, particularly in company, 
 tending rather to perplex than elucidate their Journal and 
 Lcger Entries. 
 
(V) 
 
 Previous to these Treatises, called the complete system of 
 Italian Book-keeping, or the complete system of Practical Book¬ 
 keeping, from Dowling’s precepts, the first pieces worthy of the 
 name that appeared in print here, were Webster’s Essay on 
 Book-keeping, and Mair’s Book-keeping methodised. And in¬ 
 deed Webster’s theory and instructions were well received, but 
 his examples were neither sufficiently comprehensive, nor his 
 foreign and company accounts so well adapted to the course of 
 trade as the importance of the subject required. Mair, indeed, 
 reduced Ids rules into a regular, easy system, and merited great 
 applause, though, at the same time, his examples, neither in 
 foreign nor company accounts, were handled in so mercantile 
 and perspicuous amanner, in his Journal and Leger, as might 
 be expected from so eminent an author on other subjects ; and 
 his set of books were deemed to be very short or deficient. 
 
 These defects gave the ingenious author of Mercantile Arith¬ 
 metic a fair opportunity of displaying his abilities, in teaching 
 the excellent art in the city of Dublin ; and undoubtedly had 
 he lived to revise and publish his own curious system of instruc¬ 
 tions, upon the art of Book-keeping, he would have imparted 
 his knowledge to the world with the greatest advantage and 
 elegance ; but it seems that after his decease nothing could be 
 found on the subject but imperfect copies taken by sehool-boys 
 from his first manuscripts ; some of which falling into the 
 hands of J. H. a young man of considerable expei'ience in the 
 Counting-house, who, thinking it a pity that such excellent pre- 
 
( VI) 
 
 cepts sli6ul<l be lost, collected as much of the scattered remains 
 as he possibly could, and set himself to work, in order to rescue 
 from obscurity, andintroduce to public view, that curious piece, 
 entitled, A complete systemof practical Book-keeping, extract¬ 
 ed from, and comprehended in, that highly applauded method, 
 commonly called Dotvling’s; which edition having met w ith a 
 generous encouragement by subscription, and the remainder now 
 sold off, I have revised the w ork at the request of certain Book¬ 
 sellers, who propose to republish it. 
 
 But finding it abound with puerile expressions, far beneath 
 the pen of the said original author, I have presumed to make 
 such alterations as appeared necessary, to render the expres¬ 
 sion of the entries conformable to the language of the most 
 eminent accountants now in the practice of business; and in 
 many places have made such amendments and changes, as may 
 render it worthy of a new title, with as much propriety as there 
 was first in changing Italian Book-keeping for Practical 
 Book-keeping (or, vise xersa;) both being in a manner one and 
 the same, only with the alteration of names, and a considerable 
 addition on exchanges, and some useful tables collected by the 
 Editor, and transferred from the practical Book-keeping to this 
 treatise, whieh now appears under the title of BOOK-KEEP¬ 
 ING in the TRUE ITALIAN FORM of Debtor and Creditor, 
 by way of Double Entry, exemplified from the precepts of 
 the late ingenious author of Mercantile Arithmetic, revised, 
 corrected, and improved, by 
 
 WILLIAM JACKSON. 
 
CONTENTS. 
 
 INTRODUCTION. 
 
 Page 
 
 BOOK-KEEPING defined - - - 1 
 
 PART I. OF INSTRUCTIONS. 
 
 OF the Books and their uses - - - - ibid. 
 
 Waste-Book ...... 2 
 
 Journal ....... ibid. 
 
 How an article is to be worded, or expressed in the Journal 3 
 
 General directions to keep a Leger regularly - 5 
 
 Auxiliary Books ...... ?bid. 
 
 PART II. - 
 
 The method of recording the transactions by theirproper Drs. and Crs. 7 
 
 Real Accounts ...... 
 
 Personal Accounts - - - - - 8 
 
 Imaginary Accounts - - - - - ibid. 
 
 General Rules for Debtor and Creditor ... 9 
 
 Observations on the General Rules and Maxims 10 
 
 PART III. 
 
 Of the Balance of the Leger - - . - 12 
 
 How to point the Books ..... ibid. 
 
 Trial Balance ------ 13 
 
 Of the Correction of Errors - - - - 14 
 
 Regular Balance ..... ibid. 
 
 Cash ------- IS 
 
 Wares - - - ... . . ibid. 
 
 Voyages ....... ibid. 
 
 An Employer’s account of Wares - - - - 16 
 
 Wares in Company under our direction ... ibid. 
 
 When the account is kept in the Sales-Book - - ibid. 
 
 Adventure in Company, or Wares in Company under another 
 person’s Direction - - - ' - - 17 
 
 Bills and Notes - - - - . - ibid. 
 
 Notes Payable - - - - . - ibid. 
 
 Bottomry - - - - - ibid. 
 
 Bonds for money at Interest .... ibid. 
 
 Ship ....... ibid. 
 
 Houses and Lands - - - - - ibid. 
 
 Moveables ---....is 
 
 A common personal Account - - - ' - ibid. 
 
CONTENTS. 
 
 Page 
 
 An Account Current of another person’s affairs, titled such a Per¬ 
 
 son his Account - - - - 18 
 
 Form of an Account Current . - - - 19 
 
 Method of finding the Agio, Commission, and Brokerage - 20 
 
 An Acct Current with, a Factor, titled such a person my acct. 21 
 An Acct. Current with a Factor,for a Company under your direction 22 
 An Acct. of Exchange in Company ... ibid. 
 
 General Account of owing Persons ... ibid. 
 
 General Account of Persons to whom I owe - - ibid. 
 
 THE FIRST SET OF BOOKS, ON DOMESTIC AND FO¬ 
 REIGN TRADE, PROPER. 
 
 Waste-Book 1, or A. 
 
 Journal 1, or A. 
 
 Leger l,or A. 
 
 THE SECOND SET OF BOOKS, ON FACTORAGE OR 
 COMMISSION. 
 
 Waste-Book 2, or B. 
 
 Journal 2, or B. 
 
 Leger 2, or B. 
 
 THE THIRD SET OF BOOKS, ON PARTNERSHIP OR 
 COMPANY. 
 
 Waste-Book 3, or C. 
 
 Journal 3, or C. 
 
 Leger 3, or C. 
 
 FORMS OF THE CHIEF AUXILIARY BOOKS. 
 
 Bill Book - - - 222 
 
 Sales Book 224 
 
 Invoice Book ...... 226 
 
 *** For Account Current Book, see Instructions, Page 16. 
 EXAMPLES of the usual Transactions in merchants’ accounts 229 
 
 Questions of the First Set of Books ... 230 
 
 Proper accounts domestic . . . . ibid. 
 
 Proper foreign trade .... 233 
 
 Answers to the First Set . . . . 236 
 
 Proper accounts domestic .... ibid. 
 
 Proper foreign trade .... 238 
 
 Questions of the Second Set (Factorage) ... 240 
 
 Answers to the Second Set . . . . ibid. 
 
 Questions to the Third Set (Company) . . 245 
 
 Answers to the Third Set - - . - 249 
 
ITALIAN BOOK-KEEPING, 
 
 ACCORDING TO THE 
 
 MODERN METHOD. 
 
 INTRODUCTION. 
 
 B 
 
 OOK-KEEPlNG is the Art df keeping Books of Accounts, 
 
 Italian Book-keeping is the method of keeping accounts by way 
 ef Dr. and Cr. or Double-Entry, and is so Galled because it was first 
 ■used by the Italians. 
 
 It is ah art that teaches to record the several transactions of our af¬ 
 fairs, in so exact and regular a manner, that, at any time, we may knoty 
 the true state of each particular branch of our dealings, or of the whole, 
 with ease and dispatch. 
 
 It is a science whose principles are so simple and solid; its con¬ 
 clusions so natural, certain and evident, and the symetry of its several 
 parts so complete and harmonious ; that, the very Spscnlatim is n* 
 less pleasing, than the practice is profitable. 
 
 PART I. 
 
 The whole art consists of the knowledge of, 
 
 1. The Books made use of, and their several us^r 
 
 2. The method of recording the transactions. ' 
 ,3. The method of balancing the Books. 
 
 OF THE BOOKS AND THEIR USB$. 
 
 'Tue Principal Books are, 
 
 1 . The Waste-Book-. 
 9. The Journal, 
 
 ; 3. The Leger. 
 
•3 I.'JAJIAN UOOR-KEEPIS'G, 
 
 The Auxiliary books are, 
 
 ■ 1. The Cash-Book. 8. The Copy-Book of Letters. 
 
 2. The Bill-Book. 9. The Book of Postage of Let- 
 
 3. The Invoice-Book. ters. 
 
 4. The Sale-Book. 10. The Book of Ship Accounts. 
 
 5. The Book of Accounts Current ll. The Receipt-Book. 
 
 6. l‘he Book of Commissions. 12. The Pocket-Book of Memo- 
 
 1. The Book of Charges. randums. 
 
 Some merchants use more, some fewer of these -Auxiliary Books, 
 chch according to his different way of dealing or thinking. 
 
 • THE WASTE-BOOK, 
 
 IS so called, because of its being made of ordinary or waste paper. 
 It is called by some the Blotter, as being liable to many blots and al¬ 
 terations ; and the Memorial , as being intended to ease the memory, 
 by recording therein without delay, the occurrences of trade, until 
 the Book-keeper be at leisure to transfer them into a fair Journal. It 
 is sometimes called the Day-Book, because the several transactions 
 that occur from day to day are therein recorded, according as they 
 happen, and in the order of their several dates. It begins with an in¬ 
 ventory of what the merchant has in money, wares, debts, See. and what 
 lie owes to others. The several particulars are mentioned in so many 
 lines, and afterwards whatever transactions happen in his dealings are 
 set down in the very same order as they happen ; marking the several 
 circumstances, which are generally as follows, viz. 
 
 1. The Date. 
 
 £. The Transaction. 
 
 3. The Person. 
 
 4. The Payment. 
 
 5. The Quantity and Quality. 
 
 6. The Price. See. Jan. 2, &c. 
 
 Ft is ruled with three columns to the right, for 1. s. d. and one to the 
 ■left for a margin, to which it will be convenient to add another broad, 
 enough to contain three or four letters to regulate the beginnings of 
 seme lines ; but this line must be drawn with a black-lead pencil. 
 
 THE JOURNAL, 
 
 IS so called, because, as well as the Waste-Book, it is a kind of Day- 
 Book, in which the daily occurrences of trade are mentioned in the very 
 order of their several dates. Its use is to prepare the articles of the 
 Waste-Book for the Leger, and so render the Leg-er posts more easy,, 
 and of consequence less liable to error : This prep aration consists, in 
 shewing oh every article the proper Drs. and Crs. and to whose Ac¬ 
 counts or Folios in the Leger those articles are to be carried. 
 
 It is ruled by some like the Waste-Book: By others there is added 
 father .column to the left for yh & Leger folioef the several Drs. and Crs. 
 
ACCORDING' TO THE MODERN METHOD. 
 
 General Directions to kcc/t a Journal regularly. 
 
 J. Write the Drs. and Crs. in a larger and thicker letter than the 
 
 2. Let all be written neatly, and by one hand if possible, at a conve¬ 
 nient distance from the lines that separate the articles; and draw those 
 lines by a rule. 
 
 5. Let the first word of every paragraph of an article be close to the 
 left hand line, and the first word that begins any other line, of the 
 same paragraph farther towards the right hand, at the distance of three 
 or four letters, which distance my be regulated by a black-lead line, 
 as in the Waste-Book. Or if you please, you may set the first word 
 of the paragraph to the black-lead line, and begin every other line 
 of the paragraph at the ink-line. 
 
 4. Do not begin any article at the bottom of a page, which cannot 
 be entirely contained in that page: nevertheless, leave as little blank- 
 paper as possible, lest any other article should be foisted in ; but if you 
 cannot avoid leaving room, without dividing an article, draw a line 
 across the blank diagonally. 
 
 5. If a mistake be committed, do not either blot it out, or erase it; 
 but if you take notice of it immediately, write after the mistake what 
 ought to have been written, with these words, ( I say,) between it 
 and the correction. If it be not soon enough taken notice of, either 
 note it in the margin, or ( there ) refer to where it may be found. 
 
 ' How an article ie to be worded or expressed in the Journal. 
 
 As far as the case will bear, express the several circumstances in the 
 following order, viz. 
 
 1. The Date. 
 
 2. The Dr. 
 
 3. The Cr. 
 
 4. The Sum. 
 
 5. The Quantity and Quality. 
 
 6. The Transaction, Person and Payment 
 
 7. The Price. 
 
 The four first parts are to be observed in all cases ; the three last 
 may be omitted in some, viz. when sufficiently understood in the rest4 
 and even when they are not omitted, the order may be changed as in 
 the following cases. 
 
 In Articles 0/ Buying and Selling. 
 
 It is better to make the 5th and 6th change places, viz. put 5th the 
 transaction, person and payment, and 6th in a new line or lines put the 
 quantity or quality. 
 
 In Drafts and Remittances. 
 
 In the 5th place after the sum and^pecies mentioned in the Bill 
 which is the quantity and quality, set the rate of Exchange, if it be 
 mentioned in the bill. In the 6th place,for the transaction, person, and 
 payment, mention (in the drafts) the person on whom drawn, on 
 what day, when payable, and to whom, and value of whom ; (in the 
 remittances) the person who draws, and what day, tvhen payable, and 
 
ITAHAIf BOOK-KBEPINB, 
 
 on wliom. In the seventh place set the rate of exchange, if it be naff 
 mentioned in the bill; for if it be, it must (as before) be in the 5th place. 
 
 In articles of foreign affairs for your own account. 
 
 At the latter end mention the foreign money, to which the article 
 amounts. 
 
 1. When there are sundry Drs. and one Cr. or one Dr. and sundry Crs. 
 
 Immediately after the sum, mention what regards the single ac¬ 
 count, and afterwards when you come to specify the pai ticularaccounts, 
 ■Understood under the general term (sundries) mention after each, 
 such other circumstances as properly belong thereto. 
 
 2 When there are sundry Drs and sundry Crs. 
 
 These kind of posts are to be avoided, if it can conveniently be 
 done, by making two parts of one; but when they cannot well be 
 avoided, then immediately after the sum mention the transaction, or 
 such circumstances as do not regard one account more than another, 
 and reserve to each particular Dr. and Cr. such other circumstances 
 as have respect thereto. 
 
 THE LEGER, 
 
 IS the chief or grand Book of Accounts, to which all the rest a,re sub¬ 
 servient. Into this ail the several articles which belong to the same 
 person or account, and are dispersed in different parts of the Waste- 
 Book, and sometimes in the other Auxiliary Books, are gathered, and 
 reduced each to its particular and distinct head, or proper folio, or 
 place. So that the merchant at one view may see how stands the 
 account of each person he deals with, and each sort of goods he deals in, 
 Or any part or branch of his trade, the state of which he desires to know. 
 
 The two pages of the Book which present themselves as it lies open, 
 are marked with the same folio No. and belong to the same person or 
 account, which is there made Dr. on the left-hand, and Cr. on the right. 
 
 It is ruled with a double column to the left-hand of the page for 
 the months and days ; or, according to some, for the day and journal 
 page of the respective articles. But this record of the journal page is 
 unnecessary, because the date will as readily direct to the place of the 
 Journal, where that article is, as the No. of the page. 
 
 It has to the right-hand, the usual columns for l. s. d. and besides, 
 there is another to the left of those to mark the folio of the same 
 Leger wherein the corresponding Dr. and Cr. mentioned in the be¬ 
 ginning of that line is found. And to the left of this ag-in, on some 
 accounts there are columns for the quantities, weights and measures ; 
 And on general accounts of goods, if there be more than two or three 
 sorts : On the account of such correspondents in foreign parts, as 
 deal for you, or for a company under your directions, or for themselves 
 and you together, these columns are omitted. In an account of Bx- 
 change, in company, there are columns for the foreign coin, and for the 
 rate of exchange for each article. 
 
ACCORDING TO THE MODERN METHOD, 
 
 To this book belongs an alphabet for the more readily finding ouE 
 any account therein. 
 
 General Directions to keep, a Leger regularly. 
 
 1. Choose a place remote from noise, and from the eyes of stran¬ 
 gers 
 
 2. Write all the titles in a large text hand. 
 
 3. Write fair, without great heads or tails to your letters, and leis¬ 
 urely, to prevent mistake And draw all your lines by a rule. 
 
 4 Express no more of an article than what regards that account on 
 which you write, and what may be contained in one line, unless the na¬ 
 ture of the account requires a distinction of the particulars in several 
 lines and sums, as it happens in recording several bills and notes, and 
 other paper effects at one time ; as also in general accounts. 
 
 5, Let your figures be so placed, that the units may exactly corres¬ 
 pond to the units, and the tens to the tens. 
 
 6 Give to each account a convenient space, e. g. a whole folio to pro¬ 
 fit and loss; another to the account of bills and notes ; the like to the 
 account of cash and charges , unless you bring the respective articles in 
 totals from the cash-book and book of charges. To the other accounts 
 you will give so much as you judge they may require, whether it be a 
 whole folio, or half, or one third, &c. 
 
 7. Open the accounts in the Leger, one after another in the same 
 order they occur, leaving no folio blank, nor turning back to vacant spaces. 
 
 8. Never erase or cross an article, though u mistake should be com¬ 
 mitted, not only to preserve the fairness of the books, but chiefly that 
 every step and circumstance of the aflairmay distinctly appear when, on 
 disputes arising, (as it may happen) recourse is had to the books by 
 yourself, your executors, or others, but mend the error by a new post; 
 as shall be shewn in the third part of these instructions. 
 
 9. When the space assigned any account is tilled, open the account 
 
 in a new place, and to the Dr. side of this new account carry the total 
 of the Dr. sideofthe old, mentioning before each total of the old, trans¬ 
 ferred to the folio (-), and in the new account transferred from folio 
 
 (-). A formal balance might be used, but this method is more sim¬ 
 
 ple and easy 
 
 10 When you settle accounts with a correspondent, close the ac¬ 
 counts in your Leger accordingly. (Sec part third under the title of 
 employers account of wares.) 
 
 OF THE AUXILIARY BOOKS. 
 
 1. THE Cash-Book is that wherein the daily receipts and disburse¬ 
 ments are noted, with the dates, persons’ names, considerations, and 
 sometimes the species, the receipts on the left-hand or Dr. side, and 
 the payments on the right-hand or Cr. side, either in Waste-Book or 
 Leger style. From this kook these particulars are carried into totals 
 once a month, either to the Waste-Book , whence they pass into the Le¬ 
 ger, or which is better into the Leger immediately, without carrying 
 them into the Waste-Book or Journal. Sometimes the species receiv¬ 
 ed and paid are recorded in a book called the Specie-book. 
 
 2. The Bill-book or Monthly-book, is that wherein the several bills 
 
ITALIAN 
 
 C-KEEPI?< T e, 
 
 for which payment is to be received or made, are noted, each on the 
 month and day it is to be paid : by this the Merchant knows with rase 
 and speed when and where to send for the payment of his bills, and is 
 warned to be ready for the punctual payment of the bills he has ac¬ 
 cepted. In this book it is likewise convenient to mention the respec¬ 
 tive days of payment of other debts, active or passive, as well as bills. 
 
 3. The Invoice-book contains principally an account of the particu¬ 
 
 lars and circumstances of goods shipped off, whether for your own ac¬ 
 count, another person’s account, or for yourself and others in company. 
 Its form and style are plain. Every cargo 1ms its place in order as it 
 happens, and is thus expressed, after mentioning the date- 
 
 Invoice of goods shipped on board such a ship, (such a man) Mas¬ 
 ter, consigned to (such a one) of (such a place), to sell for my account, 
 or by order, and for account of (such a one) of (such a place) ; or, for 
 account of such persons and me, each 5, 4. i, or whatever is the share 
 of each ; then mention the quantities, qualities, marks, numbers, cost, 
 charges, and, if they be for another’s account, the commission. Its 
 tise is to give a ready and satisfactory account of particulars, and to re¬ 
 cord every thing till the whole is complete, and may be carried in one 
 article to the Waste-book. 
 
 4. The Sale-book is designed to shew whatever regards goods re¬ 
 ceived to sell for your own account, or for another person’s account, or 
 for another and yourself in company It is folioed like the Leger ; ruled 
 like the Journal; worded by some like the Waste-Book, by others 
 like the Leger. It contains on the left-hand page the names of the 
 persons who sent them ; of the ship and master, the species quantities, 
 marks and numbers of the goods, and afterwards the charges laid out, 
 both at and after the receipt, and when they belong to another, the 
 commission. When the cargo is sold, the neat proceeds on the right- 
 hand page, shew how they are disposed of. 
 
 5. The Book of accounts current contains the copies of the accounts 
 you have drawn out, and sent to your employer or employers 
 
 £> The Book of commissions contains the particular orders you have 
 received from your correspondents. 
 
 The Book of charges contains, 
 
 First, General expenses which cannot be charged to any other par¬ 
 ticular account of the Leger, such as ware-house rent, and other house 
 rent, servants’ wages, postage of letters for your own account, expen¬ 
 ses for house-keeping, apparel, &c. which are to be carried monthly in 
 sums or totals into the Cash-book 01 1 Waste-book and Leger. 
 
 Second, Expenses which may be charged into particular accounts i 
 such as custom, freight, porterage, brokerage, all which are mention¬ 
 ed in a place or a space peculiar to those accounts, for which they are 
 laid out, and when the whole is completed, are carried in one sum 
 into the Cash-book or Waste-book. 
 
 8. The Cojnj-book of Letters contains a copy of every letter of busi¬ 
 ness the Merchant writes to his correspondents. 
 
 9. The Book of Postage of Letters contains, in a space peculiar to 
 each employer, the date and cost of each particular letter received or? 
 his account. 
 
ACCoRBFN'G TO THE MODBRIv METllOB. 
 
 10 . The Book of Ship accounts, contains the several charges on thp. 
 account of each ship the Merchant has; which are to be carried in to¬ 
 tals to such ship’s account in the Legcr, when their charges are finish¬ 
 ed, or when the Leger account is to be closed. 
 
 11. The Receipt-book contains the receipts or acquittances, which 
 every person that receives money front the Merchant gives and signs. 
 
 12. The Pocket -book contains memorandums of what the Merchant 
 transacts, when he is not near his books, or whatever eise he is desi¬ 
 rous not to forget. 
 
 PART II. 
 
 .The method of recording the transactions by their proper Drs. and Crs. 
 
 We have given in the first part of these instructions a short descrip¬ 
 tion of a Merchant’s hooks, and their uses, and at the same time in a 
 great measure explained the method of recording the transactions pro¬ 
 per to each : but referred to this place the more full and particular ex¬ 
 planation of the name, use, and application of Dr. and Cr. 
 
 There are three things of which a merchant is to keep accounts, 
 viz. 1. His effects. 
 
 3. His debts active and passive. 
 
 3. His gains and losses. 
 
 And hence it is we distinguish three classes or kinds of accounts, 
 viz. real, personal and imaginary accounts. 
 
 Beal accounts are the accounts of effects or things which may be a 
 person’s property, and are as follows, v’ 
 
 1. f Ready money and bank') 
 
 fin my own hands for my 
 own account- 
 Consigned to another for 
 ,J my account 
 ’ | In my hands for another’s 
 I account 
 
 I Under my direction for me 
 L and others 
 
 fBills and promissory notes 
 1 payable to me 
 
 .Singu¬ 
 lar ef¬ 
 fects. 
 
 My oi 
 
 l promissory notes. 
 
 Contracts for money lent 
 on bottomry 
 
 Bonds for money at In¬ 
 terest 
 fShips 
 
 ‘ Houses and Lands 
 Moveables or House Fur¬ 
 niture 
 
 Stock or Share in certain 
 . Companies 
 
 "Cash 
 
 Wares general and par¬ 
 ticular 
 
 Voyage to such a place 
 
 Such a man h. a. of wares 
 
 Wares in Co. with, Stc. 
 
 Bills and notes, or bills re-; 
 ceivable 
 
 Notes payable;. 
 
 Bottomry- 
 
 Bonds 
 
 Ship such a one [place 
 House or Land in such a 
 Moveables 
 
 Adventure or stock in 
 such a Co. 
 
8 
 
 IffALIAN BOOK ICEEPIiVG, 
 
 Persona! Accounts are the accounts of the persons we deal with, and 
 are of several sorts. 
 
 1. A common personal 
 
 ('Such a person (naming him) 
 
 2. An account current of 
 another’s affairs done by 
 
 Such a person, his account 
 
 3. An account current ofmy 
 affairs done by another. 
 
 4. An account of the share 
 • which a partner has in Co. 
 
 under my directions 
 3. An account of the mu¬ 
 tual drafts and remittances 
 between me and a corres¬ 
 pondent with whom I di¬ 
 vide the gain or loss by 
 exchange 
 
 6. A general account of se¬ 
 veral Drs. who need not 
 particular accounts 
 
 7. A general account of se¬ 
 veral Crs. who need not 
 particular accounts 
 
 Such a person, his account in 
 Co. 
 
 : <| Such a person, o 
 exchange in Ci 
 
 • account of 
 
 a General account of owing per- 
 o sons 
 
 £ General account of persons to 
 O whom I owe 
 
 ‘ Imaginary accounts are fictitious titles invented to represent the 
 Merchant himself, and to supply the want of real or personal titles,- 
 and record such gains and losses as cannot be ascribed to any real or 
 personal accounts. 
 
 1. The Merchant is repre-" 
 sented 
 
 2. The general account of 
 his gains and losses 
 
 3. The particular expense “1 
 
 of his commerce, house, J 
 and pocket, &c. M 
 
 4. The particular gain he [ j 
 has as Factor for another ’ 
 
 5. The gain or loss he has p 
 by insuring for others 
 
 6. The gain or loss he has 
 by Interest may be re¬ 
 corded 
 
 'Stock 
 
 Profit and losses 
 Charges 
 
 Commission 
 
 Insurance 
 
 Interest 
 
 There are some imaginary or mediate accounts made mention of 
 by some, such as exchange account, &c. to represent the gains and 
 losses that may happen in those ways; but they are altogether unne¬ 
 cessary, since they can be abundantly supplied by easier and shorter 
 methods. The same may be said of accounts of conditional obliga¬ 
 tions; accounts of conditional promises; reckonings; accounts of deliv- 
 
ACCORDING TO THE MODEIW METHOD. 
 
 ery ; Wager’s account, Hazard's account, See. which are not used at 
 present, and are much better by a bare memorandum : for his better 
 to insert those uncertain contracts in a Pocket-Book, until the event is 
 known, and then the common rules and titles are sufficient. 
 
 Having given a listandexplication of the several accounts ortitles a 
 Merchant may have occasion for in his Leger , it remains to show toe 
 use and application of Dr. and Cr. in those accounts. 
 
 As in order to know how our affairs stand, in relation to any parti¬ 
 cular account, it is necessary to distinguish what that account draws 
 from us, and what it brings in to us; so each account of the Legrr, as 
 has been already hinted in the first part of these instructions, has two 
 p,.rl;;, viz. the Debit and Credit; the Debit, on the left-hand page, to 
 shew the several costs and charges we have been at, on said account 
 or the claims we make thereto ; the Credit on the right-hand page, to 
 shew theiseveral returns made to us by that account, or the allowances 
 wc are to make thereto. But on what accounts we are to make tnose 
 charges and discharges, i. e. when and what accounts we are to make 
 Drs. and Crs. is what I am about to shew, which will plainly appear 
 from the following general rules. 
 
 General Rules for Debtor and Creditor. 
 
 A Real account which is to have or has a title in my Leger, 
 
 When it becomes my property, or 
 When any charge attends it. 
 
 \ W hen it ceases to be my property, or 
 ' When it brings me in anything. 
 
 A Person or Personal account which has or is to have a title in my 
 Leger, 
 
 Is Dr. 
 
 Is Cr. 
 
 \ When he becomes accountable to me, or 
 1 When I cease to be accountable to him. 
 
 I When i become accountable to him, or 
 When he ceases to be accountable to me. 
 
 An Imaginary account of gain or loss, 
 
 Is Dr. 
 
 Is Cr. 
 
 When I lose, and have no real nor 
 personal account to charge or debit. 
 When I gain, and have no real nor 
 personal account to discharge or credit 
 
 T/ie same rules otherwise expressed. 
 
 A Real account to which I give a title in my Leger, 
 
 When it. becomes mine, 
 When it costs me any thing. 
 When it ceases to be mine, 
 When it brings me any thing. 
 
 It is CFov its cost or value, 
 Dr. or that cost. 
 
 > It is (Far its price, 
 
 J Cr. { For the value it brine 
 
48 
 
 IT All AN BOOK-KEEPING) 
 
 A Person or Personal account, 
 
 When he gets into my') fFor what he then contracts; 
 
 Debt > IfeDr J 
 
 When I get out of his f ) For what I pay, or cease to owe 
 
 Debt, J L- him. 
 
 When I get into hisA fFor what I then contract. 
 
 Debt, f t « J 
 
 Wiien he gets out of r ) For whathe pays, or ceases to owe 
 
 my Debt, J (_ me. 
 
 An Imaginary account of gain or loss) 
 
 When I lose, and have no real nor ? - „ , , , 
 
 personal account to charge,. . $ iS ' 101 the ioSSr 
 
 When 1 gain, and have no real nor > . , , . 
 
 personal account to discharge. $ ’ S • 
 
 Altho’ in every kind of transaction, the proper Drs. and Crs. may¬ 
 be had from the aforesaid general rules; nevertheless, to lessen the 
 difficulty in some particular cases, 1 shall give two other rules which 
 are more general still, as being equally applicable to real, personal,. 
 and imaginary accounts. 
 
 First Universal Maxim. 
 
 To take off a debt, you must credit the account so-much. 
 Second Universal Maxim.- 
 
 To carry a Debt from one account or title to another, make the 
 former Debtor, and the latter Creditor.. 
 
 Note 1. in every transaction that is to be posted, you are at least to 
 have one Dr. and Cr. which you are first to seek among the real ac¬ 
 counts, and for that reason is put in the first place. If a real Dr. or 
 Cr. is wanting, you will try among the personal accounts. If it is not 
 to be found among the real or personal accounts, then you must have 
 recourse to the imaginary titles. 
 
 2. When’you have found the Dr. and Cr. (suppose A Dr. and B. 
 Cr.) the manner of expressing it in the Journal and Legcr is A Dr. to 
 B. By which expression (in some cases) it is not meant that A owes 
 any thing to B; but that A is your Dr. and B your Cr. in the present 
 circumstances-. 
 
 Observations on the General Rules and Maxims. 
 
 As the first universal maxim is fundamental to the Italian scheme 
 of book-keeping, and even to some of the general rules, it it proper 
 to begin therewith. To justify this maxim, it is enough to remark, 
 
 1. That as debit and credit are of a contrary nature, so to add to the 
 one, is equivalent to take from the other. 
 
 2. That this contrivance prevents the crossing out of accounts and 
 other inconveniences, which otherwise must happen on payment of 
 debts, discovery of mistakes, er other alterations to be made in the ac¬ 
 counts. 
 
ACCORDING TO THE MODERN METHOD. 
 The Second Universal Maxim, 
 
 ±1 
 
 Is a natural consequence of the former, and needs no further com¬ 
 ment. As to the general rules, since the denomination of Dr. and Cr, 
 . is more natural ,to persons, than to real and imaginary accounts, we 
 shall begin with 
 
 ;Personal Recounts. 
 
 The first rule for a personal account, is too manifest to need any 
 explanation , since every one will conceive that a person is to be made 
 Dr. when he becomes accountable, i. e. indebted to me, and Cr. when 
 1 become accountable, or indebted to him. 
 
 l'he second rule for personal accounts is easily understood, from 
 the first universal maxim; for when a person ceases to be accountable 
 to me, 1 must take off the debit, which, according to that maxim, is to 
 be done by giving credit for so much ; and when I cease to be .ic- 
 countable to a person, I must take off the credit he had in my books, 
 which is done by putting on a debit. 
 
 If it should seem strange to call a person Dr. when he owes me no¬ 
 thing, or Cr. when I owe him nothing; consider, this is only a man¬ 
 ner of expression or style, peculiar to this art; not to be understood 
 according to the vulgar notion of the word, but in the sense intended 
 by the article, which is to counter-balance, or take off, so much from 
 the other side of the account. 
 
 Heal Accounts. 
 
 That a real account which costs me something, or is attended with 
 a charge of any kind, should be made 'Dr. cannot be made strange. It 
 may be considered as a person on whose account I am at that charge, 
 and from whom alone 1 am to expect payment or return. And on the 
 other hand, it is but reasonable to give it credit, when it brings me in 
 any thing ; because it then pays me, or discharges its debt so far. 
 
 But why should a real account be Dr. merely because it becomes 
 my property, which oftentimes may be by gift or legacy, or by other 
 ways which may cost me nothing ; in which case one may think it 
 owes me nothing ? 
 
 The reason is, 1 have a just right or claim to its value or worth, as 
 much as if I had purchased it; since he that purchased it, in giving it 
 to me, made over his right, just as if a person, by way of gift or legacy, 
 should assign over to me a debt that was due to him ; the owing per¬ 
 son is as justly accountable to me as he was before to his former Cr. 
 From the like method of reasoning, it will be easy to conceive on the 
 other hand, that a real account is to be made Cr. when it ceases to be 
 my property, in any manner, because I then lose the right i had, and 
 must take off the debt this real account was charged with. 
 
 Imaginary Accounts of Gain or Loss. 
 
 The chief of the imaginary accounts is that of stock, which repre¬ 
 sents the person himself, to whom the books belong. |t is made Dr. 
 or Cr. on three several occasions, viz. 
 
ITAXIAN BOOK-KEEPINfc, 
 
 1. When I post my inventory in a new set of books, each of the 
 real accounts I have, and each person that is indebted to me, is made 
 Dr. to stock for what they owe me respectively, and consequently 
 stock is Cr. by them for the whole of my effects and debts active ; and 
 at the same "time stock is made Dr. to sundries for the several sums 
 I owe them respectively. 
 
 2. When afterwards during the course of business, any new consi¬ 
 derable alteration happens in my fortune,as if any great loss should hap¬ 
 pen, or any great gain by gilt, legacy, or the like, stock is made Dr. 
 for the loss, and Cr. for the gain. It is true both cue and the other 
 may be carried to profit and loss, but I will choose to carry it to stock. 
 
 3. At the balance of the Leger , the closing of the accounts cl bal¬ 
 ance and profit and loss, are carried to the account of stock. But more 
 of this hereafter, sec part 3. 
 
 The imaginary accounts of gain or loss, are branches of the slock 
 account, of which they shew the several augmentations or diminutions. 
 W'hen 1 lose, and cannot regularly cln.rge that loss on any of my real 
 accounts, or correspondents, I make such an imaginary account as best 
 expresses the nature of that loss, Dr. ; because the loss falling imme¬ 
 diately on myself, and being not to be ascribed to any person, or thing, 
 must be charged to the accounts which represents myself, as all those 
 accounts do, inasmuch as they are branches of the stock account. 
 Likewise when I gain, and have no reason to give credit for the gain 
 to any real or personal accounts, 1 make such an imaginary account as 
 best represents the nature of that gain. Cr. ; because the gain belong¬ 
 ing to myself immediately, the Cr. must be given to some account 
 that represents my person. 
 
 PART III. 
 
 Of the Balance of the Leger. 
 
 BEFORE you attempt the balance of the Leger , you ought first to 
 be satisfied that there is no error therein that may hinder it, or give 
 you a false state of the accounts. Though care and instruction may 
 prevent a multitude of errors, yet as some mistakes may escape the 
 most wary and expert, it is necessary to find out where those errors 
 lie, and also to correct them when found out. 
 
 As to the discovery of crrois, there are two methods to be observ¬ 
 ed, viz. 
 
 The first is to prick or point the hooks. 
 
 The second is to make a trial balance. 
 
 ifoiu to Point the Books. 
 
 Evert week, or at farthest every fortnight, compare what is posted 
 of the Journal with the Waste-book , to see that the several articles be 
 exactly posted, and the sums rightly added. If you find a mistake, 
 correct it immediately, before you proceed to another article. 
 
luxo'dim r; to 'the modern method. 
 
 13 
 
 The corrections should be made on the article itself, if it can be well 
 done ; otherwise there refer it to the first vacant place, where a new 
 article is to be formed, expressing the mistake, and the true stale of the 
 affair. 
 
 If you find no mistake in the article, or have corrected what you 
 found amiss, set a point or dash to the left-hand of the article in the 
 Want e-book, to put you in mind (when you return to this work again) 
 that this article is examined, and rightly journalized. Thus continue 
 to do through all the Waste-book and Journal. 
 
 The like care must be taken, or rather more, to compare the Jour¬ 
 nal and Leger, and every other book subservient to the Leger, it being 
 more liable to mistakes. 
 
 Consider punctually the following particulars : 
 
 1. Whether an article has not been entirely omitted ? 
 
 2. Whether an article has not been twice posted l 
 
 3. Whether a wrong account has not been debited or credited ? 
 
 4. W iether there was not an omission of a debit or credit ? 
 
 5. Whether the debit has not been carried to the credit side, and the 
 credit to the debit ? 
 
 6. Wnether an article has not been carried to two debit, or two credit 
 sides? 
 
 7. Whether there has not been a mistake committed in the sum ? 
 
 A mistake in either of these seven cases, m y have considerable 
 consequences to your disadvantage, both in fortune and reputation. 
 And a mistake of either the two last may hinder the balance. 
 
 If a mistake be found it must be corrected without delay, in the 
 manner you shall see hereafter. 
 
 If the article is found to be rightly entered, set a large point in the 
 Leger, to the left-hand of the sum, and another in the Journal, to the 
 left-hand of the folio number of the Dr. and Cr. in order to shew that 
 this is examined and found right. And thus proceed through all the 
 articles of the Journal and Leger. 
 
 Having thus gone through the whole, you must turn over the books 
 again to see whether there be any article without a dash or point. 
 If there be, you must examine whether it be an article overlooked (as 
 before) or wrong posted, or twice entered, and correct the mistake. 
 
 Of the Trial Balance. 
 
 Notwithstanding your care in pricking the books, some errors may 
 escape your notice which may even affect the balance of your books, 
 and give you no small trouble and confusion, unless you make a fresh 
 balance before you go about the regular balance: it is performed thus : 
 
 On a separate paper add up the Dr. side of every account, as also 
 the Cr. side in so many distinct sums. Again, add up all those sums, 
 and if those two last totals agree, i. e. all the debts are equal to all the 
 credits ; there is no error in the Leger to hinder the balance : If they 
 be not equal, the books cannot be brought to a balance till the error is 
 amended. But instead of a general trial balance, I think it better to 
 make a trial balance of every month by itself, because if there be an 
 
imv fcOOK-KEBPlN*, 
 
 .14 
 
 error, you may know the month in which the error was committed, and 
 by examining the posts or articles of that month, the error will be rea¬ 
 dily detected. 
 
 Of the Correction of Errors. 
 
 The .errors committed in a Leger. may be corrected without scrap¬ 
 ing or blotting, by the following rules : 
 
 1. If any thing is omitted, it is easy to supply it by a proper post. 
 
 2 If the post was made upon a wrong title, or account, post it where 
 it should be, and set the said sum on the contrary side of the wrong 
 account: saying, To or By error, on the article of such a date on the 
 other side. 
 
 3. If the sums set down be too little, debit or credit the account on 
 the same side ; saying, To or By the same Dr. of Cr. for the defi¬ 
 ciency. 
 
 . 4 if the sum set down be too great, set the excess on the contrary 
 Side ; saying, To or By error, on such an article of the other side. 
 
 Of the Regular Balance. 
 
 Bt the balance of your Leger you will learn, 
 
 1. What stock you have to begin another set of books. 
 
 2. What you have gained or lost since you began your present set. 
 
 Your stock you know, from the balance sheet, which is an account 
 
 formed with Dr. and Cr. into yvhich the state of the remaining debts 
 and effects is brought Your gains and losses you will find in the ac¬ 
 count of profit and lossinto which they are gathered. The several 
 articles brought into those two accounts, are found by balancing or 
 closing all the accounts of the Leger. 
 
 Some accounts balance of themselves, viz. when the debits and ere-' 
 dhs are equal. Some accounts are closed with balance only; some 
 with profit and loss only. Some accounts, wherein other persons are 
 concerned, are closed by particular accounts and methods. Balance, 
 and prqfit and loss, are closed themselves with stock; and stock balan¬ 
 ces of itself, if the books be .right. 
 
 To close an Account with Balance only. 
 
 Os a separate paper, add up the Dr. side, as also the Cr. subtract the 
 less total from the greater, and set the remainder or difference on the 
 less side. If the Dr. side be the less, debit the account to balance. If 
 the Cr. side be the less, credit the acceunt by balance, and carry the 
 difference to the Dr. side of balance. 
 
 To close an Account with Profit and Loss only. 
 
 This is done in the same manner as when the account is closed with 
 balance ; except, instead of the title, balance, you use the title, profit 
 and loss, and to this you must carry the difference. 
 
 To close an Account with balance , and profit and loss. 
 
 1 Close the account with balance, for what remains thereof on hand, 
 viz, for what debts or effects remain ; which are to make a part of you® 
 
ACCoHDtSG TO TAB MOfrfcfifr ItE-fHOfl. 
 
 aext inventory under the same denomination: and this remainder you. 
 must value according to the rates mentioned on the other side 
 
 2. Close the account for the remaining difference with profit and 
 loss. 
 
 Now, to shew you when you are to balance with one or other of those 
 titles, or with both, or with other particular accounts; and, at the same 
 time, to give you a more full and clear idea of the balance of accounts, 
 
 I shall give you a particular view of the method of balancing the seve¬ 
 ral accounts of the Leger. As to the order to be followed in the ba¬ 
 lance, leave to the last the titles of stock, profit and loss, and any other 
 account which may receive any alteration by the balance of the rest ; 
 as sometimes happens in the accounts of cash, commission, charges, 
 interest, &c. and close the rest in order as they happen in-your Legt-r. 
 
 But in the explication I am about to give, I shall follow the order 
 in which they lie in the second part of these instructions. 
 
 CASH. 
 
 The debit shews the sums received ; the credit shews the sums paid., 
 Credit the account by balance for the excess-of the debit above the 
 credit, which is what remains on hand. 
 
 j/ote, If the ready money found on hand, does not agree with the 
 said remainder, some mistake has been committed; which if consi¬ 
 derable, must be sought, and corrected if found. If it be consider¬ 
 able or cannot be found, debit the account to profit and loss for what 
 you have, more than the balance of the account shews, or credit the ac¬ 
 count by profit and loss for what is wanting of the said balance, an$ 
 then close the aceount by balance for what you find in cash. 
 
 WARES. 
 
 The debit shews the cost and charges, the credit shews the pro¬ 
 duce. 
 
 1. If none be sold, credit the account by balance. 
 
 2 If all be sold, debit the account to profit and loss for the gain, of 
 Credit it by profit and loss for the loss. 
 
 3. If part be'sold, part unsold, first credit the account by balance for 
 what remains unsold, valuing it at the rate it stands you in ; and se¬ 
 condly, close the account afterwards with profit and loss fur the gain or. 
 loss. 
 
 4. If in the last case you cannot without trouble calculate the value 
 of what remains unsold, or if you desire to have the account appear in 
 your next Leger in the same state it is in here, then you may close the. 
 account with a double balance, i. e. debit the account to balance for the. 
 ^otal of the Cr. side, and credit it by ditto for the total of the Dr. side. 
 
 VOYAGE. 
 
 The debit shews the costand charges of the cargo, the credit shews 
 the neat proceeds as by the account of sales. 
 
16 
 
 . ITALIAN BOOK-KEEPING} 
 
 1. If the account of sales be not yet come to hand, credit the account 
 by balance for the amount of the Dr. side. 
 
 2. If the neat proceeds be already entered, close the account with 
 profit and loss for the gain or loss. 
 
 3. If it be a general account of voyages, first credit the account by 
 balance for the cost and charges of those cargoes (of which you had no 
 account of sales,) and that in as many lines as there remain such voya¬ 
 ges. Secondly, close the account with profit and loss, for the gam or 
 loss on the rest. 
 
 ' An Employer's account of Wares. 
 
 The debit shews the charges you were at for those wares ; the cre-i 
 dit shews the sales you have made of them. 
 
 1. If the sales be finished, debit the account to sundries, viz. to cash 
 or charges, for the charges not yet posted; as brokerage, cellarage, 
 &c. to commission for your provision on the sales ; and to your em¬ 
 ployer’s account current for the neat proceeds. The neat proceeds is 
 found by subtracting all the charges from the total sales. 
 
 2. If the sales be not finished, closethe account by a double balance, 
 if the account be kept in the Leger ; but if you have kept the account 
 in a Sale-book, do not touch the account, but debit balance for the total 
 of the debit side, and credit balance for the total of the credit side. 
 
 Wares in Company under your Direction. 
 
 When the account is kept in your Leger, the debit shews your 
 share'of their cost, when put in your hands, and the whole charges 
 since that time. The credit shews the sales you have made of those 
 wares. 
 
 1. If the sales be finished, debit the account to sundries, viz to cash 
 or charges, for your share of the charges not yet posted ; to commis¬ 
 sion for your provision on the sales ; to each partner h. a. for his share 
 of the neat proceeds; and to profit and loss for the remaining difference, 
 if there be gain ; or credit it by profit and loss, if there be loss. The 
 neat proceeds is found by subtracting all the charges, excluding the 
 prime cost from the total sales. 
 
 2. If the sales be not finished, close the account by a double balance, 
 mentioning your share of the first cost in one line, and your share of 
 charges in another line under it, because these must be distinguished 
 in your next Leger. 
 
 When the account is kept in the Sales-book. 
 
 1 . If the sales be finished, debit the account to sundries, viz. to cash 
 or charges, for your share of the charges not yet posted; to commis¬ 
 sion for your provision on the sales ; to each partner h. a. for his share 
 of the neat proceeds ; and to wares in Co. for your share of the neat 
 proceeds, which account is kept in your Leger. Then, as to that ac¬ 
 count of waves in your Leger, close it with profit and loss for your gain 
 or loss. 
 
ACCORDING TO THE MODERN METHOD. 
 
 12 
 
 6. If the sales be not finished, without touching the sales-book, debit 
 lalance for the charges, and credit balance for the sales made. And; 
 as to the account of those wares in company which you have in your 
 Legcr, credit it by balance for your share of the prime cost which is 
 mentioned on the Dr side. 
 
 Adventures in Company, or Wares in Company , tinder another per¬ 
 son’s direction. 
 
 This account is of the same nature, and is closed the same way as 
 the account of voyages, or the account of your own wares in your own 
 hands. 
 
 Bills and Mites. 
 
 T he debit shews the cost of such papers coming into your hands, 
 the credit shews the product of what went out. 
 
 ■ i. For the bills and notes remaining on hand, credit the account by 
 balance, in as many lines as there are bills and notes remaining, men¬ 
 tioning the particulars and sums as expressed on the Dr. side. 
 
 2. For the remaining difference, close the account with profit and 
 loss. 
 
 Mtes Payable. 
 
 The debit shews the cost of such of your notes as you have taken up, 
 the credit shews what you have passed them for. 
 
 1. For the notes that are not yet come in, debit the account to ba¬ 
 lance , mentioning the particulars and sums asexpressed on the Cr. side. 
 
 2. For the remaining difference, close the account with profit and loss. 
 
 Bottomry, 
 
 The debit shews what contracts of that kind you have received, and 
 what they cost you. The credit shews the produce. 
 
 1. For the bonds that remain uncertain as to the event, credit the 
 account by balance in as many lines, at the rate they stand you in, which 
 is mentioned on the Dr. side. 
 
 2. For the remaining difference, close the account with profit and 
 loss. 
 
 Bonds for Money at Interest. 
 
 This account being somewhat like the last, is closed the same way,. 
 
 1 Ship. 
 
 The debit shews the cost and charges you were at on this account, 
 the credit shews the produce by freight or sales. 
 
 1. Credit the account by balance for the value of the ship or the 
 part you own thereof. 
 
 2. Close the account with profit and loss for the remaining differ- 
 
 Houses and Lands. 
 
 These accounts are not unlike the last, and are closed the same Wav. 
 
IS ITALIAN BOOK-KEEPING# 
 
 Moveables. 
 
 The debitshews the cost, the credit shews the produce, if by chance 
 you have sold any. This account is closed with balance. 
 
 A common personal account. 
 
 The debit shews the charges on that person, the credit shews his 
 charges on you. 
 
 Debit the account to balance due to him, if the Dr. side be the light¬ 
 er, or credit the account by balance due to you, if the Cr. side be the 
 lighter. 
 
 An Account Current of another Person’s affairs , titled , such A Per¬ 
 son his Account. 
 
 The debit shews your disbursements and charges on his account. 
 The credit shews what you received for his account. 
 
 First Case. 
 
 When you balance your Leger, without settling accounts with your 
 correspondent, or sending him his account current, close the account 
 with balance, or with a double balance, without making an entry of the 
 brokerage, commission, interest, or postage of letters. 
 
 Second Case. 
 
 When you are to send your employer his account current and settle 
 with him. 
 
 First debit the account in so many lines for the following articles. 
 
 To commission for your provision (commonly at 1-2 percent) either 
 on the sums you have paid for bills on his account, or on the sums you- 
 have received for bills on his account, not on both the payments and 
 receipts, so the articles are taken from one side of the account; but you 
 may choose the greater of the two accounts, omitting however, or de¬ 
 ducting from the amount,such articles of the account as have commis¬ 
 sion already charged on them ; c. g. To charges for brokerage at 1 -8 
 per cent, on your drafts and remittances, and on the bills you have ne¬ 
 gotiated on his account 
 
 The articles on which you are to make this calculation are taken 
 both from the debit and credit of the account you are aboutto send him. 
 
 To cash or charges for the postage of letters, to the day you are to 
 draw his account out. Secondly, close the account with balance for 
 the remaining difference of the debit or credit, if you are now about 
 the balance of your Leger; or with your employer’s new account, if 
 you are not about the general balance, when you send him his account 
 current. 
 
 Let the learner consider the following example of an employer’s ac¬ 
 count current, which I give in the form in which it is to be sent him, 
 without the corresponding Drs. and Crs. of the Leger account. 
 
2# ITALIAN BesK-KEEMJffi, 
 
 
 The following Method is for finding the AGIO. 
 
 Jan. 2 paid 100 for 13 days, produces 
 
 IS paid 110 
 
 1. 130(? 
 
 210 for 5 do, « ■> » 
 
 20 received 160 
 
 1050 
 
 48 for 14 do. .» « 
 
 Feb. 3 paid 9s 
 
 672 
 
 143 for 7 do. - - 
 
 10 received 90 
 
 1001 
 
 S3 for 6 do; * * « 
 
 16 pad 186 
 
 313 
 
 259 for 10 do. « 
 
 26 received 70 
 
 2390 
 
 169 for 3 do. - 
 
 jjar. 1 paid 250 
 
 507 
 
 419 for 2 do. - » - 
 
 3 received 270 
 
 838 
 
 149 for 10 do. • V - 
 
 3 received 143 
 
 1490 
 
 6 for 7 do. • 
 
 43 
 
 Total of the products 
 
 One third of the hundreds 
 
 Subtract Id. for eyery 6 - 
 
 /. 96.08 
 $2.0£ 
 
 i l. 1H7 
 
 C'oi.v.'isbion on the 1st to the 4th Brokerage on the 2d and 4th Dr. 
 articles of debit , and 1st, 2d, 4th, and 5th of Cr. 
 
 100 110 
 
 110 186 
 
 95 ,, . 162 
 
 186 90 
 
 - 270 
 
 l. 491 at ^percent is/. 2 9 1 143 
 
 7.961 at^per cent l.l 4 0 
 
 Half the hundreds are pounds, One eights of the hundreds are 
 the tens are shillings, the units are pounds, a of the tens are shills, 
 pence and oths of pence. and the ui its are farthings and 
 
 5ths of farthings. 
 
ACCORDING TO THE MODERN METHOD-- 21 
 
 Jln decount Current with a Factor , Titled, such a Person my Account. 
 
 The debit shews your charges on him, or what he has received for 
 your ..ccount. The credit shews against you, or what he has disbursed 
 for your account. 
 
 Case First. 
 
 When the account has no other money columns but the usual co¬ 
 lumn for your domestic money. 
 
 ibis kind of account may serve when your own and your factor’s 
 snowy. are the same, and your mutual drafts and remittances are- 
 made at par, or when the gain or loss that happens is carried imme¬ 
 diately to the account of profit and loss. Close this account with bal¬ 
 ance, as a common personal account. 
 
 Case Second. 
 
 When the account has inner columns for your factor’s money, 
 though of the sanu. denomination with your own. 
 
 These columns are usutu. when your mutual drafts and remittan¬ 
 ces are frequently attended with gain or loss. The inner columns 
 shew the sums received or paid by your factor for veur account; for 
 which sums only you account to each other. The outer or usual 
 columns shew the sums which the respective articles cost you or pro¬ 
 duce to you at home. 
 
 1. Close the inner columns with balance, and valuing the remain¬ 
 ing debit or credit at par, carry the value into the outer columns. 
 
 2. Close the outer columns with profit and loss. 
 
 Case Third. 
 
 When the account has inner columns for the foreign money of your 
 factor’s place. 
 
 1. Close the inner columns with balance for what remains due to 
 you or to him, carrying the value into the outer columns, according to 
 the current rate of exchange. 
 
 2. Close the outer columns with profit and loss. 
 
 Note 1st. If when you balance your Leger you are not about to set¬ 
 tle with your factor, as having not received from him your account 
 current, you may close the account with a double balance, in any of 
 the three cases. 
 
 Note 2d. If when you are about to balance your books, your factor 
 furnishes you with your account current in order to settle with you. 
 Compare the account current received from him, with the account you 
 have in your Leger ; the debit of each with the credit of the other, his 
 sums with those of your own inner columns, if the account has such. 
 Examine also his additional charges, which are not as yet entered in 
 your books. If any mistake appear advise him of it without delay that 
 your accounts may agree, if possible, before you close the account. 
 When all is right, first enter in one line on the credit of your Leger 
 account and in the inner columns, if such there be, the amount of his 
 charges for interest, commission, brokerage, postage of letters, &c. 
 
33 Italian book-keeping, &c. 
 
 but enter nothing of this article in the outer columns (except you have 
 no inner columns, as in the first case): the outer columns in the se¬ 
 cond and third cases are to be filled up with cyphers only or with dou¬ 
 ble dashes, as this.article has produced nothing to you ; and leave 
 the beginning of the line blank, without a corresponding Dr. as this 
 article is not to be a post of double entry, but an article like that of 
 leakage in an account of wine and spirits, or lackage of weight and 
 measure in other kind of wares. Afterwards close the account as di¬ 
 rected, that is to say, with balance in the First case, and with balance 
 and profit and loss as in the Second and Third cases. 
 
 Note 3d. If you are not about the general balance, at the time you 
 are to settle with your factor, then instead of carrying to balance the 
 remaining debit or credit, you must close this old account with the 
 new account you are to open for your future dealing with this factor. 
 
 An account current with a Factor for a Company 
 under your Directions. 
 
 1. Close the inner columns with balance, carrying the value into 
 the outer columns, as in the last. 
 
 2. Close the outer columns with sunclrlo.,, viz. your partner his ac¬ 
 count and profit and loss, for your several shares of the gain or loss by 
 exchange. 
 
 Mote, At the balance of your Leger, if you are not about to settle ac¬ 
 counts with your partners or the factor, you had better close this ac¬ 
 count with a double balance. 
 
 An account of exchange in Company. 
 
 Close the inner columns with balance, carrying the balance into 
 the outer columns. 
 
 2. Close the outer columns with sundries, viz. your partner his ac¬ 
 count and profit and loss, for your several shares of the gain or loss by 
 exchange. 
 
 Mote, If you are not about to settle accounts with your correspond¬ 
 ent, it will be better to close this account with a double balance. 
 
 A General Account of owing persons, or an 
 Account of Desperate Debts. 
 
 Credit the account by balance for what remains due, in as many 
 lines as there are debts remaining due to you. 
 
 A General account of Persons to whom I owe. 
 
 Debit the account to balance, in as many lines as there are debts 
 remaining due to them. 
 
 • Commission, charges, insurance, and the like, are closed by profit 
 and loss. 
 
THE FIRST 
 
 SET OF BOOKS. 
 
 Cl] 
 
 WASTE-BOOK, 
 
 NO. I. 
 
 Dublin, January 1st, 1803. 
 
 ' I HAVE in ready money - 
 
 /. | 
 2000 
 
 
 Paid Arthur Alloway for twelve tuns of Claret at 
 ' 32/. per tun--. 
 
 384 
 
 _ 
 
 ' Paid Swift and Co. as by receipt 
 
 1000; 
 
 - 
 
 / Bought of Benjamin Bewley the ship Bonadventure 
 payable at two months for - 
 
 400 
 
 __ 
 
 z Paid Cooperage and other Charges on 12 tuns 
 
 Claret my account . 
 
 7 th 
 
 4 
 
 _ 
 
 . Paid for 200 pieces linen Cloth bought of sundry, 
 ' viz. s. /. s' 
 
 50 pieces at 25 per piece - - 62 10 
 
 50 do. at 28 per TO 00 
 
 50 do. at 30 per - - - 75 00 
 
 50 do. at 32 per - - - SO 00 
 
 10'h 
 
 287 
 
 10 
 
 . Received from Charles Carletori for 1 hhd. Claret 
 • sold him - - - ... 
 
 121 
 
 1 1 
 
 
24 [ 2 ] 
 
 WASTE-BOOK, No. J. 
 Dublin, Jan. 12th, 1803. 
 
 [ Bought of David Denham, half the Ship Providence 
 for which delivered him my note at 1 mo. 
 
 Shipped on board the Jenny Galley, Robert Scott] 
 master, for Nantz,and consigned to Abel Archer there, 
 sell for my account, 
 
 125 barrels of Beef bought from Charles Carl- > 
 ton by my draft on Swift and Co. $ 
 
 Paid duty and fees ’till on board 
 
 ■V 
 
 Bartered with a north-country Merchant, 6 hhds. Cla-| 
 st at /. 10 perhhd. for 40 pieces Linen Cloth at 30,v. per] 
 
 18 th - 
 
 Shipped on board the Ann and Mary, Ambrose Sutton 
 [master, for Rouen; 100 tubs Butter addressed to Peter] 
 [Lachere on my acct. and risque, viz. 
 
 100 tubs Butter bought of Edward Elliot) 
 for ready money, note 50 C. at 40s. per $ 
 
 Paid duty and fees of entry, &c. 
 
 Lent Edward Elliot on his promissory n 
 [payable the 21st March next 
 1 25th - 
 
 Paid David Denham for my half repairs o 
 |the Providence ... 
 
 29th - 
 
 - February 1st - 
 
 Sold Benjamin Bewley in acct. 1 tun Claret at 
 
 - 3d - 
 
 Shipped on board the Catherine of Dublin, William 
 [Butler master, for London, and consigned to Lewis 
 [Lestock to sell for my account, viz. 
 
 200 pieces Linen Cloth bought the 7th ) 
 ult. for 5 
 
 Paid charges at shipping - - 2 I o| 
 
 - 6th - 
 
 Received from on board the Mermaid, Richard Rich 
 [master, from London, 6 chests Tea, consigned to me by | 
 Lewis Lestock, according to my orders, for my account, 
 
 3 chests Bohea wt. nt. 600 lb. 
 
 5 do. Green, wt. nt. 600 lb. 
 
 The cost,and charges till on board, as per"} 
 
 [invoice, amounting to 220/. English, at 110 k 
 ;r cent Irish - - J 
 
 Pad Duty and Fees of Entry, &c. 
 
Shipped on board the Betty, John Pearl master, for 
 (Cadiz, and consigned.to Edward Hall to sell for my ac¬ 
 count, viz. I 
 
 15001b. tanned upper Leather ar( l. s. cl, 
 A 6 d. per lb. bought from Christopher I 
 Kingston by my draft on Swift and ( 
 
 Company at sight - J 
 
 190 cwt. Hides bought green from > 
 
 Charles Charleton in acct. for $ 
 
 Paid Duty and Fees, &c. 
 
 WASTE-BOOK, No. I. 
 Dublin, Feb. 9th, 1803. 
 
 Sold to Benjamin Bewley in account, viz. 
 
 3 tuns Claret at 441. per 
 1 chest Green Tea wt. nt. 3001b. at 5,s. per 
 
 Received from David Denham my note, his favour 12 j 
 lult. at 1 mo. 250/. for which delivered 'him my draft 
 Swift and Company. - 
 14th 
 
 Sold to Charles Carleton at 1 mo. viz. 
 
 2£ tuns of Claret at 44/. per 
 1 chest Bohea Tea wt. nt. 2001b. at 5s. 6 d. 
 
 • 37 10 0 
 
 177 12 6 
 14 17 6' 
 
 -20th- 
 
 Paid Charles Carleton the balance of his account 
 
 Sold to Richard Ruby, for ready money, 
 
 — 24 th- 
 
 ■ Received from Abel Archer of Nant-z, sales of 125 
 barrels beef by the Jenny Galley, Capt. Scot, on my I 
 1 —ct. nt. proceeds amounting to 2750 livres, exchange! 
 12 d. per livre 
 
 • 25 th 
 
 Lent George Gun; to be repaid with interest at 6 per 
 :nt per annum - - - I 
 
 .28th 
 
 Received from on board the Ann and Mary, Ambr_ 
 
 Sutton master, from Rouen, an acct. sales of 100 tubs] 
 Butter, formerly consigned to Peter Lachere of said 
 place to sell for my acct. and in return of nt. proceeds. 
 
 12 hhds. Burgundy Wine worth 
 Paid Duty and Fees of Entry, &c. 
 
 157 10 
 
 . 47 io| 
 
26 t+r 
 
 WASTE-BOOK, No. 1. 
 
 Dublin, March 2d, 1803. 
 
 Agreed with William Warren for the freight of my 
 [ship the Bonadventure to Barbadoes, for which lieis to 
 le in one month - 
 
 Agreed with Joseph Miller, master of the Bonadven- 
 'c Galley (now freighted by William Warren, for Bar¬ 
 badoes) for 200/. principal to be lent on bottomry, and] 
 to be repaid with 15/. per cent premio in case she ar¬ 
 rives- safe there. In pursuance to which contract, I 
 have given him my bill on Messrs. Swift and Company] 
 for 
 
 - 4th - 
 
 Delivered Benjamin Bewley my bill on Lewis Le- 
 stock of London, to said Bewley at 21 days, 200/. Eng. 
 Jexc. at 9! per cent ; for which received from him his] 
 receipt to be accountable for said bill. 
 
 Sold to John Rudd one hhd. Burgundy Wine, for his 
 ill on Benjamin Bewley accepted as cash 
 
 Received from Richard Pike, for the following sold 
 
 1 hhd. Burgundy Wine at - - 23 00 
 
 1 chest Green Tea nt. 2001b. at 5s. 3d. 52 10 
 
 1 do Bohea nt. 2001b. at 5s. 9d. 57 10 
 
 Bought from William Ford lOhhds. Tallow, v 
 C. <]. lb. q. lb. 
 
 No. 1 9 3 14 TareS 7 
 
 2 10 2 0 3 14 
 
 3 10 2 21 3 20 
 
 4 10 0 7 3 8 
 
 5 9 3 21 SO 
 
 6 10 0 14 3 10 
 
 7 10 3 16 3 21 
 
 8 11 0 12 3 24 
 
 9 10 2 7 3 22 
 
 10 9 2 21 0 7 
 
 94 2 0 Nt. at 28/. per ton 
 
 Paid liim in part - - - 50 00 
 
 3 hhds. Burgundy delivered at 21/. per 63 00 
 
 My Note payable in 1-mo. for the balance 19 06 
 
WASTE-BOOK, No. L 
 
 Dublin, March 12,1803. 
 
 12001b. tanned upper leather at ? 
 per lb. J 
 
 10001b. Sole do. at 6 \d per lb. 
 130 OxHidesnt. 105C.2q. 14lb. ? 
 it 19s. per lb. S 
 
 Bought from John Jones, viz. 
 
 6 hhds. Tallow wt. nt. 3 tons at? 
 / 30/. per ton $ 
 
 10001b. tanned upper leather at? 
 6d. per lb. $ 
 
 10001b. Sole at 6£d. per. 
 
 For which delivered him, 
 
 1 tun claret at 
 
 2 hhds. Burgundy at 23/. per 
 My draft on William Warren to ? 
 
 said Jones payable IstAprilforbalance } 
 
 Accepted the following bills of Mess. Digby and cor 
 y pany of London, favour William Warren at sight ai 
 made good to do. Warren in acct. viz. 
 
 One for the premio and other charg-' 
 es of Insuring 230/. the principal and 
 premio of 200/. lent on bottomry to 
 Joseph Miller, master of the ship Bori- 
 adventure - ‘ 4 ' , 
 
 Another for the premio and other - 
 charges of insuring 460/. on said ship 
 to Barbadoes 
 
 Paid Christopher Kingston, for my note to 1 
 y inst. 159/. 14s. 4jd.. deducting 6 months dis. a 
 
 By Edward Elliot’s note to me, di 
 21st iiisl. delivered said Kingston 
 By cash for balance 
 
Received from Lewis Lestock of London, sales of 200| 
 pieces of Linen Cloth consigned to him per the Catha¬ 
 rine of Dublin, William Butler, master, to sell for my| 
 acct. the nt. proceeds amount to 3001. Eng. ex. 
 
 
 Shipped on board the Dolphin, Hubert Fisher master, 
 [and consigned to Abel Archer of Nantz, to sell for my| 
 
 16 hhds. Tallow bought the 8th? 222 ^ 
 
 ind 15th for - - S 
 
 Paid Duty and Fees, &c. - 8 It 
 
 WASTE-BOOK, NoX 
 Dublin, March 22, 1803. 
 
 - 24th - 
 
 Shippe d on board the Ann andMary, Ambrose Sutton 
 aster for Bilboa, and consigned to Arthur Ansley 
 |there, to sell for my account, viz. - 1 
 
 22001b. tanned upper Leather? J6 
 boughtthe 12tt> and 15th for - 5 
 
 20001b. Sole bought the 12 th and? . ; 
 
 15th for - - - J 
 
 130 Ox Hides bot. the 12th for - 100 i 
 
 Paid Duty, Fees, &c. - -51 
 
 - 29th - 
 
 Received from Thomas Bell, for my bill o 
 Archer of Nantz, favour of Samuel Spence'at ui 
 livres at 12-d. per 
 
 Remitted to Messrs. Loftus and Company of Paris, 
 ...y acct. the draft on Messrs. Swift and Company fori 
 [2500 livres Tournois, on Peter Lamy of do. place at 
 favour do. Loftus and Company, value in acct. with| 
 [Swift and Company, at 12d. per 
 
 -April 3d- 
 
 Received from William Ford for Abel Archer 
 [Nantz, Draft on him my favour for 1500 livres Tournoisl 
 '12j per livre, 761. 11s. 3d. viz. 1. s. 
 
 By my note to said Ford delivered ? [g g 
 me up - - - S 
 
 By cash for the balance - - 57 S 
 
WASTE-BOOK, No. I. 
 
 [ 7 ] 
 
 29 
 
 Dublin, April 5th, 1803. 
 
 ' Received from the executors of my uncle John, the 
 two following Bonds, which he left me as a legacy, 
 viz. /. s. d. 
 
 Henry HaVding’s for 5001. principal,"! 
 interest at 6 per cent, per annum, since t 500 00 00 
 25th ult. ■ J 
 
 Cregory Grace’s for 300/. principal,! 
 interest at 6 per cent, per annum, All- > 300 00 00 
 
 hallow-Tide last J 
 
 Received from oh board the Hopeful, George Quarret 
 master from Leghorn, 50 chests Florence wine, and 50 
 / chests do. Oil, consigned to me by Henry Hall, for my 
 account, the cost and charges there, as per invoice, 
 amount to 680 dollars at 5s per /. 170 00 00 
 
 Paid Duty and Fees,&c. 35 00 00 
 
 Received from John Tisby, for the following, viz. 
 
 /. d. 
 
 2 tun of Claret, at HI. per tun 88 00 00 
 
 2 hhds. Burgundy Wine at 23/. per 46 00 00 
 
 5 chests Florence Wine at 2/. 6</. per 11 10 00 
 
 2 do - Oil at 3/. 5s. 6 10 00 
 
 Delivered Benjamin Bewley, my bill on Loftus and 
 / Company of Paris, my account favour Paul Roberts 
 at usance 2340 livres, value received of said Bewley, 
 
 at 12irf j?er. 
 
 -13th--- 
 
 Received from on board the Eagle, Captain John 
 J Grainger master, from Bourdeaux, 10 tun Claret, con¬ 
 signed to me by Peter Laroche for my acct. the whole 
 cost, &c. there (as per invoice) 2800 Livves Tournois, 
 for which do. Laroche advises me that he has drawn on 
 Lewis Lestock, of London, for my account at 32J.il. per 
 A for 1251. 8s. 4d. English exchange at 10 per cent is 
 Irish - - - - /. 137 19 2 
 
 Paid Duty and Fees, See. - 162 00 10 
 
 / Received from Richard Pike, for the following, 
 
 Paid Swift and Company, per receipt 
 
[8] WASTE-BOOK, fro. I. 
 
 Dublin, April SOtli, 1803. 
 
 Received advice from Lewis Lestock, London, that he 
 has, according to my orders, shipped per the George of 
 Bristol, Adam Bray master, for Nantz, and consigned 
 io Abel Archer there, to sell for my account, 3 hhds. 
 Tobacco, the whole cost and charges there amountin g 
 to 72 i. 10s. English at 10 per cent 
 
 .-:-23d --- 
 
 Received from Edward Hall of Cadiz, sales of Lea¬ 
 ther and Hides oy the Betty on my account 
 Neat proceeds amounting to 1525 dollars exchange ? 
 4 4s. per dollar 5 
 
 ^ Received from on board the Whale, ofCork, George 
 Hartwell master, from London, 20 bags Hops, wt. nt. 
 70 Cwt. consigned to me by Lewis Lestock, of London, 
 by my .order and for my account, die cost and charges 
 as per invoice, is 245/. English at 9 id. per cent is 
 
 /. 268 17 09 
 
 Paid Duty and Fees, &c. 88 00 00 
 
 f Received from Luke Floyd, for 2 bags Hops, sold him 
 on the quay, wt. nt. 7 cwt. at 6/. per 
 
 -28th--- 
 
 f Sold John Hart 3 bags Hops, wt. nt. IOC. 2q. at 
 61. per /. 63 00 00 
 
 Received from said Hart, Matthew! 1. a. d 
 Mead’snote to him for 50/.pay, 1st of > 47 10 00 
 
 August, deducting discount J 
 
 Cash for balance - - 15 10 00 
 
 ' j Received from William Ford premio of 350/. insured 
 * on goods by the Eagle, John Grainger master, for Bilboa 
 at l£ percent - ... 
 
 _2nd May- 
 
 Received from Richard Ruby, Loftus and Company 
 V of Paris, draft on me my acct. favour said Ruby, for 
 1234livres, exchangeat 1 2d. per livre . /. 61 14 00 
 
 For which delivered him l. a. 
 
 5 chests Florence Oil at SI. Ss. per 16 5 
 
 5 do. do. Wine at 2/. 6«.per 11 .10 
 
 1 hhd. Burgundy Wine at 23 00 
 
 Cash paid for balance 10 16 
 
 Sold to Richard Pike, on his promissory note, ] 
 ' able in 6 months 
 
 3 Bags Hops, wt. nt. IOC. 2q. at 6/. 5s. perC. 
 
WASTE-BOOK, No. I. [9] 5 & 
 
 Dublin, May 7th, 1803. 
 
 Received advice that the George of Baistol, Adam 
 / Bray master, is lost, with the whole cargo. My loss 
 thereby is the cost and charges of 3 hhds. Tobacco, 
 amounting to - - 
 
 -9th--- 
 
 / Lewis Lestock of London, advises per letter 3d 
 instant to-have drawn on Loftus and Company of Paris, 
 my account, payable 1st June, 750 A at 32d. per 
 Crown, 100/. English exchange at 10 percent 
 
 -11th-- 
 
 Received from Arthur Ansley of Bilboa sales of tan- 
 / ned Leather and Hides, consigned to him by the Ann • 
 and Mary, Ambrose Suttonmaster, the neat proceeds is 
 1200 pcs. of | at 4s; per ... 
 
 -12th —:- 
 
 Sold to John Johnson 2 bags Hops, wt. nt. 7C. at 51. 
 10s. percwt. - - - - 38 10 00 
 
 ^ For which received from said John-") 
 
 son, Luke -Floyd’s note payable 10th l 38 16 00 
 November 40 /. deducting discount J 
 
 Repaid - - - - 6' 00 
 
 Paid Bernard Brewer, for Henry Hall of Leghorn, 
 j bill on me favour Digby and company, for 240 dollars, 
 
 * at a*, llrf. ne.r . 
 
 , Received from Gregory Grace, in ready money what 
 ^ was due for principal and half a year’s interest, and de¬ 
 livered up his bond - - 
 
 -19th- 
 
 Lent on Bottomry to Thomas Trusty, master of the 
 , Rover Galley, 150/. in ready money, to be repaid with 
 ' 15/. Premio, to Arthur Ansley, Bilboa, for my account, 
 at the safe arrival of ditto ship in that port 
 
 ^ Received from John Johnson, an apprentice fee with 
 his son Thomas 
 
 -22d ---- 
 
 . Debit Benjamin Bewley, to account for insurance 51. 
 for Premio of 250/. insured on goods by the William 
 of Dublin, Thomas Barry master, for Leghorn, acct. 
 said Bewley at 2/. per cent, to pay 84/. per cent in case 
 of loss. 
 
[10] WASTE-BOOK, No. I. 
 
 
 Dublin, May 25th, 1803. 
 
 /. 
 
 63 
 
 
 / 
 
 Received from Richard Pike, for his note to me 4th 
 May 65/. 12s. 6 d. deducting 23 week’s discount (allow¬ 
 ed him) on said note at 6 per cent 
 
 17 
 
 /* 
 
 1 Received advice from Henry Hall of Leghorn, that 
 he has drawn for my account on Arthur Ansley of Bil- 
 boa, a bill of 550 Spanish dollars, value 440 Leghorn 
 dollars, which remained due to him in account; the 
 said sum at 4s. per Spanish dollar, or 5s. per Leghorn 
 dollar is 
 
 110 
 
 
 </ 
 
 Sold to Richard Homan for an accepted bill on Wil¬ 
 liam Warren, payable the 1st July next, my last 2 hhds. 
 of Burgundy Wine, at 23/. 10s. per 
 
 47 
 
 
 ■/ 
 
 Remitted. Loftus and Company of Pais, my acct. 
 Digby and Company’s bill on them .my favour at sight 
 for 2880 Livres Tournois, exchange at 121 per Livre, 
 for which delivered said Digby, my Draft on Swift and 
 Company their favour for ... 
 
 147 
 
 _l 
 
 / 
 
 Won by wagering at a Horse Race, and received the 
 
 bet ------ 
 
 7th 
 
 11 
 
 10 
 
 / 
 
 The William of Dublin, Thomas Barry master, (on 
 which I insured 250/. to Ben. Bewley) is lost, I have 
 paid him, viz. 1. s. d. 
 
 Delivered him my receipt for what ? 00 00 
 
 he owed me in account - - ) 
 
 He has abated me 16 per cent on? .. M m 
 
 the 250/. insured - - $ 40 °° °° 
 
 Paid him the balance - - 159 00 00 
 
 250 
 
 
 </ 
 
 Paid Rfloat'd Homan, for an abatement on 2 hhds. 
 Burgundy sold him 1st June 
 
 14th 
 
 2 
 
 _ 
 
 Edward Hall of Cadiz advises me by letter of 19 th 
 ult to have remitted Lewis Lestock of London, my ac¬ 
 count, their bill on George Fitzgerald and Co. for 1000 
 dollars at 431 c/. per, 182/. 5s. 10c/. English Exchange at 
 lOpercent .... - 
 
 200 
 
 10 
 
 / 
 
 Received from Peter Percival, for 1 hhd. Claret, sold 
 him. Of the other two which are wanting of 12 tun, 
 one was made use of to till those that leaked, the other 
 was bottled for my use. ' - 
 
 12 
 
 
 / 
 
 Bought a horse from Thomas Trueman, for 10 moi- 
 dores, ready money; and sold him immediately to Capt. 
 Smart, for SO Pistoles ready money 
 
 3 
 
 10 
 
WASTE-BOOK, No. I. 
 
 [11] 
 
 Dublin, June 19th, 1803. 
 
 Lewis Lestock of London, has furnished me an acct. 
 current, wherein he charges for interest on his advance 
 / to the 15th instant, at 6 per cent per annum 61. 7s. Id. 
 Eng. exc. at 10 per cent - 
 
 -- 21st -- 
 
 Settled with David Denham, master of the ship Pro¬ 
 vidence, and received from him my £ balance of his 
 '/ account of freight and disbursements, &c. on said 
 
 Received from George Gunn in full for principal and 
 / 4 months interest of 50/. at 6 per cent 
 
 - 28th - 
 
 Received advice from Arthur Ansley of Bilboa, that 
 he has received from Thomas Trusty, master of the Ro- 
 / ver Galley, 825 dollars, on my account, in full for prin¬ 
 cipal and premio of 150/. lent by me to do. Trusty, pay¬ 
 able to do. Ansley at said ship’s safe arrival there, exc. 
 at 4s. per dollar, is - 
 
 -30th- 
 
 Paid this 6 months, as per book of charges 
 
 /. a. d. 
 
 / For rent - - - 25 00 00 
 
 For house expences - - 50 00 00 
 
 For pocket expences - - 25 00 00 
 
 &VD OF THE FIRST WASTE-BOOK. 
 
JOURNAL, 
 
 [i] 
 
 Dublin, January 1st, 1803. 
 
 CASH Dr.to stock - . - 
 
 jFor so much I have in ready money 
 
 Swift and Co. Dr. to Cash 
 iPaid them per receipt 
 
 Ship Bonadventuve Dr. to Benjamin Bewley 
 
 /.400 00| 
 
 For cost of said Vessel, bought of him payable in 2 
 Imonths - - - - 
 
 Claret Dr. to Cash - -■ £384 00| 
 
 Paid Arthur Alloway, for 12 tun at 32/. per 
 
 Claret Dr. to Cash 
 
 [Paid cooperage and other charges thereon 
 
 Linen Cloth Dr. to Cash - - A28T 10| 
 
 [Paid sundry for 200 pieces, bought of them at different 
 ' prices, amounting to * - - - 1 
 
 Cash Dr. to Claret - 
 [Received from Charles Carleton for 1 hhd. 
 
 12th- 
 
 Ship Providence Dr. to note payable /.250 00 
 For half of said ship, bought of David Denham, for 
 1 which delivered him my note at 1 month 
 
 15 th- 
 
 Linen Cloth Dr. to Claret 
 [For 40 pieces at 30s. per, received in barter, from a| 
 North Country Merchant, for 6 hhds. at 10/. per 
 •hhd: 
 
Ship Providence Dr. to Cash 
 IPaid David Denham for my half repairs of said ship 
 1 29th 
 
 JOURNAL, No. I. 
 
 Dublin, January 18th, 1803. 
 
 ■M' 
 
 Voyage to Rouen per the Ann and Mary, Ambrose 
 |Sutton master, Dr. to Cash A125 
 
 For Cost and Charges of 100 tubs Butter, addressed 
 Ito Peter Lacherre my account and risque, amounting per 
 |lnvoice to - - 
 
 21st 
 
 Bills and Notes Dr. to Cash - - 
 [Lent to Edward Elliot on his note of 100/. payable 21st| 
 
 Voyage to Nantz per the Jenny Galley, Robert Scott 
 
 I master, Dr. to sundries - - Z.107 
 
 For the Cost, &c. of 125 Barrels of Beef, consigned] 
 ‘i Abel Archer, to sell for my account, viz. 
 
 To Messrs. Swift and company for"! 
 my bill on them, favour Charles Carle- {. ] 
 ton, for the Beef J 
 
 To cash, paid duty and fees, &c. 
 
 -February 1st- 
 
 Benjamin Bewley Dr. to Claret 
 Isold him in account 1 tun Claret 
 
 
 Voyage to London per the Catharine, William Butler 
 |master, Dr. to sundries ... /.290 
 
 For amount invoice of Linen Cloth, consigned to 
 |Lewis Lestock there to sell for my account, viz. 
 
 To Linen Cloth, 200 pieces ) 
 bought 7th ult. for - 3 
 
 To cash paid Charges at shipping, &c. 
 
 287 10 
 2 10 
 
 Tea Dr. to sundries ... /.288| 
 
 For 6 chests received per the Mermaid, Richard Rich] 
 master, from Lewis Lestock London, for my account, 
 
 To Lewis Lestock my acct. for /.220 Eng. "j 
 the amount of the invoice, which at 10 i 242 00 
 per cent is here j 
 
 |To Cash, paid Duty, Freight, Ssc. 46 OOj 
 
[ 3 ] 
 
 JOURNAL, No. I. 
 
 Dublin, Feb. 9th, 1803. | 
 
 Benjamin Bewley, Dr. to sundries 
 
 Sold him in account, viz, 
 
 /. 182 00 
 
 A s. 
 - 132 00 
 
 50 00 
 
 To Claret for 3 tun at 44A per 
 
 To Tea for one chest Green wt. nt") 
 2001b. at 5s. per - } 
 
 _ , 
 
 
 Notes payable Dr. to Swift and Co. - A250 00 
 
 For my Note to David Denham, 12th January, for 
 which delivered him my draft on said Swift and 
 Company for like sum 
 
 Charles Carleton Dr. to sundries 
 
 Sold him at one month 
 
 A165 00 
 
 A s. 
 
 - 110 00 
 
 55 00 
 
 To Claret for 2* tun at 44A per 
 
 To Tea for one chest Bohea wt. nt. ? 
 2001b. at 5s. 6. per 5 
 
 .... 
 
 
 Voyage to Cadiz per the Betty, John Pearl, master, 
 Dr. to sundries 
 
 For amount of invoice of the following Wares con¬ 
 signed to Edward Hall there, to sell for my account, 
 viz. 
 
 15001b. tanned upper Leather at 6 d. lb. 
 
 190cwt. Hides 
 
 To Swift and Company, for my bill on! 
 them, favour Christopher Kingston, k 
 for the Leather - - J 
 
 To Charles Carleton, for the Hides? 
 
 bought of him in account - 5 
 
 To Cash, paid Duty and Fees, &c. 
 
 37 10 0 
 
 177 12 6 
 
 14 17 6 
 
 "Oil 
 
 ' 
 
 Charles Carleton Dr. to Cash 
 
 Paid him the balance of his account 
 
 A12 12 6 
 
 Cash Dr. to Tea - 
 
 A105 00 00 
 
 Ba-ceived from Richard Rigby, for 
 
 A s. d. 
 SO 00 00 
 55 00 00 
 
 1 chest of Green wt. nt. 2001b. at 5s. per 
 ! do Bohea—.—, ?00lb. at 5s. 6d. 
 
Abel Archer of Nantz my acct. Dr. to voyage to) 
 iNantz per the Jenny Galley, Robert Scott master 
 1 /. 137 10 00[ 
 
 proceeds of 125 barrels of Beef, amounting 
 [per acct. sales, to 2750 livres Tournois, exchange 
 12 per - 
 
 25th 
 
 George Gunn Dr. i 
 [Lent him at 6 per cer 
 
 Burgundy Wine Dr. to sundries /. 207 00 GO 
 
 I For 12 hhds. received per the Ann and Maty, Ambrose 
 Sutton master, for Peter Lacherre of Rouen, in returnj 
 for my Butter /. 
 
 To Voyage to Rouen per do. ship, for') 
 the nt. proceeds of 100 tubs for- | 
 merly consigned do. Lacherre, to 157 10 00| 
 sell for my account, amounting, as 
 per acct. sales now received to J 
 [To Cash, paid Duty and freight, &c. 49 10 00| 
 
 JOURNAL, No. I. 
 Dublin, Feb. 24th, 1803. 
 
 ) Cash 
 per annum 
 - 28th — 
 
 l. 50 00 00 
 
 -March 2nd— 
 
 [WilliamWarren Dr. to ship Bonadventure l. 100 00 00[ 
 For Freight to Barbadoes payable to me by him in 
 month - 
 
 Bottomry Dr. to Messrs. Swift and Co./. 200 00 00 
 [Lent Joseph Miller master of the Bonadventure Galley 
 by my bill on do. company at sight, to be repaid ivitii 
 15/. premio, at her safe arrival at Barbadoes. 
 
 -4th- 
 
 Benjamin Bewley Dr. to Lewis Lestock of London 
 !my account - - /. 219 00 
 
 I For the former accountable receipt to me, for which) 
 delivered him my bill on the latter his favour, at 21 
 days sight, 200/. Eng. exc. at 9| per cent 
 
 - 6th - 
 
 Cash Dr. to Burgundy Wine - /. 24 10 
 
 For 1 hhd. Sold John Rudd, per his draft on Benjamin 
 Bewley, taken as cash ... 
 
 Cash Dr. to Sundries - - /. 133 00 
 
 Received from Richard Pike for the following sold him 
 
 [To Burgundy Wine, for 1 hhd. - 22 
 
 |To Tea for 1 chest Green wt. nt. 2001b.) 
 
 at 5s. Sd. per - J 
 
 [To do. for 1 chest of Bohea wt. nt. > „ 
 
 2001b. at ,5s. 9tf. S 
 
fs] JOURNAL, No. I. 
 
 Dublin, March 8th, 1803. 
 
 General account of Wares Dr. to sundries 
 
 /. 132 6 
 
 IFor lOhhds. Tallow bought of William Ford, nt. wt 
 94C. 1 q. at 28/. per Ton 
 
 ./. s. 
 
 |To Cash paid in part - 50-00 
 
 !'o Burgundy Wine for 3 hhds. delivered ) g3 Q0 
 him at-21/. per S J 
 
 ITo Notes payable, for my note at 1 mo.) lg g 
 for balance ... 5 
 
 Note, This General Account of Wares includes all] 
 such Goods as are bought for Exportation on my 
 account. . 
 
 Bought from Christopher Kingston onmy Notes payable 
 6 months - - - Usd. 
 
 12001b. Tanned upper Leather at 6id.) 31 5 0Q i 
 per S 
 
 10001b do. Sole at 6|d. per - 28 2 
 
 130 Ox Hides nt.' 105C. 2y. 141b.) , 0[) g j H 
 
 General account of wares Dr. to sundries 
 
 ./. 142 1 8| 
 
 I For the following bought of John Jones, for which de¬ 
 livered him as under U - J 
 
 6 hhds. Tallow wt. nt. 3 ton at) go 
 
 5d. per 5 
 
 10001b tanned upper Leather at) 25 
 
 6 d per lb - J 
 
 10001b do. Sole at 6 \i. - - - 27 
 
 [To Claret for 1 tun at 
 To Burgundy wine, for 2 hhds. at 23/. 
 [To William Warren, for mine on him "J 
 to said Jones payable 1st April for V 
 balance - - - J 
 
 /. «. d. 
 
 45 00 Ol 
 
 46 00 0 
 
JOURNAL, No.L 
 Dublin, March 19th, 1803. 
 
 .. 5 Sundries Dr. to William Warren - 23 00 0 
 
 — For the 3 following bills of messrs. Digby of London 
 • on me, favour do. Warren, to be allowed him in ac¬ 
 count, viz. 
 
 /. s. d. 
 
 ,2 Ship Bonadventure, for one for the! 
 
 premio of insuring 460/. on her to > 15 6 8 
 
 Barbadoes - - - - J. 
 
 Bottomry for the other, for the premi-^ 
 um, Sec. of insuring 230/. the prin- | 
 cipal and premio of 200/. lent by me . 7 13 4 
 
 6 to Joseph Miller, master of said j 
 ship, bound to Barbadoes - J 
 
 -20th- 
 
 .3 Notes payable Dr. to sundries - . /.155 I 4i 
 
 — Paid my note to Christopher Kingston, 12 instant, 
 
 159/. 14s. 4 ^d. deducting 6 months discount at 6 per 
 cent, per annum, as follows, viz. 
 
 1. s. d. 
 
 ,4 To bills and notes for Edward Elliot’s 
 
 note to me, due 21st instant, deliver-1 101- 00 0 
 
 ed said Kingston * J 
 
 . 1 To Cash for balance - -• 54 1 4f 
 
 . 5 Lewis Lestock of London my acct. Dr. to voyage to 
 
 — London per the Catharine, William Butler master 
 
 - , - /.32S 10 0 
 
 . 4 For neat proceeds 200 pieces of Linen Cloth, amount¬ 
 ing (per Account Sales) to 300/. Eng. ex. at 9| per 
 
 -24th ---- 
 
 . 6 Voyage to Nantz per the Dolphin, Robert Fisher 
 
 — master Dr. to sundries - - /231 00 0 
 
 For cost, &c. of the following wares consigned to Abel 
 Archer there, to sell for my account, viz. 
 
 7 To general account of wares, for 16 "J 
 
 hhds. Tallow bought the 8th and L 222 6 0 
 15th for j 
 
 . 1 To Cash, paid Duty and Fees, 8cc. - 8 14 0 
 
[7] journal, no. i. 
 
 Dublin, March 27th, 1803. 
 
 Voyage to Bilboa per the Ann and Mary, Ambrose 
 [Sutton master Dr. to sundries - /. 217 00 0 
 
 jFor the following wares consigned to Arthur Ansiey 
 there, to sell for my account 
 
 20001b Sole do. bought 12thand I5th| 
 
 130 Ox Hides bought 12th for - 100 6 10|| 
 
 To general account of Wares, for the \ 
 amount - - - - 3 
 
 To Cash paid Duty and Fees, &c. 
 
 29th 
 
 Cash Dr. to Abel Archer of Nantz, my account 
 
 78 2 S| 
 
 ;Received of Thomas Bell for my Draft of 1520 Livres 
 Toumois at 12|d, per on said Archer, favour Samuel 
 Spence there, at Usa 
 
 v,, , Messrs. Loftus and Company of Paris, my account 
 _il}r. to Messrs. Swift and Company , - /.125 00 
 
 2jRemitted the former, the latter’s Draft of 2500 Livres| 
 Toumois on Peter Lamy there, at Usa. favour do. 
 
 I Loftus Value in account with do. Swift and Company, 
 
 ' at 12rf. per, is . - ' - 
 
 - April 3d 
 
 Sundries Dr. to Abel Archer of Nantz, mv account 
 - /.76 11 3 
 
 [Received for his draft on William Ford, my favour for 
 ■ 1500 Livres Tourhois, at 12 \d. per, viz. 
 
 3(Notes payable for mine to said Ford,? 
 _j now taken up 3 
 
 j '.Cash for balance 
 
 19 6 00) 
 57 5 
 
 . t Bonds Dr. to Stock /. 800 00 
 
 _|For the following, received from the executors of my[ 
 uncle John, left me as a legacy, viz. 
 
 [Henry Harding’s bond for 500/. Princi-'l 
 
 pal bearing interest at 6 per. cent per £. 500 0 
 
 Annum from the 25th ult. - J 
 Gregory Grace’s for 300/. Principal") 
 
 1 bearing interest at 6 per Cent per }• 300 0 
 
 Anhum, from All-hallow-Tide last J 
 
Wares from Leghorn Dr. to Sundries 1. 205 001 
 [For the following received per the Hopeful, George! 
 Quarrel master, from Henry Hall of do. place for my 
 account, viz. 
 
 50 chests of Florence Wine 
 40 do. Oil 
 
 1. s. 
 
 To Henry Hall my acct. for 680 Leghorn! 
 
 Dollars the amount of invoice at 5s. per i 170 00 
 Dollar ... J 
 
 [To Cash, paid Duty and Fees, &c. 35 00 
 
 Cash Dr. to Sundries - - 1.152 00 
 
 Received from John Tisby, for the following sold him 
 
 To Claret, for 2 tun, at 441. per 
 |To Burgundy Wine, for 3 hhds. at 
 To Wares from Leghorn for 
 5 chests Florence Wine > 
 at 21. 6 -. per J 
 2 do Oil at 31. 5s. per 6 10 00 J 
 
 JOURNAL, No. L 
 
 Dublin, April 8tli, 1803; 
 
 M 
 
 - 8th - 
 
 it 231. per 
 
 11 10 00 | 
 
 Cash Dr. to Loftus and Company of Paris, my 
 mnt - - - - 1.119 8 9| 
 
 [Received from Benjamin Bewley; for my Draft on thei 
 favour Paul Roberts, atusance’2340 livres, exchangel 
 at :2i d. per 
 
 -13th- 
 
 Claret Dr. to Sundries - 1. 309 00 
 
 [For 10 tun received per the Eagle John Grainger masterl 
 from Peter Laroche of Bordeaux, for my account, viz. 
 
 1. s. d. 
 
 [To Lewis Lestock of London my acct. for') 
 do. Laroche’s Draft of 2251. 8s. 4 d. \ 
 on him; value at Bordeaux 2800 Livres I . 
 
 Tonmois (the Amount of do. Claret) at° I 
 32i d. per Exchange between London ! 
 and Dublin at 10 per Cent, is here J 
 |To Cash, paid Duty and Freight, &c. 162 00 K)| 
 
 Cash Dr. to Wares from Leghorn 1.55 10 
 
 Received from Richard Pike, for the following 
 
 10 chests of Florence Wine at 2/. 6s. 
 10 do Oil, at 31. 5s. 
 
42 [9] JOURNAL, No. I. 
 
 Dublin, April 17th, 1803. 
 
 
 
 Swift and Company Dr. to Cash 1.150 00 
 
 Paid them as per receipt ... 
 
 150 
 
 
 Voyage from London to Nantz, per the George of 
 Bristol, Adam Bray master, Dr. to Lewis Lestock my 
 -account - - - - t. 79 15 
 
 For Cost and Charges of 3 hhds. Tobacco, consigned 
 by do. Lestock, to Abel Archer there to sell for my 
 account, amounting (as per invoice) to 72/. 10s. Eng. 
 exchange at 10 per cent ... 
 
 79 
 
 15- 
 
 Edward Hall my account Dr. to Voyage to Cadiz, per 
 the Betty, Captain Pearl - - l. 305 00 
 
 -For Neat Proceeds of Leather and Hides, amounting per 
 sales to 1525 dollars exa. at 4s. per dollar 
 
 305 
 
 
 Hops Dr. to sundries - - l. 356 17 9 
 
 For 20 bags nt. 70 C received per the Whale of Cork, 
 George Hartwell master, from Lewis Lestock, Lon¬ 
 don, by my order, and for my acct. 
 
 1. a. d. 
 
 To Lewis Lestock my acct. for 245/. 
 
 Eng. the amount of the invoice, at V 268 17 9 
 
 91 per cent is - - J 
 
 To cash paid Freight, Duty, &c. - 88 00 0 
 
 356 
 
 ' 
 
 17 
 
 1 Cash Dr. to Hops - - /. 42 00 00 
 
 
 
 8 Received from Luke Floyd for 
 
 2 bags nt. 7C. at 61. per C. i 
 
 t,0 th 
 
 42 
 
 - 
 
 Sundries Dr. to Hops - - /. 63 00 
 
 For 3 bags, sold John Hart, nt. IOC. 2q. at 61. per C. 
 
 4 Bills and Notes,for Matthew Mead’sjon 
 
 50/. payable the 1st of August, re- S 47 10 
 
 ceived from said Hart in payment for j 
 
 1 Cash, for balance - - - 15 10 
 
 
 
 •63 
 
 
 
 
 8 Cash Dr. to acct. of Insurance - - /. 5 5 
 
 1 Received from William Ford for the premium of in- 
 — suving 350/. to him, on Wares in the Eagle, John 
 
 9 Grainger master, for Bilboa, at 1-J- per cent 
 
 t r 
 
 5 
 
 5 
 
JOURNAL, No. I. [10] 4a 
 
 
 Dublin, May 2d, 1803. 
 
 
 . 
 
 .7 
 
 . 
 
 . 
 
 Loftus and Company of Paris my account Dr. tc 
 sundries - - - - - 7. 61 H 
 
 For their Draft on me, favour Richard Ruby, at sight 
 1234 livres Tournois exa. at 12d per Iivre 
 
 For which delivered said Ruby the following 
 
 To wares from Leghorn, for 
 
 7. s. 
 
 5 chests Florence Wine at 2/. 6s. per } 
 
 .5 do. Oil at 2/ 5s per $ 27 15 
 
 To Burgundy Wine, for lhhd. - - 23 00 
 
 To Cash, paid for balance - - 10 19 
 
 
 .4 
 
 .8 
 
 Bills and Notes Dr. to Hops - 7.62 12 6 
 
 Sold to Richard Pike, on his Note paya. 6 months 
 
 3 bags nt. 10C. 2q. at 6/. 5s. per C. 
 
 7th 
 
 65 
 
 . 9 
 
 .7 
 
 Profit and Loss Dr. to Voyage from London to Nantz 
 per the George of Bristol, Adam Bray master 7. 79 15 
 For the Cost, &c. of 3 hhds. Tobacco, lost by said 
 ship ..... 
 
 9th 
 
 79 
 
 .5 
 
 . 6 
 
 Lewis Lestock of London, my Account, Dr. to Loftus 
 and Company of Paris my account /. 110 00 
 
 For the former’s Draft of 750 cr. on the latter, for my 
 . account, at 32(7. per 1007. Eng. Exa. at 10 per cent 
 11th 
 
 110, 
 
 .8 
 
 .6 
 
 Arthur Ansley my account Dr. to Vqyage to Bilboa 
 per the Ann and Mary, Ambrose Sutton master, 
 
 7. 240 00 
 
 For neat proceeds of Tanned Leather and Hides 
 amounting per sales to 1200 pieces of £ at 4s. per, 
 is 
 
 240 
 
 .8 
 
 Bills and Notes Dr. to sundries - 7. 38 16 
 
 For Luke Floyd’s Note of 207. payable 10th November, 
 discounted to John Johnston, viz. 
 
 To Hops, for 2 bags nt. 7C. at 10s. ? 
 
 per - - - 5 38 10 
 
 To cash returned him - ' - 00 6 
 
 38 
 
 
 Henry Hall of Leghorn my Account Dr. to Cash 
 
 7. 59 00 
 
 Paid Bernard Brewer for said Hall’s Draft on me, to 
 Digby and Company, endorsedby them to said Brewer 
 for 240 dollars, Exa. at 4s. 11(7. per dollar 
 
 59 
 
 d. 
 
it [11} JOURNAL, No. t 
 
 Dublin, May 17th, 1803. 
 
 • 8 | Cash Dr. to Bonds - - /. 309 00 
 
 Received from Gregory Grace, in full for principal, and 
 
 • 7] Haifa Year’s interest, having delivered up his Bond 
 
 -19th--— 
 
 • 6 | Bottomry Dr. to Cash, - - /. 150'00' 
 
 —'Lent to Thomas Trusty master of the Rover Galley, to 
 
 • 8 1 be repaid with 1 5/. jjremium, to Arthur Ansley of Bil- 
 
 I boa, at her safe arrival there - 
 
 Cash Dr. to Profit and' Loss 1. 115 00' : 
 
 Received from John Johnson as an Apprentice Fee with 
 his son Thomas 
 
 -2 2d- 
 
 Benjamin Bewley Dr. to account of insurance /. 5 0 
 For the premium of insuring 250/. to him on Wares in 
 the William of Dublin, Thomas Barry master, for 
 Leghorn, at 2 per cent, is 
 
 Cash Dr. to Bills and Notes - l 63 17 8 
 
 Received from Richard Pike, for his note of 65/. 12s. 6 d. 
 allowing him discount for 23 weeks at 6 per cent per 
 annum 
 
 -.-39th-:- 
 
 Henry Hall of Leghorn my Account Dr. to Arthur 
 Ansley of Bilboamy account /. 110 00 
 
 For the former’s Draft of550 Spanishdollarson the lat¬ 
 ter for my account, equal' to 440 Leghorn dollars, 
 being the balance due said Hall, which sum at 4s. per 
 Spanish dollar, or 5s. per Leghorn dollar, is 
 
 --1st June- '■ - 1 - 
 
 William Warren Dr. to Burgundy Wine /. 47 00 
 Sold toRichardHoman for an accepted bill on said War¬ 
 ren payable the 1st July next, to be allowed to me by 
 said Warren in account, viz. 
 
 ' 2 bhds. at 23i. 10s. per hhd. 
 
 , g Loftus and Company of Paris my account Dr. to 
 1_ Swift and Company - - /. 147 00 
 
 _ 2 ForDigby and Company’s Draft on theformermy favour 
 remitted them for 2880 livres Toumois, Exc. at 121 
 per livre, for which delivered stud Digby and Com¬ 
 pany my Draft on the latter, their favour for like sum 
 
 309 
 
 150 
 
 US 
 
 63 17 
 
 110. 
 
 47 
 
 147 
 
JOURNAL, No. I. 
 
 Dublin, June 4th, 1805. 
 
 [ 12 ] 
 
 •8 Cash Dr. to Profit and Loss - All 10 
 
 — Won by wagering at a Horse Race 
 
 .5 _-r* --- 
 
 Account of insurance Dr. to sundries /.210 00 
 
 * 9 Paid to Benjamin Bewley in full for 250/. formerly in- 
 sured' to him on Wares in the William of Dublin, 
 Thomas Barry master, now lost, he abating me 16/. 
 
 - • per cent on the whole 
 
 l. s. 
 
 > 2 3 * * 6 * To Benjamin Bewley for what he owed 7 51 00 
 
 in account, now discharged 5 
 
 • 8 To Cash, paid for balance ■, ■. .159 00 
 
 •1 
 
 210 
 
 .6 
 
 .8 
 
 .8 
 
 -ioth —.- 
 
 Burgundy Wine Dr. to Cash - A2 00 
 
 Paid Richard Homan for an abatement on 1 hhd. sold 
 him 1st June .... 
 
 ---14th- 
 
 Lewis Lestock of London my acct. Dr. to Edward 
 :Iall of Cadiz my account A200 10 5 
 
 For latter’s bill on George Fitzgerald and Co. remitted 
 to them by the former on my account, advised per 
 said Hall’s Letter of 9th Ulto. 1000 dollars at 43r/| 
 per dollar 182/. 5s. 10 d. English exchange at 10 per 
 Cent ..... 
 -16th- 
 
 Sundries Dr. to Claret - - A20 00 
 
 For the last of my old parcel, disposed of as follows 
 
 ® Cash for 1 hhd. sold Peter Percival 12 00 
 
 8 Charges, for 1 do. bottled for my own use 8 00 
 
 2 
 
 200 
 
 2 1 used to fill such as leaked 
 
 ---irth-■- 
 
 8 Cash Dr. to Profit and loss /.5 10 
 
 ~ Gained by a horse bought and sold immediately 
 
 9 -i-19th- 
 
 Cr. Lewis Lestock of London, my acct. 61. 11s. Id. 
 Eng. for the interest of his advance of my affairs, unto 
 the 15th currt. at 6 per cent per annum, as per . account 
 furnished me 
 
 --;-:-21st ------ 
 
 6 Cash Dr. to ship Providence - A 40 00 
 
 Received from David Denham, for my j balance of 
 
 „ his account of freight and disbursements on said 
 Veasd. 
 
 40 
 
46 [13] 
 
 JOURNAL, No. I. 
 Dublin, June 24th, 1803. 
 
 .8 Cash Dr. to Sundries - - 1.51 Of)! 
 
 —jReceived from George Gunn in full for principal and 4 
 I months interest of 50 h at 6 per cent per annum 
 
 l. ®. 
 
 .5 To said Gunn for the principal - SO 00 
 
 r 9: To profit and loss, for the interest - 1 00 
 
 . 8 Arthur Ansley of Bilboa,Dr. to Bottomry hi65 0 0 
 —jFor 825 dollars, which said Ansley advises me he has 
 
 • 6 received from Thomas Trusty, master of the Rover 
 
 Galley, in full for the principal and premium of I50h 
 lent by me to said Trusty, payable io said Ansley at 
 said ship’s arrival there, at 4®. per is 
 -30th- 
 
 • 8 ' Charges Dr. to Cash - - hi00 00 
 
 — Paid these 6 months as per Book of (Charges 
 
 51 
 
 165 
 
 100 
 
 Em OF THE FIRST JOURNAL. 
 
THE ALPHABET TO THE LEGER, No. I. 
 
 A. 
 
 B. 
 
 C. 
 
 Fo 
 
 Archer Abel m. a. 
 Ansley Arthur - 
 
 Fo 
 
 Bewley Ben. - 
 Bills and Notes - 
 Burgundy Wine - 
 Bottomry - - 6 
 
 Bonds ... 7 
 Balance . . - 10 
 
 Fo. 
 
 Cash --- 18 
 
 Claret ... 2 
 Carleton Charles 4 
 Charges ... 8 
 
 D. 
 
 E. 
 
 F. 
 
 Fo. 
 
 Fo. 
 
 Fo. 
 
 G. 
 
 H. 
 
 I. 
 
 Fo. 
 
 Gunn George - 5 
 General account } . 
 of wares 5 
 
 .Fo. 
 
 Hall Henry of > 
 Leghorn m.a. y 
 
 Hops - - 8 
 
 Hall Edward ) 
 
 Cadiz m. a. $ 18 
 
 | Fo. 
 
 ! Insurance (Acct.) of 9 
 
 K. 
 
 L. 
 
 M. 
 
 Fo. 
 
 Fo. 
 
 Linen Cloth - 3 
 
 Lestock Lewis of } 
 London m. a. 5 5 
 Loftus and Co. of } , 
 Paris m. a. $ 6 
 
 . Fo. 
 
THE ALPHABET TO THE LEGER, No. I. 
 
 N. 
 
 0. 
 
 P. 
 
 Fo. 
 
 Notes payable - 3 
 
 Fo. 
 
 Fo. 
 
 Profit and Loss - 9 
 
 Q- 
 
 Fo. 
 
 R. 
 
 S. 
 
 Fo. 
 
 Fo. 
 
 Stock - --- l 
 Swift and Company 2 
 Snip Bunadventure 2 
 Ship Providence 3 
 
 T. 
 
 V. 
 
 w. 
 
 Fo. 
 
 Tea 4 
 
 Fo. 
 
 Voyage to Rouen 3 
 —to Nantz per ) 
 the Jenny 5 
 —to London,&c. 4 
 
 —to Cadiz, &c. - 4 
 —to Nantz per > , 
 
 the Dolphin } 
 
 —to Bilboa - - 6 
 —from London 1 
 to Nantz per V 7 
 the George J 
 
 Fo. 
 
 Warren William 6 
 WaresfromLcgO ? 
 horn - - ^ 
 
 X. 
 
 Y. 
 
 Z. 
 
 Fo. 
 
 Fo. 
 
 Fo. 
 
 H 
 
LEGER, No. 1. 
 
 To Balance for my neat Capital 
 
 I To Stock for so much I have in readymoney : 
 0 To Claret received from Charles Carieton ‘ 
 !0 To Tea received from Richard Ruby - - 
 
 6 To Burgundy WinereceivedfromBen.Bewley I 
 - To Sundries received from Richard Pike - 
 19 To Abel Archer, Nantz, my Acct. received 
 from Thomas Bell - 
 
 3 To Do. my Acct. receivedfrom William Ford ; 
 
 9 To Sundries received from John Tisby 
 
 1 ToLoftus and Company, my Acct. r eceived 
 from Benjamin Bewley - - 
 
 .6 To Wares from Leghorn receivedfrom Rich¬ 
 ard Pike - - - 
 
 tS To Hops received from Luke Floyd 
 !8 To Do. received from John Hart 
 
 10 To Insurance received from William Ford ! 
 
 Transferred to Folio 8 
 
LEGER, No. I. 
 
 [ 1 ] 
 
 I Contra 
 
 Cr.l I /. 
 
 Jan. 
 
 Apr. 
 
 l!By cash for so much I have in ready Money 
 5'By Bonds received from the Executors of my 
 j Uncle John as a legacy 
 IBy profit and loss for my neat Gain the six 
 I mouths .... 
 
 1 2000 
 7 800 
 9 346 
 
 3146 
 
 1803 
 
 Contra 
 
 Cr. 
 
 Jan. 2 
 
 18 
 
 21 
 
 25 
 
 29 
 
 Mar. 
 
 24 
 
 28 
 
 8 
 
 20 
 
 24 
 
 Apr, 
 
 By Claret paid Arthur Alloway 
 
 By Swift and Company, paid ihem per receipt 
 
 By Claret paid Cooperage, &c. 
 
 By Linen Cloth, paid several 
 By voyage to Rouen, paid Cost of Butter, See. 
 By Bills and Notes, lent Edward Elliot 
 By ship Providence, paid David Denham 
 By voyage to Nantz per the Jenny, paid Duty 
 &c. - 
 
 By Voyage to London, &c, paid Duty, &c. 
 
 By Tea, paid Duty, &c. - - 
 
 By Voyage to Cadiz, paid for making up 
 Hides, Duty, &c. 
 
 By Charles Carleton, paid him the balance of 
 his account ... 
 
 By George Gunn, lent him at Interest 
 By Burgundy Wine, paid Duty, Freight, See. 
 By general Acct. of Wares, paid William Ford 
 By Notes payable, paid Christopher Kingston 
 By Voyage to Nantz, per the Dolphin, paid 
 Duty, &c. - 
 
 By Voyage to Bilboa, &c, paid Duty, &c. 
 
 By Wares from Leghorn, paid do. do. 
 
 By Claret, paid Duty, Freight, &c. 
 
 By Swift and Company, paid them per Receipt 
 By Hops, paid Duty, Freight, &c. 
 
 By Loftus and Company my Account, paid 
 Rich Ruby - - - 
 
 By Bills and Notes, paid John Johnston 
 
 2 384 
 2 1000 
 
 2 4 
 
 3 287 
 5 125 
 
 4 100 
 
 3 25 
 
 4 7 
 
 4 2 
 
 4 46 
 
 5 14 
 
 4 121 
 
 5 50j 
 
 6 49 
 
 7 50; 
 
 3 541 
 
 7 351 
 
 2 1621 
 2 150. 
 
 12672; 
 
LEGER,No. 1. 
 
 Jan. 2 To Cash, bought from Arthur Allo- 
 way, at 32/. per 
 5 To Cash paid Cooperage, &c. 
 
 Apr. 13 To Sundries, received per the Eagle 
 from Peter Laroche 
 To profit and loss, gained hereby 
 
 Jan. 2! To Cash, paid you per receipt 
 Apr. lfjTo Do. perdo. 
 
 1803 | Ship Bonadventure Dr. 
 
 Jan. 3 To Benj. Bewley, bought from him at 2months 3 400- 
 
 May 19jTo William Warren for the Premio of insur¬ 
 ing 260/. on her voyage to Barbadoes 5 is! 6 : 
 
 To profit and loss gained hereby 2 84:13 ‘ 
 
LEGER, No. I. 
 
 Contra 
 
 . T 
 
 By Cash, sold Charles Carleton 
 [By Linen Cloth delivered in Barter 
 at 41. per Tun 
 
 By Ben. Betvley sold do. in account 
 By Ben. Bewley, sold do. in account 
 at 441. per - 
 
 [By Charles Carleton, sold do. at 1 
 Month at 441. per 
 By General account of Wares, sold 
 John Jones - - - 
 
 [By Cash, sold JohnTisby at 441. per 
 By Sundries ... 
 
 Used in filling those that leaked 
 By balance remaining unsold 
 
 By Notes payable, for do. to David Denham 
 By Voyage toCadiz, for do.Christopher Kings- 
 
 By bottomry for do. to Joseph Miller 
 By Loftus and Co. for your draft on P. Lamy 
 to said Loftus and Co. 1 
 
 By do. for my draft on you to Digby and Co.! 
 
 By balance due to me - 
 
 By William Warren for the Freight to Barba- 
 does, payable l Month 
 By balance for her present value 
 
54 [3] LEGER, No. I. 
 
 iso: 
 
 Feb 
 
 Mar 
 
 May 
 
 < 
 
 3- 
 
 | Benjamin Bewley Dr 
 
 j To Claret sold him in Account 
 i To Sundries, sold him in Account 
 
 To Lewis Lestock, for my Draft on him youi 
 Favour - - - 
 
 To Acct. of Insurance, for the Premium oi 
 250/. insured on the William 
 
 
 /. 
 
 45 
 
 182 
 
 219 
 
 451 
 
 _ 
 
 i- 
 
 1803 
 
 
 Linen Cloth 
 
 
 Dr 
 
 
 
 
 
 
 
 
 Pieces 
 
 
 
 
 
 
 r 
 
 To Cash, bought from several - I 
 
 200 
 
 
 287 
 
 10 
 
 
 
 15 
 
 To Claretreceiyed in Barter at 1. 30 per | 
 
 40 
 
 2 
 
 60 
 
 
 — 
 
 
 
 
 
 240 
 
 
 S47 
 
 10 
 
 
 1803 
 
 
 Ship Providence 
 
 
 Dr. 
 
 
 
 
 
 Jan. 
 
 12 
 
 To Notes payable, for my half of said Ship 
 
 
 
 
 
 
 
 bought from David Denham 
 
 
 3 
 
 250 
 
 
 
 
 25 
 
 To Cash, paid David Denham for my half 
 
 
 
 
 
 
 
 Repuu’s 
 
 
 
 1 
 
 25 
 
 
 
 
 
 To Profit and Loss, gained hereby 
 
 
 
 40 
 
 - 
 
 - 
 
 
 
 
 
 
 
 „ ls 
 
 
 
 1803 
 
 
 Notes Payable 
 
 
 Dr. 
 
 
 — 
 
 z 
 
 r 
 
 
 
 
 l. ». d 
 
 No. 
 
 
 
 
 
 Feb. 
 
 12 
 
 To Swift and Co. for mine 
 
 
 
 
 
 
 
 
 
 from David Denham 
 
 250 00 0 
 
 
 2 
 
 250 
 
 — 
 
 — 
 
 Mai-. 
 
 20 
 
 To Sundries, for mine tak¬ 
 
 
 
 
 
 
 
 
 
 en up from Christopher 
 
 
 
 
 
 
 
 
 
 Kingston for 
 
 159 U 4| 
 
 2 
 
 
 155 
 
 1 
 
 4 t 
 
 Apr. 
 
 3 
 
 To Abel Archer my Acct. 
 
 
 
 
 
 
 
 
 
 for mine from Wm. Ford 
 
 19 6 0 
 
 3 
 
 5 
 
 19 
 
 6 
 
 
 
 
 To profit and Loss, gained by discount hereby! 
 
 
 _ 4 
 
 13 
 
 
 
 
 
 
 
 
 429 
 
 
 4.i 
 
 1803 
 
 
 Voyage to Rouen per 
 
 the Ann 
 
 and 
 
 
 
 
 
 
 
 Mary, Ambrose Sutton 
 
 master, 
 
 Dr. 
 
 
 
 
 
 Jan. 
 
 ;8 
 
 To Cash, for amount of Invoice 100 Tubs! 
 
 
 
 j 
 
 
 
 
 Butter consigned Peter Lacherre my Acctl 
 
 
 125 
 
 
 _ 
 
 
 
 To Profit and Loss gained hereby 
 
 
 1 
 
 32 
 
 ■ 
 
 - 
 
 
 
 
 
 
 
 157 
 
 10- 
 
 _ 
 
 
 
 
 
 
 
 •'- 
 
 -1— 
 
LEGER, No. I, 
 
 m 
 
 Contra 
 
 Cr. 
 
 3 By ship Bonadventure, bought from Benjami 
 I Bewley at 2 months 
 
 "jBy acct. of Insurance for what he owed m 
 account, now discharged 
 
 By voyage to London, consigned to 
 Lewis Lestock for my account 
 By balance remaining unsold 
 
 Contra Cr. 
 
 By cash, received from captain Denham for my 
 freight and disbursements, &c. 
 
 By balance, for the present value of my | 
 
 Contra 
 
 
 Cr. 
 
 By shipProvidehce,for mine 
 
 l. s. d. 
 
 No. 
 
 passedD.Denhamat 1 mo. 
 By general acct. of wares for 
 mine passed Will. Ford at 
 
 250 00 0 
 
 1 
 
 1 mo. 
 
 By general account of wares 
 for mine passed Christo- 
 
 19 6 0 
 
 2 
 
 pher Kingston at 6 mo. 
 
 159 14 
 
 3 
 
 Contra 
 
 
 Cr. 
 
 jy uurgunuy wine, ior in. pr 
 tubs butter, amounting per s; 
 
LEGER, No. I. 
 
 Jan. 21 To cash, for Edward Elliot’s 
 payable 1 st March next, 
 received of said Elliot 
 Apr. 28 To hops, for Mat. Mead’s 
 payable 1st August next 
 received from John Hart. 
 May 4 To do. for Richard Pike’s 
 payable 6 months, received 
 from said Pike 
 
 12 Tosundries,forLukeFloyd’s 
 payable the 10th Nov. to 
 John Johnston 
 
 1803 Voyage to Nantz per the Jenny Galley, 
 
 : Robert Scott Master Dr. 
 
 Jan. 29 To Sundries, for amt. Invoice of 125 Barrels 
 Beef consigned Abel Archer my account 
 To Profit and Loss gained hereby - 1 
 
 Voyage to London per the Catharine of 
 Dublin, W. Butler Master Dr. 
 
 S To Sundries for Amt. Invoice of 200 pieces 
 linen cloth consigned Lewis Lestock my act. 
 To profit and loss gained hereby - '■ 
 
 Green Bohea 
 
 Feb. 6 To sundries for Amount Invoice I I 
 
 of 6 Chests from Lewis Les- | lb. | lb. 
 tock my account - | 600 | 600 
 
 To' Profit and Loss, gained hereby < 
 
 1803 I Charles Carleton 
 Feb. 14, To sundries sold him at 1 month 
 17'To Cash, in full 
 
LEGER, No. L 
 
 1803 I Contra Cr. l. s. a 
 
 I l. s. d.No. 
 
 Mar. 20 By Notes payable for Edward 
 Elliot’s - passed Christo¬ 
 pher Kingston 101 00 00 1 3 101 —- 
 
 May 25 ByCash,forRich.Pike’sdis- 
 
 counted to him at 6 per ct. 65 13 6 2 i 63 17 1 
 
 By balance for Math. Mead’s 
 
 remaining on hands 50 00 00 3 8 47 10 — 
 
 By balance for Luke Floyd’s 
 
 remaining on hands 40 00 00 4 8 38 16 — 
 
 By Profit and Loss, by discount 9 14 1( 
 
 Mar. 22 By Lewis Lestock my acct for Nt. Proceeds of { j 
 200 Pieces Linen Cloth - . 5 328 io|— 
 
 Feb. 9 Bv Benja. Bewley, sold him in 
 Acct. 1 Chest at 5s. per lb. 
 
 14 By Charles Carleton, sold him at 
 1 Mo. 1 Chest at 5s. 6 d. 
 
 20 By Cash, sold Richard Ruby, 2 
 Chests at 
 
 Mar. 6 By Cash sold Richard Pike, 2 
 Chests; i!i 
 
 Feb. 17 By Voyage to Cadiz, for amount Hides bought ! 
 
 I in account - - - 5 1771: 
 
[ 5 ] 
 
 LEGER,?vo. I. 
 
 1803 
 
 Feb. 
 
 18031 
 Feb. 
 
 [Lewis Lostock of London, M. A. 
 
 English 
 
 |To Voy. per the Catha¬ 
 rine for nt. proceeds of 
 200 pieces Linen cloth 
 |To Loftus and Company 
 for your draft on them 
 [To Edward Hall for his 
 bill on George Fitz¬ 
 gerald and Company 
 To balance, due to you 
 
 300 00 00 
 100 00 00 
 
 182 S 10 
 
 Voyage to Cadiz per the Betty, John 
 IPearl, Master Dr. 
 
 |To sundries for. amt. Invoice of Leather and| 
 Hides consigned Edward Hal!, my account 
 To profit and loss, gained hereby 
 
 George Gunn Dr. 
 
 [To Cash lent you at Interest at 6 per ct. per an. 
 
 Abel Archer of Nantz, do 
 
 To voyage thereto per the Jenny, 
 for nt. proceeds beef my acct. 
 
 To balance due to you 
 To profit and loss, gained by Ex. 
 hereby 
 
 i. Dr.| 
 
 Livres Ex- 
 
 ■William Warren 
 
 To Ship Bonadventure for freight to Barbadoes 
 To Burgundy Wine, for James King’s bill on 
 you to Richard Homan - 
 
LEGER, No* I. 
 
 Feb. 6 By Tea, for Amt. Invoice of l. s. d. 
 3 chests Bohea and 3 Do. 
 
 Green per the Mermaid 220 00 0 
 Mar. 4 By Benj. Bewley,for my Draft 
 
 on you to said Bewley 200 00 0 
 
 Apr. 13 By Claret to Peter Laroche’s 
 
 Draft on you 125 8 4 
 
 20 By Voyage to Nantz per the 
 George for Amt. Invoice of 
 3 Hhds. Tobacco consigned 
 Abel Archer 72 10 0 
 
 25 By Hops, for Amt. Invoice of 
 
 20bagsperthe WhaleofCork 245 00 0 
 
 June 19-for the interest of his 
 
 , Advance on my affairs 6 111 
 
 By Profit and Loss by Exa. 
 
 1803 Contra Cr. 
 
 Apr. 23 By, Edward Hall of Cadiz my Acct. for Neat 
 
 Proceeds of Leather and Hides per the Betty 8 305 - 
 
 June 24 By Cash received in full for principal lent you 1 50- 
 
 1803 Contra - Cr. 
 
 Livres Ex. 
 
 Mar. 29 By Cash, for my draft on you to I 
 
 Samuel Spence - I 1500 12| 1 73 2 6 
 
 Apr. 3 By Sundries for your Draft on 
 
 William Ford - | 1500 12^ .76! 11 3 • 
 
 1803 Contra Cr. 
 
 Mar. 15 By General Account of Wares, for my Draft on 
 •you to John Jones - 
 
 19 By Sundries, for Digby and Company’s 2 bills 
 
1803] 
 
 Mar- 
 
 18031 
 
 Mar. 
 
 1803| 
 
 Mar 
 
 May 
 
 June 
 
 [6] . LEGER, No. I. 
 
 Burgundy Wine ^ 
 
 To Sundries received per the Ann and 
 Mary from Rouen 
 To Cash, refunded Richard Homan 
 jTo Profit and Loss gained hereby 
 
 Bottomry Dr. 
 
 3 'To Swift and Co. lent Joseph Miller, master of 
 j tr.e Bonadventure, at IS per C. premium 
 ■To William Warren, for insuring the same, 
 | Principal and Premium 
 iTo Cash, lent Thomas Trusty, Master of the 
 ' Rover, at 15 per Cent Premium 
 To Profit and Loss gained hereby 
 
 I Voyage to Nantz, per the Dolphin, Ro 
 bert Fisher, Master Dr. 
 
 To Sundries, for amount of Invoice of 16 Hhds. 
 1 Tallow consigned to Abel Archer 
 
 Voyage to Bilboa per the Ann and Ma¬ 
 ry, Ambrose Sutton Master Dr. 
 
 To Sundries, for Amount Invoice of Leather 
 and Ox Hides, addressed to Arthur Ansley| 
 To Pi ofit and Loss gained hereby 
 
 Loftus and Co. Paris, M. A. Dr. 
 
 Livres Exch. 
 
 To Swift and Co. for their Draft 
 
 on Peter Lamy - 2500 
 
 To Sundries for your Draft on 
 me to Richard Ruby - 1234 
 
 To Swift and Co. for Digby and 
 Company’s Draft on you 2880 | 14^ 
 
 6614 
 
CEGER,No.X. 
 
 [ 6 ] 
 
 Contra C r j 
 
 „ HhdsJ 
 
 ■jy Cash, sold to John Judd 
 By do Richard Pike 
 
 By General account of Wares sold Wil- I I 
 liam Ford at 2]/. per - . | g 
 
 By General account of Wares, sold John ' i 
 Jones at 23/. per - . 
 
 By Cash sold John Tishy, at 23/. per 
 By Lottus and Company my account sold 
 Richard Ruby 
 
 By William Warren sold Richard Homan 
 at 23/. 10s. per 
 
 Contra Q r i 
 
 By Arthur Ansley my account received from 
 lhomas Trusty ... I 
 
 By balance for Joseph Miller’s contract remain, 
 ing on hands ... 
 
 . Contra tP , 
 
 i By Arthur Ansley my Acct. forNt. proceeds ofl 
 • Leather and Hides 1 
 
 Contra 
 
 By Cash for my Draft on you 
 I favour Paul Roberts 
 By Lewis Lestock for his Draft 
 on you 
 
 By balance, due to me 
 
 [By Profit and Loss, lost by Exc. 
 
 8 165 
 
 | io iro! 
 
62 [>] LEGEE, N<n I. 
 
 m| 
 
 j General account of Wares 
 
 
 
 Di 
 
 
 /. 
 
 IT. 
 
 To Sundries .bought from William Ford, 1C 
 
 
 
 
 Hhds. Tallow, Nt.95f C. at 28/. per Ton 
 
 
 132 
 
 
 To Notes payable, bought from Chr. Kingston 
 
 
 
 
 12001b. Tanned upper Leather, at 6di pei 
 
 
 31 
 
 
 10001b. Sole at per 
 
 
 
 
 
 28 
 
 
 [ 130 .Ox Hides, Nt. 105 C, 2q. 14lb. at 19$, 
 
 
 
 
 perC. 
 
 
 
 
 
 100 
 
 
 To Sundries bought from John Jones 
 
 
 
 
 
 
 9 Hhds. 'fallow, Nt. 3 Ton at 30/. per Ton 
 
 
 90 
 
 
 looolb. Tanned upper Leather at 6 d per. 
 
 
 25 
 
 
 10001b. Sole at 6dj per 
 
 
 
 
 
 27 
 
 
 
 
 
 
 
 434 
 
 3 
 
 Bonds 
 
 
 
 Dr. 
 
 
 
 
 To Stock, for Henry Harding's bearing interest 
 
 
 
 
 at 6 per cent per Annum 
 
 
 
 
 1 
 
 500 
 
 
 -Gregory Grace s do. at do. 
 
 
 
 
 300 
 
 
 To Profit and Loss gained hereby 
 
 
 
 9 
 
 9 
 
 
 
 
 
 
 
 809 
 
 3 
 
 Voyage from London to Nantz, per the 
 
 
 
 
 George of Bristol, Ad. Bray, M. 
 
 Dr. 
 
 
 
 p. 20 
 
 To Lewis Lestock my acct for amt. Invoice of] 
 
 
 
 
 3 Hhds. Tobacco consigned Abel Archer on 
 
 
 
 
 my account 
 
 
 
 
 5 
 
 79 
 
 
 Wares from Leghorn 
 
 Dr. 
 
 
 — 
 
 
 Florence Wine Oil 
 
 
 
 •.28 
 
 To Sundries per the Hopeful, for my 
 
 
 1 
 
 
 
 
 account 
 
 
 50 50 
 
 
 205 
 
 
 To balance for the sales 
 
 
 20 . 17 
 
 10 
 
 101 
 
 
 
 
 70 | 67 
 
 
 306 
 
 
 Henry Hall of Leghorn 
 
 
 
 Dr. 
 
 
 
 
 Dollars Exch. 
 
 
 
 r 14 
 
 To Cash for your Draft on me to 
 
 ' 
 
 
 s.d. 
 
 
 
 
 Digby and Company 
 
 240 
 
 4,11 
 
 1 
 
 59 
 
 19 
 
 To Arthur Ansley for your Draft 
 
 
 ' 
 
 
 
 
 
 on him 
 
 440 
 
 5 00 
 
 8 
 
 110 
 
 
 To profit and Loss, gained by I 
 
 
 
 
 
 
 
 Exchange hereby 
 
 
 - 
 
 —. 
 
 9 
 
 1 
 
 
 
 610 
 
 
 
 
EEGER, No. I. 
 
 [?] 63 
 
 By cash received from Gregoiy Grace’s bond] 
 delivered up to him 
 By balance for Henry Harding’s bond 
 
 Contra 
 
 Cr. 
 
 By voyage to Nantz, per the Dolphin, for 16 
 hhds. tallow consigned Abel Archer 
 |By voyage to Bilboa, &c. for 
 
 2200lb. tanned upper leather consigned Ar¬ 
 thur Ansley my acct. 
 
 20001b. sole - ... 
 
 1300 Ox hides .... 
 
 Contra Cr.| 
 
 Chests 
 
 Florence Wine Oil| 
 
 By cash, sold John Tisby 
 By cash, sold Richard Pike 
 By Loftus and company, sold Rich¬ 
 ard Ruby 
 
 By balance for the cost of 
 
 8 By wares from Leghorn for amt. 
 invoice of SO chests Florence 
 Wine, and- 50 chests do. Oil 
 per the Hopeful 
 
 Dollars 
 
 680 
 
 Ex. 
 
LEGER, No. I. 
 
 I803r Hops Dr. 1 . s d. 
 
 Apr. 25 To sundries, for amt. Invoice of 20 0. y. 
 
 Bags received per the Whale, my 
 
 account - - - - 70 0 6 356 17 9 
 
 To profit and loss gained hereby 9 30 13,71 
 
 isos! Edward Hall, Cadiz, M. A. Dr. 
 
 Dollars Ex. 
 
 Apr. 23 To voyage thither per the Pearl- j s. 
 
 I for nt. pros, leather and hides 1525 4 6 305 __ 
 
 I To profit and loss gained by ' 
 
 I exchange I 9 10 5 
 
 1803 Arthur Ansley, Bilboa, M. A. Dr. 
 
 Pieces f Ex. 
 
 May l 1 To voyage thither per the Ann and 
 
 Maryfornt.pios.oflea.andhides 1200 4 6 240_ 
 
 To Bottomry received from 
 Thomas Trusty for my acct. 825 4 6 165 _ 
 
 1803 Charges Dr. 
 
 June 16 To Claret for 1 hhd. bottled for the use of the 
 house ; 
 
 To cash expended the last 5 months per book j 
 of charges 
 
 180S Cash transferred from Folio I Dr. 
 
 May 17 To bonds, received from Gregory Grace » 
 19 To profit and loss, received from John Johnston < 
 2s To bills and notes received from Richard Pike , 
 June 4 To profit and loss, won at a horse-race i 
 
 j g To Claret, received from Peter Percival < 
 
 27 To profit and loss, gained by a horse bought 
 and sold immediately - - , . < 
 
 21 To ship Providence, received from the master 
 of said ship ... 
 
 To sundries received from George Gunn , 
 
LEGER, No. I. 
 
 Contra 
 
 |25jBy Cash, sold Luke Floyd 2 Bags at 6/1 
 I per C. 
 
 28 By sundries, sold John Hart 3 Bags at 
 j 61. per c: - ■ . - 1 
 
 j 4 By Bills and Notes, sold Richard Pike 
 | 3 Bags at 6/. 5s. per C. 
 
 By Bills and Notes, sold John Johnson, 
 2 bags at 5/. 10*. per C. 
 
 By balance remaining on hands 10 bags 
 containing ... 
 
 : ‘i.4| 
 
 Iro o| 
 
 Contra 
 
 
 Dollars Exc. 
 
 By Lewis Lestock for your bill on I 
 
 1 
 
 George Fitzgerald and Com* j 
 
 1 d. 
 
 pany - j 
 
 1000 j 434 
 
 By balance due jo me * j 
 
 525 4s. 
 
 1 
 
 1525 J 
 
 Contra 
 
 Cr. 
 
 By Henry Hall for his Draft on 
 
 1 *• 
 
 you 
 
 550 I 4 
 
 By balance due to me 
 
 1475 1 4 
 
 
 2025 J 
 
 Contra 
 
 Cr. 
 
 By Profit and Loss expended these last six 
 
 Months . * 
 
 
 Contra 
 
 Cr. 
 
 19 j By Bottomry, lent Thomas Trusty, Master on 
 the Rover Galley 
 
 jrjBy Insurance, paid Benjamin Bewley 
 ojBy Burgundy Wine paid Richard Homan 
 jojBy charges expended these 5 last Months 
 By balance remaining in Chests 
 
 it 
 
 10] 5 
 
[9] LEGER, No. I. 
 
 Account of Insurance . l)r.I 
 
 To Sundries lost on tlie William, of Dublin 
 
 By Profit and Loss Dr. 
 
 To Voyage to Nantz per the George, for 3 
 Hluls. Tobacco lost per said ship 
 To bills and notes, lost by discount thereby 
 To Lewis Lcstock, London, my account lost by 
 Excha. thereby 
 
 To Loftus and Company Paris, my acct. lost by 
 Excha. thereby - 
 
 To Insurance lost thereby 
 To Charges expended these 6 months past 
 To Stock for my Nt. Gain these 6 months past 
 
 Remark on an Entry on the Cr.-side of Profit 
 
 and Loss, viz.. June ith. By Cash,-won, by 
 
 Wagering at a Horse Race. 
 
 THE Waste-Book Entry, which was the cause of 
 this, ought never to have been admitted into a liook 
 of this kind, because no person concerned in. Trade 
 ought ever to meddle with Gaming, and because the 
 mention of it is a bad example to ike Learner. 
 
 A celebrated Author in his treatise on Education, 
 after allowing that the Art of Gaming as it is practis¬ 
 ed, not only at the Gamingtable, but at Horse Races, 
 &c. is ofno use in itself, and even hurtful in other res¬ 
 pects. Hesays, the mode of raising money by Gaming 
 whether at play, as Cards or Dice, the Stocks, or any 
 otliar mode, by which one man's Gain is directly in 
 proportion to another’s Loss, and the advantage is in 
 no sense mutual, I scruple not to pronounce abso- 
 tulely!\vrong and iniquitous. It is a direct method of 
 promoting envy, jealousy, and haired j it never fails 
 to give a person a dislike to sober industry, as too 
 slow a mode of raising Money; it tlierefaie frequent¬ 
 ly prepares those who are unsuccessful in it, for Theft 
 andRobbery.and tire most desperate and fatal courses 
 which commonly end in a public Execution, or Suicide. 
 
 And all that a. man can acquire by the practice of 
 Gaming, is such a low, cunning, and a turn for trick¬ 
 ing and over-reaching, as debases the heart, and 
 really hurts the head, with respect to any thing great 
 and noble It is also to be observed, that let a man’s 
 fortune be ever so great, it is liable to be exhausted 
 by the practice of gaming: for, the temptation to risk 
 greater and greater sums is hardly to be resisted, 
 playing for small sums gradually growing insipid and 
 disreputable. 
 
LEGEB> No. I. 
 
 [9] 6- 
 
 By Cash, for insuring to William Ford on t 
 I Eagle for Bilboa 
 
 By Benjamin Bewley for insuring Sundries 
 the William for Leghorn 
 By Profit and Loss, lost hereby 
 
 Contra 
 
 Cr. 
 
 Contra 
 
 Cr. 
 
 By Cash, being an Apprentice Fee with Thos. 
 
 Johnston - - - 
 
 I By Cash, won by wagering at a Horse-r—_ 
 i By Cash, gained by a Horse bought and sold 
 immediately - 
 By Cash, gained by 4 Months interest, o 
 lent George Gunn 
 By Claret gained thereby 
 By Ship Bonadventure gained thereby 
 By Ship Providence, gained thereby 
 By Notes payable, gained by discount thereby 
 By Voyage to Rouen per the Ann and Mary 
 By Voyage to Nantz per the Jenny Galley 
 By Voyage to London, &c. 
 
 By Tea gained thereby 
 By Voyage to Cadiz per.the Betty 
 By Burgundy Wine, gained thereby 
 By Abel Archer Nantz my account 
 By Bottomry .... 
 
 By Voyage to Bilboa, &c. 
 
 By Bonds' .... 
 
 By Henry Hall Leghorn my account 
 JBy Hops gained thereby 
 By Edward Hall, Cadiz, my account 
 
LEGER, No. X. 
 
 To Cash, in my hands - r 
 To Claret, for 10 tun remaning unsold 
 To Swift and Company, remaining due to 
 
 To ship Bonadventure, for her present value 
 To Linen Cloth for 40 Pieces remaining un¬ 
 sold - - 7 
 
 To ship Providence, for the present 'value of 
 my half ■, - - - 
 
 To Bills and Notes, for Matthew Mead’s Note 
 
 --1-Luke Floyd’s Do. 
 
 To William Warren, remaining due to me 
 |To Bottomry, for Joseph Miller’s contract on 
 j Hands ' T - r - 
 To Voyage to Nantz, per the Dolphin for 16 
 hhds. Tallow yet unsold 
 To Loftus and Company of Paris my acct. due 
 me 2024 livres Tournois at 12rf. per 
 . To Bonds for Henry Harding’s bond remaining 
 on hands r - r 
 To Wares from Leghorn, for cost of SO chests 
 Wine, and 50 do. Oil 
 
 To Hops, for 10 bags wt. 35C. remaining un¬ 
 sold r - r 
 To Edward Hall, Cadiz, my account, due to 
 me 525 Dollars, at 4s. per, is 
 To Arthur Ansley, Bjjboa, my account, due to 
 ■ me 1475 Dollars, at 4s. per, is 7 
 
LEGES, No. I. 
 
 fio] 
 
 Cr.| 
 
 Contra 
 
 By Lewis Lestock my account due to him 28 71. 
 
 3a. Id. English at 8j per cent is 
 By Abel Archer iny account due to him 250 
 Livres toumois 12 d. per 
 By wares from Leghorn, for sales 28 chests 
 Wine and 17 Oil 
 By Block lor my neat Capital 
 
END OF THE 
 
 FIRST SET. 
 
 jy-fi- tf’/cxd 
 
 A /w 
 
 <V IA < f? 
 
 e^-U-cio fay /Vdvt^ 
 Jl^ <$ }s CJ Yh~i/Xx t-o a (' c */it£*.o> 
 
 C «*. « 7 / <« ^Sfty h .' 
 
 1 / . f 1 
 
 <Lf± vl *-/uJtt fa - J 
 
 i/V \ 
 
 
WASTE-BOOK, 
 
 Dublin, 1st July, 1803. 
 
 [Inventory of the Effects and Debts, active aud^ 
 passive of uie A. B. taken this day, viz. 
 
 1. s. d.. 
 
 I HAVE in ready money, per balance? „„ 
 
 LegerA. - - - 400 
 
 '' ' ' ' 300 00 00 
 
 60 00 00 
 £ 205 00 00 
 
 10 tun claret, worth 
 [40 pieces iinen, worth 
 po.chests wine, and do. 50 oil, 0 
 Dr. side of wares from Leghorn 
 10 bags Hops, nt. 35 C. - - ' 178 8 10> 
 
 16 hlids. tallow, remaining in Abel Ar-T 
 cher’s hands.on the Dr. of the voyage >.231 00 00 
 to Nantz| per the Dolphin - J 
 Mat. Mead’s note of 50/. payable 1st) ... 
 
 August, for - - - . 5 47 10 00 
 
 Luke Floyd’s 40, payable 10th Nov. for 38 16 00 
 Henry Harding’s Bond, with interest) . nn 
 since 25th March , - - 5 500 00 00 
 
 Joseph Miller’s contract, on Bottomry, for 207 13 4 
 Ship Providence, for my half, worth 275 00 00 
 Ship Bonadvcnture, worth - - 400 00 00 
 
 Swift arid co. for balance due to me on) 
 their account - - J 
 
 William Warren for balance due to me,) „„ 
 on hisaccount - - $ ' 4 
 
 Loftus Sc Co. Paris, my acct. for ba-J 
 lance due to me thereon 2024 livresllOl 4 00 
 at 12d. per livre J 
 
 Edward Hall, of Cadiz, my acct. for baO 
 lance due to me thereon, 525 dollars 1105 00 00 
 at 4s. per dollar - J 
 
 Arthur Ansley, of Bilboa, my acct. fori 
 balance due to me thereon, 1475 dol- 1295 00 00 
 lars at 4s. per dollar J 
 
 I owe as follows : l. s. 
 
 To Lewis Lestock, London, my acct ) , 
 
 287/. 3j. Id. English at 8i per cent. $ 5 
 
 / To Abel Archer, Nantz, my acct. 250) n 
 livres at l'2d. per . $ 12 10 00 
 
 To,wares from Leghorn, for sales of 20 ) 
 chests wine and 17 oil (on the Cr. 1101 5 00 
 
 side) J 
 
Received from Digby and Company of Dublin, fort 
 [Loftus and Company of Paris’ bill on them, my favour 
 at sight, remitted by sad Loftus and Co. their acct. for 
 
 Bought from Thomas Nicholson, at 3 }no. 90 Pieces! 
 [Linen Cloth, continuing 2000 yards, quantity 100 
 '‘ a per score 
 
 [S] WASTE-BOOK, No. II. 
 Dublin, 2nd July, 1803. 
 
 Receivedfrom on board the Argos, of Bilboa, Thomas 
 
 I Tider, master, 10 bags Spanish wool, neat 28001b. con¬ 
 signed me by Arthur Ansley to sell for his account 
 
 Received from Joseph Williams for 2 bags Spanish 
 Wool sold him, account Arthur Ansley, neat 560lb. at 
 [2s. 2 d per lb. - - - 
 
 - 10th - 
 
 Received per the Eagle Sloop, John Grainger master! 
 jf om Rouen, 20 hhds. Burgundy Wine, consigned toi 
 by Peter Lacherre, to sell for his account 
 1 Paid Duty, Freight, Sec. on said Wine 
 
 - 13th - 
 
 Received from Samuel Lapham, Loftus & Co. of Pa¬ 
 s’ bills on me, my acct. favour said Lapham, 1.100 
 For which delivered him, l. s. 
 
 ; 2 bags Spanish Wool acct. Arthur An-? 
 
 sley, nt. 565lb. at 2a. 10 d. per lb. 5 80 00 °°' 
 
 Cash, paid for balance 
 
 Received per the Whale of Cork, George Hartwell 
 jjmaster, from London, the following Wares consigned 
 me, by Lewis Lestock to sell for his account ' 
 
 4 puncheons single refined Sugar nt. 32C. 
 
 4 do. double refined Loaf sugar—32 do. 
 
 1 chest Green Tea nt. 208lb. 
 
 1 do Boheado.—2001b. - 
 
 Paid Duty,' &c. thereon 
 
WASTE-BOOK, No. IL [ 3 ] 73 
 
 Dublin, 18th July, 1803. 
 
 Sold Charles Carleton at 1 month, 
 
 1 chest Lestock’s Green Tea, neat 2001b. at 6s. 
 
 -22d -—-- 
 
 Sold Anthony Armstrong, 2 tun Claret at 45/. per tun 
 90 00 00 
 
 For which received from said Armstrong, his draft 
 on Loftus and Co. Paris, my favour at Usance remitted 
 t!:;m this day on their acct. for 1800 livres, Exch. at 
 12 d per livre ------ 
 
 --- 25th --- 
 
 j Received from Abel Archer, Nantz, sales of 16 hhds. 
 ' tallow, formerly consigned to him in the Dolphin, Ro¬ 
 bert Fisher, master, to sell for my account; the neat 
 proceeds amounting to 5600 livres toumois : in return 
 whereof, he also advises me, that he has, according to 
 my order, shipped in the Ann and Mary, Ambrose Sut- 
 tou, master, for London, 20 pipes Cogniac Brandy, and 
 consigned them to Lewis Lestock, to sell for my acct. 
 cost, &c. amounting to the same sum, Exch. at 12d. 
 per livre, is 
 
 --27th--- 
 
 j Sold John Demsey, 3 bags wool, acct. Arthur Ansley 
 ' nt. 835lb. at 2s. 9d. per ib. /. 114 16 2 
 
 Received from said Demsey, in part 54 16 2 
 
 --- 28th --- 
 
 , Sold James Deiap, 3 bags Spanish wool, acct Arthur 
 * Ansley, 8401b. at 2s. lod. per lb. 1 .119 00 00 
 
 For which received From said Delap, 60 pieces linen 
 cloth, containing 1400 yards, quantity 70 score, at 34s. 
 per score 
 
 ---_ 31st- 
 
 / Received from sundries this month, per Cash-book 
 
 Paid sundries this month, per Cash-book 
 
 It 
 
74 [4] WASTE-BOOK, No. II. 
 
 Dublin, 1st August, 1803. 
 
 /. 
 
 *• 
 
 / Closed Arthur Ansley’s account Spanish wool, and 
 sent him account of sales, the total of the sales being 
 300/. 17s. Id. 1. s. d. 
 
 Charges (already posted) 12 00 00 
 
 My commission at 2| per cent, is 9 IS 5 
 
 Neat proceeds 399 1 8 
 
 390 
 
 17 
 
 1 th 
 
 / Made abatement to Joseph Williams for defect in 
 Arthur Ansley’s wool, and refunded him 
 
 2 
 
 10 
 
 * «th 
 
 
 
 / Bought from Christopher Kingston, at 6 months, viz. 
 
 1. s d. 
 
 20001b. tanned upper leather at 6{d. 54 3 4 
 
 2000 do. sole at 7d. per 58 6 8 
 
 150Ox hides,nt. 123C. 2q at 19s. perC.U7 6 7 
 
 
 
 229 16 6 
 
 Shipped the above in the Providence, 
 
 David Denham, master, for Bilboa, and 
 consigned them to Arthur Ansley,by his 
 order, and for his account 
 
 
 
 Paid duty and fees, kc. 6 3 6 
 
 My commission at 2| per cent 5 18 00 
 
 241 
 
 18 
 
 7th 
 
 
 
 / Paid Christopher Kingston, in full for leather and 
 hides bought of him acct. Arthur Ansley, Bilboa, viz. 
 
 /. «, d. 
 
 By dis. of 229/. 16s. 6d.amt. of the lea-T 
 ther and hides paid 6 mo. before due, 5- 6 17 10| 
 
 carried to the credit of said Ansley J 
 
 By Mat. Mead’s note to me due 1st? n nn 
 
 August, delivered said Kingston 5 
 
 By cash for balance - - - 172 18 71 
 
 229! 
 
 16 
 
 • - 10th 
 
 / Sold to John Healy, for his bill on Swift and Co. at 
 sight, which I have sent into the Bank, 
 
 2 hhds. Burgundy, belonging to Peter Lacherre of 
 Rouen, at 23/. per hhd. 
 
 46 
 
 - 
 
WASTE-BOOK, No. H. 
 Dublin, 12th August, 1803 
 
 M 
 
 Sold Richard Ruby, for Account of Lewis Lestock 
 
 l. «. d. I 
 
 1 Chest Bohea Tea Nt. 2001b at 6s. 6 d. 
 per 
 
 5 C Single Refined Loaf Sugar at 41. 
 
 5 C. Double Refined Do. at 61 per 30 00 
 115 00 
 
 5 65 00 
 
 jUo 00 
 
 Received in Part - - - 5 00 
 
 His Bill on Thomas Nicholson, at 1 ? 0 0 
 
 Month for the balance 5 
 
 --14th-—'-;- 
 
 J Received advice from Arthur Ansley of Bilboa, that 
 he has, according to my orders, shipped in the Adven¬ 
 ture of London, John Maddock Master, to the consig¬ 
 nation and risk of Lewis Lestock there, viz. 
 
 10 Bags Spanish Wool, the Cost, &c. there being 
 1500 pieces £ for which said Lestock is to credit me 
 in my account, at 44/. per Piece, and 1 shall credit said 
 Ansley at 4s. Irish, is 
 
 -18th- ; - 
 
 / Received from Charles Carleton in full for Teaso.d 
 r him 18th ult. account Lestock 
 
 ------ 21st -—- 
 
 . Bought from William Walker, Acct. Lewis Lestock 
 * London, on my Note payable 1 Month 
 
 50 Pieces Linen Cloth containing 1100 Yards, at 32.,. 
 per score - - r 
 
 ---- 25th—-- 
 
 ./ Received from Richard Pike, for the following sold 
 him 
 
 -5 C. Lewis Lestock’s Single Refined Loaf? «, 
 
 Sugar at 4/. per - - l 00 
 
 5 C. Do’s Double Refined do. at 61 per 30 00 
 2 Hhds. Lacherre’s Burgundy at 23/. 46 00 
 
 r-28th-<- 
 
 / Sold to Robert Runner, at 3 months, 4 Hhds. La¬ 
 cherre’s Burgundy Wine, at 23/. 10s, per 
 
 115 
 
 300 
 
 60 
 
 96 
 
 94 
 
[6] WASTE-EOOK, No. If. 
 Dublin, 27th August, 1803. 
 
 Shipped on board the Mary Sloop of Wexford, John 
 jDarcy Master, by order of Thomas Devereux of said 
 (Place, and consigned to hint, for his Acct. and risk, viz. 
 1 l. a. d. 
 
 1 Puncheon of Lestock’s single refined? n 
 Loaf Sugar qt. 8C. at 4l. per C. 5 00 
 
 1 l)o. double refined Nt. 8C. at 61. per 48 00 
 4 Hhds. Lacherre’s Burgundy at 231. per 92 00 
 Paid Duty and Fees, &c. 1 1 8 
 
 For which said Devereux has assigned me on Wil¬ 
 liam Warren, for .... 
 
 173 1 
 
 Received from Sundries this month, per Cash-bookj 
 
 Paid sundries this month, per Cash-book 
 2d September - 
 
 Shipped on board the Whale of Cork, George Hart- 
 [well, Master, for London, to the address of Lewis Les-| 
 |tock, for his account and risk, viz. 
 
 1. a. 
 
 50 Pieces Linen Cloth bought 21st ult.? oc nn 
 and charged his acct. S 88 00 
 
 Yards 
 
 40 Do. qt. 960 r , , 
 
 90 Do. qt. 2000 C formerly hot. 
 
 60 Do. qt. 1400 J for m y Acct 
 Paid charges at shipping 
 My commission on the whole 
 
 { 
 
 60 00 
 150 00 
 119 00 
 5 00 
 10 11 
 
 5th 
 
 Lewis Lestock of London, advises per Letter of 30th 
 ult. that Peter Lacherre of Rouen, hath drawn on him 
 on Account of Burgundy Wine in my hands'belonging 
 to said Lacherre, and that said Lestock hath carried the 
 draft to the debit of his account with me, 200/. English, 
 Exchange at 10£ per cent 
 
WASTE-BOOK, No. II. [8] 
 Dublin, 7th September, 1803. 
 
 Taken to my own account the remainder of Lewis[ 
 [Lestock’s Sugar, (at his request) viz. 
 
 14 C. Single refined Loaf Sugar at? 
 
 3/. 104. per C. - - 5 
 
 14 Do. Double refined do. at 5/. per 
 
 49 00 
 70 00 
 
 Closed Lewis Lestock’s Acct. Wares, and sent him] 
 i account Sales, viz. 
 
 1 . 
 
 Charges (not posted as yet) amount- ^ ( 
 
 My Commission at 2-1 per cent on ? . . 
 
 424/. (the Total of the Sales) ) 
 
 Neat Pooceeds, (this and the former/ 
 
 Charges deducted) is - 5 
 
 - 12 th - 
 
 Sold Richard Ruby at 6 months, 4 Hhds. Laciiern 
 liurgundy, at 24/. per - - 
 
 Received from Richard Ruby, after book-") 
 ingthe last Sales of Lacherre’s Bur- lS3 2 
 gundy to him, in full payment thereof J 
 Allowed him 6 months Discount 6 per'l 
 cent, for said Lacherre’s account Bur¬ 
 gundy Wine 
 
 reotj 
 
 perl 
 
 Jur- l 2 17 
 
 Paid John Dawson, for Eben. Pike of Cork’s 
 te, favour of said Dawson, at sight 
 18th - 
 
 Made abatement to Richard Ruby on tl,e 200ib. Bo-| 
 a Tea sold him 12th ult. for account of Lewis Les- 
 Itock, and refunded him Id. per lb. 
 
 Sold William Walker 4 Hhds. Burgundy, accou 
 [Peter Lacherre, at 23/. 10«. per /,94 00 
 
 For which received from said Walker my? . 
 Note to him 12th ult. for 5 
 
 [Cash, for balance - - 6 00 
 
78 [8] 
 
 WASTE-BOOK, No. II. 
 Dublin, 24tU Sept. 1803. 
 
 Charges (not posted) amount to 
 My Commission on 468/. (the total? j. i 4 - 00 ] 
 
 of Sales) at 2 j per cent, is 5 ' 
 
 Neat proceeds (this and the former? , 
 
 Charges deducted) 3 
 
 - 26th - 
 
 Bought fi 
 [cherre, viz. 
 
 6 hhds. Tallow, nt. 3 ton at 30/. ? 
 per ton 3 
 
 24001b. Fanned upper Leather at 7d. > .. - i 
 
 per lb. - - 5 70 00 00 
 
 24001b. Sold do. at 6| d. per - 65 00 00| 
 
 Charles Carleton, for account Peter La- 
 /. «. d. 
 
 90 00 OOl 
 
 l. 
 
 Delivered him John Demsey’s Note? , Q Q I 
 payable 29th, for 3 
 
 Luke Floyd’s payable 10th November,! 
 
 discounting it at 6 per cent per i. 39 14 3] 
 Annum) for 40/. J 
 
 Cash, paid for balance 125 
 
 Shipped them in the Hopeful Galley, 
 
 I George Quarrel master, to the address 
 of said Lacherre, for Iris account. 
 
 Paid Duty and Fees, Sec. - 
 
 [My Commission on the whole at 2i per cent 
 
 225 00 00 
 
 Remitted Lewis Lestock of London, his account, 
 
 I William Warren’s bill on Digby and Co. to me, at lol 
 days St. 225/. Eng. Exc. at 10| per cent. /.248 6 10ij 
 
 For which delivered said Warren 
 
 /. , 
 
 My receipt to him in full for the bal-? 2 
 ance of his account - 3 4 
 
 Cash, paid the remainder, 2 
 
WASTE-BOOK, No. II. [9] 79 
 
 Dublin, 20tli September, 1803 
 
 /. 
 
 
 Received from Sundries this month, per Cash-book 
 
 99 
 
 2 
 
 Paid Sundries this month, per Cash-book 
 
 204 
 
 16 
 
 October 1-t 
 
 
 
 Received from Henry Harding', for half a years in¬ 
 terest of 500/. due to me per his Bond and Warrant. 
 
 15 
 
 _ 
 
 0 J 
 
 
 
 Received from Lewis Lestock, Sales of 20 Pipes 
 Brandy consigned to him in the Ann and Mary, Am¬ 
 brose Sutton, Master, my Account, neat proceeds 
 amounting to 300/. at 10| per cent 
 
 In part thereof he has remitted me hisbil! on Thomas 
 Preston, for 177/. Irish to my order the 20th inst. value 
 160/. Eng. at do. Exa. which said Preston has accepted. 
 
 331 
 
 17 
 
 Received per the Bonadventure, Joseph Miller,mast, 
 from Barbadoes, 20 Puncheons Rum, containing 2200 
 gallons, consigned to me by James Pearson, to sell for 
 his account 
 
 Paid Duty, &c. here 
 
 220 
 
 
 Oth 
 
 
 
 Received froth Joseph Miller, master of the Bonad¬ 
 venture Galley, 20 hhds. Sugar, nt. 10 ton, in full pay¬ 
 ment of 230/. principal and premium formerly lent 
 him on bottomry 
 
 230 
 
 
 Delivered Thomas Nicholson my bill on Edward 
 Hall, of Cadiz, favour said Nicholson at Usa. being for 
 balance of my account with said Hall, 525 dollars, Exa. 
 at 49d. per dollar - - - - /. 107 3 9 
 
 107 
 
 3 
 
 For which received from said Nicholson 
 
 •' a ’ l. s. d. 
 
 His Rect. in full for balance due to him 85 00 00 
 
 
 
 Cash for the remainder - 22 3 9 
 
 
 
 
 
 
 Robert Runner is dead, in such circumstances, that 
 what he owed me for Peter Lacherre’s Burgundy is 
 lost beyond recovery, which is 
 
 i 
 
 | 94 
 
 
30 [10] WASTE-BOOK, No. II. 
 
 1 Dublin, 14th October, 1803 
 
 Paid Eben Pike, of Cork, his Draft on me favour 
 Thomas Bell, at sight - . 1 .100 00 00 
 
 By my draft on Swift and Co. to said Bell 
 
 -— 17th-- 
 
 Received from Thomas Preston, for the two follow¬ 
 ing bills, viz. 
 
 1. s. d. 
 
 Lewis Lestock’s accepted the 2nd inst. 177 00 00 
 Eben. Pike’s bill received this day ") 
 from Cork, and presented to said J- 123 00 00 
 Preston J 
 
 Sold Richard Pike as follows, viz. 
 
 1. a. d. 
 
 2 Bags Hops nt 7C. at 6/. per 42 00 oo 
 
 3 1'un Claret at 45/ per 135 00 00 
 
 4 Chests Florence wine at 21. 6s per 9 04 00 
 1 hhd. Barbadoes Sugar, nt. 9i C. at 
 
 30s. per 
 
 4 C. double refined Loaf Sugar at 
 61. per 
 
 14 5 00 
 24 00 00 
 
 224 9 00 
 
 For which received from him, | 
 
 l. a. d. 
 
 Loftus and Company’s bill on me") 
 at sight, to William Warren, and v 200 00 00 
 by him endorsed to said Pike for J 
 Cash, for balance - - - 24 9 00 
 
 -23d.- 
 
 Accepted for the honour of Lewis Lestock, a bill 
 drawn by him on Richard Ruby, and protested by Fran¬ 
 cis Lynam for non payment 
 
 l. a. d. 
 
 I have paid the bill and charges 100 5 00 
 
 My brokerage at £ per cent is 00 10 00 
 
WASTE-BOOK, A T o. II. 
 Dublin, 26th October, 1803. 
 
 Sold to Thomas Bell, viz. 
 
 1 Puncheon James Pearson’s Rum ] 
 qt. 110 gallons, at 4s. per - ] 
 
 Received from him in payment 
 
 on Samuel Spence, of N'antz. at 12d. ( 
 per, remitted Abel Archer for the j 
 balance of my account with him J 
 Cash, for balance - 
 
 /. *. d 
 13 00 05 
 8 19 7 
 
 Received from Loftus and Company, Paris, my ac- 
 Icount two Bills, viz. 
 
 1 l. 
 
 Their Bill of the 28th Currt. N.~) 
 
 S. on Digby and Co. Dublin at I 
 Usance, value 2024 Liv. Tou ! j QS 
 (the balance of my account with T 
 Do) at 12 \d. per, which said I 
 Digby has accepted J 
 
 A Bill on Digby and Co. London, | 
 pay. 1st Dec. O. S for 200/. Eng. I 
 with orders to get it discounted I 
 for their acct. Exc. at 10 per C. J> 218 1 
 and Disct. at 6 per C. per An I 
 which bill on said terms 1 keep j 
 for my own acct. and is J 
 
 / Received from sundries this month, per Cash-Book 
 
 Paid sundries this month, per Cash-Book 
 
 -November 3d- 
 
 Received advice from Eben. Pike, Cork, that he has, 
 / according to my orders, shipped in the Success of said 
 piace, John Rover, master, for Nantz, 150 barrels beef, 
 for the account and risk of Abel Archer there; and that 
 for the cost, (amounting to 110/. 5he has drawn on 
 Lewis Lestock, London, for my acct. a bill of 100/. Eng. 
 (being the value) at 10£ per cent. 
 
 M 
 
 [11] 81 
 I l- I \ d - 
 
 22;— 
 
 324! 3 9 
 37ojl2 4 
 320 5 — 
 
 UO 5 
 
S3 [43] WASTE-BOOK, No. II. 
 j Dublin, Sth November, 1803. 
 
 Received perthe Providence, David Denham master, 
 from Cadiz, the following Wares, consigned to me by 
 Edward Hall, of said place, to sell for his acct. viz. 
 
 70 chests Seville Oranges. 
 
 30 chests Lemons. 
 
 Paid Duty and Freight, &c. on said Wares 
 
 -1-8th- 
 
 Received from Thomas Williams, Eben. Pike of 
 S Cork’s Draft on me to said Williams at sight IM 00 
 
 For which delivered him 
 
 ! 1. a. d. 
 
 ] 3 Bags Hops, Nt. 10C. 2qt at 61. per C. 63 00 oo 
 
 I 2 Hhds. Claret, at 1 U. per - 22 00 00 
 
 -10th —- 
 
 Bartered with Charles Carleton, as follows, viz. 
 
 10 Chests Edward") 
 
 j Hall’s Seville Or-1 s. 1. a. d. 
 
 ‘ anges f" 15 Chests at 28 per 21 00 0 
 
 S Chests Lemons J 
 
 For which received from him, 24 barrels beef, at 17s. 
 6 d. which I keep for the account of said Hall 
 
 -:-13th- 
 
 Bought of Christopher Kingston, for acct. Edward 
 Hall, viz. 
 
 1. s. d. 
 
 26 barrels Beef, at 17s 6d per 22 15 00 
 
 For which delivered him, viz. 
 
 1 Hhd. Barbadoes sugar Nt. 9|C. at] 
 
 30s per C. - - ] 
 
 2 C. Single refined loaf sugar at 41. 5a. ] 
 
 per C. 
 
 l. s. d. 
 14 5 0 
 
 8 10 0 
 
WASTE-BOOK, No. II. 
 Dublin, 16th November, 1803 
 
 [13] 
 
 Sold Richard Ruby, viz. 
 
 /. a 
 
 5 chests Edward"] 
 
 Or1nge? Vll ‘ e [ 7 chestS at 28s ' P er 9 1 
 2 chests LemonsJ 
 
 1 bag hops nt. 3£ C. at 61. per 21 0 
 
 For which received from him, viz. 
 
 John Clark’s Note payable 10 J.m. 
 next, at 6 per cent, 
 count for 30/. 
 
 Cash for the balance 
 
 
 s. d. 
 
 > 14 7| 
 
 Settled with David Denham, master of the Provi- 
 [deuce, and received from him my half balance of his| 
 acct. of freight and disbursements, See. 
 
 Received from Digby and Co. of Dublin, in ready! 
 [money for the two following bills received last month, 
 and then posted, viz. 
 
 /. s. d. 
 
 One the Draft of Loftus and Co. 1 
 Paris, on said Digby, accepted 1 105 8 4 
 
 the 28th ult. and due this day J 
 
 The other bill at 200/. Eng. on") 
 Digby and Co. ofLondon, paya. I 
 1 Dec. which said Digby’s of 
 Dublin have discounted at 6 per 
 Cent, per Annum, Exa. at 10 
 per cent, is hero 
 
Si [14] 
 
 WASTE-BOOK, No. II. 
 
 Dublin, 23d Nov. 1803. 
 
 f Bought of Charles Carleton, at 3 months, viz. 
 
 I s. d. 
 
 12001b Tanned upper Leather at? 31 5 0Q 
 
 tjd per lb. 5 
 
 12001b. Sole Leather, at 6 %d. per lb. 33 IS 00 
 
 65 00 00 
 
 Shipped in the Providence, David Den¬ 
 ham, Master, do. Tanned Leather, toge¬ 
 ther with SO barrels beef bot. the 10th 
 ar.d 13th, and consigned to Edward Hall 
 Cadiz, for his account and Risk: 
 
 Paid Duty and Fees, ice. 3 10 00 
 
 My Commission on the whole, at ? „ ,. ,, 
 
 2j per cent, is $ 2 " 
 
 ' j Paid Charles Carleton what was due to him for Tan¬ 
 ned Leather, bought and posted yesterday, he allowing 
 me 3 months discount on 65/. at 6 per cent per annum 
 for my acct. - - - /• 64 00 06 
 
 Discount thereon - - - 19 06 
 
 Received from Eben. Pike of Cork, for his account, 
 James Comerford’s bill on Swift and C o. my favour, 
 which said Swift and Co. make good in account 1 
 
 - --- 30th-:- 
 
 y Received from Sundries this month per Cash-book 1 
 
 , P^id sundries this month per Cash-book 1 
 
 ' - December 1st-- 
 
 Sold Ben. Bewley as follows, viz. 
 
 3 Chests Edward") s. d. 
 
 Hall’s Oranges £-4 chests at 28 6 per 5 14 00 
 1 do. Lemons J 
 
 4 bags Hopsnt. 14C. at 6/. per 84 00 00 
 
 1 hhei Barbadoes Sugarnt. 10iC.? ,, 
 
 at 32s. per C. ' ? $ 161600 
 
 Received from him in part 
 Charles Carleton’s Promissory m 
 of. 50/. payable 1 Feb. diset. a 
 per cent per annum 
 
Sold to Sundries o 
 jHaii’s Fruit, viz. 
 
 WASTE-BOOK, No. 51. 
 
 Dublin, 4th December, 1803. 
 
 [15] 
 
 credit, the remainder of Edward 
 
 f* 15 chf 
 
 "{'V 
 
 : chests oranges'! 
 
 and l at 25s per 31 18 
 
 do. lemons j 
 16 chests oranges’) 
 
 and lat29sper 34 16 
 
 lemons J 
 " 12 chests oranges] 
 
 To E. F.-j and lat29sper 24 13 
 5 do. lemons J 
 9 chests oranges] 
 
 l at 29s per 15 19 
 
 L 
 
 oG. H.| £ 
 
 Paid Charges (not posted) 
 Cellerage due still to John Johnson 
 for one month 
 
 My commission on 143/. 16s. (the 
 total Sales) at 2 J- per 
 Nt. proceeds (carried to the credit 
 of his account) 
 
 1 10 | 
 
 ■ 9th ■ 
 
 Arthur Ansley of Bilboa, hath ordered me per letter] 
 of 19ill ult. toremit what is due to him, to Abel Ar¬ 
 cher of Nantz. I have accordingly ordered him to ere-. 
 dit said Ansiey for 2731 liv. 11 sol. 3 den. and 1 debitj 
 Arthur Ansley for the same, as follows, 
 
 Said Ansley my acct. for balance] l. , 
 
 thereof 25 dollars, equal to 100 L 5 0 
 
 Iivrcs, cxc. at 12 i. per livre J 
 Ditto his acct. for balance thereof,] 
 
 2631 liv. 11 sol- 3 den. exchange 1 131 1 
 
 at lid. per livre - - J 
 
86 [16] WASTE-BOOK, No. II. 
 
 
 Dublin, 12th December, 1803. 
 
 /. 
 
 s. 
 
 
 Received from Adam Bray, master of the Fortune of 
 Bristol, from Cadiz, 150/. for principal and premium of 
 money lent him on bottomry, by Edu ard Haliof Cadiz, 
 to be paid to me, for his account, at the safe arrival of 
 said ship at this port - 
 
 11 th ■■■ -- 
 
 150 
 
 
 
 Received from the following persons, in full for Ed¬ 
 ward Hall’s fruit, viz. /. s. d. 
 
 From A. B. - - - 31 18 
 
 From C. D. - - - 34 16 
 
 17th 
 
 66 
 
 14 
 
 y 
 
 Paid John Johnson in full for the cellerage of Ed¬ 
 ward Hall’s fruit 
 
 2 
 
 _ 
 
 y 
 
 Received from the following persons, in full for Ed¬ 
 ward Hall’s fruit, abating them 2s. per chest, for defect 1 
 in do. viz. 
 
 /. s. d: 
 
 From E. F. - - - 22 19 
 
 From G. H. - - - 14 17 j 
 
 Abatement to E. F. /.I 14 0 | 
 
 -to G. H. 12 0 
 
 
 
 
 OI 5d 
 
 
 
 y 
 
 Sold to Joseph Miller, master of the Bonadventure, t 
 of said ship for 100/. for which received from him 
 
 l. s. d. 
 
 His receipt for the balance of his "1 
 
 acct. of freights, wages, See. on £• 50 0 0 
 
 said ship, due him J 
 
 Cash, for the remainder 50 0 0 
 
 l-'f . . 
 
 100 
 
 
 y 
 
 Received from Lewis Lestock, of London, an account 
 current of my affairs, wherein he charges for the inter¬ 
 est of his advance at 6 per cent per annum, to the first 
 of January next, 1/. 6s. 5rf. English, at lOf per cent, is 
 Irish 
 
 Lewis Lestock of London, hath ordered me per let¬ 
 ter of 23d inst. to debit him in his account for the ba¬ 
 lance due to me in my account, 26/. 10s. Eng. Exc. 
 at 10§ per cent .... 
 
 1 
 
 29 
 
 9 
 
 5; 
 
Sent to Lewis Lestock an acct. curt, and charged hint 
 
 I with Interest of my advance on his affairs, at 6 per cent 
 per annum, to the 1st January 
 
 / Sent to Eben. Pike of Cork, his acct. wherein i] 
 charge him as follows 
 
 1 l. s 
 
 Interest of my advance to 1st 
 January, at 6 per cent per an. 0 1 
 
 Brokerage on my disbursements, 
 at | per cent, is - - - - - 1 
 
 WASTE-BOOS, No. II. 
 Dublin, 31st December 1803. 
 
 [17] 
 
 Laid out these 6 months past, as per book of charges, j 
 
 For Rent ----- 25 
 
 House Expenses - - - 60 
 
 Charges of merchandise (not posted 
 
 in any particular account) - 5 
 
 My pocket expenses 30 
 
 Received from sundries this month, per Cash-book! 320 
 
 Paid sundries this month, per Cash-book 
 
 END OF TOE SECOND WASTE-BOOK. 
 
JOURNAL, 
 
 No. II. 
 
 Dublin, 1st July, 1803. 
 
 ’SUNDRIES Dr. to STOCK /• 3571 04 6^ l. I d. 
 
 For the Total of my effects active, viz. 
 
 Cash, remaining in my hands 
 Claret, for 10 tun remaining on hands 
 Linen, for 40 pieces remaining on hands 
 Wares from Leghorn, for 50 Chests! 
 
 ' Wine and 50 do. Oil on the Dr. side k 
 of Wares from Leghorn - J 
 iHops, for 10 bags Nt. 35C. 
 lVoya. to Nantz per the Dolphin, Robert 1 
 Fisher, master, for 16 Hhds. Tallow, > 
 remaining in Abel Archer’s hands J 
 Bills and Notes, for Mat. Mead’s Note ? 
 payable 1 August, for - J 
 
 '-Luke Floyd’s Note payable > 
 
 10 November, for 40/. J 
 
 Bonds, for Henry Harding’s with inter- > 
 est since 25th March 5 
 
 Bottomry, for Joseph Miller’s contract ) 
 which stands in J 
 
 Ship Providence, for half her first cost 
 Ship Bonadventure, for her first cost 
 Swift and Co. for balance due to me 
 William Warren,for balance due tc 
 
 Loftus and : Co. of Paris my acct. for! 
 balance due to me, being 2024 Liv. J 
 at I2d. per Livre - - J 
 
 Edward Hall, Cadiz,my acct. for 525 7 
 i Dollars, due to me, at 4s. per, is 5 
 [Arthur Ansley, Bilboa, my acct. for > 
 1475 Dollars due to me, at 4s; per 5 
 
 l. s. a.\ 
 263 04 0: 
 300 00 0: 
 60 00 0 
 
 205 00 0 
 178 8 10| 
 231 00 0 
 47 10 0 
 38 16 0 
 590 00 0 
 207 13 4 
 275 00 0 
 400 00 0 
 290 10 0 
 72 18 4 
 
 105 00 0 
 105 00 0 
 295 00 0 
 

 JOURNAL, No. II, 
 
 [2] 
 
 
 Dublin, 1st July, 1803. 
 
 l. s 
 
 
 Stock Dr. to sundries - . /.424 17 2, 
 
 
 
 For the total of my debts passive, viz. 
 
 1. s. d 
 
 To Lewis Lestock, London, for balance ofj 
 my account, being 287/. 3s. 7d. Eng. at 13n 2 2- 
 8£ per cent j 
 
 To Abel Archer, Nantz, for balance myJ 
 account thereof, 250 Livres at 12 d. 1 12 10 0C 
 
 
 
 per - - - - J 
 
 To wares from Leghorn, for sales of 20 ? 
 
 Chests wine and 17 do, Oil - } 101 5 C 
 
 
 
 
 424 17 
 
 .6 
 
 .1 
 
 Arthur Ansley, his acct Spanish wool, Dr. to Cash 
 /. 12 00 00 
 
 Paid charges on 10 bags, nt. 28001b. consigned to me 
 by said Ansley, per the Argos of Bilboa, Thomas 
 Tider master, to sell for his account 
 
 12 — 
 
 
 Cash Dr. to Loftus and Co. of Paris their account 
 /.200 
 
 
 
 Received from Digby and Co. for said Loftus and Com¬ 
 pany’s bill on them, my favour 
 
 200 — - 
 
 .6 
 
 
 
 .2 
 
 Linen Dr to Thomas Nicholson, /.150 o O 
 
 
 -.6 
 
 For 2000 yards, quantity 100 store, bought of him, 
 Payable in 3 months, at 30s. per score 
 
 150^.- 
 
 
 
 
 
 Cash Dr. to Arthur Ansley, his acct. Spanish Wool 
 1.77 0 0 
 
 
 V 
 
 Received from Joseph Williams for 2 bags sold him, 
 it. 5601b. at 2s. 9d per lb. 
 
 • • • ioth i • 
 
 77 —® 
 
 • 6 t 
 
 ' 1 I 
 
 Peter Lacherre, Rouen, his acct. Burgundy Wine, Dr. 
 o Cash ;,80 0 0 
 
 ’aid Charges on 5 tun received per the Eagle Sloop, 
 John Grainger master 
 
 80 — a. 
 
 
 S I 
 
 i 
 
 [ 
 
90 [3j JOURNAL, No. IL 
 
 Dublin, i31h July, 4808. . !■ 
 
 .6 Loftus and Co., of Paris, their acct. Dr. to Sundries 
 _ - - - . - MOO uO 00 
 
 I For their bill on me favour Samuel Lapham, received 
 from him for the following: 
 
 l. s. d, 
 
 • o|To Arthur Anslevof Bilboa.his acct. Span-") 
 
 ish wool, for 2 bags delivered said >80 00 10 
 Lapham, nt. 5<35 lb. at 2s. 10d. per lb. J 
 • 1 To Cash, paid for balance - - 19 19 2 
 
 -:- ; - 1.6th -TT^-1-- 
 
 • 7 Lewis _Lest.ock, London, his acct. wares Dr. to Cash 
 — . ‘ - - - - l ,40 00 00 
 
 100 
 
 Paid Duty, &c. on the following wares received per the 
 Whale of Cork, (George Hartwell master,to sell for 
 his account, viz. 
 
 4 Puncheons single refined Sugar, nt. 32C. 
 
 4 Do. double refined —32 do. 
 
 1 Chest .Green Tea, nt. 20olb. 
 
 1 Do. Bohea do. — 2001b. 
 
 -1--— 18th ;i —-—— 
 
 . 7 Charles Carleton Dr. to Lewis Destock London, his 
 — account wares - - - l .60 00 00 
 
 -7 For 1 Chest Green Tea sold him, nt. 2Q0Jb. payable at 
 
 1 Month, at 6s. per lb. ... 
 
 -1-22nd- 
 
 Loftus and Co. of Paris, their acct. Dr to Claret 
 
 - ' . - /.90 0 0 
 
 g For Anthony Armstrong’s bill on John Barre, of Paris, 
 _ remitted said Loftus and Co. this day, 1800 Livres, at 
 2 12d. perjiyj'e, for which delivered said Armstrong, 
 
 2 tunpiaret, at 45/. per tun - 
 
 -_J-:-25th - : - 
 
 Voyage to London, per the Ann and Mary, Ambrose 
 
 Sutton master, Dr. to Voyage to Nantz, per the Dol- 
 ■ phin, Robert Fisher master, - /.280 00 00 
 
 4c! 
 
 60 
 
 _ y For Cost and Charges of 20 pipes Coghiac Brandy, ac- 
 __ cording to my Orders, shipped by Abel Archer, of 
 _ 4 Nantz, to Lewis Lestock, London, for my account, in 
 return of the nt. proceeds of my 16 hhds. Tallow, 
 ■ 1 amounting per Sides, to 5600 Livres, at 13d. per livre 
 
 280 
 
JOURNAL, No. ft. 
 
 Dublin, 27th July, 1803. 
 
 I For 3 bags sold John Dcmpsy, Nt. 8351b. at 2s; 9d. per 
 l. a. d. 
 
 Cash, received in part - • . - 54- 1 & 3 
 
 Bills and Notes, for said Defnpsy’s Note,) • 
 payable 29th September, for balance 5 
 
 Linen Cloth Dr. to Arthur Ansley,his account Span- 
 , 2 ish Wool - - - /. 119 GO 00 
 
 6 For 3 bags sold James Delap, Nt. 8 101b. at 2s. lOd. per 
 lb for which received from said Dclup 60 pieces 
 Linen, containing 1400 yards, quantity 70 score, at 
 
 Received this month, per Casli-boo 
 
 1 Paid'this month, per Cash-book 
 
 _--——- 1st August-;—- • - 
 
 Arthur Ansley, of Bilboa, his account Spanish Wool 
 
 6 Dr. to sundries - - 378 17 1 
 
 Furnished him with an acct. sales, of his 10 bags, viz. 
 
 1. s. d. 
 
 Charges, (already posted 12) 
 
 3 To commission, for my provision on 390/. > Q . 
 
 17s. Id. (total sales) at 2| per cent y 35 
 To Arthur Ansley, his acct. for Nt. ? „„ j „ 
 
 7 proceeds 5 ° D 
 
 -4th- 
 
 Arthur Ansley, Bilboa, his account Dr. to Cash 
 
 1 Made an abatement to Joseph Williams; for a defect in 
 J. Spanish Wool, sold him and refunded 
 
[5] JOURNAL, No. M. 
 Dublin, 6th August, 1803 
 
 Arthur Ansley, Bilboa, his account Dr. to sundries 
 
 . 1. 241 18 Oj 
 
 jFor the cost and charges of the following wares, 
 signed him per the Providence, David Denham 
 
 l. i 
 
 20001b. Tanned upper Leather at 6|d. per 54 3 4 
 20001b do. sole at 7d. per - 58 6 8 
 
 150 Ox Hides Nt. 123C 2q. at 19s. perC. 117 6 6 
 
 [To Christopher Kingston, for the amt .} 22g 
 
 bought from him, pay. at 6 mo. 5 
 To Cash, paid charges at shipping 6 
 
 i'o commission on the whole, at 2 ; t per cent 5 1 
 
 Christopher Kingston, Dr. to sundries /, 229 16 6j 
 
 [To Arthur Ansley, Bilboa,his acct- for dis.') 
 
 of 229/. 16s. 6d. Amt. of the Leather! , 
 
 and Hides bought of him Acct. said j A ‘ 
 
 Ansley paid 6 months before due J 
 L'o bills and notes, for Mat, Mead's note ) I 
 
 to me, due the 1 st August delivered him $ j 
 
 [To Cash, paid for balance 172 8 7|j 
 
 10th 
 
 | Swift and Co. Dr. to Peter Lacherre, Rouen, his 
 Burgundy Wine - - - - /. 46 0 oj 
 
 [Sold to John Healy, for his bill on said Company, which! 
 T 1 »ve sept into the bank, 2 hhds at 23/. per ! 
 
 Sundries Dr, to Lewis Lestock his account Wares 
 G 1. 115 00 0| 
 
 |For the following sold Richard Ruby, viz l . 
 
 1 Chest Bohea Tea Nt. 2001b. at 6s 6d- per 65 00 oj 
 S C. single refined Loaf sugar at 41. per 20 00 0 
 5 Q. double refined do. at 61. per - 30 00 0| 
 
 115 00 oj 
 
 I Cash, received from him in part - 50 00 oj 
 
 Thomas Nicholson, for an accepted bill on! ,, nn J 
 him payable at 1 month j 5 00 
 
JOURNAL, No. II. 
 Dublin, 15th August, 1803. 
 
 [6] 93 
 
 Lewis Lestock, London, my account, dr. to Arthur 
 [Ansley, Bilboa, my account /.300 
 
 For the cost, &c. 10 bags Spanish woo], consigned by 
 said Ansley, Bilboa. per the Adventure of London, capt. 
 Maddock, per my order, to said Lestock of London, 
 amounting to ! 500 pieces f at 44 d. per, for which 
 Lestock is to credit me in my account, and I credit said! 
 Ansley, at 4s. Irish, is 
 
 • 18th — 
 
 Cash dr. to Charles Carleton 
 
 Lewis Lestock, London, his account dr. to notes pay- 
 de - - - - - /.88 
 
 I For 50 pieces linen cloth, containing 1100 yards, quan¬ 
 tity 55 score, bought of William Walker, acct. said 
 Lestock, at 32s. per score, for wnicii delivered said 
 Walker, my note at 1 month for like sum 
 
 |Cash dr. to sundries 1,91 
 
 Received from Richard Pike, for the following sold 
 m 1. s . d. 
 
 C. single refined loaf sugar at 4/. per C. 20 00 00 
 C. double do. at 6/ per C. 30 00 00 
 
 » Lewis Lestock, London, his acct. wares . 
 
 for amount of the sugars $ 50 00 001 
 
 [To Peter Lacherre, Rouen, his acct. Bur-1 
 
 gundy wine, for 2 hhds. sold said Pike at 146 00 00| 
 2 oL. per hhd. J 
 
 - 28th - 
 
 Robert Runner, dr. to Peter Lacherre, Rouen, his 
 —'account Burgundy wine /.94 
 
 For 4 hluls sold him, payable at 3 months, at 
 10s. per hhd. 
 
 ! 
 
9* [7] J6URNAL, No. II. 
 
 J Dublin, 39th August, 1303. 
 
 William Warren Dr. to Sundries /.173 l 8 
 
 For an assignment on him, from Thomas Devereux, 
 Wexford, in payment of the following. Wares, con¬ 
 signed to him 
 
 l s. d. 
 
 1 Puncheon single refined Loaf sugar, 
 nt. 8C. at 41. per < 
 
 1 do. double do. nt. 8C. at 6 1. per 
 
 32 00 00 
 48 00 00 
 
 y I'o Lewis Lestock, London, his account 
 wares for the amount 
 g To Peter Lacherre, Rouen, his account 
 Burgundy Wine, for 4 hhds. at 23/. per 
 j To Cash, paid Charges at Shipping 
 
 80 00 00 
 92 00 00 
 118 
 
 --31st- 
 
 Cash Dr. to Sundries 1.206 00 001 
 
 Received this month per Cash-book 
 
 Sundries Dr. to Cash - - 7-182 13 91 
 
 Paid this month, per Cash-book 
 
 _ _2d September —■—;-:— 
 
 Lewis Lestock, London, his account Dr. to Sundries 
 7.344 00 00 
 
 For the following Linen consigned said Lestock, Lon¬ 
 don, for his account 
 
 l. <r. d. 
 
 50 Pieces bought 21st ult. and charg-; 
 ed his acct. - - ' 
 
 88 00 00 
 
 l. s. d. 
 
 (To linen, for 190 pieces formerly bought > 
 for my account 5 
 
 1 To Cash, paid: charges at shipping 
 To Commission for my provision on the ? 
 whole, at 2£ per cent J 
 
 229 00 00 
 5 00 00 
 10 11 0 
 
JOURNAL, No. II. [s] $5 
 
 Dublin, 5th September, 1803. 
 
 l. 
 
 S . 
 
 Peter Lacherre, of Rouen, his account Dr. to Lewis 
 Lestock of London, his account - 1221 00 o 
 
 For the former’s draft on the latter, on account of Bur-J 
 gundy wine in my hands belonging to said Lacherre, 
 and that by his order said Lestock hath carried the 
 draft to the debit of his account with me, advised per 
 letter of 30t.h ult. 200.'. Ex. at 10| per cent 
 
 221 
 
 
 Sugar Dr. to Lewis Lestock, London, his account 
 Wares./. 119 uO o 
 
 Taken to my own acct. the remainder of do’s sugar, 
 viz. ' l. s. d. 
 
 13 C. Single refined Loaf sugar at ? • 
 
 51. 10s. per C. 3 49 00 0 
 
 14 do. double do. at 51. per C. 70 00 0 
 
 119 
 
 
 Lewis Lestock, London, liis account Wares Dr. to 
 sundries - - . .. - i. $84 oo 0 
 
 /. s. d. 
 
 To Cash, for charges (not posted before) 5 00 0 
 
 To commission, for my provision on 424/. ? 
 
 (the total sales) at 2) per 3 0 12 0 
 
 To Lewis Lestock, for Nt. proceeds of tea ? 
 and sugars 3 368 8 0 
 
 384 
 
 
 Richard Ruby Dr. to Peter Lacherre, Rouen, his acct. 
 Burgundy Wine /,96 00 0 
 
 Sold said Ruby, payable 6 months, 
 
 4 Hlids. at 24/. per hhd. 
 
 96 
 
 
 Sundries Dr. to Richard Ruby l. 96 00 0 
 
 ' /. a. d. 
 
 Peter Lacherre his acct. of Burgundy, for") 
 dis. of 96/. Amount of Burgundy Wine (. 2 17 7 
 
 sold said Ruby, paid 6 mo. before due J 
 
 Cash, received for balance - - 92 2 s 
 
 1 
 
 96 
 
 
96 [9] JOURNAL, No. If. 
 
 Dublin, 16th September, 1803 
 , 9 ,Ebcn. Pike, Cork, his acct. Dr. to cash l. 50 00 0 
 
 . i Paid Eben. Pike, of Cork, his bill on me, to John Daw¬ 
 son, at sight - - 
 
 50 
 
 -.- ieth- 
 
 . 8 Lewis Lestock, London, his acct. Dr. to cash 
 —.00 16 8 
 
 1 Paid Richard Ruby, for an abatement on 2001b. Bohea 
 Tea sold him the 12th ult. account said Lestock, at 
 Id. per lb. ----- 
 
 -21st- 
 
 Sundries Dr. to Peter Lacherre, Rouen, his account 
 Burgundy Wine - - - /. 94 o 0 
 
 For 4 hhds sold Wm. Walker at 231. 10s. per 
 
 l. s. d. 
 
 ..8 Notes payable,for my note to said Walker,? g 
 and now taken up 5 
 
 -1 Cash, received for balance 6 00 00 
 
 Peter Lacherre, his account Burgundy Wine Dr. to 
 [Sundries - - - - l. 385 2 
 
 Sent him an account Sales, viz, 
 
 • 1 To cash, for charges (not before posted) 
 ’ s To commission, for my provision 4681, \ 
 (the total sales) at per cent $ 
 ■ 4 To Peter Lacherre, Rouen, his acct. for } 
 Neat proceeds of 20 hhds. 5 
 
 l. s. d. 
 7 4 00 
 11 14 00 
 366 4 5 
 
 353 
 
[10] 
 
 JOURNAL, No. II. 
 
 Dublin, 26 th September, 1803 . i /. 
 
 4 Peter Lachcrre, Rouen, his acct. dr. to Sundries 
 ----- /.240 
 
 for the Costand Charges, &c. of the following wares 
 bought of Charles Carleton, and consigned said La- 
 cherre, per the Hopeful, George Quarrel master, for 
 his account and risk, viz. i. s . d. 
 
 6 hhds. tallow, nt 3 ton at 30/. per ton 90 00 00 
 24Uulb. tanned upper leather at 7d. per lb. 70 0(. 00 
 24001b. sole do. at 6d| per 6 5 00 00 
 
 225 00 00 
 
 3 
 
 To bills and notes, passed said Carleton 1 
 John Dempsy’s note payable the 29t< W 
 inst. for J 
 
 Luke Floyd’s payable the 10th Nov. 40n / 
 (discounting it at 6 per cent per anil.) 3 
 To cash for the remainder 
 To do. for duty and fees, &c. 
 
 To commission, for my provision at 21 per 
 cent thereon 
 
 l. a. d. 
 60 00 00 
 
 39 14 3 
 125 5 9 
 
 9 3 0 
 ^ 5 17 00 
 
 29th 
 
 240 
 
 Lewis Lestock, London, his account dr. to sundries 
 8 /.248 6 10 
 
 For William Warren’s bill on Digby and co. to me, at 
 10 days sight, remitted said Lestock, 225/. Eng. Exc. 
 at 10 £ per cent, for which delivered said Warren as 
 under /. s. d. 
 
 3 To William Warren, for my receipt to? 
 
 ) him in full for balance of his account 3 ° 0 
 
 jTo cash, paid him the remainder 2 6 10 
 
 248 
 
[11] JOURNAL, No. II. 
 
 Dublin, 30th September, 1S03. 
 
 Cash dr. to sundries 1.99 2 5 
 
 Received this month, per Cash-book 
 
 99 2 S 
 
 Sundries dr. to cash 1.204 16 3 
 
 Paid this month per Cash-book 
 -.-October 1st —-— 
 
 204 161 « 
 
 Cash dr. to Bonds l -IS 0 0 
 
 . 5 Received from Henry Harding, for half a year’s 
 interest on his bpnd - 
 
 15; 
 
 I—--:---T— 2nd ——•----- 
 
 • S J Lewis Lestock, London, my account, dr. to voyage 
 —jfrom Nantz Jo London 1.331 17 6 
 
 7 Received from him, sales 20 pipes brandy, consigned 
 i o him in the Ann and Mary, Ambrose Sutton, mas¬ 
 ter, for my account, neat proceeds amounting to 1.300 
 Eng. at 1Q| per cent, is 
 
 331 
 
 17 « 
 
 Bills and notes dr. to Lewis Lestock, London, my ac¬ 
 count - - - - 1.177 0 0 
 
 For his bill on Thomas Preston, for 1771. Irish, in part 
 of the above brandy, payable to my order the 20th 
 instant, value 1601. Eng. at do. Exc. which said Pres¬ 
 ton has accepted. 
 
 ----—--- 5th —-- 
 
 James Pearson, of Barbadoes, bis account Rum, Dr. 
 to Cash - - - 1-230 00 
 
 177 
 
 Paid Duty, Freight, 8cc. on 20 tun, containing 2200 
 gallons, consigned to me by said Pearson, Barbadoes, 
 per the Bonadvcnture, Joseph Miller master, to sell 
 for his account - . - - - 230 
 
 ---6th- ; - 
 
 Sugar Dr. to Bottomry Contracts 1.230 
 
 Received from Captain Joseph Miller, master of the 
 Bonadventure galley, 20 hhds. Sugar, neat 10 ton, in 
 payment of 2001. principal and premium formerly 
 lent him on bottomry - - - 230 
 
JOURNAL, No. II. [ 12 ] 
 Dublin, 8th October, 1803. i 
 
 Sundries Dr. to Edward Hall, of Cadiz, my account 
 1 .107 3 9 
 
 For my bill on said Hall, favour Thomas Nicholson at 
 Usa. being for balance due to me of my account 525 
 Dollars, exc. at 49 d. per Dollar, for which received 
 from said Nicholson the following 
 
 l. i. d. 
 
 Thomas Nicholson for his receipt to me in ? nn nn 
 full for balance due to him 5 ° 
 
 Cash for the remainder - - 22 3 9 
 
 ---- 10th —- 
 
 • 4 Peter Lacherre his account Dr. to Robert Runner 
 — 1. 94 00 00 
 
 •8 For the amt. of said Runner’s account, being what he 
 owedme for Burgundy, as he has died in such circum¬ 
 stances, as makes it lost beyond recovery, which is 
 
 -- : -14th--- 
 
 , 9 Eben. Pike, of Cork, Dr. to Swift and Co. L 100 00 00 
 
 . 3 For his bill on me to Thomas Bell, at 10 days sight, for 
 " which delivered said Bell, my draft on Swift and Co. 
 his favour ..... 
 
 17th ‘ 
 
 Cash Dr. to sundries - - 300 00 00 
 
 /. d. 
 
 4 To bills and notes, received from Thomas') 
 Preston, for Lewis Lestock’s bill on him l 
 I accepted the 2nd inst, J 
 
 9;To Eben. Pike, Cork, received his draft,T 
 at sight, presented to said Preston this k 
 Day J 
 
 177 00 00 
 
 123 00 00 
 
*00 [is] JOURNAL, No. II. 
 
 Dnl)]>i!. litli Ocfober, 1803. 
 
 Sundries Dr. to sundries l. 224 y 00 
 
 For the following received from Richard Pike, for 
 which delivered him the undermentioned 
 
 l. s. d. 
 
 . 6 Loftus and Co. or Paris, their account, for"1 
 
 their bill on me to William Warren at 1200 00 00 
 sight J 
 
 . 1 Cash, received for balance 24 9 00 
 
 224 9 00 
 
 . 2 To Hops for 2 bags nt. 7C. at 61. perC. 
 
 . 2 To Claret tor 3 tun ,.i .51. per tun 
 .910 sugar for 1 hhd. Barbadoes,nt 9[C. at' 
 
 42 00 00 
 135 00 00 
 14 5 00 
 
 . 9 ]-4C. Double refined Loaf at 61. per 
 
 .20 •'•arcs from Leghorn, for 4 chests Flo- ] 
 j rence Wine at 21. 6s. per ( 
 
 24 00 00 
 9 4 00 
 
 -23d- 
 
 . slLewis Lestock, London, Dr. to sundries l. 100 15 ool 
 
 Paid for his honour, a bill drawn by him on Richard Ru¬ 
 by, and protested by Francis Lynam for non payment 
 l. s. d. 
 
 , 1 To Cash, for the bill and charges 100 5 00 
 
 3 t o commission acct. for brokerage thereon 00 10 0 
 
 —--26th- 
 
 Sundries Dr. to James Pearson, his account Rum 
 
 i. 22 00 OC 
 
 For the following received from Thomas Bell, for which 
 dilivered him 1 puncheon, quantity 110 Gallons, at 
 4s. per 
 
 /. s. d. 
 
 . 6 Abel Archer, of Nantz, my acct. for said' 
 Bell’s bill on Samuel Spence my favour, 
 remitted said .Archer,for balance of my 
 account, 2501ivres, exchange at I2§rf. j 
 per livre J 
 
 . 1 Cash, received the remainder 
 
 13 00 5 
 
 8 19 7 
 
JOURNAL, No. II. 
 Dublin, 2Stli October, 1S03. 
 
 [14] 101 
 
 , 4 ! Bills and notes Dr. to sundries A324 3 9 
 
 _ For the two following bills, received from Loftus and 
 i Company, Paris, viz. 
 
 .3 To Loftus and Co. my acct. for their" 
 Bill of the 28th Current, N. S. 
 on Digby and Co. Dublin at Usa. 
 Value 2024 Livres Tournois (the 
 balance of my account with Do.) 
 at 12£d. per, accepted by Digby 
 and Co. 
 
 . 6 To Loftus and Co. their acct. for a" 
 Bill on Digby and Co. London pay. 
 1st Dec. 6 S. for 200/. Eng. at 10 
 per cent, with orders to get it dis¬ 
 counted at 6 per cent per Annum, 
 which Bill, on said terms, 1 keep 
 for my own account, and is 
 
 ---31st- 
 
 .1 ’Cash Dr. to sundries 
 
 Received this month, per Cash-book 
 Sundries Dr. to Cash 
 . 1 Paid this month, per Cash-book 
 
 /.320 5 0 
 
 sro 12 
 
 4 
 
 320 5 o 
 
 (-November 3d- 
 
 , g Abel Archer, Nantz, his account Dr. to Lewis Les- 
 _tock, London, my account /,110 5 o 
 
 . 5 'Received advice from Eben. Pike, Cork, that he has ac¬ 
 cording io my orders shipped in the Success of said 
 place, John Rovermaster,forNantz, 150 barrels beef, 
 for the account and risk of said Archer, and that for 
 the cost &c. (amounting to 110/. 5,.) he has drawn 
 on Lewis Lestock, London, for my acct. a bill of 100/. 
 Eng. (being the value) at 10i per cent. 
 
lot [is] JOURNAL, No. It 
 Dublin, 5th November, 1803. 
 
 9] Edward Hall, Cadiz, his account fruit Dr. to Cash 
 - - *.36 0 0 
 
 PaidDuty,Freight, Sec. here, 70 chests Seville Oranges, 
 30 chests Lemons, received per the Providence, 
 David Denham master, consigned to me by said Hall, 
 to sell for his account ... 
 
 -8th- 
 
 Ehen. Pike, of Cork, Dr. to Sundries *.85 0 0 
 
 .9 
 
 For his bill on me to Thomas Williams, at sight, re¬ 
 ceived from said Williams for the following 
 
 *. s. d. 
 
 To Hops for 3 bags wt. 10C. 2q. at 61. per 63 0 0 
 *2.To Claret, 2 hhds. at 11*. per 1 22 0 0 
 
 —-_ 10 th--- 
 
 Edward Hall, Cadiz, his account Dr. to Edward Hall, 
 • 8 his account fruit - - - 1.21 0 u 
 
 For 10 chests Oranges and 5 chests Lemons, being 15 
 • 9 chests, at 28s. per, bartered with Charles Carleton for 
 24 barrels beef, at 17s. 6d. which I keep for account 
 of said Hall .... 
 
 -13 th- 
 
 Edward Hall, Cadiz, his account Dr. to sugar 
 8 - ' - - - *.22 15 0 
 
 For 26 barrels beef, bought of Christopher Kingston, at 
 17s. 6d. per, for which delivered him 
 .9 l. t.d. 
 
 1 Hhd. Barbadoes sugar,nt.9-tC. at30*. perC. 14 5 0 
 
 2 C. Single refined loaf sugar at 41. 5s. per C. 8 10 0 
 
JOURNAL, No. II. [12] 
 
 Dublin, 16th November, 1803. 
 
 Sundries Dr. to sundries /. 30 16 Ol 
 
 [For the following, received from Richard Ruby, forj 
 which delivered him as under 
 
 (Bills and notes, for John Clark’ 
 said Ruby, paya. 10 Jan. 
 deducted discount ' " 
 
 (Cash for balance 
 
 To Edward Hall, his account fruit, for 5 1 
 chests Seville Oranges and 2 chests >■ 9 16 0| 
 
 Lemons, at 28s. per chest J 
 
 [Hops, for 1 bagNt. 3C. 2q. at 6/. per 21 00 00| 
 
 ohn Clark’s note to] 
 0 Jan. next, for 30/. J. 
 at 6 per cent J 
 
 I Cash Dr. to ship Providence I. 45 ( 
 
 Settled accounts with David Denham, master of saidl 
 ship, and received from him my half balance of his 
 account of freight, wages, disbursements, £cc. 
 
 Cash Dr. to bills and notes /. 325 
 
 [Received from Digby and Co. of Dublin, in readyj 
 'money for the two following bills received last month, 
 and then posted, viz. 
 
 /. 3 . 
 
 One the draft of Loftus and Co.*| 
 
 Paris, on said Digby, accepted A 105 8 
 the 28th ult. and due this day J 
 
 The other bill of 200/. Eng. on] 
 
 Digby and Co. of London, paya. j 
 1 Decern, which said Digby’s ofA 219 12 
 Dublin have discounted at 6 per j 
 C.perann.ex. 10 per C. is here J 
 
[IT] JOURNAL, No. II 
 
 Dublin, 23d November, 1803. 
 
 8 j Edward Hall, Cadiz, Dr. to sundries 
 
 . 7: To Charles Carleton, bought of him at 3 months 
 
 12001b. Tanned upper Leather, at > 
 6UI. per lb. 5 
 
 12001b. sole Leather, at 6|d. per lb. 
 
 Which I have shipped in the Provi¬ 
 dence, David Denham, master, to¬ 
 gether with 50 barrels beef hot. the 
 10th and 13th instant, and then 
 charged and consigned the whole to 
 said Hall, Cadiz, for his account 
 and risk : 
 
 To Cash, paid duty and charges on the whole'3 10 ol 
 |To commission, for my provision on do.) 
 
 ^percent $ 21 
 
 Charles Carleton Dr. t 
 
 l. 65 00 0 
 
 [Paid what was due to him for tanned Leather, bought 
 and posted yesicrday, he allowing me 3 months dis¬ 
 count on 63/. at. 6 per cent per annum for my own 
 account ' 
 
 To Profit and Loss for discount 
 To Cash, for the balance 
 
 
 [Received from him James Comerford’s bill on said] 
 Swift and Co. my favour, which they made good 
 me in account 
 
 Ij'Cash Dr. to sundries 1.37 1 1 
 
 [Received this month, per Cash-book 
 
 Sundries Dr. to Cash 
 , i Paid this month, per Cash-book 
 
 l. 103 10 6 
 
 10310 
 
JOURNAL, No. XI. 
 Dublin, 1st December, 180S. 
 
 [ 18 ] 
 
 Sundries Dr. to sundries 
 
 Cash received in part 
 4,Bills and Notes, for Charles Carleton’ 
 notes to me payable 1st February,dc- 
 | ducting discount at 6 per c 
 ;Ben. Bewley, for the balance 
 
 
 To James Pearson his account Rum, for > 
 
 I 1 Punch, qt. 108 gallons, at 4s. per • J 
 To Edward Hall, his acct. fruit for 3] 
 chests Oranges and 1 do. Lemons L 
 at 28s. 6d. per - . . J 
 
 jTo Hops for 4 bags Nt. 14C. at 6/. per 
 To sugar for 1 hhd. Barbadoes Nt. 10IC.) 
 at 32s. per C. - - £ 
 
 l. i. 
 
 15 10 
 
 49 10 
 63 2 ol 
 128 2 0 
 
 84 00 
 16 16 0| 
 
 Account of owing persons Dr, to Edward Hall his 
 [account of fruit - - - . 1.107 6 0 
 
 For the remainder sold to several on Credit, 
 Chests Oranges 
 
 7 Chests Lemons 
 16 Chests Oranges 
 
 and 
 
 8 do. Lemons 
 
 12 Chests Oranges 
 and 
 
 5 do. Lemons 
 
 9 Chests Orange 
 
 |^at 29 per 31 
 ^j-at 29 per 34 
 j-at 29 per 24 
 |^at 29 per 15 19 oj 
 
[19] JOURNAL, No. H. 
 Dublin, 7tli December, 1803. 
 
 Edward Hall, Cadiz, his account fruit Dr. to sundries, 
 - 1 . 107 16 e) 
 
 Closed said account, and sent him an account sales, 
 
 To Cash, paid charges (not posted) 
 
 1 o John Johnson, for 1 month’s cellerage 
 To commission, for my provision on > 
 i 1431. 16s. at 2^ per - - y 
 
 |To Edward Hall his account for Nt.l 
 proceeds of 70 chests Oranges V 
 and 10 do. Lemons J 
 
 - 9th - 
 
 Sundries Dr. to Abel Archer, of Nantz,liis account, 
 /. 136 11 6 
 
 [For so much due to Arthur Ansley of Bilboa, which he 
 has ordered me per letter of 19th ult. to remit to said 
 Archer; accordingly I have ordered him to Credit 
 said Ansley for 2731 11 3Livres, and I debit Arthur 
 Ansley for the same, as follows, 
 
 Said Ansley my acct. for balance! 
 thereof 25 dollars, equal 100 l 
 Livres, Exa. at 12d per Livrc.J 
 .Ditto his acct. for balance thereof! 
 2631 Liv. 11 sol. 3 den. Exa. at V 
 12d. perLivre J 
 
 /. s. d. 
 
 - 12 th - 
 
 Cash Dr. to Edward Hall, Cadiz, his account 
 
 1 .150 00 0 
 
 Received from Adam Bray, master of the Fortune of 
 Bristol, from Cadiz, for principal and premium lent 
 him on Bottomry, by Edward Hall, Cadiz, to be paid 
 to me, for his account, at the safe arrival of said ship 
 at this port .... 
 
JOURNAL, No. II. [20] 
 
 Dublin, lifli December, 1803. 
 
 Cash Dr. to account of owing persons l. 66 14 0 
 
 Received from the following persons, in full for Edward 
 Hall’s Fruit, viz. 
 
 1. s. d. 
 
 From A. B. - - 31 18 00 
 
 FromC. D. 34 16 00 
 
 10 
 
 --— irth 
 
 John Johnston Dr. to cash, 
 
 /. 2 00 00 
 
 Paid him for Cellerage of Edward Hall’s Fruit. 2 
 
 -;-- isth- 
 
 Sundries Dr. to account of owing Persons /. 40 12 0 
 For what was due by the following persons, for Edward 
 Hall’s Fruit, abating them 2s. per Chest, for defect in 
 
 i. s. a. 
 
 Cash received - - - 37 16 00 
 
 Edward Hall his account for abatements 2 16 oo 
 
 10 
 
 40 12 00 
 
 l. s d. 
 
 Of E. F. - - - 24 13 00 
 
 OfG.H. - - - 15 19 00 
 
 -- 23d----- 
 
 Sundries Dr. to Ship Bonadvcnture /. loti 00 
 For i of said Ship sold Joseph Miller, master, which 
 he has paid me for as follows, 
 
 l. s. d. 
 
 . i Ship Bonadventurc for his receipt for thel 
 
 balance of his account of Freights, l 50 00 00 
 Wages, Sec. on said Ship, due to him J 
 . 1 Cash, for the remainder 50 oo oo 
 
 40 
 
 100 
 
[22] JOURNAL, No. II. 
 Dublin, 29th December, 1803. 
 
 168 
 
 10 Profit and loss Dr. to Lewis Lestock London,my acct. 
 —. 1. 19 2 
 
 • 1 Received from him an account current of my affairs, 
 wherein he charges for Interest of his advance, at 
 6 per cent per Annum, to the first of January next, 
 11.6s. 5d. English at i0~ per cent, is Irish 
 
 . 5 Lewis Lestock of London, his account Dr. to do. my 
 
 — account - - - - /. 29 s 7| 
 
 . 8 For balance due to me on the latter account carried to 
 his Debit in former, pursuant to his letter of the 
 23rd. inst. 261. 10s. Eng. exchange at 10j per cent 
 
 ---31st --- 
 
 Lewis Lestock London, his account Dr. to profit and 
 loss - - - - 1.2 12 00 
 
 10 
 
 Sent him an account Current,and charged him with the 
 Interest of my advance on his affairs, at 6 per cent 
 per Annum to the first January 
 
 , 9 Eben. Pike, Cork, Dr. to profit and loss 1.2 1 41 
 
 10 
 
 Sent him his account current, wherein I charged him 
 as follows, , 
 
 1 . a. d. 
 
 For interest of my advance to the 1st 
 January, at 6 per cent per ann. 0 17 10 
 For Brokerage on my Disbursements, 
 fttf percent,is , - 13 6 
 
Profit and loss dr. to cash 
 
 1.120 
 
 Laid out these 6 months past as per book of charges,! 
 
 Viz. 
 
 l. a. d. 
 
 For rent .... 
 
 25 0 0 
 
 House expenses ... 
 
 60 0 0 
 
 Charges merchandize (not posted ii 
 
 a any 
 
 particular account) 
 
 5 0 0 
 
 My pocket expenses ■ - 
 
 30 0 0 
 
 Cash dr. to sundries ... 
 
 /. 320 
 
 Received this month, per Cash-book 
 
 - 
 
 JOURNAL, No. II. [23] 
 Dublin, 31st December, 1803. 
 
 Sundries dr. to cash 
 I Paid this month, per Cash-book 
 
 END OJP THE second journal. 
 
THE ALPHABET TO THE LEGES, No. IT. 
 
 A. 
 
 ! B - _ 1 I 
 
 Fo. 
 
 Ansley Arthur m. a. 
 Archer Abel m. a. 5 
 Ansley Arthur A. a. 
 Archer Abel A. a. 5 
 Ansley ArthurAa ? 
 
 Spanish wool 5 
 Accountof owing? 
 persons J 
 
 Fo 
 
 Bills and Notes - 4 
 
 Bonds ... 3 
 
 Bottomry - 5 
 
 Bewley Ben. • 9 
 
 Balance - 11 
 
 | Fo. 
 
 1 Cash “ - 1 
 
 ; Claret - - 2 
 
 Commission - 8 
 Carleton Charles 7 
 
 D. 
 
 E. 
 
 F. 
 
 Fo. 
 
 ' 
 
 Fo. 
 
 Fo. 
 
 G. 
 
 H. 
 
 1. 
 
 Fo. 
 
 Fo. 
 
 Hops 2 
 
 Hall Edward m. a. 4 
 Hall Edward h. a. 8 
 Hall Edward A. a. ? 0 
 Fruit " 5 y 
 
 Fo. 
 
 Johnston John 10 
 
 K. 
 
 L. 
 
 M. 
 
 Fo. 
 
 Kingston Chris. 7 
 
 Fo. 
 
 Linen Cloth 2 
 
 Loftus and Co. m. a. 3 
 Lacherre Peter h.a. 4 
 Lestock Lewis m. a; 5 
 Loftus and Co. t. a. 6 
 Lestock Lewis'A.? _ 
 a. Wares $ 7 
 
 Lestock Lewis h. a. 8 
 Lacherre Peter A. ? g 
 a. Burgundy J 
 
 Fo. 
 
THE ALPHABET TO THE LEGER, No. II. 
 
 " N. ' 
 
 0. 
 
 P. 
 
 Fo. 
 
 Nicholson Thomas 6 
 Notes payable 8 
 
 Fo. 
 
 Fo. 
 
 Pike Eben. 9 
 
 Pearson James h .) Q 
 o. Rum S 9 
 
 Profit and Loss 10 
 
 Q. 
 
 R. 
 
 S. 
 
 Fo. 
 
 Fo. 
 
 Ruby Richard 8 
 
 Runner Robert 8 
 
 Fo. 
 
 Stock - - 1 
 
 Swift and Company 3 
 Ship Bonadventure 5 
 Ship Providence 5 
 Sugar - 9 
 
 T. 
 
 V. 
 
 w. 
 
 Fo. 
 
 Fo. 
 
 I Voyage to Nantz . 
 per the Dolphin 
 
 Voy. from Nantz’ 
 to Lon. per the . 7 
 
 1 Ann and Mary 
 
 ! 
 
 Fo. 
 
 Wares from ? 2 
 
 Leghorn 5 
 
 Warren William 3 
 
 X. 
 
 Y. 
 
 Z. 
 
 Fo. 
 
 Fo. 
 
 Fo. 
 
 Q 
 
114 
 
 [1] LEGER, No. II. 
 Stock 
 
 July 1 To Sundries for the Total of my effects and 
 Debts passive 
 
 To balance for my neat capital - 1 
 
 July l To Stock, remaining in my hands per Leger 
 A 
 
 31 To Sundries received this month per Cash- 
 Book 
 
 Aug-31 To Do. - per do. - 
 
 Sept:no:To Do. - per do. 
 
 Oct. -31:To Do. - per do. 
 
 -Nov.j3ojTo Do. - per do. 
 
 Dec/3ljTo Do.' - • per dp. 
 
July (31 
 Augjsi 
 Sept’30 
 Oct. [31 
 Nov.| 30 
 Pec. 31 
 
 LEGEB, No. H. [l] 
 Contra Cr. 
 
 By sundries, for the total of my effects andl 
 , ■ debts active - 
 
 !By profit and loss, for my neat gain these 6j 
 months past 
 
 Contra Ci 
 
 By sundries paid this month per Cash-book 
 By do'. - per do. 
 
 By do. - per do. 
 
 By do. - per do. 
 
 | By do. - per do. 
 
 By do. - , per do. 
 
 I By balance in my hands 
 
 
liEGEB, No. IX. 
 
 July l |to stock on hands, per balance 
 j • Leger A - - 
 
 i o profit and loss gained hereby 
 
 Linen Cloth, Dr. 
 
 Pieces 
 
 1 To stock on hands, per balance Leger A | 40 l 60 
 t o Thomas Nicholson, for - I 90 6 150 
 
 To Arthur Ansley, his account Spanish | 
 
 wopl received in barter • j 60 6 119 
 
 1803 Wares from Leghorn, 
 
 July I 1 To stock, for cost of 
 3 1 TO balance, for sales of 
 
 July 1 To stock on hands, per the balance Leger 
 To profit and loss gained hereby 
 
LEGER, No. H. 
 
 July {22 j 
 Oct. 
 
 Sept I 
 
 Contra 
 
 |By Lewis Lestock his account, ship. I 
 1 pedforhim 
 
 By Loftus and Co. sold Anthony 
 Armstrong 
 
 By sundries, sold Richard Pike 
 ByEben. Pike, sold Tho. Williams 
 By balance remaining on hands 
 
 Contra 
 
 Chests 
 
 
 Flor. Wine Oil. 
 
 By stock, for sales of 
 
 20 
 
 17 
 
 By sundries, sold Richard Pike 
 
 4 
 
 By balance, for cost of 
 
 SO 
 
 50 
 
 
 n 
 
 67 
 
 
 
 
 Contra 
 
 fly sundries, sold Richard Pike 
 By Eb?n. Pike, sold Tho. Williams 
 By sundries, sold Richard Ruby 
 By sundries, sold Benjamin Bewley 
 
415 
 
 [3] LftGER, No. M. 
 
 Commissiott 
 
 To Profit and Loss, gained by this account 101 61 5 i 
 
 July 1 To stdck, due me per balance Legcr A 1 290 io 
 
 Aug 14 To Peter Lacherre, his acct. Burgundy, for 
 
 j johh Healy’s draft on you - - 6 46 | 
 
 Nov. 28 Toi Eben. pike, for J. Comerford’s draft on you 9 100 
 
 July 1 1 To stock due me per Leger A. 
 
 Aug 29 To;Le;wis Lestock, his account Wares for ai 
 j ; Assignment to said Warren 
 
 Jui. 11 'To! stdck, due me per balance Le- d. 
 
 f j j gerlA' - 2024 13] ! 10 1 
 
 ; [To profit and loss gained by Exc. - — 10 4 
 
LEGER, No. H, 
 
 Aug 1 By Arthur Ansley,his aect.T 
 
 Spanish Wool, for my l 390 17 1 a 
 Provision on - J 
 
 6 By Do. Anslev his acct. for ) „ 
 
 . my Provision on $ 236 0 0 at 
 Sep. 2 By Lewis Lestock his acct. ) . ' 
 
 for Do. on - \ 422 0 0 at 
 
 9 By Lewis Lestock his acct. ? 
 
 Wares, for Do. on $ 424 0 0 at 
 24 By P. Lacherre his acct.) 
 
 Burgundy for Do. on 5 468 0 0 at 
 26 By Peter Lacherrehis acct.) „„ 
 
 for Do. on - £ 234 3 0 
 
 Oct. 23 By Lewis Lestock his acct.) „„ 
 
 for Do. on a Bill of $ 100 0 0 at 
 Nov. 23 By Edward Hall, Cadiz,his ) .. .„ 
 
 acct.forDo. on sundries $ 112 5 0 a< 
 Dec. 7 By Do. h. a. fruit, for Do. on 143 16 0 at 
 
 Oct. 14 By Eben Pike for my draft on you to Thomas 
 Bell 
 
 By balance, due me - 1 
 
 Sept 29 By Lewis Lestock his accourft, for my receipt! I 
 I to you for balance of this account I 8 246 
 
 Toum. Ex. 
 
 Oct. 28 By Bills and Notes, for your bill I Id. 
 
 onDigbyandCe. - 1 2024 121 j 105 
 
ISO 
 
 1803| 
 
 July 
 
 J803| 
 
 July 
 
 I)ec. 
 
 1803 
 
 Sept 
 
 1803] 
 
 July 
 
 [4] 
 
 LEGER, No. H. 
 
 lEdward Hall, Cadiz, M. A. Dr. 
 
 Dollars Ex. 
 iTo stock, due me per balance Le-1 ] s. 
 
 gerA - . 523 3i 
 
 [To Profit and loss gained by Exc. | — j — 
 
 Arthur Ansley, Bilboa, M. A. Dr. 
 
 Dolls. Exc. 
 
 To stock, due me per balance Le- 
 gerA - - | 1475 
 
 To Abel Archer, Nantz, his acct. 
 for balance hereof carried to the 
 Credit of that account 
 
 Peter Laeherre, H. A. Di 
 
 |To Lewis Lestock his acct. for your Bill o 
 him 2001. English Exchange at 10 per cer 
 To Sundries, Shipped in the Hopeful Galley 
 |To Robert Runner, for the bal. of account lost! 
 
 Yoyage to Nantz, per the Dolphin Dr. 
 
 To stock, for 16 hhds. Tallow consigned Abell 
 Archer .... 
 
 To Profit and Loss, gained hereby 
 
 To stock ferTho.Trusty’spaya.l Aug. for 50/. 
 To do. for Luke Floyd’s pay. 10 Nov. for 40/. 
 To A. Ansley h. a. Sp. wool for J. Dempsy’snote 
 ToL.Lestockmyacct. for his billon T. Preston 
 To Lioftus and Co. my acct. for their bill on 
 Digby and Company here 3024 Livres 
 Tp do. their acct. for their bill on Digby’s 
 To Sundries, for John Clark’s note payable 10th 
 January for 30/. ... [ 
 
 To do. for Cha. Carleton’s pava. 1 Feb. for 50/. 
 To Profit and Loss, gained hereby 
 
LEGER, No. II. 
 
 1803 I Contra Cr. l - :«• d. 
 
 I Dollars at j 
 
 Oct. 8By Sundries, for my Bill on you | I d. 
 
 I favour Thomas Nicholson - 5 35 49 107 3 9 
 
 , sm Contra Cr. 
 
 ' I Pes. Eight at ' 
 
 Aug- 15'ByLewis Lestockmy acct. foramt. j i s. 
 
 ° I Invoice of 10 bags Spanish 
 Wool, consigned him per my | 
 order - - " I 1500 4 5 300- 
 
 Scpt ; 24 : By his acct. Burgundy Wine, for nt. Proceeds 1 ] 
 
 I of 20 hhds. per the Eagle - 6 366 4 3 
 
 By balance, due me - - 11. 188 15 7 
 
 July By Voyage from. Nantz to London perthe Ann j | 
 j I and Mary, for nt. Proceeds 16 hhds. tallow I 7 280 — 
 
 Aug! 7 By C. Kingston, passed him Mat. Mead’s Note ; 
 Sept ,26 By Peter Lacherre his account passed Charles 
 | Carleion, John Demsy’s Note - < 
 
 |By do. passed said Carleton Luke Floyd’s ‘ 
 Oct. 17 By Cash, received fr. L. Lcstock on T. Preston : 
 Nov. 20 By do. received from Digby for Loftus and Co. 
 
 on them - - - - : - 
 
 By do. received from do. Loftus and Co. oh 
 Digby London - . - - 
 
 Dec. 31 By balance, for John Clark’s Note payable 10 
 January for 307: - - 1 
 
 By do. for Chs. Carleton’s payable 1 Feb. for 507. - 
 
LEGER, No. II. 
 
 July 1 To Stock, for Henry Harding’s dated the 25th 
 
 March last. 1 500 
 
 To Profit and Loss, gained hereby - '0 15 
 
 July 1 To Stock for Captain Miller’s Contract in my 
 
 hands 1 207 13 . 
 
 To Profit and Loss, gained hereby - 10 22 6 i 
 
 July 1 To Stock for half Cost of said Ship 
 I [To Profit and Loss, gained hereby 
 
 1803 Ship Bouadventure Dr. 
 
 July l To Stock, for cost of said vessel - 1 
 
 Dec. 23 To said ship for Captain Miller’s receipt in full 
 
 for Freight and Disbursements - 5 
 
 Lewis Lestock, of London, m. 
 
 I 
 
 5 To Arthur Ansley my acct. 1 1. i 
 for amt. Invoice of 101 
 Bags Spanish Wool, con- 
 , signed you by said Ansley I 
 of Biboa per my Order 27; 
 
 2 To Voyage to London per I 
 the Ann and Mary, for 1 
 Nt. Proceeds of 20 Pipes 
 Brandy 30C 
 
USGEB, No. II. ffij 
 
 isos’ 
 
 1 Contra 
 
 
 Cr. 
 
 
 l. 
 
 Oct 
 
 
 ; By Cash, received for half a.year's Interest on 
 
 
 
 
 
 said bond 
 
 
 
 1 
 
 15 
 
 
 
 By balance, for amount of said bond 
 
 
 11 
 
 500 
 
 1303 
 
 
 Contra 
 
 
 Cr. 
 
 
 — 
 
 Oct. 
 
 6 
 
 By sugar, received from Captain John Miiler, 
 
 
 
 
 
 10 ton Barbadoes sugar 
 
 
 
 9 
 
 230 
 
 1803 
 
 
 Contra 
 
 
 Cr. 
 
 
 
 Nov. 
 
 18 
 
 By Cash, for my half balance of freights, 8cc, 
 
 
 
 
 
 from the master 
 
 
 
 
 45 
 
 
 
 By balance, for my half cost of said ship 
 
 
 11 
 
 275 
 
 320 
 
 1803 
 
 
 Contra 
 
 
 Cr. 
 
 
 
 Dec. 
 
 23 
 
 By sundries, for | of said ship sold Captain 
 
 
 
 
 
 Miller 
 
 
 
 
 loo 
 
 
 
 By Profit and Loss, for wearing, age, &c. 
 
 
 10 
 
 50 
 
 
 
 By balance, for | of her present value 
 
 
 16 
 
 300 
 
 
 
 
 
 
 
 
 1803 
 
 
 Contra 
 
 
 Cr. 
 
 
 
 
 
 
 English Exc. 
 
 
 
 July 
 
 1 
 
 By stock, due to you per Le- 
 
 
 
 
 
 
 ger A 
 
 287 3 7 
 
 8 i 
 
 
 311 
 
 Oct. 
 
 2 
 
 By bills and notes, for your 
 
 
 
 
 
 
 
 bill on Thomas Preston 
 
 160 00 7 
 
 10# 
 
 
 177 
 
 Nov. 
 
 2 
 
 By Abel Archer his acct. for 
 
 
 
 
 
 
 Eben. Pike’s bill on you 
 
 100 00 0 
 
 10A 
 
 8 
 
 110 
 
 Dec. 
 
 29 
 
 By Profit and Loss for Inter* 
 
 
 
 
 
 
 
 est on this acct. per abst. 
 
 By said Lestock his acct. for 
 
 l 6 5 
 
 10- 
 
 10 
 
 1 
 
 
 
 bal. hereof, carried to your 
 debit in that account 
 
 26 10 0 
 
 10J 
 
 g 
 
 29 
 
 
 
 By Profit and Loss, for differ¬ 
 
 
 
 
 
 
 ence on the exchange 
 
 
 
 10 
 
 2 
 
 
 
 
 5 75 000 
 
 
 
 631 
 
 
 
 , 
 
 
 
 
 
[6] LEGER, No. H. 
 
 Abel Archer, of Nantz, M. A. 
 
 Dr.l 
 
 Livres at! 
 
 Arthur Ausley, Bilboa, 
 [Wool 
 
 U. A. Spanish 
 Dr. 
 
 ■eight, .. 
 
 1' 1 o sundries per sales mrnished 
 
 Thomas Nicholson 
 
 Dr. j 
 for Rich- 
 
 12 To Lewis Lestock, his e 
 i aid Ruby’s billon you my favour 
 To Edward Hall Cadiz, my account for my bill! 
 him 
 
 July 
 
 Septl 
 
 July 
 
 Peter Lacherre, Rouen, H. A. Burgttn- 
 IdyWine . Dr 
 
 Hhds. 
 
 lO To Cash, paid freight, &c. of 
 2 To Richaro Ruby, for disc, allowed him 
 To sundries, per sales furnished 
 
 Loftus and Co. Paris, T. A. 
 
 Dr. 
 
 13 Tb sundries for yours on me to Sam. Lapham 
 1.22 To Claret, for Anthony Armstrong, on John| 
 1 I Barre, for 1800 Livres at 12d per 
 !0 ; To sundries, for yours on me to W. Warren 
 | To balance, due you 
 
W03I I Contra 
 
 LEGER.No.H, 
 
 [«] 
 
 Cr.l I l. 
 
 July 1 By stock due you per balance Le- 
 ger A 
 
 By profit and loss by exchange 
 
 July SjBycash received from Joseph Williams ^ 
 
 13'By Loftus and co. their account sold 1 77 
 
 : Samuel Lapham - 2 g sn' 
 
 27 By sundries, sold John Dempsy 31 ; ,, 
 
 28 By linen, soid James Deiap. 3 2 f 119. 
 
 July j 5jBy Linen, for 2000 yards amount 
 
 Aug . 7 By Swift and co. sold John Healy 
 j 25 Bv cash sold Richard Pike 
 I 28 By Robert Runner, sold him 
 Sep ^ ®y b ’M s anf l notes, sold Tho. Devereax 
 j* 2 By Richard Ruby, sold him 
 pl.By sundries sold William Walker 
 
 n'f Lf « y 5,? h ’ f< T >’ ours on Di S b y and Company 
 Oct. :28,By bills and notes, for yours on Digby and Co. 
 
 of London 200 1 . English Exa. at 10 per Ct. 
 2201. discount deducted is 
 
£'] 
 
 LEGER, No. II. 
 
 July 
 
 1803 
 
 Aug 
 
 Lewis Lestock, H. A. Wares Dr.l 
 Tea Sugar | 
 Green Boh. sing, dou.' 
 
 I To Cash, paidfreight, ‘ " ” ^ 
 
 duty, &c. of 2 chests 
 and 8 puncheons, 
 qt. 
 
 To sundries, per sales furnished 
 
 Charles Carleton Di 
 
 | To Lewis Lestock his account waves, for 
 Chest Green Tea ... 
 
 To sundries, in full .... 
 
 Voyage from Nantz to London, per the] 
 I Ann and Mary Dr. 
 
 To Voyage to Nantz, for amt. Invoice of 2o| 
 I pipes Brandy, consigned Lewis Lestock 
 To Profit and Loss, gained hereby 
 
 Arthur Ansley, Bilboa, H. A. Dr. 
 
 To Cash, repaid Joseph Williams 
 |To sundries for Leather per the Providence 
 I To Abel Archer, Nantz, his acct. for balance] 
 hereof carried to the credit of that acct 
 
 Christopher Kingston 
 |To sundries in full 
 
 n'6f| 
 
 37519 7} 
 
LEGER, No. U. 
 
 127 
 
 | Contra 
 
 18j By Charles Carletonsold [ 
 
 Cr. 
 
 Tea Sugar 
 Gr. Bo. si. do. 
 
 him 
 
 By sundries sold Rich. 
 
 ! Ruby 
 
 By cash sold R. Pike 
 
 By William Warren 
 sold T. Devereaux, 
 Wexford 
 
 By sugar, taken to my 
 own account 
 
 I 200 
 
 | 200 | 200 | 32 | 
 
 „ By cash received in full „ i 
 
 Nov.j23jBy Edward Hall Cadiz, his acct. for Leather 
 
 Aug il 
 
 2 ,By Lewis Lestock of London, my acct. for 
 J proceeds 20 pipes Brandy 
 
 Contra 
 
 Cr 
 
 .By his acct. Sp. wool for nt. proceeds 10 bagsl 
 j By Christopher Kingston for discount allowed 
 1 by said Kingston on goods bought for your 
 acct. and shipped on the Providence 
 
 Contra ^ 
 
 By. Arthur Ansley his account for Sundries 
 
Sept 2! jTo Peter Lacherre, his acct. Burgundy for my 
 
 Note received from William Walker 6 881— ■— 
 
 Nov. 2 To Lewis Lestoek his acct. for Eben. Pike’s! | 
 
 I bill on him 100/. Eng. at 10A - I 8; iio' : 
 
 To balance due you - - - 10 26 i 
 
 Aug'28-To Burgundy acct. P. Lacherre, for 4 hlids. 
 
 Edward Hall,' Cadiz, h. a 
 
 Jvfov. 10 To his acct. of Fruit, bartered for beef 
 13 To Sugar bartered for do. 
 
 23,To Sundries, for Leather per the Providence 
 Dec. 18 To Sundries abated for damaged Fruit 
 31 jTo balance due you 
 
 Lewis Lestoek, London, b 
 
 Aug 21 To Notes payable, per my note to William 
 
 Walker for 50 pieces linen - 1 
 
 Sept 2 To Sundries, for amt. Invoice of Linen, per the 
 Whale of Cork .... 
 
 • 18 To Cash for an abatement to Richard Ruby, 
 on Tea sold him for your account 
 29 To Sundries, for William Warren’s bill on 
 Digby and Co. 325/. Exc. at lOf per Cent 
 Oct. 23 To Sundries, for your bill on Richard Ruby 
 protested for non payment 
 
 Dec. 29 To said Lestoek my acct. for balance thereof 
 brought to your Debit in this acct. 26/. 10s. 
 Exc. at 10i per Cent ■ 
 
 To profit and loss for the interest on his acct. 
 per abstract ' 
 
 Sept 12 To P. Lacherre his acct. Burgundy 4 Hlids. 
 
LEGER, No. II. 
 
 129 
 
 [ 8 ] 
 
 1803 
 
 
 Contra 
 
 Cr. 
 
 
 l. 
 
 Aug 
 
 21 
 
 By Lewis Lestock, London, his acct. passed 
 
 
 
 
 
 William Walker my note for 
 
 
 3 
 
 88 
 
 1803 
 
 
 Contra 
 
 Cr. 
 
 
 
 Dec. 
 
 9 
 
 By sundries, for balance due by me to Arthur 
 
 
 
 
 
 Ansley, Bilboa, brought to your credit here- 
 
 
 
 
 
 in pursuant to his letter of i9tn ulto. 
 
 
 
 136 
 
 1803 
 
 
 Cbntra 
 
 Cr. 
 
 
 
 Oct. 
 
 10 
 
 By P/Lacherre, his acct. for the loss of his 
 
 
 
 
 
 debt ----- 
 
 
 4 
 
 94 
 
 1803 
 
 
 Contra 
 
 Cr. 
 
 
 
 Dec. 
 
 7 
 
 By his acct. fruit, for nt. proceeds of 70 chests 
 
 
 
 
 
 Oranges and 30 do. Lemons 
 
 
 9 
 
 101 
 
 
 12 
 
 Bv Cash received from Adam Bray, master of 
 
 
 
 
 
 the Fortune ... - 
 
 
 1 
 
 150 
 
 
 
 
 
 
 251 
 
 1803 
 
 
 Contra 
 
 Cr. 
 
 
 
 Sept 
 
 5 
 
 By Peter Lacherre his acct. for his draft on 
 
 i 
 
 
 
 
 your 200/. Exchange at 10^ per cent 
 
 
 4; 
 
 221 
 
 
 9 
 
 By said Lestock his acct. Wares, for nt. 
 
 pro- 
 
 
 
 
 
 ceeds of sundries per the Whale of Cork 
 
 5 
 
 368 
 
 
 
 By balance, due to me 
 
 
 10 
 
 224 
 
 
 
 
 
 
 814 
 
 1803 
 
 
 Contra 
 
 Cr. 
 
 
 
 Sept 
 
 12 
 
 By sundries, received in full 
 
 
 
 96 
 
 
 
 S 
 
 
 
 
Sept 
 
 Oct. 1 
 
 Nov. 
 
 1803 
 
 Oct. 
 
 1803| 
 
 .Dec. 
 
 |To wares Lewis Lestock’s for 
 To Bottomry, for 
 [To balance, for sales of 
 
 [9] LEGER, No. II. 
 
 Sugar 
 
 Barba- Refinedj 
 does sin. doub. 
 Hhds. C. C. 
 
 Eben. Pike, Cork, H. A. Di 
 
 To Cash, for yours on me to JohnDawson 
 To Swiffand Co. for doTtoTEomasBelT 
 To sundries, for do. to Thomas Williams 
 To Profit and Loss, for interest on this acct. 
 To Do. for Brokerage thereon per abstract 
 
 James Pearson, Barbs. H. A. rum Dr. 
 
 Gallons 
 
 [To Cash, paid Freight, Duty, See. of | 2200| 
 [To balance, for sales of 
 
 24is| 
 
 Edward Hall, Cadiz, H. A. fruit Dr. 
 
 Chests 
 Oran. Lem. 
 
 [To Cash, paid Freight, Duty, Sec. of I 70 I 3o| 
 To sundries, per sales furnished 1 1 
 
 Benjamin Bewlcy 
 iTo sundries 
 
LEGER, No. II. 
 
 Cr. 
 
 Barba. Refined) 
 does sin doub. 
 
 .. By sundries sold Rich. Pike 
 13-By Edward Hall his acct. bar- 
 I tered with C. Kingston 
 By Ben. Bewley, sold him 
 By Balance, for cost 
 
 By Cash, for yours on Thomas Preston 
 By Swift and Co. for James Comerford on said) 
 Swift and Company 
 By balance due me 
 
 H 
 
 
 9«- ' 
 
 >4. 
 
 2 
 
 20 
 
 14 
 
 491 
 
 16 
 
 - I 
 
 — 
 
 Contra 
 
 Cr 
 
 By sundries, sold Thomas Bell 
 By do. sold Ben. Bewley 
 By balance, for charges on 
 
 Cr. 
 
 Gallons) 
 
 •By Edward Hall, his acct. bartered 
 I with Charles Carleton 
 iBy sundries sold Richard Ruby 
 [By do. sold Ben. Bewley 
 jBy sundries sold them 
 
 Cr. 
 Chests 
 Oran. Lem. 
 
 Contra 
 
 |By balance due me 
 
LEGER, No. H. 
 
 [ 10 ] 
 
 I Aceount of owing Persons 
 
 ;To Edward Hall, Cadiz, his acct. fruit, sold the] 
 following 
 
 A. B. at 29s. per Chest 
 C. D. at do. 
 
 E. F. at do. 
 
 G. H. at do. 
 
 1803 
 
 Dec. 
 
 1803 
 
 John Johnston Dr. 
 
 17 To Cash, in full ; 
 
 Profit and Loss Dr. 
 
 Dec.'29; 
 I 
 
 To Lewis Lestock my acct. for interest thereon 
 To do. lost by Exchange 
 To Cash, laid out for House expenses these 6 
 months past 
 
 To Ship Bonadventure, lost thereby 
 To Abel Archer my acct. lost by Exc. 
 
 To stock, for Nt. Gain ... 
 
 5 l' 9! 2 
 2il5 ; 5l 
 
 1 120 ; 
 
 5 50- 
 
 6 i 10 5 
 1 ‘199;! 1 5 
 
 374* 6‘5| 
 
LEGER, No. H. 
 
 Dec. 14(By Cash, received from A. B. and G. D. 
 18|By Sundries from E. F. and G. A. 
 
 Dec 'j 7|By Edward Hall hisacct. Fruit for Cellerage 9 2! 
 
 Nov. 24!By Charles Carleton, for Discount - g 
 
 jBy Claret gained thereby - 2 
 
 By Hops, gained thereby - 2 
 
 By Commission, gained thereby - 2 
 
 By Loftus and Co. my acct. gained by Exa. 3 
 
 By Edward Hall my acct. gained by do. 4 
 
 By Voya. to Nantz per Dolphin, gained thereby 4 
 By Bills and Notes gained thereby - 4 
 
 By Bonds, gained thereby - 4 
 
 By Bottomry, gained thereby - 4 
 
 By Ship Providence gamed thereby - 4 
 
 By Voyage to London per Ann and Mary, - 
 gained thereby - - - 7 
 
 By Lends Lestock his acct. for interest on that 
 account - g 
 
 By Eben. Pike, for do. 0 
 
LEGER, No. II. 
 
 13* 
 
 180S! 
 
 [ 11 ] 
 
 Balance 
 
 Br. 
 
 To Cash remaining in my hands 
 To Claret, remaining unsold 4 Tuns 2 hhds: 
 To Wares from Leghorn, for Cost of 50 chests 
 wine, 50 do. Oil * - 
 
 To Swift and Company, for balance due to me 
 To Peter Lacherre his acct. for balance due to 
 
 To bills and notes, for John Clarke’s Note 
 Richard Ruby - 
 
 ___Charles Carletonto 
 
 Benjamin Bewley 
 
 To Bonds, for Henry Harding’s bond 
 To Ship Providence, for my half of said 
 Ship - 
 
 To Ship Bonadventure, for my f of said Ship 
 To Lewis Lestockhis account for balance due 
 
 To Sugar for Cost of Sundries 
 To Eben. Pike, for balance due to me 
 To James Pearson his account Rum, for tlie| 
 Dr. side • i 
 
 To Benjamin Bewley for balance due to me 
 
LEGEK, No. II. [li] iss 
 
 18031 
 
 Contra Cr. 
 
 By Wares from Leghorn, for sales of 24 
 chests wine and 17 do. oil 
 By Loftus and Co. their account for balance 
 due them .... 
 
 By Abel Archer, his account for balance due 
 him - 
 
 By Ed. Hall, Cadiz, his acct. for bal. to him 
 By sugar for sales of 29] cwt. Barbadoes, 
 2 cwt. single, and 4 cwt. double refined 
 By James Pearson, his account rum, for sales 
 of 218 gallons 
 
 By stock, for my neat capital 
 
END OF THE 
 
 SECOND SET. 
 
 1803. 
 
WASTE-BOOK, 
 
 No. IH. 
 
 Dublin, ist January, 1804. 
 
 I Inventory of the effects and debts active and pas- l. 
 sivc of me A. B. taken this day, viz. 
 
 ;norn y 
 n the^j. 
 
 I have in ready money, as per ba-1 
 lance Leger B. - - } 
 
 Received this day from my father, 5 
 as a gift - ' 5 
 
 Tun 2 hhds. Claret, amount 
 3 Chests Wine, 50 do. Oil, on th 
 Dr. side of Wares from Leghor 
 0 i on Barbadoes sugar, I4C. s’ 
 gle refined, 14C double do. on t 
 Dr. side of sugar 
 Charles Carleton’s note for 50 1. pay. > 
 
 1st Feb. discounted at 6 per cent. 5 
 John Clark’s do. for 30/. payable 10th 5 
 inst. discounted at do. - 5 
 
 Henry Harding’s bond to me 25th Sept. 
 Ship Bonadventure, for my 1 
 Ship Providence, for my f - 
 Swift and Go. for balance due to me 
 Lewis Lestock his acct. for balance \ 
 due to me - - 5 
 
 Peter Lacherre, Rouen, his acct. for ? 
 
 balance due to me - $ 
 
 Eben. Pike, Cork, for balance due to me 
 James Pearson, Barbadoes, his ac-l 
 mt rum, for the Dr. side of do. S. 
 
 :t. 2200 gallons - J 
 
 [Benjamin Bewley for balance due to me 
 
 l. b. d. 
 875 12 01 
 
 2000 00 00 
 135 00 00 
 205 00 00 
 
 349 00 00 
 49 10 00 
 29 14 7 
 500 00 00 
 300 00 00 
 275 00 00 
 336 10 00 
 224 10 21 
 188 15 7 
 14 1 4 
 
 220 2 00 
 63 2 00 
 
138 [2] WASTE-BOOK, No. HI. 
 
 I Dublin, 1st January, 180i. j L 
 
 / 
 
 A 
 
 A 
 
 I owe, as follows: 
 
 To Abel Archer, Nantz, his acct. for> 
 balance due to'him per Leger 15. 5 
 
 [To Loftus and Co. Paris, their acct- ? 
 for balance due to them - 5 
 
 o Edward Hall, Cadiz, his account,) 
 for balance due to him - $ 
 
 o wares from Leghorn, for the totali 
 of the sales of the Cr. side, which f 
 is 24 chests Florence Wine, 17 f 
 
 Do. Oil - J 
 
 To sugar, for the total of the sales oH 
 the Cr. side, which is 29-j Cwt. I 
 Barbadoes, 2 Cwt. single refined, J 
 and 4 Cwt. double do. - J 
 [To James Pearson, his account rum,! 
 for the total of the Cr. side, which V 
 in 218 gallons. - - J- 
 
 l. s. rf. 
 26 6 6 
 15 6 
 
 133 6 II 
 
 110 9 00 
 
 77 16 00 
 
 43 12 
 
 -2d --- 
 
 Having agreed with Ben. Bewley to trade together, 
 j. for his account, and § for mine, the affairs to be un- 
 ■/ dcr his management and care ; he has bought for our 
 account, a cargo of Oranges, Lemons and Olives, just 
 arrived from Cadiz, the whole cost and charges of 
 which per his account is 1141. of which my § is 
 
 -—.- 4th - - - - 
 
 A 
 
 In Pursuance ofa mutual agreement, between Loftus 
 and Company of Paris and me, to carry on an account 
 of Exchange in Company, with equal Gain and Loss; 
 I have remitted to said Company, William Warren’s 
 bill of 2500 Liv. Tourn. on Peter Lamotte, payable at 
 3 days sight, to their Order, value paid to said Warren 
 at I2d. per livre - - - - - 
 
 125 
 
 1 
 
WASTE-BOOK, No. III. [3] ' 13* 
 
 Dublin, 5tli January, ISOi. J t. I 1 d. 
 
 s 
 
 / 
 
 / 
 
 Delivered to Ben. Bewley to sell for his acct. and 
 J for mine, the remainder of wares from Leghorn, via. 
 
 /. a. d. 
 
 26 Chests Florence wine at 38s. per 49 8 00 
 
 33 Do. Fiorenee Oil at 48s. 79 4 00 
 
 --7th 
 
 Thomas Preston and I enter into Partnership, our 
 concerns to be equal, and the affairs to be managed by 
 me : We have put in as follows, viz. 
 
 I take to the acct. of do. and me, the remainder of my 
 Claret) viz. 4 tun 2 hhds. at 32/. per tun 
 
 Said Preston puts in as much at the' 
 same rate _ ' 
 
 /. a. d. 
 144 00 00 
 
 -- 10th- 
 
 Received from Ben. Bewley, invoice of 65 tubs but¬ 
 ter, shipped by him on the William and Mary, Thomas 
 Tobin, Master, from Rouen, on his account and on 
 mine, amounting to 105/. my | thereof is 70/. 
 
 For which delivered said Bewley 
 
 John Clark’s note, my favour, due > 
 this day 5 
 
 My receipt to him in full for bal- / 
 ance due to me on his account J 
 Cash, paid the remainder 
 
 -11th 
 
 Paid Anthony Arthur, for my t of 10,000/. being the 
 Stock in Company with said Arthur, Ben. Butler, Con¬ 
 stantine Cooper, and me, each { as per articles of Part¬ 
 nership 
 
 /. s. d. 
 SO 00 00 
 29 19 4 
 10 00 8 
 
 2500—- 
 
140 • [4] 
 
 WASTE-BOOK, No. HI. 
 
 Dublin, 12th January, 1804. 
 
 Thomas Preston has in Company with me, 
 
 I have put in my Sugar which remained, viz. 
 
 l.-a. d. 
 
 17 hhds Barbadoes Sugar nt. 170f ? 
 
 C. at 24s. per 3 
 
 12 C. Single refined Loaf do. at? „ 
 
 3/. 12s. per 5 43 
 
 10 C. Double refined do. at 51. 5«. 52 10 00 
 
 300 6 00 
 
 Said Preston puts in 5 Puncheons') 
 
 Double refined Sugar nt. 40C. at 4 210 00 00 
 51.5*. j 
 
 Of which each Partner’s share 
 being 
 
 Said Preston makes up his share 
 in ready money 
 
 / Thomas Preston delivers me, to sell for his account 
 and mine, each U bags Hops nt 42C. at 51. per C. 
 which amounts to 2101. of which my ~ is 
 
 -- 17th- 
 
 Received from Richard Pike, for 1 tun Claret sold 
 ^ him, account Thomas Preston and me, at 
 
 / Accepted, to make good in account to Swift and 
 Company, the draft of Ben. Bewley, their favour, for 
 my |of2401. Costand Charges 200 PiecesLinen Cloth, 
 bought and shipped by said Bewley for London, for his 
 
Shipped in the Ann and Mary, Ambrose Sutton, 
 [master, for Rochelle, to the address of James White, 
 [for account of Thomas Preston and me, each i 
 
 l. s. d. 
 
 10 hhds. nt. 5 ton, hot. from William "1 
 Ford for ready money, at 281. per j- 140 00 00 
 
 Paid duty and other charges here 8 00 00 
 
 My commission at 2£ per cent 3 14 00 
 
 Sold to Richard Ruby, at 3 months for account c< 
 /Jpany 2, viz. 1. s. 
 
 1 hhd. Barbadoes Sugar nt. 9C. 3 qrs.J . „ . „ 
 at 28s. per 5 
 
 I punch, dou. refin. sugar, nt. 8C. at 61. C. 48 
 4C. sin. refined do. at 41. per 16 
 
 . WASTE-BOOK, No. III. [S] 
 
 Dublin, 23d January, 180-1. 
 
 Thomas Preston’s i is 
 My 2 is 
 
 l. 
 
 - 26th - 
 
 - 29th - 
 
 Receivedfrom Augustine Clarke, for John Morreaux, 
 [of Paris’ bill on him 6th inst. at usance, remitted me by] 
 Loftus and company, on our account of exchange ii 
 company, 8140 livres tournois, exa. at l2i per 
 28st 
 
 Received from sundries this month per cash-book 
 
 Paid sundries this month per cash-book 
 1st February - 
 
 Received from Ben. Bewley, for my § neat proceeds] 
 [oranges, lemons and olives, in company with said Bew¬ 
 ley, amounting per sales to 126/. my f thereof 
 
143 [6] WASTE-BOOK, No. III., 
 
 Dublin, 6tb February, 1804. 
 
 Taken to the account of Company 2, the remainder 
 
 jof James Pearson’s rum, viz. 
 
 
 18 Puncheons containing; 1982 gallons, at 3s. 6d. 
 
 per gallon ... 
 
 l. e. d. 
 
 Thomas Preston’s half is 
 
 173 8 6 
 
 My half is ... 
 
 173 8 6 
 
 346 17 00 
 
 
 
 } Closed James Pearson's account rum, and sent him 
 
 an account sales, viz. 
 
 l. s. d. 
 
 Total of the sales being 
 
 390 9 00 
 
 Charges (already posted) are 
 
 220 00 00 
 
 
 170 9 00 
 
 
 l. s. d. 
 
 My commission on the total sales ) 
 
 9 15 2 
 
 at 2| per cent - , 
 
 After charges (not posted till now) 
 
 2 13 10 
 
 
 12 9 00 
 
 Neat Proceeds is 
 
 158 00 00 
 
 In return of the Nt. Proceeds, I have shipped in the 
 Fortune of Bristol, Adam Brav master, for Barbadoes, 
 
 to the address and risk of said Pearson, 
 
 170 barrels 
 
 beef, (just bought) 
 
 l. s. d. 
 
 Paid for them and charges T - 
 
 154 3 00 
 
 My commission at 2-) per cent, is 
 
 3 17 00 
 
Shipped in the Ann and Mary, Ambrose Sutton, mas- 
 r,for Nantz, to the address of Abel Archer there, to 
 [sell for acet. Co. 2. 
 
 Paid Duty and other Charges at > 
 Shipping $ 
 
 WASTE-BOOK, No. HI. [ 7 ] 
 
 Dublin, 5th February, 1804. 
 
 Thomas Preston’s half is 
 My half is 
 
 Sold David Denham, for account Co. 2, v 
 
 2 Bags Hops, nt. 7C. at 6/. per 
 
 For which received his Draft on Thomas Preston, 
 [who has accepted it, to make good in account 
 
 Ben. Bewley has furnished me with an acct. sales off 
 ir Florence wine and Oil, the nt. proceeds ariiountingj 
 121/. for my | whereof he has given me Credit ii 
 [account, being 
 
 ■ Uth- 
 
 Shipped on board the Hopeful galley,George Quarrel 
 Imaster, for Cadiz, the following addressed Edward Hall, 
 |for account Co. 2, viz. 
 
 /. 
 
 210 C. Hides, bot. for ready money 182 
 Paid Duty and Fees, &c. - 17 
 
 My commission at 2i. per cent - 5 1 
 
 Received from Thomas Preston for? 
 
 his half - - 5 
 
 My half 
 
 102 10 00 
 102 10 00 
 
lii [8] WASTE-BOOK, No. III. 
 i Dublin, 14th February, 180-i. 
 
 Received per the Mermaid, Richard Rich master, 
 / from London, 2 Chests Green Tea, and 3 do. Bohea, 
 each weighing nt. 2001b. consigned to me by Lewis 
 Lestock to sell for his acct', Abel Archer’s of Nantz, 
 and mine, each -J, in Pursuance of an Agreement made, 
 to trade in partnership, and each on account Bar the rest 
 as occasion shall require 
 
 The Cost and Charges amounting per Invoice to 
 252 1 Eng. my | is 84/. Exa. at 10 per cent. 
 
 ■--'— 15 th->- 
 
 Paid Duty, Freight, &c. on the aforesaid Tea 
 
 ,- 18th- 
 
 | Sold Matthew Morden, for account Co. 2, viz. 
 
 2 Tun Claret, at 40/. per tun 
 
 3 Bags Hops, nt. 10| C. at 61. per 
 C.’ 
 
 1 hhd. Barbadoes Sugar, nt. 10C. 
 I qr.. at 28s. per 
 
 1 Puncheon Double refined do. nt. 
 8C. at 61. per 
 
 /. a. d. 
 
 102 13 6 
 
 102 13 6 
 
 205 7 00 
 
 Received in payment 
 
 Said Morden’s bill on Thomas' 
 Preston, half of which he has 
 accepted in account 
 Cash for the remainder 
 
 /. a. d. 
 80 00 00 
 63 00 00 
 14 7 00 
 48 00 00 
 
WASTE-BOOK, No. HI. [9] 
 Dublin, 21 st February, 1804. 
 
 / Bought from Edward Harvey for acct. Co. 2, viz. 
 
 1. 8, d. 
 
 200 Barrels Beef at 17s. 6d. per 175 00 00 
 
 l. a. d. 
 
 In payment I have given him in > „ 
 
 ready money 5 73 8 8 
 
 My hill on Ehen- Pike, of Cork, for 14 1 4 
 
 Do. on T. Preston for his half 87 10 00 
 
 175 00 00 
 
 Shipped said Beef in the Rover, Thomas Trusty, 
 master, for Rouen, to the add: ess of Peter Lacherre 
 there, to sell for account said Company 
 
 4 s. d. 
 
 The first cost of the Beef is 175 00 00 
 
 Paid Duty and other Charges 12 00 00 
 
 My commission at 2£ per cent 4 13 6 
 
 l. s. d. 
 
 Said Preston’s half is 95169 
 
 My half is 95 16 9 
 
 191 13 6 
 
 --- 25th-_ 
 
 / Remitted Loftus and Company of Pat is, on our acct. 
 of exchange in Company, John Connor’s draft on Pe¬ 
 ter Lamotteto said Loftus and Company, for 200 Livres 
 Tournois, Exa. at 12td periivre 4 102 1 8 
 
 For which delivered said Connor 
 
 1 Chest green Tea, acct. Co. 4, nt.' 
 
 2001b. at 7s. per lb. ; 
 
 Cash, paid him for balance 
 
 4 «. d. 
 70 00 00 
 32 I 8 
 
140 [1°] WASTE-BOOK, No. III. 
 
 Dublin, 27 tb February, 1804. 
 
 1 ' Sold to Anthony Armstrong, for acet. Co. 2, viz. 
 
 2 Tun Claret at 4U. per Tun 
 
 82 00 00 
 
 4 Bags Hops nt. HC. at 6/. per 
 
 84 00 00 
 
 2 Puncheons Rum. containing 222 7 
 
 
 gallons, at 4s. per 3 
 
 
 1 Puncheon single refined Sugar, \ 
 
 
 nt. 8 C. at 41. 4s. per 3 
 
 
 2 Hhds. Barbadoes do. nt. 20C. at? 
 
 
 28s. per C. 3 
 
 
 
 272 00 00 
 
 In payment he has delivered me 170 Score of Linen 
 
 Cloth, at 32s. per Score.—Which Linen 1 have shipped 
 
 on board the Mermaid, Richard Rich Master, for Lon- 
 
 don, to the address of Lewis Lestock there, to sell for 
 
 acct. Co. 4. 
 
 
 
 l. s. d. 
 
 The first cost, of the Linen Cloth is 
 
 272 00 00 
 
 Paid charges till on board 
 
 4 8 94 
 
 My commission at 2-*- per cent 
 
 6 18 2£ 
 
 
 l. s. d. 
 
 * Lewis Lestock’s | is 
 
 94 9 0 
 
 Abel Archer’s $ is 
 
 94 9 0 
 
 My| is 
 
 94 9 0 
 
 
 283 7 0 
 
 OOA 
 
 
 Received from Ben.Bewley, sales of 65 Tubs Butter 
 
 shipped by him the 10th ulto. on board the William 
 
 and Mary, Captain Tobin, for Rouen, neat proceeds 
 
 amounting to 2280 Livres, at 12d. per Livre, 114/. my 
 
 thereof 
 
 
 Received from sundries this month per Cash-book 
 
 Paid sundries this month, per Cash-hook 
 
WASTE-BOOK, No. HI. [11] 
 
 Dublin, 2d Mareli, 1804. f /. 
 
 Received from Swift and company, Lewis Lestock, 
 / of London’s draft on me, their favour 26th ulto. at sight, 
 value in account with them, 155/. 2s. being said Les- 
 tock’s reimburse for the following; 1 
 
 Loftus and Co. of Paris, on him 
 for our account of exa. in Do. 
 favour Adair and Jackson, at 
 sight, for 1000 crs. at 33d per 
 Crown, 137/. 10s. Eng. exa. at 
 10 per cent. 
 
 Cost of 205/ insured per the Roy 
 ul Exchange insurance Com 
 pany, on goods per the Hope 
 ful Galley, for Cadiz, accoun 
 company 2, being 31. 10s. Eng 
 exchange at do. 
 
 --- 4th - r. ---r— 
 
 Received from William Ford, for my bill on Loftiis 
 / and Company, for our account of Exchange in Co. to said 
 Ford at Usance, 3552 Livres Tournois, Exa. at 12Jd. 
 
 ---5th- 
 
 Received of Ben Bewley sales of our 200 pieces 
 / Linen Cloth, shipped by do. 19th Jan. last for London, 
 and an Invoice of Spice, received by him, in return of 
 nt. proceeds; the amount being 270/. Irish, of which 
 
 ray f is 
 
 -7th- r 
 
 Received from William Warren, for James White 
 / of Rochelle’s bill on him at sight, being for Nt. proceeds 
 of 10 hlids. Tallow, per the Ann and Mary acct. Co. 2, 
 amounting per sales to 170/. viz. 
 
 /. s. d. 
 
 Paid Thomas Preston his half 8s 00 00 
 
 My half 85 00 00 
 
 >55 
 
 185 
 
 170 
 
1*8 [ 12 ] WASTE-BOOK, No. IH. 
 
 Dublin, 10tli March, 180*. j l - 
 
 Bought of William Ford, for my own acct. 6 hhds., 
 
 / ullow, lit. 3 ton at 28/. per - - ! 84 
 
 ' '• *• d '\ 
 
 Paid him in part 14 00 00 
 
 1 chest Bohea tea, delivered him, nt .} 7Q QQ Q0 | 
 200lb. belonging to co. 4, at 7s. per 5 
 
 84 00 00 
 
 -12tli-:-j 
 
 Received from Ben. Bewley, in full for my | neat; 
 / proceeds of such goods on our account, as he has al¬ 
 ready furnished the sales of - - - | 
 
 Received from Edward Hall, of Cadiz, invoice of' 
 y wares, shipped by him on board the St. Jago, of said 
 place, Diego Perez master, for London, and consigned 
 to Lewis Lestock, there, (according to my orders) to; 
 sell for account co. 2, the cost and charges amounting] 
 to 1000 dollars, at 4s per dollar. i 
 
 l. s. d.j 
 
 Thomas Preston’s half is 100 
 
 My half is t r - 100 
 
 1701 
 
 200' 
 
 200 
 
 --- 18th-—- 
 
 Sold Ben. Bewley, at 3 months, for account co. 2, 
 
 / viz. /■ s. d. 
 
 2 hhds Claret, at 1 \l. per 22 
 
 1 bag hops neat 3| C. at 61. per 21 
 
 1 puncheon rum, 110 galls, at 4s. per 22 
 
 -:-20th- 
 
 Received from Abel Archer of Nantz, sales of 100 
 j tubs butter, and 2001b. tanned leather, per the Ann and 
 / Mary, acct co. 2, neat proceeds amounting to 4000 
 livres,at 12d. per livre 
 
 l. d. 
 
 Thomas Preston’s half is 100 
 
 My half is 100 
 
 200 
 
 65- 
 
 200 
 
WASTE-BOOK, No. III. [13] 
 Dublin, 23d March, 1801. I 
 
 / 
 
 Remitted Loftus and Company, of Paris, on our uc-i 
 count of Exchange in Company, Swift and Co's Bill on] 
 said Loftus and Co. my favour at Usa. for 4000 Litres, 
 Tournois. Value in account with said Swift and Co, 
 at 12i<L per livre 
 
 204 
 
 -26th -- 
 
 Received from Henry Harding, in full for principal 
 and half a year’s interest on his bond, which I have deliv¬ 
 ered up 
 
 515 
 
 Received of Abel Archer, of Nantz, invoice of 20 
 [pipes of Brandy, shipped by him onboard the Ann and) 
 Mary, Captain Ambrose Sutton, for London, to the ad- 
 ’ :ss of Lewis Lestock, for account and risque of Co. 
 
 amounting to 5760 Litres Tournois, my f thereof| 
 1920 Litres, Exa. 121 per Livre 
 
 - 28th - 
 
 -- 30th- 
 
 Shipped on board the Bonadventure, Joseph Miller, 
 master, for Nantz, to the address of Abel Archer, of 
 said place, to sell for account Co. 4, viz. 
 
 1. s. d. 
 
 8 Hhds. Tallotv, Nt. 4 ton, bot. this 
 day from William Ford, for ready 
 money, at 27/. 10,. per 
 6 Hhds. do. Nt. 3 ton, bought 10 
 currt. for my acct. 
 
 Paid duty, and other charges at shipping 12 0 0| 
 My commission, at 21 per cent is 5 3 0 
 
 110 0 0 
 84 0 0 
 
 Said Archer’s y is 
 Lewis Lestock’s | is 
 My i is 
 
 70 7 8 
 70 7 8 
 70 7 8 
 
 211 3 0 
 
 -31st- - 
 
 Received from sundries this month, per Cash-book 
 
 Paid sundries this month, per Cash-book 
 
Received from Abel Archer, of Muntz, invoice of 3( 
 [bales paper, and 10 tun Anjou white Wine, shipped by 
 [him on the Catharine of Dublin, Capt. William Butler, 
 Jfor account Co 2, amounting to 4000 Livres Tournois, 
 at I2d. per Livre 
 
 [14] WASTE-BOOK, No. III. 
 Dublin, 2d April, ISOi. 
 
 Sold John Johnson, account Co. 4 
 
 1 Chest green Tea, nt. 200lb. at 7s. per 
 1 Do. Bohea, nt. 200lb. at 7s. 3d. per 
 
 For which received from said Johnson 
 
 His note payable 1st May 
 Do. 1st June 
 
 Do. 1st July 
 
 SO 00 
 50 00 
 42 10 
 
 4th 
 
 142 10 
 
 Thomas Preston’s half 
 My half • 
 
 l. i 
 
 Paid duty and freight, See. on 30 bales paper, and 
 n Anjou white Wine, received per the Catharine, from I 
 jNantz, acct. Co. 2 
 
 7th 
 
 Received from Peter Lacherre, Rouen, sales of 200 
 barrels beef, per the Rover Galley, Captain Trusty,I 
 acc;. Co. 2,' nt. proceeds amounting to 4400 Livresf 
 Tournois, Exa. at 12d. per 
 
 Thomas Preston’s half 
 My half 
 
 l. 
 
 Received from Peter Lacherre of Rouen, invoice of) 
 I 20 hhds. Burgundy Wine, shipped by him on the Rovi 
 Galley, Captain Trusty, acct. Co. 2, amounting to 5000 
 vres Tournois, Exa. at 12d. per Livre 
 
 /. s 
 
 Thomas Preston’s half - - 125 
 
 My half - - 125 
 
 Paid duty and freight, on the above Wine 
 
■WASTE-BOOK, No. III. [IS] 
 
 Dublin, 10th April, 1804. 
 
 / Received from Ben. Bewley, sales of our spice, re¬ 
 ceived the 5th uho. from London, the neat proceeds 
 amounting to 300/. of which my § is 
 
 /. *. d. 
 
 Received in part 100 00 0 
 
 The remainder paya. on demand/ 100 00 0 
 
 200 00 0 
 
 -13th-! 
 
 Sold to Christopher Kingston, for account Co. 4. viz.! 
 
 1 Chest Bohea Tea, nt. 2001b. at 7s. 6d. per lb. 
 
 1. s. d. 
 
 Received in paymt. said Kingston’s draft } y 
 on Digby and Co. payable 1st May for ) 
 
 Cash for balance - - - - - 500 
 
 75 0 0 
 
 Closed the account Tea, in Co. 4, and sent each part- 
 sr an account sales, viz, 
 
 l. 8. d 
 
 The total of the sales being 357 10 C 
 
 The charges (already posted)^ 60 0 C 
 
 My commission, at 2i per? 
 
 cent is $ s “ 
 
 After charges (not posted till f Oil' 
 
 now) J ' 
 
 The nt. proceeds is 288 0 0 
 
 l. s. d. 
 
 Commission and charges (not posted) 9 10 0 
 
 Lewis Lestock, London, his |nt. proceeds 96 0 0 
 
 Abel Archer, Nantz, his | 96 0 0 
 
 My | is 96 0 0 
 
 My £ of the first cost 92 8 0 
 
 My i nt. gain- — . .. 3 12 o 
 
152 [16] WASTE-BOOK, fto. HI. 
 
 Dublin, 16th April, ISOk 
 
 Delivered Swift and Co. my draft on Benjamin Bev 
 ley at sight their favour, being for balance due to m 
 for nt. proceeds of Spice, on our account, value in at 
 | count with said Swift and Co 
 19 th 
 
 Received from Lewis Lestock, of London, sales of 170 
 Score Linen,per the Mermaid, Capt Rich, acct. Co. 4, 
 neat proceeds amounting to a9 ll. English, my •§ 97/. 
 Exa. at lOf per cent 107 6 Ij 
 
 Also Sales of 20 pipes Brandy, consign¬ 
 ed to him by Abel Archer,of Nantz, per the 
 Ann and Mary, acct. said Co. neat proceeds 
 amounting to 303 L Eng. my 4 10U. Exa. 
 at do. 11114 74 
 
 -22nd a- -- 
 
 Received per the Hopeful Galley, George Quarrel 
 Master, fropi Edward Hall, Cadiz, sales of210C. hides, 
 shipped 11thFeb. in said ship to said Hall; for account 
 Co. 2, the nt. proceeds amounting to 1150 Pieces ■§ at 
 4s. per dollar 
 
 1. s. d. 
 
 Thomas Preston’s half is 115 0 0 
 
 My half is 115 0 0 
 
 230 0 0 
 
 Also, in pait return 40 pipes Bencarlo red Wine, 
 shipped on board said vessel, at 23-4 p C s. | per pipe, is 
 940 pcs. ~ which at do. Exa. is 
 
 l. s. d. 
 
 Thomas Preston’s half is 94 0 0 
 
 My half is 94 0 0 
 
 188 0 0 
 
 I Paid freight, duty, and other charges on the above 
 Wine - 
 
WASTE-BOOK, No. HI. 
 Dublin, 24th April, 1804. 
 
 [ 17 ] 
 
 Ben. Bewley has furnished an account ! ea, which he 
 ceivedof Michael Clancy of London, | for account 
 id Bewley, and for mine ; the cost and charges, in 
 |London, amounting to 270/. Eng. my J is 180/. at 1 ol 
 r cent, is Irish 1198 IS 00 
 
 in return thereof, I have (at said Bcwley’s request) 
 [drawn on Lewis Lestock, London, favour said Ciancy, 
 hill of 270/ English, to be carried by said Lestock to 
 account, value in account with said Bewley, Exa. 
 
 do. 
 
 27th - 
 
 Sold Richard Homan, for acct Co. 2, viz. 
 
 Hhds. Buz gundy Wine, at 241 per 
 2 Tun Claret, at 461 per 
 
 Received in payment, 
 
 Said Homan on Digby and Co. pay- j 
 able 1 st May, for < 
 
 Cash for balance 
 
 80 00 00 
 60 00 00 
 
 Received from Thomas Hall, the two following Bills, 
 
 Edward Hall, Cadiz, on me to said Hall T 
 of Dublin, for balance of our acct. co. 1158 00 00| 
 ■2, 790 dolls, exa. at 4s. per dollar J 
 Do. on me to do. for balance of his acct 133 6 111 
 
 'or which delivered said Hall, the three following 
 es. allowing him discount at 6 per cent, viz 
 
 Ijohn Johnson’s note, payable the 1st of May 50 00 ool 
 
 "-1st June 49 14 
 
 __ 1st July 14 ! 10s. 42 1 
 
 My draft on Thos. Presten, for balance 149 11 oo| 
 
■A 
 
 A 
 
 . [18] WASTE-BOOK, No. III. 
 Dublin, 30th April, 1801. 
 
 Received from sundries this month, per Cash-book 
 
 Paid sundries this month per cash-book 
 
 Received from Digby and co. in payment of tli 
 lowing bills, formerly accepted, viz. /. 
 
 The first received the 13th ult. from } „ Q 
 Christopher Kingston, for 5 ' 
 
 The second received from Richard ) en 
 
 Homan 
 
 
 Received from Richard Ruby, ii 
 I Co. 2, sold him the 26th January 
 
 Received from Abel Archer, of Nantz, sales of 14j 
 hhds. tallow, shipped the 30th of March, for acct. co. 
 each 1, the neat proceeds amounting to 4500 live 
 tournois, my 4 is 1500 livres tourn. exa. at 12i per 
 
 Received per the Bonadventiire, Joseph Miller 
 iter, from Do. Archer, 30 pieces narrow Modes, 
 taining 2580 aunes, to sell for acct. co. 4, the cost andl 
 'charges there, being 4200 Liv. Tourn. of which my H 
 ic 1400 Liv. Tourn. at 12 id. per, is ' 
 
 • 7th - 
 
 Paid Duty and other Charges on said Modes 
 
 - 10th - 
 
 Received from Lewis Lestock of London, the 
 following invoices of Wares shipped in the George ofl 
 London, captain Evans master, for Nantz, to the addiv 
 of Abel Archer of said place, viz. 
 
 20 Ton Lead, for account co. 2, the ci 
 ISO/. English. 
 
 , 8cc. being 
 
 Of which my | is 90/. Eng. at 10-J } 
 per cent, is $ 00 
 
 Thomas Preston’s half is 99 9 00 
 
 Another of 40 pieces Serge, for acct. co. 4, the 
 Icost being 346/. English, of which my j is 82/. Exa. at 
 'Do. 
 
WASTE-BOOK, No. III. [19] iSo 
 
 Dublin, itli May, 1801 . /• s. 
 
 , Received from John Archer,, of Kilkenny, for the fol- 
 1 lo wing sold him 
 
 22 00 0 
 24 00 0 
 14 00 0 
 43 00 0 
 
 -18th -- : - 
 
 . Received certain advice, that the George of London, 
 * C.ipt. Evans, is lost, on her way from London to Nanlz ; 
 my loss thereby is, viz. 
 
 1. s. d. 
 
 I of 20 Ton Lead, shipped for Co. 2 99 9 0 
 
 of 40 pcs. Serge, shipped for Co. 4 90 13 2 
 
 --21st- 
 
 . Received from Abel Archer, of Nantz, an invoice of 
 ' 20 small pieces Brocade, qt. 50 Aunes, shipped in the 
 Sailwell, Thomas Johnson, Master, for London, to the 
 address of Lewis Lestock, to sell for acct. Co. 4, the 
 cost,&c.being 3600 Liv. Tourn. my ] is 1200 Liv. Tour, 
 at 12 ]d. per, is 
 
 1 Puncheon Rum, in Co. 2, con-) 
 tabling 11 0 Gallons, at 4.v. per $ 
 
 1 Hhd Burgundy Wine in do. Co. at 
 ) Hhd of Barbadoes Sugar, nt.) 
 
 IOC. at 28... per in do. Co 5 
 5 pieces Mode, in Co. 4, contain- > 
 ing 430 Aunes, at £«. per 5 
 
 103 
 
 190 
 
 61 
 
 Also, by the same post, received from said Lestock, 
 sales of said Brocade, nt. proceeds amounting to 1 89/. 
 English, of which my i is 63/. English, at 10 3 per cent 
 
 -23d- 
 
 Sold John Bird,at 6 months, 14 pieces narrow modes, 
 of Co. 4, containing 860 Aunes, at 2s. 2rf. per 93 3 4 
 
 Received from John Bird, for the narrow modes of 
 Co. 4, sold him yesterday, at 9 months, with liberty to 
 discount the debt when lie thought proper, 
 
 l. «. d. 
 
 Dist. allowed him for 6 mo. at 6 per C. 2 15 10 
 Cash for balance 90 7 6 
 
 Remitted Loftus and Co. of Paris, on our acct. of 
 cxa. in Co. Thomas Preston’s bill on Peter Lamottc, to 
 said Loftus and Co. at Usa. for 4000 Livies Tournois, 
 value in acct. with said Preston, at \~\d. per 
 
 234 3 4 
 
[20] WASTE-BOOK, No. III. 
 Dublin, SOtli May, 1804. 
 
 IS Pieces containing 1290 at 2s. per 
 
 Thomas Preston’s half is 
 My half is 
 
 Closed the acct. of narrow inodes, in Co. 4 each -j, 
 and sent each partner an acct. sales, viz. j 
 
 /. s. d.j 
 
 My commission at 2i percent on? . . 
 
 265.'. 3-. id. the total sales 5 
 After charges (not posted till now) 0 14 11| 
 Lewis Lestock’s j of nt. proceeds | 81 00 0 ! 
 
 Abel Archer’s $ of the same 81 00 0 
 
 My J of the nt. gain is 8 18 
 
 Received from sundries this month, per Cash-book j 42 
 
 Paid sundries this month, per Cash-book 
 
 1st June 
 
 Remitted Levy* Lestock of London, his acct. Co 2, 
 Gorge Usher’s bill on Michael C.uncy, my favour, at 
 Usa. 1 >31 is. S\d. Eng. at 10-Iper cent, is Irish 125/. 
 for which delivered said Usher, my bill on Loltus andl 
 Co. of Paris, on our acct. of Exa. in Co. his favour, at 
 Usa. 2400 Liv. Tourn. at 12-|tZ. per Livre 
 
 Settled account with Joseph Miller, Master of the) 
 ship Bonadventure, and received from him my share of 1 
 [the balance for his acct. of freight and disbursements, 
 isince December last ... 
 
WASTE-BOOK, No. III. [21] 157 
 
 
 Dublin, 7th June, 1804. 
 
 L 
 
 «. d 
 
 / 
 
 Furnished Peter Lacherre, of Rouen, abstract of his 
 acct balance due to me thereon, being 188/ 15s 7d. 
 closed by the following, 
 
 
 
 
 Balance due to said Lacherre, acct. 7 „„ 
 
 Co. 2, 600livres, at 12d. per 5 ° 
 
 Remitted Lewis Lestock, of London,"] 
 my acct. my bill on himself at [ 
 sight, acct. said Lacherre, pur-' 
 suantto his Letter of 31st Ulto f ' 
 
 14 /. i3s. lOd. English Exchange 1 
 
 10| per cent - - J 
 
 188 
 
 15 
 
 
 Pth 
 
 
 / 
 
 Received from Anthony Archer and Co. my propor¬ 
 tion of Profit and part Stock in said Co. having admitted 
 Daniel Davis as partner, and our capital to remain as at 
 first, 10,000/. viz. 
 
 /. s. d. 
 
 $ of 400/. the nt. gain by trade 100 00 00 
 
 i of 2000/ paid by said Davis S00 00 00 
 
 11th 
 
 600 
 
 
 / 
 
 Received from Ben. Bewley for balance of his acct. 
 per abstract furnished him this day, 164/. 9s. viz. 
 
 /. s. d.\ 
 
 3 Chests Green Tea, and 3 do."] 
 
 Bohea, i his acct. and | mine, 1 0 
 
 delivered me by said Bewley, amt. r 0 
 
 306/. his i being J 
 
 Cash for the remainder 62 9 00 
 
 164 
 
 9 - 
 
 '/ 
 
 Debit Tea to adventure in Co. with Ben. Bewley, 
 306/. for 3 chests Green and 3 do Bohea, belonging to 
 said Bewley and me, taken out of his hands on my 
 proper acct. nt 2001b. Valued to 
 
 306 
 
 
 
 David Denham, master of the ship Proudence, inis 
 brought in his account of Freights, wages, disburse¬ 
 ments, &c. bv the balance thereof there appears due to 
 him 60/. my -J whereof I have paid him being 
 
 SO 
 
 - 
 
iSS [22] WASTE-BOOK, A T o. III. 
 
 Dublin, IStli June, 1804. , 
 
 /. 
 
 *• 
 
 Furnished Lewis Lestock of London, abstract of his 
 acct. balance to me thereon, being 2124 15s. lOltf. 
 closed by the following articles, viz. 
 
 1. s. d. 
 
 Balance due to him on acct. Co. 2. J 
 
 66/. 17*. 6|d. English, Exa. at 11 i- 74 4 8] 
 per cent J 
 
 Ordered me to Debit him in my'l 
 
 acct. 1-4/. 16s. 6Jd. Eng. and to f . ,i 
 
 credit him for the same in his ac- j 
 count, Exa. at 11 per cent J 
 
 
 15 
 
 °l~t 
 
 212 
 
 Remitted Abe! Archer of Nantz, my bill on Loftus 
 and Co. of Paris, on our acct. of Exa. in Co. at Usa. 
 his Favour, 3774 Liv. 3 sols. 6 den. Tourn. at I2|d. 
 perlivre, for balance of the following : 
 
 l. s. d. 
 
 Due to said Archer on his acct. 754 7 „ R q ]oi 
 Liv. 3 sols. 6 den. at 12id. per J ° 4 
 
 Due to do. on my account 3020 liv. 7 4 0 
 
 at do. J 
 
 192 
 
 12 
 
 O <!,.(! ■ -j 
 
 Received from Richard Ruby the following sold 
 him : 
 
 l. *. d. 
 
 6 hhds. Claret Co 2, at 45/. per Tun 67 10 0 
 
 2 bags Hops, nt. 7C. in do. Co. at 6/. 7 ^ 0 0 
 
 per C. 5 
 
 1 
 
 109 
 
 10 
 
 °fith 
 
 Furnished Loftus and Co. of Paris, abstract of our 
 acct. of Exa. in Co. balance due to me thereon, carried 
 to the Debit of their acct. being 1933 livres, 16 sols. 6 
 dens. Exa. at 12-|d. per 
 
 100 
 
 14 
 
 Debit Loftus and Co. our acct. of Exa. in Co. to 
 Sundries, 16/. 13s. lod. 
 
 1. s. d. 
 
 To said Loftus and Co. their acct. 7 „ g n 
 
 for their | nt. profit on the Exa. J 
 
 To profit and Loss for my \ of do. 8 6 11 
 
 16 
 
 i 
 
 13 
 
WASTE-BOOK, No. in. ' [ 23 ] iso 
 
 Dublin, 2Sth June, 1804. 
 
 l. 
 
 y Divided between Thomas Preston und me, the re 
 1 mainder of our rum, 
 
 
 Said Preston has carried home 71 
 puncheons containing 74ugalls. 1 138 is < 
 
 at 3«. 9d. per, is J 
 
 I have taken to my acct. 7 do. qt. / 
 
 730 gallons, at 3s”. 9d. per 3 136 17 ( 
 
 
 — 
 
 275 1 
 
 Leakage on the whole cargo 70 gallons. 
 
 
 
 
 / Closed such accounts with Co. 2 as are already finish- 
 ed, Claret, Hops, and Rum, in Do. Company 
 
 
 The total of the sales amounting to 999 m ^ 
 
 
 Thomas Preston’s half is 499 l5 3 
 
 My half of tire Nt. Gain is 77 g g 
 
 
 - - 
 
 577 - 
 
 The following articles to be carried at once to said 
 Preston’s account proper, and to profit and loss, viz. 
 
 , r . . 1- s. d. 
 
 My commission on 723/. 185. [the - ) 
 total of the sales of the Claret, ( 
 
 Hops, and 4 puncheons Rum,?' 1 ' 
 
 in Co. 2] at per cent j 
 
 Due to me, for cellerage of do. wares IS 0 0 
 
 Petty charges paid on Do. [tool 
 troublesome to be divided on l 2 0 0 
 
 each particular account] J 
 
 Lost by exchange on the account') 
 of Lewis Lestock for Company l 0 6 8] 
 
 
 Thomas Preston’s half is 17 *4 33 
 
 My half is 17 14 3| 
 
 35 8 
 
 35 8 7j 
 
 
 
 
160 [24] WASTE-BOOK, No. III". 
 
 Dublin, 30th June, 1804. 
 
 1- 
 
 «• 
 
 Laid out these 6 months, per book of charges, viz. 
 
 /. s. d. 
 
 Ware-house rents, and other charges ? „„ . 
 
 of merchandize - - $ 25 00 0 
 
 House rent, and house expenses 90 00 0 
 
 Pocket expenses and apparel 40 00 0 
 
 155 
 
 
 Received from sundries this month, per Cash-book 
 
 816 
 
 19 
 
 Paid sundries this month, per Cash-book 
 
 187 
 
 
 END OF THE THIRD WASTE-BOOK. 
 
 
 
JOURNAL, 
 
 No. III. 
 
 Dublin, 1st January, 180*. 
 
 SUNDRIES Dr. to STOCK 
 |For the total of my effects active, viz. 
 
 Cash remaining in my hands per ? 
 
 Leger B. S 
 
 -—Received from my father 5 
 
 this day - - y 
 
 Claret, for 4 Tuns 2 hhds. worth 135 00 00| 
 
 WaresfromLeghorn,for50ch. wine, > 
 
 50 do. Oil, on the Dr. side y 
 Sugar, for 10 ton Barbadoes, 14C.' 
 
 Single refined, uC.Double do. on 
 the Dr. side 
 
 [Bills and notes, for Charles Carleton’s' 
 note pay. 1st Feb. for 50/. discount¬ 
 ed at 6 per cent 
 
 -John Clarke’s paya. 10th inst. 
 
 for 30/. discounted at do. y 
 
 Bonds, for Henry Harding’s at inter- > 
 est since 25th September 5 
 
 Ship Bonadventure, for \ of her worth 
 Ship Providence, for her worth 
 Swift and Co. forbal. due to meperLegerB. 336 10 OoJ 
 Lewis Lestock of London, his acct .) 
 
 for bala. due to me per Leger B. 5 
 [Peter Lacherre,of Rouen, his acct.? 
 
 for bala. due to me per Leger B. y 
 [Eben. Pike, of Cork, his acct. for ba-) 
 lance due thereof y 
 
 James Pearson, Barbadoes, his ac-i 
 count rum, for the Dr. side of do. J- 220 2 00| 
 acct. 2200 gallons 
 [Benjamin Bewlev. due to me per B. 
 
 2000 00 00 
 
 205 00 00 
 
 349 00 00 
 
 49 10 00 
 
 29 14 
 
 500 00 00 
 
 224 10 2H 
 
 188 15 
 
 63 2 00 
 
162 [2] JOURNAL, No. III. 
 
 j ' Dublin, 1st January, 1804. | 1 
 
 .1 Slock dr. to Sundries - - /.420 5 10| 
 
 For the Total of Debts passive, viz 
 , 4 To Abel Archer, Nantz, his acct. for 
 balance due to him 
 
 , 4 To Loftus and Co. Paris, their acct. 
 
 for balance due to them 
 .4 To Edward Hall, Cadiz, his account, 
 for balance due him 
 To wares from Leghorn, for the total 
 of the sales of the Cr. side, which 
 is 24 chests Florence Wine, 17 
 Do. Oil 
 
 2 To sugar, for the total of the sales of 
 the Cr. side, which is 29A Cwt. 
 
 Barbadoes, 2 Cwt. single refined, 
 and 4 Cwt. double do. 
 
 . 3 To James Pearson, his account rum, 
 for the total of the Cr. side, which 
 in 218 gallons 
 
 Adventure in Company with Ben. Bewley, Dr. to 
 , 5 Ben. Bewley 1.76 00 00 
 
 . 4 Having agreed with Ben. Bewley to trade together, | 
 for his account, and f for mine, the affairs to be 
 under his management and care; he has bought 
 for our account, a cargo of Oranges, Lemons and 
 Olives, just arrived from Cadiz, the whole cost and 
 charges of which, per his account, is 114/. my f 
 
 /. s. d. 
 
 26 6 6 
 28 15 5 
 133 6 11 
 
 ---4th - 
 
 Loftus and Company of Paris, our account of Ex- 
 5 change in Co. Dr. to cash - - /.125 00 00 
 
 1 For William Warren’s bill of 2500 Liv. Tourn. on 
 Peter Lamotte', payableat 3 days sight, to their order, 
 value paid to said Warren, at 12d. per livre, remitted 
 in pursuance of a mutual agreement between them 
 and me, to carry on an account of Exchange in Co. 
 with equal gain and loss: 
 
 125 
 
[3] 
 
 Sundries Dr, to wares from Leghorn /. 128 12 01 
 
 Delivered to Ben. Bewley, to sell L for his acct. and] 
 if for mine, the remainder of wares from Leghorn, 
 
 1 /. 
 
 26 Chests Florence Wine, at 38s. per 49 
 30 do. Florence Oil, at 48s. per 79 
 
 Ben. Bewley for his ~ 42 
 
 Adv. in Co. with Ben. Bewley, for my 85 
 
 JOURNAL, No. III. 
 Dublin, 5 ill January, 180i. 
 
 Claret in Co. with T. Preston Dr. to Claret /. 144 0 ol 
 
 (He and I enter into partnership, our concerns to be 
 equal, and the affairs to be managed by me : 
 have put in as follows, viz. 
 
 I take to the acct. of Do. and me the remainder of| 
 my Claret, -viz. 4 tun 2 hhds. at 32/. per tun 
 /. 
 
 Said Preston puts in as much at the ) 
 
 10 th 
 
 Adventure in Company with Benjamin Bewley Dr. 
 to sundries /. 70 00 q| 
 
 For my f cost and charges of 65 tubs Butter shipped bvi 
 him on board the William and Mary, Thomas Tobinj 
 master, for Rouen, on our acct and risk, amount¬ 
 ing per invoice, to 105/. and for my ~ thereof, deliver¬ 
 ed said Bewley the following, 
 
 To bills and notes, for John Clarke’s note 
 my favour due this day 
 To Ben. Bewley for my receipt to him in 
 full for bala. due to me on his acct. 
 
 To Cash, paid the remainder 
 
 /. 
 
 29 19 
 10 00 8 | 
 
 11th 
 
 Adv. in Co. with Anthony Arthur, Ben. Butler, and 
 IConstantine Cooper, Dr. to Cash /. 2500 00 Oj 
 
 Paid my J of 10,000/. being the joint stock in said Com¬ 
 pany as per articles of partnership 
 
[4] JOURNAL, No. III. 
 Dublin, 12th January, 1804. 
 
 Sundries Dr. to Sugar 
 
 For the remainder of my sugar put in Company with] 
 [Thomas Preston, viz. 
 
 17 Hhds. Barbadoes Sugar, nt. ) 
 170|C. at 24s. per 5 
 
 12C. single refined Loaf do. at ? 
 
 31. 12s. per 3 
 
 10C. Double refined Do. at 51. 5s. 
 
 43 4 0 
 52 10 0 
 
 With 40C. Double refined Loaf do. at) 
 51. 5s. per C. put in by said Preston 3 
 
 - 6 Sugar in Co. 2, for my half 
 • 1 Cash received from said Preston, to? 
 make up his share 5 
 
 210 00 
 510 6 Oj 
 
 Hops in Co. 2, Dr to Thomas Preston 1 . 105 00 oj 
 
 [For my A of 12 bags which he has delivered me, I 
 ' for his account and mine, Nt. 42C. at 51. per C. which] 
 amounts to 2101. 
 
 Cash Dr. to Claret in Co. 2 
 
 5 -18th- 
 
 _ Adventure in Company with Ben. Bewley, Dr. to 
 2 Swift and Company 
 
 Accepted, to make good in acct. to said Swift and Com¬ 
 pany, the draft of said Bewley, their favour, for my •§ 
 of 2401. cost and charges of 200 pieces Linen Cloth 
 bought and shipped by said Bewley to London, for his 
 acct. and mine 
 
 160 
 
To Cash paid W. Ford for said tallow,? 
 nt 5 ton, at 23/, per ton 5 
 
 -Paid Duty and other charges 
 
 To commission for my provision at 2i per C. 
 
 Richard Ruby, Dr. to Sugar, Co. 2, / 
 
 [Sold him the following, at 3 months, 
 
 JOURNAL, No. III. 
 Dublin, 23d January, ISOi. 
 
 Sundries Dr. to Sundries /. 151 1 
 
 [For 10 hhds. tallow, bot. and shipped in the Ann and] 
 Mary, Ambrose Sutton master, lor Rochelle, address 
 of James White, for acct. of Thomas Preston and me, 
 each i' 
 
 /. s. d. 
 
 Said Preston for his half - 75 17 00 
 
 [Voyage to Rochelle, in Co. 2, per the ? „„ 
 
 above Ship, for my half - 5 “ 00 
 
 40 00 00 
 8 00 00 
 
 1 hhd. Barbadoes sugar, nt. 9C. ? 
 
 3 qrs. at 28s. per 5 
 
 1 Puncheon double refined sugar, ? 
 
 nt. 8C. at 6/. per C. 5 
 
 4 C. single refined do. at 4/. per 
 
 4S 00 00 
 16 00 00 
 
 — 29th - 
 
 Cash Dr.toLoftusand Co. of Paris, our acct. of Ex¬ 
 change in Company - - /.200 00 ooj 
 
 Received from -\ugustine Clarke, for John Morreau’ 
 Bill on him 6th instant, at Usa. remitted me by saidj 
 Loftus and Co. 3140 Livres Tournois,Exa. at 12J-per 
 
 Cash Dr. to Sundries, - - /.285 3 00| 
 
 Received this month, per Cash-book 
 
 Sundries Dr. to Cash 
 
 Paid this month, per Cash-book 
 
 2783, 
 
166 [ 6 ] JOURNAL, No. III. 
 
 Dublin, 1st February, 1804. 
 
 # l| Cash Dr. to adv. in Co. with Ben. Bewley, 7.84 0 0 
 
 . 5 Received from him for my | nt. proceeds of Oranges, 
 Lemons and Olives, amounting per Sales to 
 
 ---6th- 
 
 SundriesDr.toJas. Pearson his acct. rum, 7.346 17 0 
 
 /. s. d. 
 
 .7 Thomas Preston, for his half - 173 8 6 
 
 .8 Rum, in Company 2, my half, is 173 8 6 
 
 346 17 00 
 
 . sjBeing the remainder of stud Pearson’s Rum, viz. 
 
 18 Puncheons, qt. 1982 gallons, at 3s. 6d. per gallon 
 
 346 
 
 James Pearson his account Rum, Dr. to Sundries 
 7.170 9 00 
 
 Having closed said account, and sent him an account 
 sales, viz. 
 
 Total of the sales being 
 Charges (already posted) are 
 
 Closing of the account 
 
 Tocommission for my provision on the ) 
 total sales at 21 per cent - £ 
 
 To Cash, for after charges (not posted? 
 
 till now) 5 
 
 To do. for cost of 170 Barrels Beef) 
 and charges 3 
 
 To commission for my provision thereon 
 
 l. s. d. 
 390 9 00 
 220 00 00 
 
 170 9 00 
 l. a. d. 
 9 15 2 
 
 2 13 10 
 
 151 2 00 
 
 3 17 00 
 
 In return of the nt. proceeds of the rum, I have shipped 
 said Beef in the Fortune of Bristol, Adam Bray mas¬ 
 ter, for Barbadoes, to the address and risk of said 
 
 170 
 
 Pearson 
 
JOURNAL, No. III. 
 
 Dublin, 5th February, 1804. 
 
 [7] 
 
 Sundries Dr. to sundries /• 185 0 0 
 
 [For the following, shipped in the Ann and Mar}’, Am¬ 
 brose Sutton, master, for Nar.tz, to the address of| 
 Abel Archer there, to sell for acct. Co. 2. 
 
 1 . 
 
 Thomas Preston for his half - 92 1 
 
 [Voy. to Nantz, per said ship for my ~ 92 1 
 
 Thomas Preston, for 100 tubs Butter, ? 
 
 put in by him - - > 
 
 [To bills and notes, for Charles Carle-T 
 ton’s note, paid him for 20001b. Tan- >■ 
 ned Leather just bot. - J 
 To Cash paid Duty, Sec. at shipping 
 
 50 00 00 
 5 00 00 
 
 Thomas Preston Dr. to Hops in Co. 2 l. 42 00 00 
 
 [For 2 Bags sold David Denham, nt. "C. at 6/. per, for 
 ' which he has given me a draft on said Preston, who 
 has accepted it to make good in account 
 
 Ben. Bewley Dr. to adv. in Co. with him l 94 00 OJ 
 
 [He having furnished me with an acct. sales of our Flo¬ 
 rence Wine and Oil, the nt. proceeds amounting tc 
 141/. for my £ whereof he has given me credit inj 
 account, being - 
 
 Sundries Dr. to sundries /. 205 00 o| 
 
 For amount Invoice of the following goods shipped on 
 board the Hopeful galley, George Quarrel, master, 
 for Cadiz, addressed to Edward Hall, for account and 
 risk of Co. 2, viz. 
 
 1. s. d. 
 
 Cash received from Thomas Preston for > 
 his half - - - S 
 
 Voy. to Cadiz, per said ship, for my half 102 10 oo] 
 
 205 00 00 
 
 To cash, for 210 C. Hides, amounting to 
 To Do. paid Duty and Fees of entry, Sec. 
 |To commission acct. for my commission ? 
 at 2i per cent $ 
 
168 [8] JOURNAL, Wo. III. 
 
 I Dublin, 14 th February, 1804. 
 
 Tea in Company 4, Dr. to Lewis Lestock, London, 
 
 • 9 |my account./. 92 8 0 
 
 • 9 Having received per the Mermaid, Richard Rich, Mas¬ 
 
 ter, from London, 2 chests Green lea and 2 do. Bo- 
 hea, each weighing Nt 200ib. consigned to me by 
 said Lestock, to sell for his account, Abel Archer’s of 
 Nc.ntz, and mine, each i, in pursuance of an agree¬ 
 ment made to trade in partnership, and each to be 
 equally concerned, and to account for the rest, as oc¬ 
 casion shall require: 
 
 The cost and charges amounting per Invoice, to 
 152/. Eng. my i is 84/. Exa. at 10 per cent 
 
 -15th--- 
 
 , 9 Tea in Company 4, Dr. to cash - A60 00 0 
 
 . li 
 
 jpaid duty and freight, &c. of 2 chests Green Tea and 
 3 do. Bohea, per the Mermaid, from London 
 
 Sundries Dr. to Sundries in Co. 1-1. 205 7 o| 
 |For the following, sold said Matthew Morden, 
 
 Thomas Preston, for said Morden’s bill on I 
 him, accepted to make good in account, 1102 13 
 for one half - J 
 
 'Cash, for the remainder - - 10 13 
 
 . 5 To Claret, for 2 tun, at 40/. per tun 
 . 6 To Hops, for 3 bags, nt- 0^C. at 6/. per C. 
 
 _To Sugar, for 1 hhd. Barbadoes, Nt. 10C. ? 
 
 .61 lq. at 28s. per - 5 
 
 -1. Puncheon Double refined Do. ? 
 
 Nt. 8C. at 61. per - - $ 
 
 14 7 0 
 48 00 0 
 
1 . 
 
 To Cash, paid in part to said Harvey 73 8 s| 
 
 To Eben. Pike, Cork, his account for my > 
 hill on him - - : C 14 1 
 
 To Thomas Preston, for my bill on him for 
 his half cost said beef 
 
 JOURNAL, No. III. [9] 
 Dublin, 21st February, 1804. 
 
 Sundries dr. to Sundries 
 
 /. 191 - 13 6 
 
 For 200 Barrels Beef bought from Edward Harvey for 
 acct. Co. 2, at 17s. 6d. per barrel, which I have 
 shipped in the Rover, Thomas Trusty, master, for 
 Rouen, to the address of Peter Lacherre to sell for 
 account said Company, is 175/. 
 
 Thomas Preston, for his half 
 Voyage to Rouen, per said ship, in eo. 2 ,} 
 for my half < 
 
 95 16 
 95 16 
 
 ° r | 87 10 00| 
 175 00 ool 
 
 iTo Cash, Paid Duty and other Charges 12 00 ooj 
 To commission for my provision at 2i per) 
 
 Loftus and Company of Paris, our account of e: 
 Company, Dr. to sundries l. 102 1 
 
 [For John Connor’s draft on Peter Lamotte to said Loftus| 
 and Co. remitted them‘2000 Livres Toumois, Exa. 
 at 12 id. per livre - 
 
 l. s. d. 
 
 |To Tea, in Co. 4, 1 chest Green") 
 
 Teadelivereu said Connor,nt.200lb. j. 70 00 Ooj 
 
 at 7s. per lb. - - J 
 
 ITo Cash, paid him for balance 32 1 8] 
 
 102 1 8 
 
iro [io] 
 
 JOURNAL, No. IK. 
 
 Dublin, 27th February, 1804. 
 
 | Sundries Dr. to Sundries 
 
 /.283 7 00 
 
 For 170 Score Linen Cloth bought of Anthony Arm¬ 
 strong, at 32s. per score; which I have shipped on 
 board the Mermaid, Richard Rich master, for Lon¬ 
 don, to address Lewis Lestock, to sell for acct. Co. 4, 
 
 •mi. 
 
 1. a. d. 
 
 Lewis Lcstock, London, his acct. for his i 94 9 0 
 
 Abel Archer, Nantz, his acct. for his ^ 94 9 0 
 
 Voyage to London, per said ship, for my-| 94 9 0 
 
 
 283 7 0 
 
 To Claret in Co. 2, for 2 Tun, at 41/. ? 
 
 per tun, sold said Armstrong y 
 
 To Hops in do. for 4 bags, nt. 14C. at? 
 
 6/. per - - - > 
 
 To rum in do. for 2 puncheons contain- } 
 ing 222 Gallons, at 4s. per y 
 
 To Sugar in do. for 1 Puncheon single 5 
 refined, nt. 8C. at 4/. 4s. per y 
 
 . /. a. d. 
 
 82 00 00 
 
 84 00 00 
 
 44 8 00 
 
 33 12 00 
 
 20C. at 28s. per ’ ^ 
 
 28 00 00 
 
 To Cash, for charges till on board 
 
 To Commission, for my Provision at 2} ? 
 per cent 5 
 
 272 00 00 
 4 8 9} 
 
 6 18 21 
 
 
 
 [ Ben. Bewley Dr. to adventure in Company with said 
 Bewley .... /.76 0 0 
 
 For my f nt. Proceeds of 65 tubs Butter, shipped by 
 him the 10th ulto. on the William and Mary, Capt. 
 Tobin, for Rouen, amounting per sales to 2280 Liv. 
 Exa. at 12d. per livrc, 11 41. my f thereof 
 
 Cash Dr. to sundries 
 
 /, 186 13 6 
 
 Received this month per cash-book 
 
 
 Sundries Dr. to.Cash 
 
 /.441 5 11 
 
 Paid this month per Cash-book 
 
 
 441 
 
JOURNAL) No. III. 
 Dublin, 2nd March, 1804. 
 
 [11] 
 
 Sundries Dr. to Swift and co 
 
 [For Lewis Lestock, of London’s, draft on 
 Swift and co. 26th ulto. at sight, value in acct. withj 
 them for the same, being said Lestock’s reimburse for 
 the following, viz. 
 
 |Loftus and co. of Paris, our acct. of] 
 exa. in company, for theirs on him to 
 Adair and Jackson, at sight, for 1000 
 crs. at 33d. per cr. 137/. 10s. English, 
 Exchange at 10 per cent. 
 
 |Thos. Preston, for his £ cost of 205/. 
 insured on hides, per the Hopeful gal. 
 for Cadiz, 1/. 15s. Eng. exa. at 10 p.c. 
 
 | Voyage to Cadiz, per said ship,' for my' 
 half cost of said insurance, at 1/. 15s. 
 Eng. exa. at do. 
 
 /. i 
 
 4th 
 
 Cash Dr. to Loftus and co. of Paris our account of| 
 exchange in company - - /.185 0 
 
 For my bill on them to Wm. Ford, at Usance, for] 
 3552 livres tournois, exa. at 12| per livre 
 
 5th 
 
 Adventure in co. with Ben. Bewley, dr. to adventure] 
 company with do! /. 180 
 
 Having received from him sales of our 200 pieces] 
 [linen cloth, shipped by do. 19th January last for Lon¬ 
 don, and an invoice of spice, received by him, in re¬ 
 urn of the neat proceeds; the amount of each being] 
 270/. Irish, my f is. 
 
■172 
 
 [12] JOURNAL, No. HI, 
 
 Dublin, 7th March, 1804. 
 
 .71 Cash dr. to sundries 1.170 
 
 — Received from William Warren, for James White, of 
 Rochelle’s bill on him at sight, being said White’s re¬ 
 mittance, for the nt. proceeds of 10 hhds. tallow, per 
 the Ann and Mary, acct. co. 2, amounting per sales 
 to - - - - - - l. s. d. 
 
 . 1 To cash paid Thomas Preston for his half 85 0 0 
 . 7 To Voyage to Rochelle, per the Ann and > 
 
 Mary, in co. 2, for my half 5 
 
 170 
 
 170 0 0 
 
 10 
 
 --- 10th 
 
 General account of wares dr. to sundries 
 
 l. 84 0 0 
 
 For 6 hhds. tallow, bought of William Ford, for my ac¬ 
 count, neat 3 ton, at 281 per, viz. 1. s. d- 
 
 . 1 To cash paid in part U 0 0 
 
 . 9 To Tea, in Co. 4, for 1 chest Bohea) . 
 
 Nt. 2001b. delivered him at 7s. per 5 
 
 .lj Cash Dr. to Ben. Bewley, . 1.170 0 o] 
 
 . 4 Received from him in full for my | nt proceeds of such 
 goods on our account as he has already furnished me, 
 the sales thereof .... 
 
 - 15th - 
 
 Sundries Dr. to Edward Hall, of Cadiz, for Co. 2, 
 our account.1.200 0 0 
 
 170 
 
 Having received from him an Invoice of wares shipped 
 by him on board the St Jago, Diego Perez, master, 
 for London, and consigned to Lewis Lestock, (per my 
 Orders)to sell foraccountCo. 2,the costand charges 
 amounting to 1000 Dollars, at 4s. per Dollar 
 
 1. s. d. 
 
 • 7 Thomas Preston for his half - - 100 0 0 
 
 10 Voy. to London, per said ship, for my half 100 0 0 
 
 <200 
 
 10 
 
 200 0 0 
 
JOURNAL, No. III. [15] 
 
 Dublin, IStli March, 1804. i /.is 
 
 4 Ben. Bewley Dr. to sundries in Co. 2, /. 65 0 0 
 
 l. a. d. 
 
 Sold him at 3 months, viz. 
 
 _ 5 To Claret, for 2 hhds. at 11/. per 22 3 0 
 
 ' g To Hops, for 1 bag, Nt. 3iC. at 6/. per 21 0 0 
 | g To Rum, for 1 punch, qt. 110 galls, at 4s. per 22 0 0 
 
 -20th- 
 
 jO Abel Archer of Nantz, for Company 2, our acct. Dr. 
 _ to sundries /. 200 0 0 
 
 Fornt. proceeds of 100 tubs Butter, and 2001b. tanned 
 Leather, per the Ann and Mary, acct. said Company, 
 amounting per sales to 4000 Livres, at 12a'. per Li- 
 
 /. s. d. 
 
 y To Thomas Preston for his half 100 0 0 
 
 ‘ „ To Voy. to Nantz, per said ship, for my half 10Q 0 o 
 
 200 0 0 
 
 ---23d-. 
 
 Loftus and Company of Paris, on our acct. of Exa. 
 in Co. Dr. to Swift and Co. I 204 3 4 
 
 5 For the latter’s bill on the former my favour, at Usa. 
 ’ remitted them for 4000 Livres Tournois. Value in 
 ~ account with said Swift and Co. at 12irf. per Livre 
 
 ■--- 26th --- 
 
 j Cash Dr. to bonds /. 515 0 0 
 
 q Received from Hepry Harding, in full for principal and 
 half a year’s interest due to me by his bond, which I 
 have delivered up. 
 
 10 Voyage from Nantz to London, per the Ann and 
 _ Mary, in Co. 4, Dr. to A. Archer my acct. /. 93 0 0 
 
 10 For my ■§ cost and charges of 20 pipes Brandy, shipped 
 by him on said ship, to the address of Lewis Lcstock, 
 account and risk of Co. 4, amounting per invoice to 
 5760 Livres, my i thereof 1920 Livres Tournois, 
 Exa. at 12id. per Livre ... 
 
 65 
 
 200 , 
 
 2041 
 
 515' 
 
[14] JOURNAL, So. III. 
 Dublin, 30th March, 1804. 
 
 Sundries Dr. to sundries A 211 
 
 [For the following shipped on board the Bonadventure, 
 Joseph Miller, Master, for Nantz, to the address of j 
 Abel Archer, to sell for acct. Co. 4, viz. 
 
 , A 
 
 - 4;Suid Archer,his acct. for his j 70 7 8| 
 
 . S ;L- Lestock, London, his acct. for his i 70 7 8 
 
 .Vo, toNantz,per Bonadventure,in co.formy-i 70 7 8 
 
 To cash, paid William Ford, for 8 hhds. 
 
 10 
 
 I 27A 10s. per wu 
 |To gen. acct. Wares, for 6 hhds. do. nt. 
 
 I To cash, for duty and other charges at) | 
 
 shipping S 1 
 
 To commission, for my provision, at2J^ g 
 
 Cash Dr. to sundries 
 {Received this month, per Cash-book 
 
 Tallow, nt. 4 ton, bought this day, at 
 
 a.v.vi.. >, C...O, for 6 hhds. c 
 l, bot. 10th curt, for my acct 
 
 tj. 110 0 0 
 
 Sundries Dr. to Cash 
 
 .[Paid this month, per Cash-book 
 2nd April 
 
 j Bills and Notes Dr. to Tea in Co. 4, A 142 10 0 
 ■For the following, sold John Johnson, for which receiv 
 1 ed the undermentioned 
 
 l. e.d 
 
 .. chest Green Tea, nt. 2001b. at 7s. per 70 0 0] 
 |l Do. Bohea-—2001b. at 7s. 3d. per 72 10 0 
 
 A 
 
 id Johnson’s note payable 1st May 50 
 
 --1st June 50 
 
 ----——1st July ■ 42 1 
 
JOURNAL, No. HI. 
 Dublin, 4th April, 1804. 
 
 [15] 175 
 
 Sundries Dr. to Abel Archer of Nantz, for Co. 2, our 
 account - /200 0 0 
 
 For cost and charges of 30 bales paper, and 10 tun 
 Anjou white wine, shipped by him on the Catharine 
 of Dublin, Captain Butler, for account co. 2, 
 amounting per Invoice to 4000 Livres, at 12d. per 
 Livre - • - 
 
 ' l. s. d. 
 
 . r Thomas Preston, for his half 100 0 o 
 
 11 Wares from Nantz, in said co. for my half 100 0 0 
 
 200* 
 
 10 
 
 200 0 0 
 
 U Wares from Nantz in co. 2, Dr. to cash 1.200 0 0 
 
 . 1 Paid Duty and Freight, and other charges on Do. 
 
 -7th- 
 
 11 Peter Lacherre of Rouen, for company 2, our acct. 
 — Dr to Sundries ... /.520 0 0 
 
 For nt. proceeds of 200 barrels beef, per the Rover Gal¬ 
 ley, Captain Trusty, acct. said Co. amounting per 
 sales to 4400 Livres, Exa. at 12 d. per Livre 
 
 . ■ Thomas Preston, for his half 
 .9 To Voyage to Rouen, per the Rover, for \ 
 my half ' 
 
 l. s. d. 
 110 0 0 
 110 0 0 
 
 220 0 0 
 
 j Sundries Dr. to Peter Lacherre, of Rouen, for Co. 2, 
 tour account ... 7250 0 0 
 
 For cost and charges of 20 hhds. Burgundy Wine, ship¬ 
 ped by him on the Rover Galley, Captain Trusty, ac¬ 
 count Company 2, amounting per Invoice to 5000 
 Livres Tournois, Exchange at 12d. per Livre 
 
 /. i. d. 
 
 , j Thomas Preston for his half - 125 0 o 
 
 !1 Burgundy Wine in Co. 3, for my half 125 0 o 
 
 250. 
 
 H 
 
 250 00 00 
 
m [ 16 ] JOURNAL, No. Ill, 
 I Dublin, 7th April, 180-i. 
 
 . l Burgundy Wine in Co 2, Dr. to Cash /.85 0 0 
 
 . I Paid duty and other charges on Do. 
 
 -_-- loth--—---- 
 
 Sund. Dr. to adv. in Co. with Ben, Bewley, /.200 0 0 
 
 Received from him an account sales of our Spice, re¬ 
 ceived the 5th uko. from London, the lit. proceeds 
 amounting to 300/. of which my | is 
 
 ?. s. d. 
 
 , 1 Cash received in part - - '103 o 0 
 
 . 4; Ben. Bewley for the rem. pay. on demand 100 o 0 
 
 , 5 200 0 0 
 
 -13th-- 
 
 Sundries Dr. to Tea in Company 4, 1.7 5 0 0 
 
 . 2-For 1 chest Bohea sold to Christopher Kingston, neat 
 j 2001b. at 7«. 6d. per lb. - - - 
 
 . 1 Bills and Notes, received ah accepted Bill ? „„ 
 
 —, on Digby and Co- payable 1st May for $ ‘ 
 
 .9iCash for the remainder - - 5 0 0 
 
 75 0 0 
 
 -14th-1 
 
 Teainco. 4, Dr. to Sundries Z-205 2 0 
 
 'dosed the acct. of said Tea, and sent each Partner 
 account Sales, 
 
 /. s. 
 
 To Commission, for my provision on 357/.? 8 
 10s. the total Sales, at 2| per C. y 
 
 To Cash, for after charges (not posted? . . 
 
 | till now) . - - 5 
 
 [Lewis Lestock, London, his account, for? , 
 his | nt. Proceeds - - J U 
 
 |To Abel Archer, Nantz,his acct. for his -J do 96 0 
 [To Profit andLoss, for my | of neat gam 3 12 
 
JOURNAL, No. HI. 
 Dublin, 16th April, 1804. 
 
 [17] 177 
 
 . 3 Swift and Co. Dr. to Ben. Bewley /. 100 0 o| 
 
 For my draft "on him at sight their favour, being fori 
 balance due to me by said Bewley for nt. proceeds 
 of Spice, on our account, value in account with said; 
 Swift and Co. 
 
 1. e 
 
 jTo Voyage to London, per the Mermaid"! 
 in Co. 4, for nt. proceeds of 170 Score I 
 Linen Cloth, amounting per Sales to >177 
 29l/. English, my|97/. Exa. at iOf j 
 per cent J 
 
 To Voyage from Nantz, to London, per"! 
 
 ‘ the Ann and Mary, in Co. 4, for nt. I i 
 
 Proceeds of 20 pipes Brandy, consign-f . 
 ed to him by Abel Archer, amounting j ' t 
 
 per Sales to 303'. English, my£ 101/. j 
 Exa. at IOf per cent. J 
 
 Edward Hall, Cadiz, for company 2, o' 
 > sundries - 
 
 r account, Dr, 
 /. 230 0 0 
 
 Received per the Hopeful Galley, George Quarrel mas¬ 
 ter, from him Salesof210C. hides,shipped llthFeb. 
 in said ship to address of said Hall; for account Co. 2, 
 the nt. proceeds amounting to 1150 Pieces £, at 4s. 
 
 per, l 
 
 [To Thomas Preston for his half 
 To Voyage to Cadiz, per the Hopeful) 
 Company 2, for my half - 5 
 
 l. 
 
 I Sundries Dr. to Edward Hall, Cadiz, for Co. 2, our 
 [account /. 188 0 0 
 
 For 40 pipes Bencarlo red Wine, in part return shipped! 
 ' ~n board said vessel, for account said Co. at 23| pcs. 
 
 o per pipe, is 950 pcs. | Exa. at do. 
 
 |To° Thomas Preston for his half 94 0 0 
 
 |Bencarlo red Wine, in Co. 2, for my half 94 0 0 
 
 188 0 o] 
 
[18] JOURNAL, No. III. 
 Dublin, 2itli April, 1804. 
 
 Bencarlo Red Wine, in Company 2, Dr. to Cash 
 
 l. 300. 0 0| 
 
 Ipaid Freight, Duty atfd other charge's on Do. 
 
 jBen. Bewley having furnished ah account T ea, which he 
 received from Michael,Clancy of London, i for acct. 
 said Bewley, and | for mine ; the cost and charges 
 there, amounting to 27CM. Eng.tny § is 18 Of. at ! ,wl 
 per cent, is U98 18 
 
 fin return 1 have (at Said Be whey’s request) drawn on] 
 Lewis Lestock, London, favour said Clancy, a bill of] 
 270/. English, to be carried by said Lestock to my] 
 account, value in account with ’said Biwley, Exa. 
 
 at do. 
 
 Benjamin Bewley, for his J 
 
 Adv. in Co. with said Bewley fdr my f 
 
 /. 
 
 Sundries Dr. to sundries in Co. 2 
 
 For the following received frtim Richard Homan, for 
 which delivered ‘him-as tinder, 
 
 (Bills and Notes,for Richard Homan on ) 
 Digby and Co. payable 1 May y 
 
 : (Cash, received for balance 
 
 To Burgundy Wine, for 2 hhds. at 24/'. per 48 
 To Claret, for 2 tun, at 46/. per 92 
 
 140 00 00 
 
JOURNAL, No. III. [19] , 
 Dublin, 281b April, 1804.. 1 l. 
 
 Sundries Dr. to Sundries 
 
 Edward Hall, Cadiz, for Co. 2, our acct 
 for his bill on me to Thomas Hall, of { 
 Dublin, for balance due to him, 790 r 
 dollars, at 4s. per dollar - ' -* 
 
 ]Do. his acct. fordo, on me to said Hall,? 
 for balance due to him thereon 5 
 
 To bills and n< 
 
 John Johnson’s note, paya. 1 May 50/. 
 |Do. 1 June SOL deducting discount 
 Do. 1 July 42/. 10s. deducting do. 
 
 To Thomas Preston, formy draft on him ? 
 to Thomas Hall, for balance - 3 
 
 :s, for 
 
 -28th - 
 
 Cash Dr. to sundrie: 
 
 [Received this month, per Cash-book 
 
 Sundries Dr. to Cash 
 [Paid this month, per Cash-book 
 1st May - 
 
 Cash Dr. to bills and n 
 
 |Received from Digbyand Co. in payment of the follow¬ 
 ing bills, formerly accepted, 
 
 The first, received the 13th ulto. ? 
 
 from Christopher Kingston, for 3 
 The second, received from Rich- ? 
 ard Homan ? - 3 
 
 70. 0 0| 
 80 0 
 
 150 
 
180 [20] JOURNAL, No. TIL 
 
 j Dublin, 3d May, 1804. 
 
 .1 Cash Dr. to Richard Ruby, 177 13 o| 
 
 Abel Archer, of Nantz, my account, Dr. to Voyage 
 to Nantz, per the Bonadventure, in Co. 4, 1.77 2 6| 
 
 'Received from him in full for sugar in Co. 2, sold him] 
 26th January last 
 
 — 6th 
 
 Received from him sales ofi 14 hhds. Tallow, shipped 
 30th March, for acct. said Co. each |, the Nt. pro¬ 
 ceeds amounting to 4500 Livres Tournois, my i is 
 1500LivresTourn. Exa. at 121 per . 
 
 12 Narrow Modes in Company 4, Dr. to Abel Archer, 
 — Nantz, my acct. - - - - 172 18 4 
 
 10 
 
 Having received per the Bonadventure, Joseph Miller, 
 Master, from said Archer, 30 pieces narrow modes, 
 containing 2580 Aunes, to sell for acct. Co. 4, the 
 costand charges there, being 4200 Liv. Tourn. my ^ 
 is 1400 Liv. Tourn. at (2£ per, is 
 
 -7th-- 
 
 ,1 Narrow Modes in Co. 4, Dr. to Cash 112 0 0 
 
 77 
 
 78 
 
 72 
 
 Paid duty and other charges on said Modes - 12 
 
 -10th--- 
 
 Sundries Dr. to Lewis Lestock, of London, for Co. 2, 
 our account.1198180 
 
 12 
 
 Received from him ah Invoice of 20 ton Lead, ship¬ 
 ped for account said Co. on board the George of Lon¬ 
 don, Captain Evans, Master, for Nantz, to the address 
 of Abel Archer, the cost &c. being 1801 Eng. at 10l 
 percent - .. 
 
 Voy. to Nantz in Co. 2, per said ship, for, 
 my 5 thereof 901 Eng. at 101 per ] 
 Thomas Preston for his half 
 
 1 a. d. 
 99 9 0 
 
 99 9 0 
 
 198 18 0 
 
 Voyage to Nantz, per the George,Co.4, Dr to Lewis 
 Lestock, my account - - 190 12 2 
 
 198 
 
 . 9 Received from him Invoice of 40 pieces Serge, shipped 
 on board the said ship, to the address of Abel Archer 
 there, to sell for acct. Co. 4, the cost being 2461 Eng. 
 of which my is 821 at !0] per cent, is 
 
 90 
 
JOURNAL, No. HI. 
 
 [&] 181 
 
 Dublin, litli May, 1804. 
 
 Received from John Archer, of Kilkenny, for the fol¬ 
 lowing sold him, viz. 
 
 1. s. d. 
 
 ,8 To Rum, in Co. 2, 1 Puncheon, con-? _ 
 mining 110 Gallons, at 4s. per y 
 
 11 To Burgundy Wine in said Co. 1 hhd. 2i 00 C 
 .6 To Sugar, in said Co. I Hhd. Barba-? 
 
 does, nt. IOC. at 28s. per 5 
 
 12 To narrow Modes, in Co. 4,for5pieces? 43 QQ c 
 
 containing 450 Aunes, at 2s. per y 
 
 13 Profit and loss Dr. to sundries /.190 1 2 
 
 Received certain advice, that the George of London, 
 12 Capt. Evans, is lost,on her way from London to Nantz, 
 my loss thereby is, viz. 
 
 1. s. d. 
 
 12 To voyage to Nantz, per said ship, Co. ? Qq 
 2, for my ~ of 20 Ton of Lead y 
 
 To voyage to do. per do. in co. 4, for my ? q „ 
 j of 40 pieces Serge $ ' 1 
 
 2 Lewis Lestock, London, my account Dr. to sundries 
 /.69 10 81 
 
 Having received from Abel Archer, of Nantz, an in¬ 
 voice of 20 small pieces Brocade, containing 50 
 Aunes, shipped in the Sailwell, Tho. Johnson, master, 
 for London, to the address of Lewis Lestock, to sell 
 for acct. Co. 4, the cost, See. being 3600 Livres 
 Tourn. my 3 is 1200 Liv. Tournois, at 12-’d. per, is 
 
 Received also, by the same post, from said Les 
 sales of said Brocade, nt. proceeds amountii. 
 189/. English, my 4 being 63/. English, at 10| i 
 
 (To profit and loss for my j 
 
is* [s*] Journal, No. m. 
 
 Dublin, 23d May, 180*. i. 
 
 12 John Bird, Dr. to narrow modes, in Company 4, 
 
 .. 1 93 3 4 
 
 12 Sold him at 6 months, 14 pieces do. containing 860 
 
 Aunes, at 2s. Id. per - - - 91 
 
 - -28th —.-——-- 
 
 Sundries Dr. to John Bird, - /.93 3 4 
 
 Received for narrow inodes in Co. 4, sold him yester¬ 
 day, with liberty to discountthe debt when he thought 
 proper, 
 
 l. s. d. 
 
 j Cash received front him 90 7 6 
 
 ’.t, Narrow Modes in co. 4, for 6 months dis-) n ., , n 
 count allowed him 5 
 
 Loftus and Co. of Paris, on our acct. of exa. i 
 [Dr. to Thomas Preston, - - #04 
 
 For his bill on Peter Lamotte, to said Loftus and Co. 
 at Usa. remitted them this day, 4000 livres tournois, 
 value in acct. with said Preston, at 12irf. per Jivri 
 
 --:— soth- 
 
 Sundries Dr. to narrow modes in co. 4, l. 129 
 
 ! Having taken to account of Co. 2, each half, the re-J 
 mainder of the modes in Co. 4, viz. I 
 
 15 Pieces, containing 1290 Aunes, at 2s. per 
 
 129 
 
 .7 
 
 12 
 
 Thomas Preston for his half 
 Narrow Modes in co. 2, for my half, 
 
 is 
 
 12 
 
 129 00 0 
 
JOURNAL, No. ffl. 
 
 [23] 
 
 Dublin, Slst May, 1804. 
 
 
 I Closed said account, and sent each partner an account] 
 sales, viz. 1. , 
 
 To commission For my provision on 2651.) 
 
 3s. 4 cl. the total sales, at 2i percent 5 
 I To Cash, for after charges (not posted) Q , 
 
 [to Lewis Restock, London, his account) 8J 
 
 for his i of the r.t. proceeds 5 
 
 To Abel Archer, Nantz, his account for) „. 
 
 his* of do. - - ; 5 
 
 I To profit and loss, for my A of nt. gain, is 8 
 
 Cash Dr. to sundries 
 
 Received this month, per Cash-book 
 
 w modes, in Co. 4, Dr. to sundries /.177 9 
 
 Sundries Dr. to Cash 
 IPaid this month, per Cash-book 
 
 Lewis Lestock, of London, for Co. - 2, our acct 
 
 I to Loftus and co. of Paris, our account of exa. in i 
 pany - /.125 
 
 jFor George Usher on Michael Clancy, my favour, at 
 Usa. remitted the former this day, 1131. 2s. 5 \d. Eng. 
 Exchange at 1 Of per cent, is Irish 1251. for which 
 delivered said Usher, my bill on the latter at Usa. 
 his favour, for 2400 Liv. Tournois at 12 id. per 
 Livre 
 
 --- 4th - 
 
 Cash Dr. to ship Bonadventure 
 
 1.45 0 0 
 
 Settled account with Joseph Miller, master ofsaid ship, 
 and-received from him my share of the balance ofl 
 his account of the freight and disbursements, since 
 December last 
 
JOURNAL, No. m. 
 Dublin, 14th June, 1804. 
 
 [25] 
 
 _ 5 Ship Providence, Dr. to Cash - /.SO 0 0 
 
 _ 1 David Denham, Master of said Ship, has brought in his 
 account of Freights, Wages, Disbursements, See. by 
 the balance whereof there appears due to him 60/. 
 my i whereof 1 have paid him, is - - 
 
 -18th —--- 
 
 Sundries Dr. to Lewis Lestock, of London, his acct. 
 
 /.212 IS 10 
 
 For balance to me per abstract furnished him this 
 day, closed by the following articles, pursuant to his 
 letter of the 12th instant, viz. 
 
 /. s. d. 
 
 12 Lewis Lestock, Co. 2, our acct. for BalO 
 
 ante due to him thereon 66/. 17s. [• 74 4 8f 
 
 64:1. Eng. Exa. at 11 per cent J 
 , 9 Said Lestock, my account, for so much 11 
 
 Debit him therein, 124/. 16s. 6|d. 4 138 11 1] 
 
 . 3 Eng. Exa. at do. J 
 
 - 21st-- 
 
 Sundries Dr. to Loftus and Co. of Paris, our account 
 of Exchange in Company - /. 192 12 9| 
 
 For my bill on said Loftus and Company, at Usance, 
 favour Abel Archer, ofNantz, remitted him this day, 
 3774-Liv 3 sols, 6 den. Tournois, Exchange at 12id. 
 per Livre, for balance of the following, 4 
 
 /. s. d. 
 
 Said Archer his acct. for 754 Liv. 3 sols. ) 
 
 ,4 6 den. due to him thereon, at 12Jd. £ J ° *°4 
 
 10 Do. my acct. for 3020Livres due to him) 
 
 . 5 thereon, at 12jd. per 5 1 
 
[26] JOURNAL, No. III. 
 Dublin, 23il June, 180i. 
 
 m 
 
 .1 Cash Dr. to Sundries in Co. 2, - A109 10 o 
 
 Received from Richard Ruby, for the following sold 
 l. s. d. 
 
 .5 To Claret for 6 hhds. at 45/. per Tun 67 10 0 
 
 . 6 To Hops for 2 bags, Wt. 7C. at 6/. per 42 0 0 
 
 -26th- 
 
 . 7 Loftus and Co. of Paris, their acct. Dr. to Do. our 
 — acct. of Exa. in Company - - /.100 14 5 
 
 For balance due to me on the latter account carried to 
 the Debit in the former, per Abstract furnished 
 this day, 1933 Livres, 16 sols. 6 dens. Exa. at 12id 
 per - .... 
 
 Loftus and Co. our acct. of Exa. in Co. Dr. to 
 
 ■ 5 Sundries - - - - 16/. 13s. 10 
 
 — _ _ /. s. d. 
 
 To said Loftus and Co. their acct. \ 
 
 . 4 for their i nt. Profit-on the Exa. $ 611 
 
 13 To Profit and Loss for my § of Do. 8 6 11 
 
 --23th- 
 
 Sundries Dr. to Rum in Company 2, /.275 12 6| 
 
 109 
 
 10 
 
 100,14 5 
 
 
 [ Divided between Thomas Preston and me, the remaind¬ 
 er of our Rum; viz. 
 
 Thomas Preston, for 7 puncheons, con-) 
 taining 740 gallons, at 3s. 9d. per 5 
 Rum, for 7 Do. taken to my own acct. \ 
 qt. 730 Galls, at 3s. 9d. per 3 
 
 l. s. d. 
 138 15 0 
 136 17 6 
 
 .8 
 
 275 
 
 Leakage on the whole Cargo, 70 gallons. 
 
JOUUXAL, Xo. III. [27j IS: 
 
 DiiMi.i. r>uth Jiuh‘, lsoi. I i- js.|</ 
 
 Sundries in Co. 2, Or. 10 sundries 1.577 2 0 1 
 
188 
 
 [28] JOURNAL, No. lit. 
 Dublin, $0th June, 180i. 
 
 Charges Dr. to Cash 1. 155 0 o| 
 
 Laid out these 6 months, per book of charges,' 
 
 For Ware-house rents, and other charges > ^ 0Q J 
 of merchandize - - 5 j 
 
 House rent, and house expenses 90 00 0, 
 
 Pocket expenses and apparel 40 00 0 
 
 Cash Dr. to sundries /. 816 19 Oj 
 
 Received this month, per Cash-hook 1 
 
 ! Sundries Dr. to Cash 1 .187 0 Oj 
 
 Paid this month, per Cash-book I 
 
 RND OF THE THIRD JOURML. 
 
THE ALPHABET TO THE I EGER, No. III. 
 
 N 
 
 O 
 
 P 
 
 Fo. 
 
 Narrow Modes ^ ^ 
 
 Co. 4 5 
 
 Narrow Modes? 
 
 Co. 2 s 12 
 
 Fo. 
 
 Fo. 
 
 3 ike Eben. Cork 3 
 ?earson J./i.a. Rum 3 
 ?rcstonThos. 7 
 
 r’rofit and Loss 10 
 
 Q 
 
 R 
 
 S 
 
 Fo. 
 
 Ruby Richard 7 
 
 Rum in Co. 2 8 
 
 Rum 13 
 
 Fo. 
 
 Stock 1 
 
 Sugar 2 
 
 Snip Bonadvenlure 2 
 
 Ship Providence 3 
 
 Sugar, co. 2 6 
 
 T 
 
 V 
 
 W 
 
 Fo. 
 
 Tea, Co. 4 9 
 
 Tea 13 
 
 X 
 
 Fo 
 
 Voyage to Rochelle, 
 per Ann and Mary, 
 co. 2 7 
 
 —To Nanlz, per Ann 
 and Mary, co. 2, 8 
 —To Cadiz, per Hope-] 
 ful, co. 2 8 
 
 —To Rouen, per Ro- 
 
 —To London, per 
 Mermaid, co. 4 9 
 
 —From Cadiz to Lon 
 don, per the St. Ja 
 
 r°’ C °\ 2 nt to Lon° 
 
 Fo. 
 
 Wares, Leghorn 1 
 
 Wares from Nantz, 
 
 Y 
 
 Fo. 
 
 don,per the Aim anc 
 Mary, co. 4 10 
 
 —To Nanlz, per Bon 
 adventure, co. 4 1 
 —From London to 
 Nantz, per the 
 George, co. 2 12 
 
 —From London ,tc 
 Nantz, pr. the Geo 
 co. 4 12 
 
 Fo, 
 
 Z 
 
 Fo 
 
Feb. 
 
 Mar. 
 
 Apr. 
 
 El 
 
 [1] LEGER, No. III. 
 
 Stock Dr.j 
 
 To sundries for the total of my effects and debts 
 passive .... 
 
 [To balance, being my nt. capital 
 
 Cash 
 
 Dr. 
 
 [To stock, remaining in my hands per Leger B. 
 |To do. received from my father as a gift 
 iTo sundries, received this month per Cash-book! 
 jTo Do. - for Do. 
 
 |S1] 
 
 i3l!To Do. 
 [30 'To Do. 
 31}To Do. 
 |30jTo Do. 
 
 for Do. 
 for Do. 
 for Do. 
 
 (To stock, remaining unsold, 
 
 Leger B. - 
 
 [To Profit and Loss, gained by this 
 account ... 
 
 Dr. 
 
 TunHhd 
 
 Dr. 
 
 Chests 
 
 Flor. Wine Oil 
 [To Stock, for cost of - - | 50 J 50, 
 
 :To Profit arid Loss, gained by this — — 
 account * - - 150 f 50i 
 
 Wares from Leghorn 
 
 
 I ^20 5 10 
 |55!8 9 7, 
 
 5938 15 J 
 
 875! 12[ i 
 2000j 1 
 
 285: 3! 
 186 13 6 
 1040j 
 165 J 
 421! 
 
 816 19 
 
 205 
 34 1 
 239 1 
 
LEGER, No. m. 
 
 [ 1 ] 
 
 4804! 
 
 1804' 
 
 By sundries, for the total of ray effects and 
 debts active ... 
 
 By profit and loss, for my Nt. gain these 6 
 months past ... 
 
 Contra 
 
 Cr 
 
 Contra 
 
 Jan. 31 By sundries, paid this month per cash-book 
 Feb. 28 By do. - for do. 
 
 Mar. 3 i By do. - for do. 
 
 Apr. 30;By do. - for do. 
 
 May 31: By do. • for do. 
 
 June 30,By do. - for do. 
 
 By balance in my hands 
 
 [By Claret in Co. 3, taken to said acct. I 
 
 Cr. 
 
 Tun Hhd. 
 
 [Contra Cr. 
 
 Chests 
 
 Flor. Wine Oil. 
 
 'By Stock for Sales of | 24 | 17| 
 
 jBy Sundries, delivered Ben. Bewley 
 for our account 
 
 ■5766 j 4j7J 
 172 10 10 
 
 2,14 11 
 9 15,_i 
 
1804) 
 
 18041 
 
 Jan. 
 
 Sugar 
 
 LEGER, No. m. 
 
 Bavba- Refined 
 does single doub. 
 
 iTo Stock, for cost &c. of 
 [To Profit and Loss, gained 
 hereby 
 
 Bills and Notes 
 
 jTo Stock, for Charles Carle- 
 ton’s note payable 1 Febru¬ 
 ary, on hands, for 
 
 -John' Clark’s payable 
 
 10th inst. 
 
 [To Tea in co. 4, for John | 
 Johnson’s 3 notes, 
 
 1 payable 1 May 
 1 payable 1 June 
 1 payable 1 July 
 jTo do. for an accepted bill oi 
 Digby and co. paya. 1 May I 
 To sundries, for 1 do. or 
 payable 1st do. 
 
 To profit and loss, gained hereby 
 
 To stock .for HenVy Harding’s bearing interest 
 since 25 October last - - 1 
 
 To profit and loss, gained hereby 
 
 Ship Bonadventuvc 
 
 To stock for | of her present value 
 To profit and loss, gained hereby 
 
LEGER, No. III. 
 
 [2] 195 
 
 > {By stock, for sales of 
 )12:By sundries, put int 
 1 ' Co. 2 
 
 O 
 
 Barba- Refined i 
 does doub. single] 
 
 Contra. 
 
 By advent, in company with 
 Ben. Bewley for J. Clark’s 
 note, paid him 
 
 By sundries, for Charles Car- 
 leton’s payable loth inst. 
 
 By sundries, for John John- 
 son’sSnotespassed Thomas 
 Hall 
 
 1 payable 1 May - 
 1 do. 1 June 
 1 do. 1 July 
 
 iBy Cash, for Digby and Co. 
 payable this day 
 -Do. paya. do. 
 
 June 
 
 By Cash, for my half the balance of freights, 
 &c. from the Master 
 By balance, for 5 0 f her present value 
 
106 [3] LEGER, No. ID. 
 
 1804 J Ship Providence Dr.j i 
 
 Jan. 1 To stock, for half her present value - ] 1 2 
 
 June 14 To Casn, for half the balance of account of: 
 
 j freight kc. paid tlte Master - - 1 
 
 1804 J Swift and Company Di 
 
 Jan. 1 To stock, due me per Leger B. 
 
 Apr. 16 To Benjamin Bewley, for my draft on him ‘ 
 lio balance due to you ... 
 
 1804 j Lewis Lestoek, of London, H. A. Dr. 
 
 j an . | 2 i To stock, due me per Leger B. - - | 
 
 Feb. 7 To sundries, for your £ amount Invoice 170! 
 
 j score Lmen, per the Mermaid - - ! 
 
 Mar. 26 To sundries, for your -J amount Invoice of 14 
 j hhds. fallow, consigned Abel Archer acct.j 
 
 Peter Laeherre, Rouen, H. A. Dr.- 
 
 jan. 1 |T° stock, due me per Leger B. 
 
 1804 Eben. Pike, Cork, H. A. 
 jan. j To stock, due me per Leger B. 
 
 1804 James Pearson, Barbs. H. A. rum Dr.' 
 
 Gallons 
 
 Jan. j To stock, for charges on - I 2200. 1 220 
 Feb. i'-To sundries, for after charges and) 
 
 1 beef sent in return as per sales I 170 9 
 
 ( 
 
IEGER, No. III. 
 
 [ 3 ] 1ST 
 
 Contra 
 
 By Balance, for half her present value 
 By Profit and Loss, lost by this account 
 
 Jan. i9jBy Adventure in Co. with Ben. Bewley, for 
 I his Draft on me your Favour 
 Mar. 2! By sundries, for Lewis Lestock’s Draft on me 
 j your Favour - 
 
 123,3)' Loftus and Company, our Exa. account 
 I for your Draft on them 
 
 Apr.'u Bv Tea in Co. 4, for your i neat proceeds 
 May'31 By narrow modes in Co. 4, for your l n 
 
 U j Proceeds .... 
 
 18! By Sundries, for balance hereof 
 
 June 7 By Sundries for balance hereof 
 
 Feb. '21 jBy sundries, for my bill on you Fav.E. Harvey | 
 
 Gallons.! 
 
 Jan. j I By Stock for Sales of - 1 218 
 
 Feb. 3 By Sundries, taken to account Co. 2, I 
 
 I the remainder . - I 1982 
 
 2000 
 
[4] 
 
 LEGER, Ko. 111. 
 
 1804j I Benjamin Bewley, 
 
 18041 
 Apr 
 
 1804( 
 
 Feb. 
 
 Mar. 
 
 June 
 
 Dr. 
 
 To Stock per Leger B. r 
 To Wares from Leghorn, for your i thereof 
 iTo advent, in Co. with said Bewley, for my ^ 
 nt. proceeds of Florence Wine and Oil 
 To Do. for my | nt. proceeds of 6s Tubs 
 Butter, per the William and Mary, for Rouen 
 To Sundries, for amount Claret, Hops and rum 
 payable 3 months ... 
 
 To adventure to London, in Co. with said Bew¬ 
 ley, for my | nt. Proceeds of spice 
 To.Lewis Lestock, London, my acct. for your) 
 I amount invoice of 5 chests Green Tea,I 
 and 3 do. Bohea 
 
 Loftus and Co. Paris, T. A. 
 
 Dr 
 
 ;To Do. our acct. of Exa. in Company, for 
 balance due to me in that account brought to 
 your Debit herein, 1933 Livres, 16 sols. 6 
 den. Exa. at 12 £d. per 
 
 Edward Hall, Cadiz, H. A. Dr, 
 
 ) Thomas] 
 
 Abel Archer,' Nantz, H. A. 
 
 Dr 
 
 To Sundries for your A amount Invoice of 170| 
 Score Linen, consigned Lewis Lestock of 
 London acct. co. 4, - 
 
 iToDo. for your 4 amt. Invoice of U hhds. 
 
 Tallow, consigned your acct. said Company 
 |To Loftus and Co. our acct. of Exa. in Co. 
 for part of my bill on them for balance of 
 this acct. 754 Livres, 3 sols. 6 den. Exa. 
 12id. per Livre 
 
LEGER, No. HI. 
 
 [4] IS? 
 
 iBy Adventure in co. with said Bewley, for my 
 I -f of fruit r ... I 
 
 By do. for my receipt in full for balance hereof 
 IBy Cash, for my two-thirds neat proceeds of: 
 ! sundries whose sales are closed 
 jBy Swift and Co. for my draft on you their fa- 
 
 iBy sundries for balance of this acct. 
 
 Contra 
 
 Cr.l 
 
 Contra 
 
 Cr. 
 
 By stock, due to you per Leger B. 
 
 By said Loftus and Co. our acct. of exa. in co. 
 
 for your half neat profit on the exa. 
 
 By balance due to me . - . - 
 
 5 
 
 14 
 
 28 IS 5 
 
 8^ 6 ii 
 
 63 12 ! 
 
 Contra Cr. 
 
 By stock, due to you per Leger B. 
 
 Contra 
 
 Cr. 
 
 100 14 5 
 
 1 j 6 n 
 
 l 3y stock, due to you per Leger B, 
 
 14 By Tea, in co. 4, for your one third neat pro¬ 
 ceeds of 2 chests Green and 3 do. Bohca, 
 per the Mermaid from London 
 31 By narrow modes, acct. co. 4, for your one 
 third neat proceeds of 30 pieces, per the 
 Bonadventurc - 
 
 1 26 6 
 
 9 96 
 
 203 6 
 
 6. 
 
200 [5] 
 
 LEGER, No. HI. 
 
 Adventure in Co. with Benja. Bewley, 
 one third for H. A. and two thirds for 
 M. A. I)p -. 
 
 2 To said Bewley, for my f of Oranges. Lemons 
 and Olives, bought by him for our acct. 
 
 To wares from Leghorn, for my | of 26 chs. of 
 Flo. Wine, and 33 do Oil, put into Co. by mel 
 To Sundries, for my § Inv. of 65 tubs butter, 
 shipped by him, on the William and Mary, 
 
 . for Rouen - - ■ , 
 
 |To Swift and Co. for my § Co. of 200 pieces of| 
 Linen shipped bv him for London 
 To adv. in Co. with said Bewley, for my f Inv. 
 
 of Spice, received by him from London 
 To Lewis Lcstock, of London, my acct. for myj 
 § amt. Invoice of 3 chests Green and 3 do. 
 Bohea, received by him on our account 
 To Ben. Bewley, for his j. of 3 chests Gr< 
 Tea, and 3 do. Bohea, having taken the 
 , whole to myself - 
 To profit and loss, gamed by this account 
 
 Jan, 
 
 Feb. 
 
 Mar. 
 
 Mayj 
 
 June] 
 
 Jan. 
 
 Livres Ex. 
 2500 
 
 1500 
 
 Loftus and Co. of Paris, O. A. j>fj 
 Exchange 
 
 To Cash, for William Warren’s 
 bill, on Peter Lamotte 
 To Sundries, for John Connor’s 
 bill on do. 
 
 To Swift and Co. for your bill on 
 ■ Lewis Lestock 
 !To do. for their bill on you 
 ‘ i'o Thomas Preston, for his bill 
 I on Peter Lamotte 
 To Sundries, for Nt Profit on the 
 Exchange 
 
 Claret in Co. with Thomas Preston, 
 each half [Co. 2] 
 
 Tun Hhd 
 
 To Claret, for my half of 
 i To Sundries, for the closing of this 
 acct. 
 
LEGES, No. III. 
 
 Feb. i:By Cash, for r 
 
 . proceeds of Oranges,! 
 
 9 .By Ben. Bv.vicy, tor niv -y nr. proceeds of 26; 
 
 i chests of Fior. Wine -nd 33 cto. of Oil (4 
 28 By said Betviey, for my | nt. proceeds of But-i 
 j ter per the William and Mary, for Rouen i 4 
 Mar. 5 By adventure in Co. tvitii said Betviey, for my' 
 i | nt proceeds of 2.)-. 1 pieces Linen - j ^ 
 Apr. 10 By Sundries, for my § nl. proceeds of Spice,' 
 i received from London - - j 
 
 June 11 By lea, for 3 chests Green Tea, and 3 doJ 
 j Bohea, received front said Betviey, on my : 
 acct. amounting to - - hj 
 
 Jan. 29 ByCash, for J.Morreau’sbill 
 j on Augustine Clark 
 Mar. 4 By do for my bill on you to 
 j William Ford 
 
 June 1 jBy L. Lestock, co 2, 0 . a. for 
 I my bill on you to Geoi ge 
 j Usher 
 
 21 By sundries, for my bill on 
 j you to Abel Archer 
 
 26 By said Loftus and Co. t. a. 
 
 I forbala. due to me herein, 
 carried to your debit in . 
 that account 
 
 Jan. 1 7 By Cash, sold to Richard Pike 
 Feb. 18 Bv sundries sold to Mat. Morden 
 27 By do. sold to Anthony Armstrong; 
 Mar. 18 By Benj. Betviey, sold to do. 
 
 Apr. 27 By sundries sold to Richard Homan 
 June 23 By cash, sold to Richard Ruby 
 
 Bd. 
 
LEGER, No. ni. 
 
 .1804 Adventure in Co. with Anthony Arthur, 
 
 Ben. Butler, and Constantine Cooper, 
 each, one fourth, (Co. 4) Dr. 
 
 Jan. 11 To cash paid i of 10000?. being the joint 
 capital in said company 
 
 1804 Sugar in (Co. 2) Dr. 
 
 Barba- Refined, 
 does. sing. doub. 
 
 Jan. 12 To Sugar for my half of a C. C. C. 
 parcel put in by Thomas 
 Preston and me 170j. 12 50 • 
 
 To balance for sales of 50 12 16 1‘ 
 
 1804 Hops in (Co 2.) 
 
 Jan. 14 To Thomas Preston for my half of I 42 7 105 
 June 30 To sundries, for the closing of this acct. 14 | 
 
LEGER,No, HI. 
 
 e 10 ,By Cash, for my i of 2000/. paid by Daniel 
 
 Davis . . . . . 1 500 
 
 By balance for my | of 10,000/. being the joint 
 capital in said Company r 14 2000 
 
 I Barba- Refined 
 
 does doub. sing. 
 
 C. C. C: 
 
 jan. at).By Richard Ruby, sold him 9i 4 8 7 
 
 Feb. 18 By sundries, sold M. Morden 10^ 8 
 
 27 By do. sold A. Armstrong 20 8 
 
 May 14jBy Cash, sold J. Archer 10 1 
 
 By balance for half cost of 170| I 12 50 14 
 
 Feb. 6! By Thomas Preston, sold D. Donovan 
 18 ,By sundries, sold Matthew Morden 
 27tBy sundries, sold Anthony Armstrong 
 Mar. i g |By Ben. Bewley, sold him 
 June 25 iBy cash, sold Richard Ruby 
 
LEGER, No. III. 
 
 Jan. 23 To sundries, for your i amt. Inv. of 5 Ton Tal- 
 j low, per the Ann and Mary, for Rochelle 
 Feb. 3'To James Pearson, his Acct- Rum, for your \ 
 
 of 18 Puncheons, put in Co. 2 - - I 
 
 5 To sundries, for your half amt. Invoice 100 
 
 Tubs Butter and 10001b. Tanned Leather, 
 per the Ann and Mary for Nantz 
 
 6 To Hops in Co. 2, for D. Donovan’s bill on you t 
 18 To sundries, for M. Morden’s bill on you 
 
 21 To do. for your half amt. Invoice of 200 Barrels 
 
 Beef, per the Rover for Rouen 
 Mar. 2 To Swift and Co. for your half cost of Insu¬ 
 rance on Hides, per the Hopewell for Cadiz ■ 
 15 To E. Hall Co. 2, o. a for your f amt. Inv. of 
 Goods consigned Lewis Lestock, of London R 
 Apr. 4 To A. Archer Co. 2 ,o.a. for your J amt. Inv. of 
 paperandWine,perthc Catharine fromNantz R 
 
 7 To Peter Lacherre Co. 2, o. a. for your A amt. 
 
 Invoice of 20 Hhds. Burgundy Wine, per 
 the Rover Galley from Rouen 1 
 
 22 To E Hall Co. 2, o. a. for your -} amt. Inv. 40 
 
 Hhds. Bencarlo Wine, per the Hopeful Gal¬ 
 ley from Cadiz - - . li 
 
 May 10 To L. Lestock Co. 2, o. a. for your § amt. Inv. 
 
 of 20 Ton of lead, per the George for Nantz T 
 30 To Narrow Modes Co. 4, for your A of 18 Pcs. 
 taken to Co. 2, - - - T 
 
 June 28 To Rum in Co 2, for 1 of 14 Puncheons, taken 
 
 0 To Sund. for your | C 
 and Rum 
 
 To balance due to you 
 
 Charges on Claret, Hops 
 
 1804 Voyage to Rochelle, per the Ann and 
 Mary, [Co. 2] Dr. 
 
 Jan. 23 To Sundries for my ^ Amount Invoice of 10 
 Hhds. Tallow, consigned James White 
 To profit and loss, gained hereby - 1, 
 
LEGER, No. nr. 
 
 Jan. U j By Hops in Co. for my i of 12 bags' delivered 
 P ■ L m , e t0 sudio1 ' our join!: acct. 
 
 ' eo. f, IBy Sundries, for butier furnished by you, acct. 
 Company 2. 
 
 21 “if™!™ 5 ’ f ° rmy biU ° n you t0 Ed " ,ard 
 
 Mar. 20 By Abel Archer Co. 2, our account, for your i 
 nt. proceeds of butter and tanned hides per 
 the Ann and Mary - . 
 
 Apr. 7 By Peter Lacherre. Co. 2, our acct. for your A ‘ 
 nt. proceeds of 200 barrels Beef per the 
 Rover Galley . . * ,, 
 
 22 By Edward Hall, Co. 2. our acct. for your A nt 
 
 proceeds of hides, per the Hopeful Galley 
 tor C.oiiz - - . 1 
 
 ' 9 By pf i U 1 ndncs ’ for m >' bil1 on you to Thomas 10 
 
 May -8 By Lof-.us and Co. our Exchange account for 
 
 your bill on Peter Lamotte , 
 
 June 10 By Sundries, for your | nt. proceeds of Claret, 
 Hops and rum - . _ 
 
 Mar. 7IBy Cash, for i 
 Tallow 
 
 May 3 By Cash, received in full 
 
LEGER, No. HI. 
 
 JTo Profit and Loss, gained by this account 
 
 1804 Rum in (Co. 2) Dr. 
 
 Gallons 
 
 FebJ 3 To James Pearson, his account Rum I | 
 
 i for my half of 18 Puncheons 11982 3i 173 
 
 June 30 To Sundries for the closing of this ac-1 I 
 
 1804 Voyage to Nantz, per the Ann and Ma¬ 
 ry, Co. 2. Dr. 
 
 Feb. 5 To Sundries, for my half cost butter and leath¬ 
 er, consigned Abel Archer 
 To Profit and Loss, gained by'this account l: 
 
 1804 Voyage to Cadiz, per the Hopeful Gal¬ 
 ley, Co. 2. Dr. 
 
 Feb. 11 To Sundries for my half cost of hides, con¬ 
 signed Edward Hall 
 
 Mar. 2 To Swift and Company, for half Premio of 
 
 insuring said hides 3 
 
 To Profit and Loss, gamed by this account 13 
 
LEGER, No. III. 
 
 Jan. 23 By Sundries for my provis-^ 
 
 Feb. 3 By James Pearson, his acct. ? 
 
 Rum for do. on - 3 
 
 11 By voyage to Cadiz, Co. 2,5 
 for do. on - 3 
 
 21 By Sundries, for do. on 
 27 By do for do on 
 
 Mar. 3o|By do for do. on 
 
 Apr. 14 By Tea, in co. 4, for do. on 
 May SljBy Narrow Modes, co. 4,7, 
 for do. on - 3 
 
 June 30 By Sundries, for do. on 
 
 187 00 at do 
 
 276 8 9§- at do 
 
 206 0 0 at do 
 
 367 10 0 at do 9 
 
 Feb. 27 By Sundries, sold Anthony Armstrong 222 
 Mar. 18;By Ben. Bewley, sold him - 110 
 
 May 14jBy Cash, sold John Archer - 110 : 
 
 June 28jBy Sundries, divided between Thomas 
 
 Preston and me - . 1470 
 
 Leakage on the whole - - 70 
 
 Mar. 20 % Abel Archer, Co. 2, our Acct. for my half 
 
 Nt. proceeds of Butter 10 100 
 
 Apr. 22 By Abel Archer, Co. 2, our Account, for my 
 
 Half Nt. Proceeds of Hides - 10 115 
 
LEGER, No. m. 
 
 505 [9] 
 
 
 1 Tea, in Co. with Lewis Lestocl 
 
 e, of 
 
 
 l. 
 
 a. f 
 
 
 London, and Abel Archer, ofXautz, each 
 
 
 
 
 
 one third 
 
 
 
 Dr. 
 
 
 
 
 
 
 
 Green Boh. 
 
 
 
 
 14 
 
 To Lewis Lestock, London, my 
 
 lb. 
 
 lb. 
 
 
 
 
 
 acct. for my a Invoice received | 
 
 
 
 
 
 
 
 per the Mermaid 
 
 i 
 
 400 
 
 600 
 
 9 
 
 92 
 
 
 14 
 
 To Cash, paid duty, &c. 
 
 ■ i 
 
 
 
 1 
 
 60 
 
 
 
 To Sundries, for the closing of 
 
 
 
 
 
 
 
 this account 
 
 
 — 
 
 — 
 
 
 205 
 
 357 
 
 2 
 
 
 1 Lewis Lestock, London, M. A. 
 
 Dr. 
 
 
 
 
 
 English 
 
 Exa.i 
 
 
 
 
 19 
 
 To Sundries, for my -j nt. 
 
 l. 
 
 s. d. 
 
 
 
 
 
 
 proceeds of 170 score 
 
 
 
 
 
 
 
 
 Linen & 20 pipes Brandy, 
 
 
 
 
 
 
 
 
 acct Co. 4, . - • 
 
 198 
 
 0 0 
 
 10| 
 
 
 219 
 
 
 21 
 
 To Sundries for my i nt. 
 
 
 
 
 
 
 
 
 proceeds of 20 pieces 
 
 
 
 
 
 
 
 
 Brocade, acct. said Co. 
 
 63 
 
 0 0 
 
 10 f 
 
 
 69 
 
 10 8 
 
 7 
 
 To Peter Lacherre, his acct. 
 
 
 
 
 
 
 
 
 for my bill on you acct. 
 
 
 
 
 
 
 
 
 said Lacherre 
 
 143 
 
 13 10 
 
 101 
 
 
 158 
 
 15 
 
 
 To said Lestock, his acct. 
 
 
 
 
 
 
 
 
 for so much 1 debit you I 
 
 
 
 
 
 
 
 
 herein pursuant to your 1 
 
 
 
 
 
 
 
 
 Letter of the 12th inst. 
 
 124 
 
 ■ 16 6J 
 
 11 
 
 3 
 
 138 
 
 ll 1 
 
 
 
 529 
 
 10 4j 
 
 
 
 585 
 
 -- 
 
 
 1 Voyage to Rouen, per i 
 
 tlie Rover, 
 
 
 
 
 
 Co. 2, 
 
 
 
 Dr. 
 
 
 
 
 21 
 
 To Sundries for my half Cost, Sec. of 
 
 beef 
 
 
 
 
 
 consigned Peter Lacherre, for 
 
 said Co. 
 
 
 13 
 
 95 
 
 16 ! 
 
 
 To Profit and Loss, gained by this account 
 
 
 14 
 
 3 . 
 
 - 
 
 Voyage to London, per the Mermaid, 
 
 
 110 
 
 
 
 Co.*, 
 
 
 
 Dr. 
 
 
 
 
 27 
 
 [To Sundries, for my * of Linen, consi 
 
 gned 
 
 
 
 
 
 Lewis Lestock 
 
 
 
 
 
 94 
 
 9 
 
 
 To profit and loss, gained by this account 
 
 
 13 
 
 12 
 
 17 1; 
 
 
 
 
 
 
 
 107 
 
 6 1: 
 
 
 
 
 
 
 
 
 
LEGER, No. III. 
 
 208 
 
 5 By Loftus and Co. our acct. of I lb. I lb. 
 
 Exa. in Co. sold Will. Ford j 200 | 7u 
 
 0 By Gen. Acct. Wares sold said I 
 ! Ford I I 200 5 70 
 
 2 By Bills & Notes sold J. Johnston j 200 200 10 70 
 
 3 By sundries, sold Chr. Kingston j j 200 142, li 
 
 Feb. I4iBy Tea in Go. 4 , for my A 
 | Amt. lnv. of 2 chests 
 Green Tea and 3 do 
 Bohea, per the Mer- 
 ! maid 
 
 Apr. 24.By Sundries for my bill 
 i on you to M. Clancy 
 May 10 By Voy. from London to 
 Nantz, in Co. 4, for my 
 •j amt. inv.of40 Pieces 
 Serge, consigned by 
 you to Abel Archer 
 By balance due to me 
 By profit and loss, lost by | 
 i Exchange I 
 
 Cr. 
 
 English Ex. 
 
 270 00 00 I io£ 298 7 
 
 Apr.) 7 Peter Lacherre, Company 2, our account 
 
 j j for my half NL Proceeds of Beef H no 
 
[10] lifeGER, No. Iffi. 
 
 18041 j Genera] Account of Wares Dr. 
 
 Mar. 10 To sund.'for 6'Dhds. T&llbw, bot. of W. Ford 
 
 1804j 
 
 Apr. 
 
 )8i04| 
 
 Mhr. 
 
 1804) 
 
 M&r. 
 
 .1804 
 
 May 
 
 Ed. Dali, of Ckdiz, for Co. 2, O. A. Dr. 
 
 Dollars Ex. 
 
 To sundries, for At. proceeds of 
 210 C. hides, per the Hopewell 
 Galley 
 
 o db. for your bill on me to T. 
 
 Hall 
 
 Voyage from Cadiz to lohdon, pertliel 
 St. Jhgo, Diego Perez, iviaster, Co. 2, -Dr. 1 * 
 To Edward 'Hall our acct.' Co. 2, for my ’£ amt. 
 Inv. of Wine, consigned to'L. Lestock 
 
 Abel Arelier, Nahtz,'Co. 2, 0. A. Dr. 
 
 ’ LiVri" ” 
 
 To sundries for neat prodeedsbfl _ , 
 butter and leather | 4000 | 12d| 
 
 Voyage from Nantz to London, per tlie 
 lArin and Mary, Co. 4, Dr. 1 
 
 To Abel Archer, my acc’t. for my y amt. Inv. 
 
 ' of 20 Pipes Brandy, consigned to Lewis| 
 Lestock 
 
 To profit and loss, gained hereby 
 
 Livres Ex. 
 
 Ab'el Archer, of Nantz, M. A. Dr. 
 
 To voyage to said place, per the 
 Bonadventure^Co. 4, for my | 
 ht. pros, of 14 hlids. tallow 
 To Lottos and Co. for part of my 
 bill on them, for balance of this 
 
 I 
 
LEGI2R, No. HI. 
 
 1804J | Coiftra Cr. 
 
 Mar. ^0 ( By sund. for said Tallow, consigned A. Archer| 
 1804,1 
 
 [10] 211 
 
 Mar. 
 
 Cofitra 
 
 15 By sundries for amt. Invoice of 
 I Wines, consigned Lewis Les- 
 I tock, of London, 
 
 22 By Do. for 40 pipes Bencarlo red 
 Wine, per the Hopeful, 
 
 Cr. 
 
 Dollars Ex;. 
 
 Contra Cr. 
 
 Livres Ex. 
 
 4 By sundries received for account I j d. 
 
 ' Company 2, - . 4000,} I2| 
 
 I|9 By Lewis Lestock, my account, for my | 
 ' proceed^ of 20 pipes of Brandy 
 
 Cotjtra, 
 
 29 By Voy. to Lond(}n,Co. 4, for my 
 I -J amt. Inv. ofj 20 puncheons 
 I Brandy, addressed L. Lestock 
 6 By Nam/:: ■Vlodes,.Co^.4,.£or. my. 
 
 I ^ amt. Invoice of 30 piqcpsper 
 I Bonadysp^ure 
 
 21 By Lewis LestOf;k,ii]y acct. foyrny^ 
 1 ^ amt. Inv. of 20 pcs. Brocacje 
 consigned said Lestock act. Co. 4 
 |By Profit and Lost, lost by Exa. 
 
212 
 
 1804] 
 
 1804] 
 
 Apr. 
 
 1804| 
 
 Apr. 
 
 1804] 
 
 Apr. 
 
 1804| 
 
 Apr. 
 
 Burgundy Wine, Co. 2, Dr. 
 
 Hhds. 
 
 [To Peter Lacherre, Co. 2, our account 
 for my half of - - 
 
 iTofiash, paid duty, &c. r 
 Balance, for sales of 
 
 [11] LEGER, No. 111. 
 
 Voyage to Nantz,per the Bonadventurc, 
 Co. 4, Dr. 
 
 | To sundries for my § of tallow consigned Abel] 
 Archer - - - - ‘ 
 
 To profit and loss, gained hereby 
 
 Wares from Nantz, Co. 2, 
 
 o Abel Archer, co. 2, ou 
 for my half of 
 |To cash, paid duty, &c. 
 
 P. Lacherre pf Rouen, Co. 2, Q, A. Dr, 
 | . Livres Exa.j 
 
 [To Sundries, for nt. proceeds of 
 200 barrels beef, per the Rover 
 Galley - r 
 [To Peter Lacherre his account for 
 bala. due to me herein, carried to 
 your credit in that acct. 
 
 Bencarlo Red Wine, Co. 2, Dr, 
 
 Pipes. 
 
 [To Edward Hall, Cadiz, for company 2, 
 our acct. for my half cost of 
 To Cash, paid duty, Etc. - 
 

 LEGER, No. HI. 
 
 [11] 
 
 213 
 
 1804 
 
 . Contra 
 
 Cl I 
 
 l■ «.i d. 
 
 May 
 
 6 By Abel Archer my account, for my share nt. 
 
 
 
 proceeds said Tallow - 
 
 10 
 
 78 2* s 
 
 >804 
 
 Contra 
 
 Cr. 
 
 
 
 1 Paper Anj. Wine 
 
 
 
 By balance, for my half cost Bales 
 
 Tun 
 
 
 
 of 30 
 
 10 14 
 
 100 
 
 
 Duty, &c.. 
 
 
 200 
 
 
 
 
 300 
 
 1804 
 
 Contra 
 
 Cr. 
 
 
 
 
 Hhds. 
 
 
 Apr 
 
 27 By sundries, sold Richard Homan 
 
 1 2 
 
 48 
 
 May 
 
 14 By cash, sold John Archer, - - 
 
 1 l 
 
 24 
 
 
 .By balance, for half cost and duty 
 
 | 20 14 
 
 80 
 
 
 
 j 23 
 
 152 I 
 
 1804 
 
 Contra 
 
 Cr. 
 
 
 1 ' 
 
 Livres Ex. 
 
 Apr, 
 
 7 By sundries, for amt. Inv.’of 20 1 
 
 1. d 
 
 
 Hhds. Burgundy, per the Ro¬ 
 
 
 
 ver Galley r - 1 
 
 ' 1 
 
 5000 12 250 
 
 1804 
 
 Contra 
 
 Cr. 
 
 
 
 Pipes 
 
 
 By balance, for my half cost of 
 
 | 40 14 95 
 
 
 .Duty,.&(;. r - - 
 
 j 300l 
 
 
 
 . j 40 394; j 
 
214 [12] ; 
 
 1804 
 
 May 
 
 1804 
 
 June 
 
 1804| 
 
 May! 
 
 Lewi? testoek, London, Co. 3,0. A. Dr. 
 I' English Ex. 
 
 To.Loftus and Co. our acct. ' 
 qf Exa. in Co. for George 
 Usher-s bill on Michael i 
 Clancy. _ j 113 2 5^ 
 
 To, said- Lestock, his. acct. 
 for bala. hereof carried to i 
 your- Gredit in that acct. | 68 17. 64 
 
 LEGjER, No. HI. 
 Narrow Modes, Co. 4, 
 
 To, Abel Archer,, my. account for my ^ 
 ; cost &C. - . - 
 
 T.o cash, paid Duty, &c. 
 
 To, John Bird, for 6 mo. disct. allowed 
 him - 
 
 To.sund. for the closing of this acct. 
 
 Dr. 
 
 Aunesl 
 
 Voyage to London from Nantz, per the 
 | George, Gapt. Evans,Co. % Dr 
 
 TojLejwis-Lestock, for Co. 2, out acct. for my] 
 fyalfj 20 ton Lead,; consigned Abel Archer 
 
 Voyage ffom London to Nantz, per the 
 | George, Captr Evans, Co. 4, Dr. 
 
 To\ Lpwis Lestock my acct. from my | 40 
 pieces Serge, consigned Abel Archer- ' 
 
 John Bird Dr. 
 
 ]To Narrow,modes in Co. 4, sold him at 6 mo. 
 
 Narrow- Modes, Co. 2, 
 
 Aunes 
 
 |To, Narrow Modes, Co. 4, my half of I 1290 
 
LEGEKyNo. HI. 
 
 [IS] 345 
 
 14 
 
 25 
 
 ■30 
 
 Contra 
 
 A 
 
 Sy Cash, sbld John Archer - 
 
 By John Bird, sold him - : - 
 
 By Sundries, 'taken to acct. Co. 2, - 
 
 Cr. 
 
 430 
 
 ■860 
 
 1200 
 
 2580 
 
 1 
 
 12 
 
 ■l. 
 
 43 
 
 93 
 
 129 
 
 265 
 
 3 
 
 
 Centra 
 
 
 Cr. 
 
 
 
 
 
 
 "English 
 
 Ex. 
 
 
 
 
 10 
 
 By Sundries, for amt. Inv. 
 
 l. s. d. 
 
 
 
 
 
 
 of 20 ton lead, consigned 
 
 
 
 
 
 
 
 Abel Archer of 'Nahfz, 
 
 
 
 
 
 
 
 per the George - - 
 
 180 0 0 
 
 10} 
 
 
 198 
 
 18 
 
 30 
 
 By Sundries, lost by Exa. 
 
 
 
 
 
 6 
 
 
 ’ ; 
 
 
 
 
 199 
 
 4 
 
 
 Contra 
 
 
 Cr. 
 
 
 - : 
 
 
 18 
 
 By Profit and Loss, for amt. of my half said 
 
 
 
 
 
 Lead, said ship being lost 
 
 
 
 13 
 
 ‘99 
 
 9 
 
 
 Contra 
 
 
 Cr. 
 
 
 
 
 ' 18 
 
 By profit and Loss, for my half : said Sergej 
 
 
 
 
 
 said ship being lost 
 
 
 : 
 
 13 
 
 99 
 
 12 
 
 4 '• 
 
 Contra 
 
 
 ~Cr. 
 
 
 
 
 r 23 
 
 By Sundries, in full 
 
 
 
 
 93 
 
 3 
 
 4 
 
 Contra 
 
 
 Cr. 
 
 
 
 
 
 
 Aunes 
 
 
 
 
 
 By balance for my half of 
 
 ' 
 
 1290 
 
 14 
 
 64 
 
 10 
 
 
 
 ' 
 
 
 
 
 
216 [13] 
 
 LEGER, No. m. 
 
 1804 
 
 June 
 
 1804 
 
 June 
 
 18041 
 
 Tea Dr. 
 
 Green Bohea. 
 
 11 To adventure in Co. with Ben. j lb. j lb. 
 Bewley, taken out of his hands I 
 
 on my acct. - - j 600 j 600 
 
 Ruin Dr. 
 
 Gallons. 
 
 28|To rum in Co. 2, taken to my acct. j 
 
 for said Company - - j 730 8 
 
 Charges 
 
 Dr. 
 
 June! 
 
 30 
 
 1804 
 
 To Cash, paid these 6 months, as per Book of 
 Charges - 
 
 Profit and Loss Dr. 
 
 May 
 
 June 
 
 To Sundries, for amount of wares, lost in the 
 George for Nantz 
 
 To Sundries, for my half Charges thereon 
 To ship Providence, lost thereby - 3 
 
 To Lewis Lestock, my account, lost by Exa. 9 
 To Abel Archer, my account, lost by Exa. 10 
 
 To Charges, laid out these 6 months - 13 
 
 To Stock, for my neat Gain - - j 
 
LEGER, No. III. 
 
 21?' 
 
 3304 Contra Cr. /• a. d. r 
 
 Green Bohea 
 I lb. I lb. 
 
 By balance, remaining unsold 600 60 q 14 306 
 
 1804' Contra Cr. 
 
 Gallons 
 
 j By balance, remaining unsold I 730 14 136 17 6 
 
 June 30 By sundries, for cellerage due me on ( 
 
 I Hops, &c. of Company 2 
 
 By profit and loss, expended the last 6 rt 
 
 [\ 14 By Tea, Co. 4, for my | nt. gain on do. : 
 
 y 21 By Lewis Lestock, my account, for my ^ of nt. 
 j gain on Brocades ! 
 
 131 By narrow modes, Co. 4, for my | of neat gain 
 I on do. l: 
 
 e' 10 By Cash, for my 4 of 400/. nt. gain by trade in 
 Co. with A. Arthur and Co. 
 
 By Loftus and Co. our acct. of Exa. in Co. for 
 my | nt. gain by Exa. _ 
 
 By sundries, for my \ gain on Claret, Hops, 
 
 By CJaret - gained thereby 
 By Wares from Leghorn - do. 
 
 By Sugar ... do. 
 
 By bills and notes - do. 
 
 By bonds - - do. 
 
 By ship Bonadventure - do. 
 
 By adv. in Co. with B. Bcwley do. 
 
 By Voy. to Rochelle, Co. 2 do. 
 
 By commission - do. 
 
 By Voyage to Nantz, Co. 2 do. 
 
 By Voy. to Cadiz, Co. 2 do. 
 
 By Voy to Rouen, Co. 2 do. 
 
 By Voy. to London, 4, per Mer. do. 
 
 By Voy. to do. co. do. per St. Jago do. 
 
 By Voyage to Nantz, Co. 4 do. 
 
218 
 
 18041 
 
 LE^EB, Nfcll?. 
 
 Bailee 
 
 M 
 
 To cash, replacing in hand, - 
 T,o ship Pona,dventure,fpr jpy | .effcer pre$pntl 
 value ' 1 
 
 Tp ship Providence, for her present value 
 Tp L,oftusand Co. Paris, their account due me 
 To adventure in Company with A. Arthur anti 
 Co, joy my | of 10,000 1 . , 
 
 Tp Sugar ip Co. 2,. for my half of the cost oil 
 sundries . 1 
 
 Tp Lewis Lestock, my account, for bal. due 
 me 921. 10s. 41 Eng. at 8 j per cent. 
 
 Tp Voyage to London, Company 2, for my half] 
 wines, in Lewis Lestock’s hands I 
 
 Tp wares from Nantz, Company 2, for my half] 
 wineandpaper ’ " ~ ~ *' 
 
 Duty, &c. 
 
 To Burgundy wine, Co. 2, for my 120 pipes 
 Duty, &c. 
 
 Tp Bencarlo red wine, Company 2, for my halfl 
 ' of 40 pipes 1 
 
 Dufy, &c. 
 
 To narrow modes,in po. 2, for my half of 12001 
 Aunes 
 
 To Tea remaining unsold 60Qlb. Green and 
 6p0lb. Bohea 
 
 To Rum, remaining pnsold, 730 Gallons 
 
LEGER, No. III. 
 
 By Swift and Co. for balance due them 3 8215 , 
 By Sugar,Co 2, for Sales of 50'C. Barbadoes, 
 
 :2C. Single, 16C. double refined - 6* 215 12 
 
 By Thomas Preston, due him - - 7I 177 7 1 
 
 By Burgundy Wine Co. 2, for Sales of 3 Hhds. 11 72 ' 
 
 By Stock, being my Nt. Capital - i 55 i 8 9 7 
 
END OF THE 
 
 THIRD SET. 
 
 1804 
 
FORMS 
 
 THE CHIEF AUXILIARY BOOKS, 
 
 AS NOW USED 
 
 IN. THE MOST EMINENT COUNTING HOUSES. 
 
 1804 . 
 
BILL 
 
 Dr. Bills 
 
 Reed. 
 
 3 1 Drawers • On, or to 
 ° j whom paya. 
 
 Date 
 
 Sight 
 
 A.,! 
 
 Due 
 
 Fr. whom 
 received. 
 
 
 1803 
 Jan. 21 
 
 i 1 
 
 l.E. Elliot jTomyord. 
 
 Ja. 21 
 
 2 Mo. 
 
 _ 
 
 Ma.24 
 
 E. Elliot 
 
 10U 
 
 May 4 
 
 2'It. Pike ,To Ditto. 
 
 May 4] 
 
 6 Mo. 
 
 — 
 
 Nov 7 
 
 Rich. Pike 
 
 — 
 
 Sep 2 
 
 3' L-Leatock. onT.Preston 
 
 . 
 
 Au.20 
 
 21daya 
 
 A'X27j 
 
 Se. 20 
 
 L. LestocE 
 
 Eng. 
 
 160 
 
 Liv, 
 
 250 
 
 30/. 
 
 Oct. 26 
 
 Nov.16 
 
 4jT.Bell 'jonS.Spence 
 6 J." Clark ,to B. Ruby 
 
 Oc.26 
 
 6c. 1 
 
 Hit. 
 
 I- 
 
 1804 
 Ja. 10 
 
 Tho. Bell 
 
 R. Ruby 
 
 Dr. Mils 
 
 Date 
 
 Paid 
 
 1803 
 Oct. 14- 
 May 2 
 
 No. 
 
 Discharged 
 
 l. 
 
 
 . T 
 
 l Tff Swift Mid: Co; fof ffif Dfaft 
 
 ■ k>¥ 
 
 —• 
 
 2 
 
 1 To Sundries, sold Richard Ruby 
 
 61 
 
 14 
 
 161 | 14 | — 
 
 Date 
 
 1803 
 Feb. 10 
 Mar. 20 
 Sep. 24 
 
 | ' • \ ’. Discharged 
 
 To Swift'and Co. for my Draft 
 To Sundries, discounted toC. Kingston, for 
 ToP.Lacherre, Rouen, h.aBurgun. Wine 
 To Profit and Loss, gained hereby 
 
 250 — 
 155 I 1 
 
 4 I 13 
 
 497 | 14 | 4| 
 
 N.B. Add three days of Grace to all Bills and Notes when they 
 fall due; those on sight or on demand excepted. 
 
[ 3 * 8 ] 
 
 BOOK. 
 
 and Jfatcs Cr. 
 
 Esa.or 
 
 Dis. 
 
 /. 
 
 
 d. 
 
 | Disposed of j 
 
 
 
 
 Ex. or Die. 
 
 /. 
 
 r. 
 
 J. 
 
 
 
 
 
 1803 | 
 
 
 
 
 
 
 
 
 
 D6pep 
 
 100 
 
 ~ 
 
 
 Mar. ?0! By N. pay. pass- 
 led C. Kingston. 
 
 _ 
 
 _ 
 
 _ 
 
 
 101 
 
 _ 
 
 _ 
 
 -r- 
 
 65 
 
 12 
 
 
 May 24 
 
 gy Cash dis. 
 
 65 
 
 
 6 
 
 disct 6 per 
 
 63 
 
 17 
 
 8 
 
 P.x 10d5-8 
 
 m 
 
 - 
 
 
 Oct. 20 
 
 By Cash 
 
 — 
 
 BS'j 
 
 - 
 
 
 177 
 
 - 
 
 - 
 
 Ex lBdl-2 
 
 13 
 
 _ 
 
 5 
 
 26 
 
 ‘By Abel Archer,! 
 
 Liv 
 
 
 
 
 
 
 
 
 
 
 
 
 1 Ifantz, M. j 
 
 250 
 
 
 
 Et 12d 1-2 
 
 13 
 
 
 5 
 
 D 6 per 
 
 2? 
 
 14 
 
 7 
 
 Dec. 31 
 
 ! By Balance 
 
 30 
 
 — 
 
 
 disct 6 per 
 
 29| 
 
 14; 
 
 7 
 
 
 
 
 
 
 By profit and loss 
 
 
 
 
 
 
 
 
 
 
 
 
 
 lost hereby 
 
 — 
 
 ~ 
 
 “ 
 
 
 — 
 
 14 
 
 10 
 
 
 385 
 
 7 
 
 6 
 
 
 
 
 
 
 1 
 
 385 
 
 7 
 
 6 
 
 Payable Cr. 
 
 No. 
 
 My Notes 
 
 Whose favour 
 
 Date. 
 
 Sight. 
 
 Due. 
 
 l. 
 
 
 d. 
 
 1 
 
 Passed 
 
 David Denham 
 
 Jan. 12 
 
 1 mo. 
 
 Feb. 15 
 
 250 
 
 _ 
 
 ~ 
 
 2 
 
 Passed 
 
 Christ. Kingston 
 
 Mar 12 
 
 6 mo. 
 
 Sep. 15 
 
 159 
 
 14 
 
 4-| 
 
 
 Passed 
 
 William Walker 
 
 Aug 2! 
 
 1 mo.' 
 
 ' 24 
 
 88 
 
 — 
 
 
 
 
 
 
 
 
 497 
 
 •4 
 
 
Dr. 
 
 [ 224 ^ 
 
 •SALES 
 
 SALES of two Lots, containing three whole and six half chests Sin¬ 
 gle Tea. received from E. F. London, via. Chester, per the Race 
 Horse, Joseph Norman, master, for my own account and risk, viz. 
 Three whole Chests Six half chests 
 
 . C. q. lb. C. q. lb. 
 
 F. 93 574 B. 1 1 3 2 F. 76 1439 B. 4 3 17 
 
 756 2 1 3 0 40 5 3 16 
 
 822 3 1 3 10 '1 6 3 17 
 
 off 18 off 1 0 14 
 
 perlnv. 474 4 lsut. 477 
 
 - off 18 
 
 1803 Charges per inv. 458 
 
 Nov. 8 Duty and Fees at entry 
 
 Freight 11.12s. 6d. Lighterage 4s. 
 
 Certificate ’ 2s. 2d. Carriage home 2s. 
 
 Car. to Crane & Cranage 3s. Porters Is. 6d. 
 
 Dec. 12 Credited accL Tea from Chester per Race Horse, nt. pro. 
 
 Dr. SALES 10 Planks Mahogany, and 3' Butts Currants, received 
 from C. D. Bristol per the Nassau, Wm. Holland, master, for joint 
 acct. and risk of said C. D. and self, each half. 
 
 1 6,2 18,2 6, 
 
 2 10,2 14,2 8, 
 
 3 12, 22, 5, 
 
 4 10, 22, 4,2 
 
 5 10, 17, 5, 
 
 6 7,2 18,2 8, 
 
 7 3, 27, 4,2 
 
 8 li,2 20, 7,1 I 
 
 9 13,2 19,2 6,2 
 [lO 10, 18,2 5,2 
 
 1803 
 
 Apr.oii 
 
 
 Charges 
 Duty and Fees at Entry - 
 Freight Mahogany, per Bill of Lading 
 Landing Is. 8d. Watching Is. 8d. Carriage home 3s. 9d. 
 Measuring 4d. per hundred 
 Freight Currants, per Bill of Lading 
 Landing Is. 6d. Certificate 2s. 2d. Carriage home 6s. 6d. 
 
 to Crane and Cranage 8s. - - - 
 
 Porters receiving and delivering Is. lOd. Com. on 1251. 
 
 13s. 8d. at 21-2 per, 31. 2s. lOd. 
 
 Credited C. D Bristol, h. a. for half nt. proceeds, without ; 
 
 my prejudice, till in Cash - - - - Sri 
 
 Wares from Bristol, per Nassau, in Co. with C. D. my half 50 
 
BOOK 
 
 [ 225 ] 
 
 C!r. 
 
 1803 
 
 Chests 
 
 
 l.f. 
 
 /. 
 
 s. 
 
 Dec. 1 
 
 2 
 
 
 Sold James Wyville at 4 months 
 
 No l and 2, two whole chests,amounting 
 
 17 
 
 
 
 
 
 
 per Waste-book, to - - 
 
 
 128 
 
 16 
 
 5 
 
 
 4 
 
 Sold George Hutchinson for Cash 
 
 2 
 
 
 
 
 
 
 No. 4, 5, 6, 7, Four half Chests, 
 amounting per Waste-book, to 
 
 
 164 
 
 
 12 
 
 
 2 
 
 Sold Richard Selby at 4 months 
 
 No. 3, 8, 9, one whole and two half 
 Chests, amounting per Waste-book to 
 
 39 
 
 
 
 
 3 
 
 6 
 
 
 157 10 
 
 
 
 
 
 
 450 
 
 6 
 
 
 
 
 
 
 
 
 May Sold Thomas Fleetwood at 9 months 
 
 10 Planks Mahogany, measure per Waste-book 
 , 958 Feet, at 8d. per 
 
 June : Sold William Meredetli. Scale Weight, 4 months, 
 3 Butts Currants, weight nt. per Waste-bookl 
 49C. lqr. lOlb, at 38s. per C. 
 
 
[ 226 ] 
 
 INVOICE-BOOK. 
 
 INVOICE of two lots, containing three whole and six half Chests 
 Single Tea, bought by E B. at the East India Company’s last Sale, 
 and forwarded to C. D. Chester, to be consigned to A. B. Dublin, 
 for his account and risk. 
 
 C. q. lb. 
 
 F. 93 No. 754 B. 1 13 2 
 756 2 1 3 0 
 
 822 3 1 3 10 
 
 1. S . d.| 1.1, 
 
 4 1 17 Suttle 493 lb. 
 
 E. I. C. Allowance 4 l-21b. for each, 116 18 14 Trett. I 
 
 474 34 at 5s. 8d. 134 10 3 
 
 Discount 6 1-2 per Cent 8 14 lOj 
 
 C. q. lb. 
 
 F. 76 No. 1439 B. 4 0 3 17 
 
 40 5 0 3 16 
 
 1 5 0 3 17 
 
 3 7 0 3 16 
 
 4 8 0 3 17 
 
 1990 9 0 3 16 
 
 125115 
 
 S 1 IS 
 
 1 0 14 Tare and Draft. ^ 
 
 Suttle lb. 477 
 
 1814 Trett 
 458 34 at 7s. 7d. 
 Discount at 61-2 per Cent 
 
 173 18 10 
 11 6 1 
 
 Part of the Entry, Bond and Searcher's Fees 
 
 Casing and Lot Money, - 
 
 Officers Is. Porters at the India Warehouse Is. 
 
 Cartage to the Quay and Inn 6s. Sealing Is. 
 
 wharfage Is. 9d. Loading and Unloading Is. 6d. 
 
 Brokerage for entering and forwarding 
 
 For buying at the Company’s sales 1-2 per cent 
 
 5 2 '? 
 
 Charges in Chester 
 
 Carriages 10 cwL 3 qrs. 181b. at 7s. per cwt. 
 Entry Docket, Duplicate and Searchers 
 Cartage to Parkgate and Porterage 
 Postage is Is. 4d. Commission 9s. 
 
 My Commission at 21-2 per cent 
 
 Errors and Omissions excepted 
 LONDON, October 15th, 1803. 
 
 E. F. 
 
[ 227 ] 
 
 INVOICE-BOOK. 
 
 INVOICE of 40 tubs and 10 full bound firkins Butter, shipped for 
 Bourdeaux, on the La Esperance, Pierre Valois, master, to address 
 of B. C. there, for his account and risk. 
 
 C. q. lb Tare No. C. q lb Tare No. C. q lb. Tare I l. 
 B C. Cr. No. 112 26 SO 11 1 1 2 26 21 1 2 19 27 | 
 
 1 1 26 33 1 1 23 34 
 
 No. 1 to 50 1 0 2 25 
 
 1 1 23 34 
 1 3 3 32 
 1 2 0 37 
 
 1 2 0 34 
 
 2 0 8 32 
 1 1 21 34 
 
 1 0 18 24 
 2 0 4 34 1 2 25 34 
 
 1 1 23 36 1 3 9 52 
 
 1 2 2 50 1 3 15 29 
 
 1 1 22 2i 10 17 24 
 1 e 17 28 1 3 0 29 
 
 1 2 23 26 1 0 0 24 
 
 1 0 18 25 1 1 21 30 
 
 1 2 13 30 1 1 16 30 
 
 20 20 
 
 
 15 1 4 336 15 2 7 318 15 0 0 303 
 
 Firkins 
 
 No. C. q. lb Tare No. C. q lb. Tare 
 31 1 1 11 31 41 0 2 4 13 
 
 1 1 16 25 2 26 14 
 
 1 3 0 32 2 .6 15 
 
 1 2 8 27 2 21 14 
 
 1 1 11 29 2 22 14 
 
 1 2 2 29 2 21 14 
 
 1 1 8 24 2 24 14 
 
 1 2 8 24 2 26 15 
 
 1 2 23 28 2 6 14 
 
 1 1 18 30 2 28 15 
 
 Beam 21b. per 20 
 
 15 0 0 303 
 14 3 21 299 
 7 0 19 142 
 
 14 3 21 299 7 0 19 -42 Nt.55 2 17 at42 per C. 
 
 Charges ; ^ 
 
 Duty \l 7s. Id. fees at entry 10s. - _ • 1 17 7 
 
 Carriage to Yard, and to Quay, and to shipping 8 4 
 
 Coopering 5 d. per tub, 16s. 8 d. Salt and Paper 2s. 
 
 Firkins 3 d. per 2s. 6d. - - - - 112 
 
 Porters receiving and delivering, 4s. 2i. Postage Is. 5 2 
 
 Commission 2| per cent 
 
 Errors and omissions excepted 
 
 120 9 
 123 9 
 
 A. B. 
 
 Dublin, 16111 November, 1804. 
 
[228] 
 
 INVOICE-BOOK. 
 
 INVOICE of 18 Bales, containing three hundred and sixty tanned 
 Hides, shipped for Cadiz, on the Nestra Seignora Succora E. 
 AlMas of Lisbon, Joachim Do Bensim, Master, to address of C. B. 
 and Co. there, for their account and risk, viz. 
 
 
 H. 
 
 C. q lb. 
 
 H. 
 
 C. q. lb. 
 
 H. 
 
 C. q.lb. 
 
 
 10 
 
 2 2 26 
 
 10 
 
 2 3 5 
 
 10 
 
 2 1 5 
 
 C.+B. 
 
 10 
 
 2 2 3 
 
 10 
 
 2 3 18 
 
 10 
 
 2 3 14 . 
 
 1 to 18 
 
 10 
 
 2 3 4 
 
 10 
 
 2 2 15 
 
 10 
 
 2 0 4 
 
 
 10 
 
 ■ 2 2 27 
 
 10 
 
 2 0 4 
 
 10 
 
 2 1 4 
 
 
 10 
 
 3 0 1 
 
 10 
 
 2 1 27 
 
 10 
 
 2 1 7 
 
 
 10 
 
 2 2 2 
 
 10 
 
 2 3 15 
 
 10 
 
 2 3 15 
 
 
 10 
 
 2 3 16 
 
 10 
 
 2 2 18 
 
 10 
 
 2 3 13 
 
 
 10 
 
 2 3 4 
 
 10 
 
 2 1 15 
 
 10 
 
 2 2 15 
 
 
 10 
 
 2 3 5 
 
 10 
 
 2 2 5 
 
 10 
 
 2 3 5 
 
 
 10 
 
 2 2 8 
 
 10 
 
 2 3 1 
 
 10 
 
 2 2 13 
 
 
 10 
 
 2 3 4 
 
 10 
 
 2 3 15 
 
 10 
 
 2 2 15 
 
 
 10 
 
 2 1 27 
 
 10 
 
 2 2 18 
 
 10 
 
 2 0 0 
 
 
 120 
 
 32 2 15 
 
 120 
 
 32 3 16 
 
 120 
 
 31 0 26 
 
 C. q. lb. d. 
 
 120 Hides wt. 32 2 15 is 3655 Suttle lb. at7A per 
 
 120 Do. ivt. 32 3 16 is 3684-at 7-* per 
 
 120 Do. wt. 31 0 26 is 3498-at 7f per 
 
 110 ; 8 2 | 
 115 1 2; 6 
 107' 9,9i 
 
 CHARGES. 
 
 Duty - - - - - 
 
 Fees at Entry - - ■ - 
 
 3 qrs. lib. Packing Rope,at \\d. per lb. 
 Packers 8 d. per Score - 
 Crane Charges .... 
 
 Carriage to Quay, and shipping 15s. Quay ? 
 Porters 2s 2d. 3 
 
 Brokerage 3d. per Hide * 
 
 Commission ? per i 
 
 ' Errors and omissions excepted 
 
 Dublin, 16tb November, 1804, 
 
 356 2, 7 
 
 A. B. 
 
EXAMPLES 
 
 OF THE USUAL TRANSACTIONS 
 
 MERCHANTS ACCOUNTS. 
 
 The Ordinary Negotiations cf Merchants arc. 
 
 1. BUYING and Selling. 
 
 2. Receiving and Paying. 
 
 3. -\ssigning and Counter-balancing accounts.* 
 
 4. Drawing and Remitting. 
 
 5. Receiving Debts active and passive. 
 
 6. Receivingand passing bills of Exchange, and the like, with Discts. 
 
 7. Insuring, active and passive. 
 
 8. Lending and Borrowing Money on Bottomry. 
 
 9. Lending and Borrowing money at Interest. 
 
 10. Buying Houses and Land, and Setting or Selling them. 
 
 ! 1. Buying Ships and Freighting them, or letting them out to Freight. 
 
 12. Shipping of Wares to Sea, and Receiving Wares from Sea. 
 
 13. Protesting and paying Protested bills, for the honourof the drawer 
 or Endorser; all which, or many at least, may be for either my 
 own account, or for an employer’s account, or for myself and others 
 in Company. 
 
 Other Petty Transactions arc, 
 
 1. Making or receiving abatements for Defect in Goods. 
 
 2. Giving or receiving Security for old Debts. 
 
 3. Buying Goods, and Selling them immediately. 
 
 4. Wagering, Promising, making forehand Bargains. 
 
 5- Making or Receiving Presents. 
 
 6. Finding or Losing. 
 
 7. Posting Debts as desperate, and receiving Payment. 
 
 1 But this Term Countcr.balar.ee is not used by many. 
 
QUESTIONS 
 
 OF TUB 
 
 FIRST SET OF BOOK-KEEPING. 
 
 Proper Accounts, Domestic. 
 
 
 |A. buys from B. Brandy worth 50/. and pays him 
 Money. How shall I post it ? 
 
 A. buys, from B. 60/. worth Tobacco, for the like value 
 
 [A. buys from B. 70/. worth Hops, for which he gives B. 
 ' his Promissory note ..... 
 
 A. buys from B. 80/ worth Hides, for which he gives B. 
 
 C’s. Promissory note.. 
 
 A. buys from B. 90/. worth Sugar, for which he gives B. 
 
 an accepted bill he had on C. .... 
 
 A. buys from B. 100/. worth Tea, for which he giv< 
 
 B’s. own Promissory note. .... 
 
 A. buys from B. 110/ worth Coffee at 3 months. 
 
 A. buys from B. 120/. worth Wine, in part of what B. owed 
 him 
 
 A. buys from B. 130/. worth Rum, and gives him 
 signment on C. who accepted it. 
 
 A. buys from B. 140/. worth of Indigo, and draws on C. ofj 
 
 London in favour of B.. 
 
 A buys from B. 150/. worth of Butter, and pays 100/. i 
 Brandy, and 50/. in ready money ... 
 
 A. buys from B. 160/. worth of tallow, and pays half: 
 
 ready money, and the other half iri bank-notes 
 A. buys from B. 170/. worth of Linen, half at o months, the! 
 
 other half to pay old Debts due to A. - - I 
 
 A. buys from B. 180/. worth Wool, for ~ of which he gives 
 Promissory Note, for another ^ he gives B. I” 
 a Promissory Note, for the other ± he gives him 
 
 eptedbillonD.. 
 
 | A. buys from B. 160/. worth of Leather, for which he 
 signs C. to pay 50/. draws a bill on D. of London, for 
 60/. and gives him his own promissory note for 80/. pay¬ 
 able at 6 months ...... 
 
 A. buys from B. a ship called Bonadventure, for 400/. for 
 which he gives him 4 Promissory notes, each 100/. by 
 which A. engages to pay in four payments within 
 year. 
 
 .cting 
 
 persons 
 
 A. B. 
 
 A. B. 
 
 A. B. 
 
 A. B. 
 
 A. B. 
 
 A. B. 
 
 !A. B. 
 |A. B. 
 A. B. 
 A. B. 
 |A. B. 
 A. B. 
 
jA B 
 
 Questions of tlie First Set. 2 
 
 I A. buys from B, 100/. worth of Claret, and 50/. worth ofj Acti 
 Vinegar, and pays him in tobacco SO/, and in Hops 70/. ipers< 
 A. buys from B. 55/. worth of butter, 65/. worth of Tal-' A 11 
 low, and 75/. worth of Hides, and pays him in ready! 
 money 45/. in Hops 95/. and is to pay the remainder] 
 in six months. - 
 
 )|A. buys from B. 30/. worth of Mace, 35/. worth of Nut¬ 
 megs, 45/ worth of Cloves, and 45/. worth of Cinna¬ 
 mon, of which each keeps an account in a general ti¬ 
 tle of Spice, in payment of which A. makes over to 
 B. A of his ship Bonadventure. 
 
 20-A. pays 15/. for Cooperage and other charges on this wine.. 
 
 31 ] A. pays 50/. for his share of refitting the ship Bonadventure 
 
 merly. Note, the account of this Tobacco is closed 
 A. refunds to B. 61. for defect in Hops sold some time ago. 
 
 Note, eacti of them has acct Hops open in the Leger 
 A. pays B. what he owed him for wares formerly bought] 
 on trust 
 
 A. pays B. 100/. and takes up his first promissory note 
 mentioned No. 16. 
 
 A. pays B. 60/. for C’s bill on him, favour B. at sight 
 j A. assigns B to pay D. 77/. which A. owes D. which B. 
 does accordingly .... 
 
 . owes B. 50/. B. owes C. SOI. C. gives A. an assign¬ 
 ment on B.‘ for that sum, who accepts it in discharge 
 of A’s debt on him, and all give each other their re¬ 
 ceipts 
 
 [A. happening to have, a promissory note of C’s for 100/. 
 passes it to B. in payment of his own promissory note 
 which B. had, and winch A. takes up from him now 
 A. gives B. 100/. for his bill on C in favour of D. 
 
 [A. of Dublin, draws on C. of London in favour of D. therc| 
 | a bill of 100/. 
 
 A. owing B. 250/. at his request gives in payment of that] 
 
 ! debt, his bill on C. which B. remits to D. 
 
 A owes B. 80/. and pays it 6 months before the time, B. al-| 
 lowing him discount at 6 per cent per annum. 
 
 A. having 100/. due him from B. who failed, compounds 
 the debt, taking 60/. in full for the whole. 
 
 |A having 140/. due him from B. who failed, signs a letter 
 of licence, and compounds the Debt for 100/. payable in 
 one year. V 
 
 (A. discounts to B. a bill on C. of Cork of 100/. payable in 
 •i months, paying m full 98/. 
 
 |A. receives from C. of Cork, a bill of 1000 LivresTournois 
 which C. had on D. of Paris, Exchange at 12c/. per 
 Liv. with orders to get it discounted, which A. himself 
 docs at 1 per centj and keeps it for his own account, of 
 which he advises C. 
 
232 
 
 Questions of the First Set. 
 
 39 
 
 40 
 
 41 
 
 44 
 
 45 
 
 46 
 
 47 
 
 52 
 
 A. owes 13. 110/. in payment of which he gives B. a bill 
 of 100/. Eng. on C. of London, in favour of B. who has 
 not yet determined how he shall dispose of the bill 
 
 A. receives from C. of London, a bill on D. of Cadiz, of 
 400 dollars, at 4s. per dollar, Irish, which bill A. intends 
 to negociate here 
 
 A. lends B. 100/. paya. in 1 year, on his promissory note. 
 
 A. insures to B. 50o/. at 5 "per cent on B’s ship the Pro¬ 
 vidence, bound to Leghorn, receiving in hand 50/. for 
 Premium. 
 
 A. insures to B. 400/. on his house, for the Premium of 
 5 per cent, for which B. gives his promissory note. 
 
 B’s ship the Providence, on which A. insured 500/. to B. 
 is lost, A. pays B. 420/. in full. 
 
 ■ A. lends B. 100/. on bottomry, to be repaid with 30/. pre¬ 
 mium, if B’s ship the Betty arives safe at Barbadoes; 
 otherwise he is to receive nothing. 
 
 A. lends B. 200/. on bottomry, to be repaid with 50/. pre¬ 
 mium to John Nash, of Leghorn, for A’s account, in 
 case B’s ship the Catharine arrives safe there. 
 
 A. lends B. 300/. worth of wares, on bottomry, to be remit¬ 
 ted to him, with 60/. premium, in case B’s ship the Bles¬ 
 sing arrives safe at Alicant. 
 
 B’s ship the Betty, on which A. lent B. 100/. (No. 45) 
 is lost. A. receives advice that B’s ship the Catharine, 
 on which he insured 200/. (No. 46) is safe arrived at 
 Leghorn ; and that John Nash there, received for prin¬ 
 cipal and premium 250/. 
 
 A. receives advice, that B’s ship the Blessing is safe arriv¬ 
 ed at Alicant, together with a bill of 360/. on Messrs. 
 Digby of Dublin, paya. in 15 days, for the principal and 
 premium lent on bottomry to B. as in (No. 47) 
 
 A. lends B. 100/. to be repaid as soon as B. thinks proper, 
 with interest at 6 per cent per annum, requiring no Bond 
 or Note 
 
 A. receives from B. 3/. for half a year’s interest of 100/. 
 
 mentioned (in No. 51) which B. still keeps 
 
 A. receives from B. 103/. for principal and half a year’s 
 interest, for 100/. mentioned (in No. 51) 
 
 A. lends B.-500/. at interest at 6 per cent per annum, pay¬ 
 able half yearly; for which B. gives liis Bond in judg¬ 
 ment. 
 
 A. receives from B. 15/. for half a year’s interest 
 
 A. receives from B. 515/. fo#principal and’interest, and 
 cancels B’s bond 
 
 A. who owes me 100/. already charged in my books, being 
 in danger of failing, I oblige him to secure me the debt; 
 which he does, by giving B. jointly bound with him for 
 that sum. 
 
 A. B. 
 A. B. 
 |A. B. 
 
 A. 
 
 A. 
 
 A. 
 
 A. B. 
 A. B. 
 A. B. 
 
 A. B. 
 A. B. 
 
 A. B. 
 
 A. B. 
 
Questions of the First Set. 233 
 
 PROPER FOREIGN TRADE. 
 
 1 BOUGHT loo Tubs Butter, and shipped them in the 
 
 Rover Galley, for Bourdeaux, to sell for my acct. the 
 whole cost and charges, paid in ready money, is 
 
 2 Bought of Will. Ford at 3 months, l. s. d 
 
 20 Hhds Tallow, for - . - 300 0 0 
 
 And shipped them in the George of Dublin 
 for Nantz, paying Duty,andall 
 other Charges - - 50 0 0 
 
 3 Shipped for London in the Ann.and Mary, 
 
 Linen, (mentioned in No. 13 of Domestic 
 
 acct.) which stands me in already _ 170 0 0 
 
 Paid Duty and other Charges at Shipping 10 0 0 
 
 4 Shipped for Leghorn in the William of Dublin, the fol¬ 
 
 lowing Wares, viz. - - 
 
 40 Tubs Butter, bought this day for ready 
 
 money, at 25s. per Tub - - 50 0 0 
 
 10 hhds. Tallow, formerly bot. and Charged 160 0 0 
 28 barrels of beef, for which I am to pay 
 
 Michael Smith, at 3 months - 68 0 0 
 
 20 Boxes Candles, each 5 doz. at 3s. 9d. 
 per doz. received in barter for brandy 
 this day - - - - - 18 15 0 
 
 Paid duty, and other charges at shipping, 
 in ready money - - - 20 0 0 
 
 The freight of my said ship, 1 reckon for 
 this cargo - - - - 5000 
 
 5 Shipped for Bilboa, in the James of Cork, the following 
 
 Wares, viz. 
 
 21001b. Tanned sole Leather, bot. and 
 
 charged formerly, at Id. per lb. - 70 0 0 
 
 2400 do. upper, received this day from B. 
 
 in part of his debt, at 6 J per lb. - 65 0 0 
 Paid duty, See. till on board - - 15 0 0 
 
 The freight, of which is mine, and 4 
 
 Adam Bray’s) is - - - 30 0 0 
 
 125 
 
 350 
 
 180 
 
 366. 
 
 ISO 
 
 3 Paid Digby and Co. Dublin, a bill of 15k drawn on mein 
 their favour, by Digby and Co. of London, for the 
 premium and other charges of insuring 180/. on the 
 aforesaid wares, and 120/. on my -} of said ship 
 James of Cork, at 5 per cent 
 f The Rover Galley, bound for Bourdeaux, on board ol 
 which I had 100 tubs butter, is cast away, and 
 nothing saved, value ... 
 
 3 Abel Archer, of Nantz, advises me he has received my 
 20 Hhds. Tallow, formerly consigned him in the 
 George of Dublin, and sold them for ready money, 
 the nt. proceeds amounting to 
 fl h 
 
23-lb Questions of the. First Set. 
 
 9 Lewis Lestock of London, advises me that he has re¬ 
 ceived the Linen, which I formerly consigned to 
 him, in the Ann and Mary, for acct. but has sold 
 none as yet 
 
 10 John Nash, of Leghorn, advises me, that a great part ofthe 
 
 wares, which I formerly consigned him,in the Wil¬ 
 liam,of Dublin,-wasthrown overboard in astorm,as 
 appearsin the Master’s Protest, that the: ship aiTived 
 safe with the remainder ; and that he sold half on 
 trust, half for ready money, the nt. p. amounting to 
 
 11 The James of. Cork, bound for Bilboa, on which I had 
 
 got insured 300/. for my shareofthe ship and cargo, 
 being lost, Lewis Lestock has received from in¬ 
 surers 252/. in full 
 
 l.s.d. 
 
 Viz. For Leather - - - 151 14 0 
 
 For my £ of the ship - - 100 6 0 
 
 
 2521 
 
 12 Lewis Lestock, London, has sent me an account sales of 
 
 my Linen, (mentioned in No. 3 and 9) and in return 
 of nt. proceeds, he has sent me likewise the bill of 
 Digby and Co. of London, on Digby and Co. of Dub¬ 
 lin, for 225/. (which they have accepted,) pay. in 2 
 mq. 1 have not yet determined whether I shall ne¬ 
 gotiate this bill or not - - - - 
 
 13 Abel Archer, of Nantz, advises me, that he has been 
 
 . obliged to make 10/. abatement, for defect in my 
 : Tallow formerly sold by him (No. 8) Note, the ac¬ 
 count of this voyage is closed some time ago 
 
 14 Lewis Lestock, of London, advises me of Si. charges on 
 
 my Linen, which he omitted in the account sales for 
 which I credited the voyage. Note,the account of 
 this voyage is not yet closed - 
 
 15 John Nashi of Leghorn, advises me, that one of the per¬ 
 
 sons to whom he formerly sold my wares on trust, 
 (Nt>.-10) died in such circumstances, that the debt 
 is entirely lost; being - 
 
 Id Abel Archer, Nant2, advises me, that according to my 
 orders,he has shipped in the George, of Dublin, 40 
 pipes brandy, for London, and consigned them to 
 L. Lestock there, to sell for my account. The 
 whole cost, &c. ambunting to - - 
 
 17 Received from A. Archer, of Nantz, perletterof-—-In- 
 
 voiceof 37pipes brandy, shipped in the Lion of Liv- 
 erpool, Captain-for Dublin, m. a. amounting to 
 
 18 LeVisLestock, London, has sent me an acct. sales of 40 
 
 pipes brandy, (No. 16) the nt. proc. amounting to 
 320/. Eng, Es&. at 10 per cent, and that according 
 to my ordersjhe has shipped in return fromthence in 
 the George, of. Dublin, for Cork, 500lb. green 
 •A ’ tea, and consigned it to Eben Pike there, to sell for 
 my acct. 
 
 225 
 
 10 
 
 15 
 
 '200 
 
 200 
 
 242 
 
Questions of the First Set. 
 
 9jReceived from on board the Nativity of Wexford, 101 
 Tun of Claret, consigned to me by Peter Laroche of 
 Bourdeaux, according to my orders, and for my acct 
 
 The cost and charges till on board 
 amounting per invoice to r 22 
 
 Paid duty here, 14/. per tun - - 14' 
 
 [Lewis Lestock, of London, advises me, that he has paidj 
 for my account, the draft of Peter Laroche, of Bour¬ 
 deaux, in favour of Digby and Co. of London, for 200/. 
 
 I Englis h, exchange at 10 per cent 
 Received advice that the Dolphin of Dublin is lost, in 
 her way hither from Cadiz : I had onboard Lemons 
 and Oranges to tire value of 100/. shipped and con¬ 
 signed to me by EdwardHall,according to my orders,' 
 and for my account - 
 
 Drawn on John Nash, of Leghorn, a bill of 100/. ster¬ 
 ling, to tire order of William Warren, of Dublin, whol 
 has paid me the value in ready money - - I 
 
 Received from on board the Eagle, 40 chests Florence 
 Wine, and 20 Do. Oil, shipped by John Nash, of Leg¬ 
 horn, consigned to me for my acct. /. i 
 
 The cost there 125 
 
 Paid duty, kc. here - 7 
 
 [Sold the whole to JohnHealy, for his promissory note 
 payable in 6 months, for - - 
 
 Paid the master of the Eagle, the freight and other 
 charges bn the Florence Wine and Oil, lately receiv¬ 
 ed and sold, (No. 23) - ' - - 
 
 Received from on board the Joseph, of Nantz, 10 pipes 
 Brandy, consigned to me by Abel Archer, for my acct. 
 He advises me that he has drawn on Digby and Co. 
 of London, for my account for amount thereof, viz. 
 
 -26Q0 Livres, at 32d. English per Cr. is 115/. 
 
 1 Is. l|d. and exchange between London and Dublin, 
 at 10 per cent, is here - - - 
 
ANSWERS 
 
 FIRST SET. 
 
 Proper Accounts Domestic. 
 
 50 A Butter Dr. to Sund. 150/. 
 50 I viz. To Brandy loo 
 I To Cash 50 
 
 60 B Bund. Dr. to Butter 150/. 
 
 Brandy 100 
 70 iCash 50 
 
 A Bi'andy Dr. to Cash — 
 25 Cash Dr. to Brandy —. 
 
 2 
 
 A Tobacco Dr. to Rum — 
 B Rum Dr. to Tobacco — 
 
 A Hops Dr. to Notes paya. 
 B Bills and Notes Dr. to 
 I Hops 
 
 4 
 
 A'Hides Dr. to Bills-and 
 '• Notes 
 
 B ; Bills and Notes Dr. to 
 j Hides 
 
 A Sugar Dr. to Bills and A WoolDr.to Bill 
 j Notes 90 B Sund. Dr. to W 
 
 B .Bills and Notes Dr. to.Su- viz. 
 
 gar 90 B. and Notes 
 
 6 Notes paya. 
 
 A 'Tea Dr. to Bills and. Notes 100 
 B Notes paya. Dr. to Tea XOO 15 
 
 a; Coffee Dr. to B. 
 
 B A. Dr. to Coffee 
 8 
 
 A Wine Dr. to B. 
 
 B A. Dr. to Wine 
 
 9 
 
 A Rum Dr. to C. ; 
 
 B Bills and Notes Dr. to 
 Rum 
 
 10 
 
 A Indigo Dr. to C. 
 
 B Bills and Notes Dr. to In¬ 
 digo 
 
 A Leather Dr. to Sund. 190/. 
 > ToC. - 50 
 
 ) To D. 60 
 
 To N. paya. 80 
 
 A Ship Bonadvcnture Dr. to 
 Notes paya. 4( 
 
 Bills and Notes Dr. to ship 
 Bonadventure 4( 
 
Answers to the First Set. 
 
 
 
 /. 
 
 
 
 17 
 
 
 
 A 
 
 Sund. Dr. to Sund. 150/. 
 
 
 !A 
 
 
 viz. 
 
 
 B 
 
 
 Claret 100 1 To tobacco 80 
 vinegar 50 | To hops 70 
 
 
 L 
 
 
 — _ 
 
 150 
 
 B 
 
 B 
 
 Sund. Dr. to sund. 150/. 
 
 
 A 
 
 
 Tobacco80 1 To claret 100 
 
 
 B 
 
 
 Hops .70 | TovinegarSO 
 
 
 D 
 
 
 
 150 
 
 
 
 IS 
 
 
 A 
 
 A 
 
 Sund. Dr. to sund. 195/. 
 
 
 B 
 
 
 viz. 
 
 
 C 
 
 
 Butter 55 [ To cash 45 
 
 
 
 
 Tallow 65 . To hops 95 
 Hides 75 | To B. 55 
 
 
 A 
 
 
 
 195 
 
 B 
 
 B 
 
 Sund. Dr. to sund. . 195/. 
 
 
 
 
 Cash 45 1 To butter 55 
 
 
 A 
 
 
 Hops 95 To tallow 65 
 A. 55 ] To hides 75 
 
 
 B 
 
 
 _ _ 
 
 195 
 
 A 
 
 
 19 
 
 
 
 A 
 
 Spice Dr. to Ship Bonad- 
 
 
 A 
 
 
 venture 
 
 150 
 
 B 
 
 B 
 
 Ship Bonadventure Dr. to 
 
 
 
 
 Spice 
 
 150 
 
 A 
 
 A 
 
 20 
 
 
 
 Wine Dr. to cash 
 
 15 
 
 
 
 21 
 
 
 
 A 
 
 Ship Bonadventure Dr. to 
 
 
 
 
 cash 
 
 50 
 
 B 
 
 A 
 
 22 
 
 
 
 Cash Dr. to Ship Bonad¬ 
 
 
 
 
 venture 
 
 60 
 
 
 
 23 
 
 
 
 A 
 
 Profit and loss Dr. to cash' 
 
 6 
 
 A 
 
 B 
 
 Cash Dr. to profit and loss 
 
 6 
 
 
 
 24 
 
 
 
 A 
 
 Hops Dr. to cash 
 
 5 
 
 
 B 
 
 Cash Dr. to hops 
 
 5 
 
 
 
 25 
 
 
 B 
 
 A 
 
 B. Dr. to cash 
 
 100 
 
 
 B 
 
 Cash Dr, to A. 
 
 100 
 
 
 C. Dr. to cash 
 |Cash Dr. to bills and n< 
 
 28 
 
 ID. Dr. to B. 
 
 A. Dr. to cash 
 Cash Dr. to A. 
 
 29 . 
 
 B. Dr. to C. 
 
 C. Dr. to A. 
 
 A. Dr. to B. 
 
 30 
 
 Notes payable Dr. to bills] 
 and notes 
 
 Notes payable Dr. to bills| 
 
 |B. Dr. to sund. 80/. v: 
 
 To cash 77 1 
 To pro. and loss 2 6 7I| 
 
 |Sund. Dr. to A. 8 
 Cash 
 
 P. and loss 
 35 
 
 |Sund Dr. to B. 
 
 [A. Dr. to Sund. 100/. viz. 
 To cash 60 
 
 P. .and loss 40 
 
338 Answers to the First Set. 
 
 
 36 
 
 /. 
 
 il 
 
 I 49 
 
 /. 
 
 A 
 
 Profit and Loss Dr. to B. 
 
 40 
 
 1 lA-John Nash, Leghorn, m\ 
 
 
 B 
 
 A. Dr. to Profit and Loss 
 
 40 
 
 j 
 
 1 acct. Dr. to Bottomry 
 
 256 
 
 
 37 
 
 
 
 ! 50 
 
 
 A 
 
 Bills and notes Dr. to casli 
 
 98 
 
 | A;BiIls and notes Dr. to bot- 
 
 
 B 
 
 Cash Dr. to bills and notes 
 
 98 
 
 
 } tomry 
 
 366 
 
 
 38 
 
 
 ! 
 
 ! 51 
 
 
 A 
 
 Bills and notes Dr. to C. 
 
 49 
 
 |; A B. Dr. to cash 
 
 loo 
 
 C 
 
 B. Dr. to bills and notes 
 
 49 
 
 |;B Cash Dr. to A. 
 
 109 
 
 
 39 
 
 
 
 I 52 
 
 
 A 
 
 B. Dr. to C. 
 
 no 
 
 A 
 
 Cash Dr. to profit and loss 
 
 3 
 
 B 
 
 Bills and notes Dr. to A. 
 
 110 
 
 B 
 
 Pr. and loss Dr. to cash 
 
 3 
 
 
 40 
 
 
 
 53 
 
 
 A 
 
 Bills and notes Dr. to C. 
 
 80 
 
 A 
 
 Cash Dr. to sundries 103/. 
 
 
 C 
 
 A. Dr. to bills and notes 
 
 80 
 
 
 viz. i - 
 
 
 
 41 
 
 
 
 To B. 100 
 
 
 A 
 
 Bills and notes Dr. to Cash! 
 
 100 
 
 
 To pr. and loss 3 
 
 
 B 
 
 Cash Dr. to notes paya. 
 
 100 
 
 
 -- 
 
 103 
 
 
 42 
 
 
 B 
 
 Sundries Dr. to cash 103/. 
 
 
 A 
 
 Cash Dr. to Insurance 
 
 25 
 
 
 viz. - 
 
 
 B 
 
 Ship Providence dr. to cash 
 
 25 
 
 
 D. 100 
 
 
 
 ' 43 
 
 
 
 Profit and loss 3 
 
 
 A 
 
 Bills and notes Dr. to In¬ 
 
 
 
 _ 
 
 103 
 
 
 surance 
 
 5 
 
 
 54 
 
 
 B 
 
 House Dr. to notes paya. 
 
 5 
 
 A 
 
 Bonds Dr. to cash 
 
 500 
 
 
 44 
 
 
 B 
 
 Cash Dr. to bonds payable 
 
 500 
 
 A 
 
 Insurance Dr. to Cash 
 
 ' 420 
 
 
 55 
 
 
 B 
 
 Cash dr. to ship Providence 
 
 420 
 
 A 
 
 Cash Dr. to bonds 
 
 15 
 
 
 45 
 
 
 B 
 
 Bonds payable Dr. to cash 
 
 15 
 
 A 
 
 Bottomry Dr. to cash 
 
 100 
 
 
 56 
 
 
 
 46 
 
 
 A 
 
 Cash Dr. to bonds 
 
 515 
 
 A 
 
 Bottomry Dr. to cash 
 
 200 
 
 B 
 
 Bonds payable Dr. to qash 
 
 515 
 
 
 47 
 
 
 
 57 
 
 
 A 
 
 Bottomry Dr. to Wares 
 
 300 
 
 A 
 
 A. and B. Dr. to A. 
 
 100 
 
 
 48 
 
 
 I 
 
 
 
 A 
 
 No posting here 
 
 
 
 
 
 Proper Foreign Trade, 
 
 Voyage to Bourdeaux in the Rover Galley, Dr. to cash 
 Voyage to Nantzin the George of Dublin dr.tosun. /.350 
 
 155 
 
 f" 
 
 viz. To William Ford 300 
 
 To cash 50 
 
 35oj 
 
 1 
 
 -— 1 
 
 
 
Answers to the First Set. 
 
 .Voyage to London, in the Ann & Mary, dr. to sun. /.ISO] 
 iiz. To Linen Cloth 170 
 
 To Cash 10 
 
 :Voy. to Leghorn, hi the William of Dublin, Dr. to 
 7.366 J5j. viz. 
 
 To Cash, paid for But- I 
 ter, and Charges on 
 the Cargo | 70 
 
 To Tallow 160 
 
 To Michael Smith 68 
 
 To Brandy 18 15s. 
 
 To do. Ship 50 
 
 Voy. to Bilboa in the James of Cork, Dr. to Sund. 7.180 
 
 1 viz. To Leather 70 
 
 . To B. for the upper Leather 65 
 To Cash, for Duty, &c. 15 
 
 To do. ship for my -i freight 10 
 To Adam Bray for his ■§ 20 
 
 Sundr. Dr. to Cash .7.15 viz. 
 
 Voyage to Bilboa 9 
 
 Ship James for my •£■ 6 
 
 Profit and Loss Dr. to Voyage toBourdeauxin the Rover] 
 Galley, my acct. - - 
 
 Abel Archer of Nantz, my acct. Dr.to Voyage to do. 
 
 the George of Dublin - - - 
 
 No posting here till I receive the acct. Sales 
 John Nash, Leghorn, my acct. Dr. to Voy. to Legho 
 jL. Lestock, London, my acct. Dr. to Sundr. 7.252 viz. 
 
 To Voyage to London 151 
 
 ToShipJames 100 6| 
 
 [Bills and Notes Dr- to Voy. to Load, in the Ann & Mary, i 
 Profit and Loss Dr. to Abel Archer, Nantz, my acct 
 Voy. to Lon. in the Ann k Mary, Dr. to L. Lestock of do. i 
 Voy. to Leghorn in the JVm.ofDub. Dr. to J. Nash, of do.i 
 j Voy. to Lon. in the Geo. of Dub. dr. to A. Archer of Nantz,! 
 Brandy, m. a. Dr. to Abel Archer, Nantz, my account 
 1 Voyage to Cork, in the George- of Dublin, Dr. to Voyage to) 
 j London, my acct, 2201. at 16 per cent. - - 1 
 
 Claret Dr. to Sundries 3607. viz. 
 
 To P. Laroche Bourd. m. a. 220 
 To Cash 140 
 
 P. Laroche of Bourdeaux, m. a. Dr. toL. Lawson, m. a 
 2007. English, at 10 per cent. 
 
 [Profit and loss Dr. to Edward Hall of Cadiz, m.a. 
 
 Cash Dr. to John Nash, of Leghorn, m. a. 
 
 [Bills and notes Dr. to sundries 1507. viz. 
 
 To J. Nash-of Leghorn, m.a. 125 
 To Cash 7 
 
 To Profit and Loss. 18 
 
 [Charges Dr. to Cash 
 
 Brandy Dr. to Bigby and co. London, m. a. 
 
QUESTIONS 
 
 SECOND SET. 
 
 FACTORAGE. 
 
 [RECEIVED from on board the St. Lewis ofBourdeaux,; /. 
 20 Tuns of Claret, consigned me by Peter Laroche) 
 of said place, to sell for his account—Paid duty and{ 
 other charges here 
 
 Sold for ready money, 1 tun Laroche’s Claret 
 Sold to A. on account, 1 tun do. Claret at 
 Sold B. at 1 month, 1 tun do. Claret at - s 
 
 Sold to C. on his Note, 1 tun do. Claret at 
 Sold to D.in payment of my own note, l tun Claret at | 42| 
 Sold to E. in payment of A’sbillonme, in his favour, 1 
 tun do. Claret at - - 42] 
 
 SoldtoF. 2 tuns of do. Claret at 42/. per, for 60 tubs of but¬ 
 ter, which do. Laroche ordered me to buy for his acct. 
 
 Sold to G. 2 tuns of do. claret, at 40/. per, for 400 gallons 
 of Rum, at 4s. per, which I had occasion for ' - 
 Bartered 4 tuns of do. claret at 40/. per, for my own beef, 
 do. Laroche having ordered meto buy beef for his acct. 
 
 Took to my own account the remaining 6 tuns of do. cla¬ 
 ret, at 40/. per .... 
 
 Shipped for P. Laroche, Bourdeaux, the beef and but¬ 
 ter mentioned in no. 8 and 10, and paid duty, kc. at 
 shipping - - . - 
 
 [Being to send P. Laroche an account sales of his claret 
 and to close the account, l. s. d 
 
 1 charge the after charges, not posted 
 hitherto, which amount to - - 8 0 ( 
 
 My commission on the total sales, 
 
 (814/.) at 2 i per - - - 20 7 oj 
 
 So that, deducting all the charges from 
 the total sales, the nt. proceeds is - 445 13 o) 
 
 My provision on the butter and beef, shipped (No. 12) atj 
 2i per cent, is - 
 
 After closing Laroche’s account claret, and sending him 
 the account sales, I find an omission of 41. charges ~~ 
 said claret not posted 
 
241 
 
 Questions of the Second Set. 
 
 iBought for ready money, by order, and for account ofi 
 said Laroche, 5 tons of Tallow, at 30/. pr. and shipped 
 them in the Rover of Bourdeaux, to the consignation 
 of do. paid duty, &c. 29/. in all 
 My provision on the Tallow sent Laroche, viz, on 170/. 
 
 at per cent, is 
 [Since the closing of Laroche’s acct. Glaret, I have made] 
 abatement for defect therein, and refunded to the] 
 buyers in ready money 
 
 J Remitted to Laroche in part of the nt. pro. of his Claret. 
 Remitted to Digby and Co. of London, a bill of Digby 
 and Co. of Dublin, in their favour, for account ofj 
 Peter Laroche, being the balance of his account cur¬ 
 rent, value paid said Digby and Company of Dublin 
 iReceived from on board the Vigilant of Rochelle, lol 
 pipes Brandy, containing 1000 Gallons, consigned to 
 me by Lewis Martin, to sell for his account: paid 
 duty and other charges 
 
 |Sold to A. 2 pipes, each containing 100 Gallons, at 4s. 
 
 per gallon, for ready money 
 Isold to B. 2 do. each containing 100 gallons, at 4s. 2d. 
 per gallon, at 3 months 
 
 Bold to C. 2 do. each containing 100 gallons, at 4s. 3d. 
 per gallon, half ready money, half at 2 months 
 'aken to my own account, the remaining 4 pipes, con¬ 
 taining 400 gallons, at 4s. per gallon i 
 
 The said pipes being over guaged 5 gallons each, l| 
 [have made abatement to every buyer accordingly, be¬ 
 fore the account was closed 
 ITo A I have refunded 
 To B. I have abated in acct. the money being not yet due] 
 ToC. I have abated 21. 2s. 6d. and received the remaind¬ 
 er of his debt 
 [Made the like abatement to myself on each of the pipes 
 Laid out further charges on Lewis Marlin’s Brandy 
 My provision on the sales of said Brandy, (amounting 
 to 2041. 3s 4d. at 2-t percent 
 [The nt. p of said Brandy, which closes the acct. being 
 Bought from William Ford, for acct. of Lewis Martin, 
 
 3 Tons Tallow, at 20/. per ton, is 
 
 /. s. d. 
 
 Paid him in part - 60 0 
 
 The rem. I am to pay in 3 m. 30 0 
 
 90 0 
 
 Shipped said Wares in the Betty, for 
 Rochelle, to the consignation of said 
 Martin, for his account 
 Paid charges at shipping 
 My commission at 2£ per cent 
 
 d. 
 
Questions of tlie Second Set. 
 
 |Paid ready money for insuring 180/. on Laroche s Tal¬ 
 low (No. 16) ' . . 
 
 Insured, by Lewis Martin’s directions, Ins 3 tons oi 
 Tallow, the premium being . , 
 
 Paid Digby and Co. of Dublin, a bill of said Martins 
 their favour . 
 
 Paid W. Ford, what was due to him,for L. Martin s acct. 
 Suppose without any directions of Lewis Martin, I dis¬ 
 count the 30/. and paid William Ford in full 
 Suppose by Lewis Martin’s directions, I discounted the 
 30/. paying in full 
 
 Received from William Warren, by order of Garret] 
 Walsh, of Nantz, to be laid out on his acct. 
 
 B. (mentioned No. 4) pays me what he owed for La¬ 
 roche’s Claret , . 
 
 iB. (mentioned No. 23)dis. to me 39/. 11s. 8 d. which he] 
 owed for Lewis Martin’s Brandy ; and pays: 
 the abatement being made on said Martin’s account 
 appose, in the last question, the abatement had been 
 made on my account as being in need of money, and 
 . I received in full 
 
 Suppose B. died, and the debt be lost beyond recovery 
 By order of Abel Archer, of Nantz, I have bought for 
 ready money, at the Cu9tom-House Auction, the 10 
 pipes of his Brandy that had been made a prize by 
 the Dublin Privateer 
 
 By orders of John White, of Rochelle, I have given 
 1 orders to my correspondent Lewis Lestock, of Lon¬ 
 don, to send me a parcel of Teas, for account of said 
 White, which Teas I have this day received, being 
 as per invoice l- «• '' 
 
 400/. Eng. which at 8-*- per cent, is here 434 
 Paid duty and other charges here 350 
 
 Shipped for Gaiway, in the Providence, A. B. master, 
 pipes of Abel Archer’s Brandy, to the address ofmy 
 correspondent Pat. Lynch, to be sold for the account] 
 of said Archer.—Paid charges here 
 Received from Pat. Lynch, of Galway, on account sales 
 of AbeL Archer’s 4 pipes Brandy, the ntf proceeds] 
 amounting to 
 
 ,Paid C. D. in ready money, the draft of Lewis Lestock, 
 for amount ef John White’s Tea, being 400/. Eng. 
 at 8)- per 
 
ANSWERS 
 
 TO THE 
 
 SECOND SET. 
 
 FACTORAGE. 
 
 11 
 
 12 
 
 13 
 
 LAROCHE his account claret, Dr. to cash 
 Cash Dr. to Laroche, his account claret 
 A Dr. to Laroche, his account claret » 
 
 B Dr. to Laroche, his account claret 
 Bills and Notes Dr. to Laroche, his account claret 
 Notes payable Dr. to Laroche, his account claret 
 A. Dr. to Laroche, his account claret 
 Laroche, his account, Dr. to his account claret 
 Rum Dr. to Laroche, his account claret 
 Laroche, his account Dr. to his account claret 
 Claret Dr. to beef ..... 
 Claret Dr. to Laroche, his account claret - 
 
 Laroche, his account Dr. to cash ... 
 Laroche, his account claret Dr. to sundries 474/. viz. 
 
 d. 
 
 To cash for charges 8 0 
 To commission - 20 7 
 ToLarochehis acct. 445 13 
 
 Laroche his account Dr to commission 
 Laroche his account Dr to cash 
 Laroche his account Dr to cash 
 ! Laroche his account D r to commission 
 ’Laroche his account Drto cash 
 Laroche his account Dr to cash 
 Laroche his account Dr to cash 
 Lewis Martin, Rochelle, his account brandy D 
 Cash Dr to Martin his account brandy 
 B Dr to Martin, his account brandy 
 Sundries Dr to Martin, his account brandy /. 41 
 Cash - 215 0 
 
 C - 21 5 0 
 
 Brandy Dr to Martin, his account brandy - 
 Martin his account brandy Dr to cash 
 Martin his account Dr to B 
 Sundries Dr to C * /. 21 5a, 
 
 Cas^t - - 19 2 4 
 
 Martin h. a. brandy 2 2 6 
 
 /. \ s. d. 
 340;— — 
 401 - 
 
 2001— — 
 45j 6r- 
 1251—i— 
 40!—!— 
 41 13| 4 
 
 41 10 
 
24i 
 
 Answers to the Second Set. 
 
 
 
 
 1. 
 
 
 d. 
 
 29 
 
 Martin his account brandy Dr to brandy 
 
 
 4 
 
 
 
 30 
 
 Martin his account brandy Dr. to cash 
 
 
 5 
 
 10 
 
 
 31 
 
 Martin his account brandy Dr to commission 
 
 
 5 
 
 2 
 
 1 
 
 32 
 
 Martin his account brandy Dr. to Martin his account 
 
 58 
 
 7 
 
 
 S3 
 
 Martin his account Dr. to sundries l 96 17s. 3 
 
 d. viz. 
 
 
 
 
 
 
 1. s. d. 
 
 
 
 
 
 To cash 
 
 64 10 
 
 
 
 
 
 To William Ford 
 
 SO 0 
 
 
 
 
 
 To commission 
 
 2 7 3 
 
 
 
 
 
 
 
 96 
 
 17 
 
 
 34 
 
 Laroche his account Dr. to cash 
 
 
 3 
 
 12 
 
 
 o5 
 
 Martin his account Dr. to insurance 
 
 
 2 
 
 
 
 36 
 
 Martin his account Dr. to cash 
 
 
 45 
 
 
 
 37 
 
 William Ford Dr. to cash - 
 
 
 30 
 
 
 
 38 
 
 William Ford Dr. to sundries - 301. viz. 
 
 
 
 
 
 
 To cash 
 
 29 10 
 
 
 
 
 
 To profit and loss 
 
 10 
 
 30 
 
 
 
 39 
 
 William Ford Dr. to sundries - 301. v 
 
 1Z. 
 
 
 
 
 
 To cash 
 
 29 10 
 
 
 
 
 
 To Martin his account 00 10 
 
 
 
 
 
 
 
 30 
 
 
 
 40 
 
 Cash Dr. to Garret Walsh, Nantz, his account 
 
 100 
 
 
 
 41 
 
 Cash Dr. to B. - - - 
 
 - 
 
 42 
 
 
 
 42 
 
 Sundries Dr. to B - - 39/. 1 Is. 8 d. viz. 
 
 
 
 
 
 Cash - - 39 0 0 
 
 Martin his acct. brandy 11 8 
 
 
 39 
 
 11 
 
 8 
 
 43 
 
 Sundries Dr. to B - 391. 11s. 8d. 
 
 Cash - 39 0 0 
 
 Profit and Loss 11 0 
 
 
 39 
 
 11 
 
 
 44 
 
 Martin his account Dr. to B. 
 
 
 39 
 
 11 
 
 8 
 
 45 
 
 Abel Archer, Nantz, his account Dr. to cash 
 
 
 300 
 
 
 
 46! 
 
 John White, Rochelle, his accountteaDr.tosund.784/. 
 
 
 
 
 
 To L. Lestock Lon-l 
 
 
 
 
 
 
 don my acct 400 
 Eng. at per ct.' 
 
 • 434 0 
 
 
 
 
 
 To cash 
 
 350 0 
 
 
 
 
 
 
 
 748 
 
 
 
 47 
 
 Abel Archer, Nantz, his account brandy Dr. t 
 
 o cash 
 
 12 
 
 
 
 48 
 
 Pat. Lynch, Galway, his account nt. A. Archer, Nantz, 
 
 
 
 
 
 his account brandy - 
 
 
 145 
 
 
 
 ^9! 
 
 Lewis Lestock, London, my account Dr. tc 
 Eng. at 8| per cent. 
 
 cash 400 
 
 434 
 
 
 
QUESTIONS 
 
 OF THE 
 
 THIRD SET. 
 
 C05IPAN.Y. 
 
 |A. and B. (Co. No. 1) buy a ship called the Swan, for 
 360/ | for A’s acct. i for B’s acct. each paying his share 
 in ready money ..... 
 
 A. pays in 60/. for refitting the ship Swan 
 A. pays in 100/. for freight of the ship Swan 
 |B. advances to A. 200/. to be laid out as A. shall thinkj 
 proper, for then- joint account, each i 
 I A. lays out 300/. on Linen, for his own and B’s acct. each 
 A. buys for acct. do. Co. 1, each-’- 150/. worth of beef 
 
 l. s. I 
 
 Of which he pays in ready money 100 
 
 B. pays the remainder in ready money 50 
 
 A. buys for account Co. 1, each i 200/. worth Tallow, each 
 paying his share in ready money 
 A. ships in the Ann and Mary, of Dublin, for Nantz, for 
 account Co. 1, each \ 
 
 'Acting 
 persons 
 A B 
 
 Tanned Leather just bought by him for } 
 ready money - y 
 
 Duty and other charges paid by A 
 His commission, at 2| per cent 
 
 /. s. d. 
 200 0 Ol 
 
 |A. receives from B. for his share of aforesaid cargo, 
 ■eady money, 104/. 1 Is. - - - 
 
 A. ships in the Mary of Dublin, for Rouen, acct. Co. 1. 
 
 Beef of said Company’s No. 6, which cost 150 
 
 Tallow-—No. 7, which cost 200 
 
 Duty and other charges paid by A. 15 
 
 A’s commission on the whole, at 2J- per cent 9 2 
 
 |A B 
 A B 
 
 A’s share (of which) is - - 187 I 3 
 
 B’s share (of which he pays nothing yet) 187 1 31 
 
2i6 Questions of the Third Set. 
 
 11 A. ships in the Swan, for acct. Co. 1, each half, for L011- Acting 
 
 don /. s. d. persons 
 
 The Linen (mentioned No. 5) which cost 300 o o 
 
 More put in by B. formerly charged into 
 B’s books, valued at - - 160 0 0 
 
 The freight, valued at - - 6 0 0 
 
 ' Charges paid by A. at shipping - 8 0 0 
 
 A’s com. at 2| per cent, on the whole, is 11 i7 0 
 
 485 17 0 A B 
 
 12 A. receives, per the Eagle, from Peter Laroche, of Bourd. 
 
 40 tun of Claret, for acct. of A. and B. /< s. d. 
 
 each half, the cost, &c. there - 600 0 0 
 
 A pays duty, &c. ... 640 0 0 
 
 1240 0 0 A B 
 
 13 iA. gives C. an assignment on B. for 120/. which B. pays A B 
 
 14 Peter Laroche, of Bourdeaux, draws on A. a bill of 600/. 
 
 favour D. on account of Claret (No. 12)—A. accepts 
 the bill, and pays it as follows, viz. /. s. d. 
 
 In ready money for his half - - 300 0 0 
 
 His bill on B. for B’s half - - 300 0 0 
 
 600 o o A B 
 
 15 A sells C. at 3 months, 2 tun Claret, belonging to Co. 1, 
 
 at 40/. per tun - - - - /.80 A 
 
 16 A. sells 4 tun do. Claret, at 40/. per, for ready money /.40 A 
 
 17 A. sells B. (his partner) in account, 5 tun do. Claret, at , 
 
 36/. per tun .... /.180 A 
 
 18 A. receives from N. of Nantz, an account sales of tanned 
 
 Leather, shipped No. 1) in the Ann and Mary, account 
 Company 1, nt. proceeds - - - /.250 A B 
 
 19 A. receives from R. at Rouen, an account sales beef and 
 
 Tallow (No. 10) in the Mary, for account Co. 1, the nt. 
 proceeds amounting to 458/. for which sum R. sends A. 
 by the same post a bill on B. the partner who owed R. so 
 much,which B. accepts - - - - A B 
 
 20 A. receives from L. at London, an acct. sales' of Linen 
 
 shipped (No. 11) in the Swan, for account Co. 1, the nt. 
 proceeds amounting to 600/. together with the following 
 wares received in return, per said ship for account said 
 Co. viz. /. s. d. 
 
 - • 20 bags Hops at 270 0 0 
 
 6 chests Tea at ... 270 0 0 
 
 Duty and other charges there - 60 0 0 
 
 - 600 0 0 A B 
 
 /.100 
 
 A.payshere,dutv, See. 
 
Questions of the Third Set. 247 
 
 22! 
 
 23 
 
 25 
 
 |A 
 
 !a 
 
 A 
 
 ]b 
 
 C and D (co. 2,) join in partnership, each 4; and put 
 in as follows: l. s. d. 
 
 C puts in tallow, formerly bought and 
 charged, worth - - 150 
 
 D Puts in hides now received in barter 
 
 for rum - - - 120 
 
 A puts in butter just b’t. for ready money 100 
 A ships these wares in the Swan for Ca¬ 
 diz, paying duty, &c. here - 50 
 
 Each partner’s share of the cargo amts, to 140 
 receives from Hall, Cadiz, an acct. sales of the wares 
 shipped (No. 21) in the Swan for acct. company 2, the 
 nt. proceeds amounting to 5104 Hall also advises A 
 that he has, according to his orders, shipped in do. 
 ship, for London, for account co. 2, in return of the 
 nt. proceeds, as much Alicant wine as amts, to 4300 
 charges for freight of both cargoes in the Swan, viz. 
 that to Cadiz and that to London, for the former l 60 
 for the latter 404 4i0G 
 
 being willing to sell his 4 of ship Swan, and partners 
 of co. 2 desiring to be equally concerned in said ship ; 
 B sells his \ and A another i to C A, each 4, being 
 1504 payable at 1 month - 
 0.2. buys from co. 1, the remainder of their claret, 
 viz. 29 tuns, at 364 which amounts to 10444 
 
 Acting 
 
 Persons 
 
 Aca 
 
 A C D 
 
 A B CD 
 
 i 
 
 jA B C D 
 
 4 s. d. 
 
 C. pays down his ^ in ready money 348 
 A. pays down in ready money 174 
 
 26 
 
 27 
 
 28 
 
 |R. takes up for his half do. the sum paid down 4522 
 A receives from C. his partner in Co. 2,2504 for his bill 
 on N. of Nantz, who owed so much to A. for nt. p. 
 of Leather, sold by him account Co. l,nt. 184 
 B. of Co. I, passes to A. in part payment of what he 
 owed him, a promissory note of A’s Co. 2,. payable 
 at 1 mo. for 1004 
 
 A. sells to C. of Co. 2. in account vide No. 20 4 s. d. 
 2 bags Hops belonging to Co. 1, for 42 
 1 chest Tea of do. Co. 1, for - 60 
 
 ABCB 
 
 A 
 
 A 
 
 39 A. receives certain advice that the ship Swan, together 
 with cargo, both belonging to Co. 2, is lost in her 
 way from Cadiz to London 4 s. d. 
 
 The ship was worth - - 450 
 
 The cargo - - - 300 A C D 
 
 30 A. receives from Hall, of Cadiz, a bill of 2104 for what 
 remained due for wares belonging to Co. 2, formerly 
 sold by said Hall, (No. 22) the bill is paid on sight, 
 and each partner receives his share - - A C D 
 
5 Questions of the Third Set. 
 
 A and B (of co. 1) intending to break up company, 
 divide wares between them, viz. /• s. 
 
 A takes to his own acct. IS bags hops, . 
 
 valued at - - - - 315 
 
 B takes remaining 5 chests tea, for 291 13 
 |(Co. 3) A in Dublin, L at London, N at Nantz, en 
 co. each to manage as occasion shall require. In pur¬ 
 suance to this agreement, A buys and ships to N at 
 Nantz, tanned leather, co. 3, each i, whifh cost ini 
 ready money 200/. his commission at per cent, is' 
 51. In all 205/. and advises his partners thereof: Exa. 
 suppose 10 per cent. 30d. Eng. and 23d. Ir. pe: 
 French 
 
 33 N receives the leather, and paid duty, &c. 200 liv. 
 
 N sells the whole for ready money 6000 liv. 
 
 His commission at 2| per cent 150 liv. 
 
 Other petty charges paid by N in 
 ready money 70 
 
 N ships for account co. 3, to L. brandy, which cos 
 6000 liv. tournois, and advises A and L thereof 
 L receives the brandy, sells it immediately for a cargo j 
 hops already shipped, which he consigns to A for acct. 
 co. 3, advises N thereof, the cargo valued at 370/. En. 
 A receives the hops, and sells them for ready money, 
 345/. of which he advises L. & N. and sends to each| 
 the balance of their accounts current /. s. 
 
 ToL..46 13 
 
 ToN. - - - - 53 1 
 
 .. in Dublin and L. of London, agree to carry on an aci 
 or correspondence in Exa. in partnership, to share 
 equally the gain or loss by Exa. on the mutual drafts 
 and remittances. In pursuance to this agreement, 
 A. remits to L. his own bill on Digby and Co. Lon : 
 don, for 300/. Eng. at 10 per cent, which sum L. re¬ 
 ceives accordingly. 
 
 |L. London, takesupfrom Mich. Clancy said place his bill 
 on William Warren, Dublin, for 350/ Irish, value in 
 account with Clancy, London, at 11 per cent, this bill 
 L. remits to A. of Dublin, who receives the contents 
 L. of London, receives /.400 Eng. for his bill of 448/. Ir. 
 on A of Dublin, fav. Thomas Preston, in payment 
 thereof A gives liis own bill on Swift Scco. for thatsum 
 A of Dublin takes up from Geo. Usher, a bill on Lof- 
 tus and co. for 10,000 liv. tour, which he remits 
 to said co.-for their acct. at 12d. per; and in payment 
 thereof, gives said Usher a bill on L. of London, Exa. 
 
 '• Eng. t .. 
 
ANSWERS 
 
 THIRD SET. 
 
 A Ship Swan Dr. to cash fo 
 8 Snip Swan, Dr to cash ft 
 
 B Ship Swan Dr. to A for my i repairs - 20- 
 
 A Cash Dr. sundries 100.'. viz l. s. d 
 
 To Ship Swan, for? ^ 
 
 my | freight j ° 
 
 To B. for hisi 33 6 h 
 
 - 100 —_ 
 
 B A. Dr. to the ship Swan, ... . 33 . 6 
 
 A Cash Dr. to B. . 200 — _ 
 
 B A. Dr. to Cash - 200 — - 
 
 A Sundries Dr. to Cash /.300 viz. 
 
 Linen, Co. 1 - 150 
 
 IB. - - -150 
 
 8 Adventure in Co. with A. Dr. to A. *50.— _ 
 
 A Sundries Dr. to Sundries, /. 150 viz. 
 
 Beef, co. 1, 75 I To cash 100 
 
 B 75 | ToB. 50 ro — 
 
 8 Adventure in co. with A. Dr. to sundries, l. 7i viz. 
 
 To cash 50 
 
 To A 25 
 
 A Tallow Dr. to cash . . . loo_- 
 
 3 Adventure co. with A Dr. to cash . 100- 
 
 A Sundries Dr. to Sundries /. 209 2s, viz. 
 
 Voy. to Nantz, co. 1, 104 11 | To cash 204 
 B - - 104 11 I To Com. 5 2 
 
 B Adventure co. with A. Dr. to A. 104 11 - 
 
250 Answers to tire Third Set. 
 
 A 
 
 Cash Dr. lo B 
 
 
 104 
 
 11 
 
 B 
 
 A Dr. to cash 
 
 - 
 
 104 
 
 11 
 
 A 
 
 Sundries Dr. to sundries l. 374 2s. 6d. viz. 
 
 
 
 
 V. to Rouen, co. 1. 187 1 3 
 
 To beef, co. 2, 75 0 0 
 
 
 
 
 B. 187 1 3 
 
 To tall.co. 1, 100 0 0 
 
 
 
 
 
 To cash 15 0 0 
 
 
 
 
 
 
 
 
 the whole 5 - 9 
 
 
 
 
 To B. for his half both 175 
 
 
 
 B 
 
 Advent, co with A Dr. to sundries 7. 187 1 3 viz. 
 
 
 
 
 To advent, in co. with A. 7.175 
 
 
 
 
 To A for half charges 12 13 
 
 
 
 A 
 
 Sundries Dr. to sundries 7. 485 17 0 viz. 
 
 
 
 
 V. to Lon. co. 1, 242 18 6 1 To linen, co. 150 
 
 
 
 
 B. 242 18 6 | To B. 312 
 
 
 
 
 1 To ship Swan 4 
 
 
 
 
 To cash for char. 8 
 
 
 
 
 To com 
 
 on 4747. 11 17 
 
 
 
 
 
 _ 
 
 485 
 
 17 
 
 B 
 
 Sundries Dr. to sundries l. 312 viz. 1 
 
 
 
 
 Ad. co. with A 242 18 6 
 
 To Ad. co. with A 150 
 
 
 
 
 A advanced for him 69 1 6 
 
 To lin. now put in 160 
 
 
 
 
 — 
 
 To ship Swan for } 0 
 
 
 
 
 
 f freight $ 
 
 
 
 
 
 — 
 
 312 
 
 
 A 
 
 1 Sundries Dr. to P. Laroche 
 
 Bour. for co. 2, o. a. 
 
 
 
 
 7. 600 viz. 
 
 
 
 
 
 Claret, co. 1, for my half 7. 300 
 
 
 
 
 B. 300 
 
 
 
 
 
 
 600 
 
 
 
 2 Claret, co. 1, Dr. to cash, duty, Sec. paid on do. 
 
 640 
 
 — 
 
 B 
 
 Adventu re co. with A Dr. to A 
 
 300 
 
 — 
 
 A 
 
 C. Dr to B - - 
 
 _ 
 
 120 
 
 — 
 
 B 
 
 A Dr. to cash 
 
 
 120 
 
 — 
 
 A 
 
 P. Laroche, Bour. for co. 1, o. 
 
 a. Dr. to sundries 7.600 
 
 
 
 
 viz. To cash for my half paid down 300 
 
 
 
 
 To B for my bill for his half 300 
 
 
 
 
 
 .- 
 
 600 
 
 
 B 
 
 A Dr. to cash 
 
 - 
 
 300 
 
 ! 
 
 A 
 
 C Dr. to claret, co. 1, 
 
 
 80 
 
 U 
 
 A 
 
 Cash Dr. to Claret, co. 1, 
 
 
 160 
 
 
 A 
 
 B Dr. to claret, co. 1, 
 
 
 180 
 
 
 A 
 
 N. Nantz, for co. 1, ouracct.Dr. to sundries 7.250 
 
 
 
 
 viz. ToVoy. to do. for my halfnt. proc. 12s 
 
 
 
 
 To B for his half 
 
 125 
 
 
 
 
 
 
 250 
 
 
 B 
 
 A Dr. to Adventure in co. with A. j 
 
 125 
 
 
Answers to the Third Set. 
 
 251 
 
 9;A 
 
 B| 
 
 B. Dr. to voyage to Rouen, Company, 1 
 R. Rouen Dr. to sundries /. 450 viz. 
 
 To adv. in Company with A. 
 
 To A. 
 
 225 
 
 225 
 
 225'- 
 
 450- 
 
 0 A 1. Wares from London, in Co. 1, Dr. to voy. to do. for 
 
 2. Wares, Company 1. Dr. to Cash 
 B Advent, in Co. with A. Dr. advent, in Co. with A. 
 
 1 A Sundries Dr to sundries /. 420 viz. 
 
 Voy. to Cadiz, for my | 140 I To C. - 150 
 
 C. - - - 140 | ToD. - 120 
 
 D. - - - 140 To Cash 150 
 
 1300 — 
 
 loo!— 
 
 C Sundries Dr. to Tallow /. 150 viz. 
 
 Adventure in Co. with A. and D. 140 
 A for remainder ... 10 
 
 150 
 
 I D Advent, in Company with A. & C. Dr.tosundries 140/. 
 viz. To Rum - 120 
 
 To A. for what he I „ 
 advanced for me | 
 
 22 A 
 
 1. Edward Hall, Cadiz, for Company 2, our accc 
 Dr. to sundries /. 510 viz. 
 
 To voy. to do. for I 
 my | nt. proc. | 170 
 To C. for his | - 170 
 ToD. for his | - 170 
 
 2. Sundries Dr. to Hall, Cadiz, for Company 2, 
 account, /. 300 viz. 
 
 Voyage to London, for my | 100 
 
 C. for his | - 100 
 
 D. for his i - 100 
 
 ! 140 
 
 '510 
 
 c 
 
 D 
 
 0 
 
 Sundries Dr. to adv. in Co. with A. andD. 170/. 
 Adventure in Do. Company - 100 
 
 A. for remainder nt. proceeds - 70 
 
 300 
 
 20 0 0 
 
 Do. Post 
 
 Sundries Dr. to sundries / 100 
 Voy to Cadiz, for 
 my | freight 
 Voy. to London, 
 for my -V do. 
 
 |C. for his | both 
 D. for his i both 
 
 To S. Swan 
 13 6 8 I formy| 
 33 6 8 freight 
 33 6 8 J ToB.forhis 
 
 I /. a. d. 
 
 I 66 13 4 
 | j 33 6 8 
 
 A Dr. to ship Swan 
 
 Adventure in Company with A. and D. Dr. to A. 
 Do. Post .... 
 
 P 
 
 100 
 
 33 
 
 35 
 
253 Answers to the Third Set. 
 
 24 A ,1. C. dr. to B - .... 
 
 2. D. dr. to ship Swan - 
 B ! A. dr. to ship Swan .... 
 
 C Ship Swan dr. to A. .... 
 
 D Do Post. - .... 
 
 25 A Sundries dr to Claret l. 1044 viz. 
 
 Claret Co. 2 for my \ in I 
 do. co hot from co 1 348 
 
 B. for his half taken up in j 
 
 ready money ] 522 
 
 D. for what he owes pfhis-j'74 
 
 B 'Cash dr to A - . - j * 
 
 C Adventure in company with A and D dr. to Cush 
 D Adventure in co. with A and C dr. to sundries 348^ 
 viz. To Cash - 174 
 
 Tq A. 174 
 
 26 A Cash Dr. to N. Nantz, for company 1, our account 25oj- 
 
 27 A .D or Bills and Notes dr. to B - - 100|_ 
 
 28 A C dr. to wares from London, company 1 - 102, — 
 
 29 A Profit and Loss dr to sundries l 250 viz, 
 
 To ship Swan - 150 ' 
 
 To voy. to London I 
 
 company 2, - | 100 250'_ 
 
 C Profit and Loss dr. to sundries i. 250 viz. | 
 
 To ship Swan - 150 
 
 To advent, in Co. | 
 
 with A and D j 100 25o!_ 
 
 D ;Do. Post - - - - - 250- 
 
 SO A Sund dr. to Hall, Cadiz, for Co 2, our acct. /. 210 viz 
 Cash .... 70 
 
 C. .... 70 
 
 D. - ... 70 
 
 - „ . 210-. 
 
 C Cash dr. to A - - - - - 70- 
 
 D ;Do. Post.70- 
 
 31 A ;Suud. dr. to wares from London, Co 1./. 606 13 4. viz. 
 
 Hops 315 
 
 B 291 13 4 
 
 B (Tea dr. tp A.2y 1 j 13 4 
 
 32 A (Sundries dr. to sundries l. 205 Irish, viz. 
 
 Voy. to Nantz, Co. 3 
 
 for my £ - 68 6 8 To Cash - 200 
 
 L London his acct. 
 
 for his £ - 68 6 8 To commission 5 
 
 N. Nantz, his acct, 
 
 for his £ - 68 6 8 - 
 
 Voyage toNantz,Co. with A ScN.dr. to A Dublin, my 
 acct. my -J- of ?056 lr. fig/. 6s. 8d,at 10 per C. is Eng. 
 
Answers to the Third Set. 
 
 33! 
 
 1. Leather in Company with A. and L. Dr. to A. 
 Dublin my account 
 
 My 4 of 105 Irish is /. 68 6 8 at 1 id. per Jiv. 
 2 Sales leather, in Co. with A. and L. Dr. to cash 
 
 Liv. sol. den. 
 1490 19 2 
 
 200 Tournois 
 
 A 
 
 L 
 
 Cash Dr. to sales of Leather, in Co. with A & Lj 
 Sales Leather, in Do. Company, Dr. to sundr.' 
 5800 livres, viz. 
 
 To commission on 
 6000 livres 
 To cash for Charges 
 not posted 
 
 To \ Dublin his ac¬ 
 count for his 4 nt. 
 proceeds(5580' 
 
 ToL. London, his ac- 
 
 To Leather in Co. 
 for my 4 do. 
 
 N. Nantz, my acct. Dr. to Voyage to do. for my 
 4 of 5580 iivres (nt. proc. Leather) is I960 at 
 1 Id. per - - 
 
 N. Nantz, my account, Dr to do. company 3, for 
 my 4 do. 1860 Livres at lOd. per English, 
 
 16000 Tournois 
 
 [5800 Tournois 
 
 /.85 5 0 Irish 
 1.77 10 0 E. 
 
 Sundries Dr to cash 
 Voy. to Loudon, Co. 3. 
 
 L. Dublin, his account 
 for his 4 do. 
 
 A Dublin, his account 
 for his 4 do. 
 
 1 Voyage to London, Company, 3, Dr. to N. Nantz 
 my acct. for my 4 6000 liv. is 2000 liv.at 1 Id per 
 
 I 
 
 Voyage to Dublin, company with A. Sc N. D1 1 . i 
 Sundries 90/, English, viz. 
 
 To N. Nantz, my 
 account my 4 
 6000 livres, is | 
 
 2000 livi es, at ‘ 
 lOd. per 
 To profit and 
 loss for gain 
 By Brandy 
 
 * 
 
 Voyage to Dublin, Company with A. Sc N dr. to 
 Voyage to Loudon, Company with do. 90 ’. En 
 1. Cash 
 
 6000 Tournois 
 /.91 13 4 Irish 
 
 /.90 English 
 2160 Tournois 
 
Answers to the Third Set. 
 
 35* 
 
 37, A i 
 
 L 
 
 N 
 
 38 
 
 a! 
 
 L 
 39 L 
 
 A 
 
 40 
 
 A 
 
 L 
 41 A 
 L 
 
 1. Cash Dr. to Sundries l. 345 viz. 
 
 To Voy. to London Co. 3, for 
 my i 2701. Eng. 10 per cent 
 To profit and loss, for Gain 
 by Hops 
 
 To L. London, his acct. for his 
 2 453/. (Sales Hops) 
 
 To N. Nantz, his account for 
 his ^ do. 
 
 2 Sundries Dr. to Cash - /. 99 15. 
 
 L. London, his account I 
 for bal. his account I 46 13 4 
 N. Nantz, his account j 
 for bal. his account [53 1 8 
 
 99 
 
 16 
 
 115 
 
 115 
 
 /.345 Irish 
 
 /. 99 15 
 
 1. A. Dublin my account Dr. to Voyage ;.o Dub¬ 
 lin Company 3,99/. Irish, at 10 per cent. Eng. 
 
 2. Bills and Notes Dr. to A. Dublin my acct. /.46 
 13 4 Irish, at 10 per cent, is English 
 
 1. A Dublin, my account Dr, to Voy. to Dublin 
 Co. 3,90/. Irish, at 1 Id. per livrc is French 
 
 2. Bills and Notes Dr to A. Dublin, my account 
 
 1.7,3 1 8 at 1 Id. per livre, is French 
 
 L. London our acct. of Exa. in Co. Dr. to mess. 
 
 Digby do. Place, their acct. 300/. Eng. at 10 per. 
 
 Cash Dr. to A. Dublin, our acct. of Exa. in co. 
 
 A. Dublin, our acct of Exa. in Co. Dr. to Michl. 
 Clancy 350/ Irish, at 11 per cent, is English 
 
 Cash Dr. to L. London, our acct. of Exchange in 
 Company, 315 6 English 
 
 L. London, our account of Exchange in Company 
 Dr. to messrs. Swift and Company /.400 Eng. 
 
 Cash Dr. to A. of Dublin, our account of Ex¬ 
 change in company, 448/. Irish 
 
 A. Dublin, our account of exchange in company 
 Dr. to Cash / ,500 Irish 
 
 Messrs Loftus and company their account dr. to 
 
 L. London, our account of Exchange in company 
 /. 493 8 10w English. 
 
 1.90 
 
 42 8 5| 
 
 2160 livrcs 
 liv. 
 
 1158 3 7f 
 
 l. 330 Irish 
 300 Eng.' 
 
 315 6 07 
 350 Irish 
 448 Irish 
 400 Eng. 
 44 IS 10-J 
 
 500 Irish 
 
 END OF PRACTICAL BOOK-KEEPING. 
 
COMPUTATIONS 
 
 ix 
 
 JXTJl 01) TJCTJOX. 
 
 EXCHANGE is the commutation of the money of one country for 
 that of another, by means of a bill, instrument, or writ, commonly 
 called a bill of Exchange. 
 
 Exchange may likewise bedeiined, afixingoftheactualandmomentary 
 value of money. Silver as a metal, hath a value like other merchan¬ 
 dizes ; but as it is capable of becoming the sign of all other merchan¬ 
 dizes, or the medium by which they can be estimated, it may receive an 
 additional value; for was it no more than a mere merchandize,its value 
 would perhaps be less fluctuating, and of less consideration than it is.—. 
 As money, the prince can fix a value upon silver in some cases, and in 
 others he cannot. lie can fix a proportion between silver as a metal and 
 silver as money; between the several metals made use of to pass as mo¬ 
 ney ; he establishes the weight and standard of every piece of money, 
 
 ! and assigns to it that ideal value, by which it is current. On the other 
 hand, if we consider the money of one country comparatively with that 
 of another, it receives a new value, which is fixed by the current course 
 of commerce and the general opinion of merchants ; but never by the 
 laws of any particular nation, because it is liable to incessant variations, 
 and depends on the accidental circumstances oftrade,the money trans¬ 
 actions between nations, and the state of their public credit. The seve¬ 
 ral nations in fixing this relative value, are chiefly guided by that par- 
 ticular nation which hath the greatest quantity of specie. If any one 
 nation hath as much specie as several others together, it will then be¬ 
 come necessary for the several nations to be regulated by the standard 
 of that one nation. In the actual state of the universe, Holland, in this 
 respect, seems to be the umpire, since she regulates the exchange for 
 almost all Europe, in a manner most agreeable to her own interest. 
 This scarcity or plenty, from whence results the mutability of the 
 course of exchange, is not real, but relative ; for instance, when Glas¬ 
 gow hath greater occasion for funds in London, than London of having 
 hinds in Glasgow, the price of bills must rise at Glasgow. The specie of 
 both cities is the same, both as to weight and standard; and altho’ there 
 should be money enough to purchase bills at Glasgow upon London, 
 jet when there is not a fund of. credit at London equal to the debit, the 
 price of bills, not of money, must rise of course. 
 
256 Computations in Exchange. 
 
 To set this subject in a more practical point of view, let us con- 
 
 1. That if our purchases and payments in foreign countries exactly 
 balance their purchases and payments in ours, there will be but just 
 enough of bills on the one, to clear accounts with the other; so that in 
 this case the exchange on both sides will be at par ; that is, one who 
 gives money in one country, will receive as much in the other in 
 weight and standard. 
 
 2. li a nation supplies us with more than it takes from us, o> if we 
 pay that nation more money than it pays to us, there wiil be a balance 
 against us, which we must necessarily pay ; in order to which the de¬ 
 mand for money of that nation, or its bills of Exchange, becomes 
 greater among us than the quantity to supply that demand, which raises 
 the value of their money or bills, and lowers ours or, in other words, 
 puts the price of their money above par, and ours below it, which con¬ 
 stitutes what we call the course of Exchange. From these two consi¬ 
 derations we may naturally infer, 
 
 1. That the course of exchange between two nations is a herald, 
 which proclaims publicly the state of commerce and money negotia¬ 
 tions between them, and which of the two is indebted to the other. 
 
 2. That the nation which is indebted hath the disadvantage in com¬ 
 merce and money transactions, and that the one which bath the balance 
 in its favour, hath in every respect the advantage. 
 
 3. That the balance of trade naturally imports specie, and renders 
 money at home more valuable abroad : whereas, on ti e other hand, 
 when the balance is against a nation, their specie is exported, and be¬ 
 comes thereby less valued. 
 
 It is here thought proper to insert Sir Isaac Newton’s table of the as¬ 
 says, weight and values of most foreign silver and goid coins actually 
 made at the mint, by order of the Privy Council, before the year I7i7, 
 with notes and explanations, and a calculation of the real or intrinsic 
 par ofexchange, as it stood in 1719, when first published, and as it was 
 republished in London 1740. 
 
 Explanation of the following Tables. 
 
 For understanding the following Tables, it is to be observed, that the 
 English pound Troy contains 12 ounces; 1 ounce, 20 penny weights; 
 1 penny weight, 24 grains ; 1 grain, 20 mites. 
 
 The present English standard for gold coin is 22 carats of fine gold, 
 and 2 carats or -p, of alloy. 
 
 The silver coin contains 11 ounces, 2 penny weights fine silver, and 
 18 penny weights of alloy in the pound. 
 
 The first column of the table expresseth the fineness of the assayed 
 piece, the letter B. signifying better, and \V. worse, than the English 
 standard. 
 
 The second column the absolute weight of the piece. 
 
 The third column its standard weight, or quantity of standard metal. 
 
 The fourth column, its value in English money. 
 
Table of Foreign Silver Coins. 
 
 W l, 
 
 The Pias. of Spain or Seville piece ? 
 
 of 8 riais, now reduced to 10 y 
 The new Seville piece of eight 
 The Mexico piece of eight 
 The Pillar piece of eight 
 The Peru piece of eight coarser,? 
 
 but of uncertain allay y 
 
 The old ecu of France, or piece? 
 
 of 60 sols Tournois 5 
 
 The now ecu, or piece of5 livres ? 
 
 or 100 sols Tournois - 5 
 
 N. B. The ecu f France should be I 
 idiot, worse by law 
 The crusado of Portugal, or ducat") 
 worth 40o reus, now marked and >;W 2 
 raised to 48: > reas J j 
 
 The patacks or patagons of Portu-1 
 gal, worth 500 reus, now mark- j- 
 ed and raised to 600 J 
 
 The ducatoon of Flanders, or piece ? 
 
 of 60 sols or patters 3 
 
 The patagoon of Flund. or cross? 
 
 dollar, or piece of 48 patters 3 
 The ducatoon of Holland,or piece ? 
 ol 53 : • 
 
 Assay ; IV> igh j Stand. • 
 
 25? 
 
 it^Valued 
 
 17 12 17 10 
 
 14 '13 21 1 
 
 17 10 17 81 
 
 i 17 9 i17 9 
 
 leg. dol. or rix dol. ? 
 of iloli. or piece of 50 stivers 3 
 The three guilder pieces of Hoi- ? 
 
 land, or piece of 65 stivers y 
 The guilder, florin, or piece of 201 
 
 The ten schelling piece of Zea-? 
 
 land or piece of 60 stivers y 
 The lion dollar of Holland, or f ? 
 
 of the ducatoon - - y 
 
 The ducatoon of Cologne 
 The rix dollar, or putagon of Colo 
 The rix dollar or patagon of the ? 
 
 Bishop of Liege - - 3 
 
 The rix dollar of Mentz 
 The rix dollar of Francfort 
 The rix dollar of the Elector Pa-T 
 latine oftiie Rnine and Bavaria, i- 
 before 16 2o j 
 
 The rix dollar of Nuremberg 
 The old rix dollar of Nuremberg 
 The old rix dollar of Hanover 
 The double guidenof theElectoi ? 
 
 of Hanover - - 3 
 
 The gulden of the Elector ofHan-? 
 ■over, or piece of y 
 
 ;w 12! 
 
 W 14! 
 
 ) 2 54 
 1 12.60 .29 
 
 11 1 13 34 .3 1 
 
 r 
 
 20 3 
 6 17 
 
 20 1 
 14 2 
 
 21 — 
 16 22 i 
 16 22 
 
 17 22 
 17 15 
 17 20 
 
 66 .15 
 52 .91 
 j 65 .59 
 52 .28 
 62 AS 
 !0 .08 
 62 .21 
 43 .07 
 65 .02 
 
Table of Foreign Silver Coins. 
 
 The half gulden of the Electorate ) 
 of Hanover, or piece of| 5 
 The' gulden of the Duke of Zell" 
 or piece of 16 gutz grosh j 
 The gulden of the Bishop of Hil-1 
 desheim, or piece of 24 marien v 
 grosh, now raised to 26 J 
 The rix dollar of Magdeburgh 
 The gold, or guilderof Magdeburgh 
 The old rix dollar of the Elector ) 
 
 ^ of Brandenburgh - $ 
 
 The old gulden of Brandenburgh, - ) 
 now raised from 24 to 26 ma- l 
 rien grosh J 
 
 The gulden of Brandenburgh, or ) 
 piece of | - $ 
 
 The half gulden of Brandenburgh ) 
 or pieces of | - 5 
 
 The gulden of the Elector of Sax-) 
 ony, or piece of| 5 
 
 The old bank dollar of Hamburgh 
 The old rix dollar of Lubec 
 The fourmark piece of Denmark) 
 or coarser allay - 5 
 
 The four mark piece of Denmark £ 
 or finer allay - ■ 
 
 The eight mark piece of Sweden 
 The fourmark piece of Sweden 
 The two mark piece of Sweden 
 The old dollar of Dantzick 
 The old rix dol. of Thorn near Dan. 
 The rix dollars of Sigismund III ) 
 and VladislauslV. K’s. of Pola. 5 
 The rix dol. of the late Em. Leop. 
 The rix dol. ofhis pred.Ferdin. III. 
 The rix dollar of Ferdinand ) 
 
 Arch duke of Austria C 
 
 The rix dollar of Basil 
 The rix dollar of Zune 
 The old ducat ofVenice, with the ) 
 word ducatus Venetus upon it \ 
 The half ducat - 
 The new ducat with No. 124 upon") 
 it, signifying 124 sols, or 6 livrcs l 
 4 sols de Picoli - J 
 The half thereof 
 
 Tliecrusado croisat, or St. Mark") 
 ofVenice,withNo. 140 upon it, l 
 sig. 140 sols, or 7 liv. de Picoli J 
 The half crusado of the same form 
 The quart.crusad. the same form 
 
 | Assay| 
 
 |B. ir*| 
 
 W. 41 
 W. 8 
 
 w. 10] 
 |W. 10! 
 W.10JI 
 |W. lot 
 
 W.23J| 
 
 W.2; 
 
 Weight | 
 | dwt.g: 
 
 14 IS 
 
 ^ r*| 
 
 |20 6 
 
 10 3 
 
 Stan. Wt. 
 dw.gr. mi 
 4 12 19 
 8 22 10 
 9 17 17 
 
 17 16 1 
 9 6 
 17 19 1 
 
 9 19 9 
 
 8 23 6 
 
 4 11 14 
 
 9 1 44 
 
 17 17 4 
 17 22 17 
 10 9 10 
 10 11 5 
 
 20 
 
 9 23 7 
 
 17 12 14 
 17 8 15 
 17 13 14 
 17 12 4 
 17 12 4 
 
 17 8 7 
 
 18 3 6 
 
 16 23 13 
 13 1 17 
 
 6 12 18 
 
 14 .07 
 27 .07 
 
 54 .27 
 28 .67 
 
 55 .17 
 
 30 .41 
 
 28 .12 
 
 54 .92 
 
 55 .54 
 32 .23 
 32 .45 
 62 
 
 30 .92 
 
 54 .27' 
 
 53 .85 
 
 54 .04 
 54 .27 
 54 .27 
 53 .78 
 
 56 .24 
 52 .65 
 40 .50 
 20 .25 
 
Table of Foreign Silver Coins. 
 
 Another coin of Venice - W 46 17 10 
 
 The piece of two jewels - B 6 3 15 
 
 The ducat de banco of Naples, or! 
 piece of 5 tarins, or 10 carlins, l W 3 14 01 
 or 100 gr. - J 
 
 The half ducat - - W 3 7 Oj 
 
 The tarin, or fifth part of the ducat W 3 2 19i 
 
 The carlin, or tenth part of the ducat W 3 1 9| 
 
 The escudi escu, or crown ofl 
 Rome, or piece of 10 julios, or l 20 144 
 
 100 bayoches J 
 
 The testin of Rome or piece of 3 1 
 julios - - . 5 w 1 5 21 5 
 
 The ducat of Florence and Leg-1 
 horn, or piece of 7 livres or i- B 8 20 3 
 104- julios - - J 
 
 The "julio of Rome - 2 5 
 
 The piastre ecu or crown of Fer- ? w 
 dinand II. duke of Tuscany 5 V '■ 
 
 The piastre ecu or crown of Cos-"] 
 mus III. of Tuscany, whose j 
 monies are about four per cent !> W 1 16 18 
 lighter than his father’s ; this j 
 pieceis 84 julios - J 
 The croisat of Genoa, or piece of J 7 24 15 
 7-t livres - - 3 a 
 
 The ecu d’argent of Genoa, or > 
 j piece of 7 livres 12 sols $ 
 
 The piastre ecu or crown of Milan 17 21 
 
 The Philip of Milan, a piece of 7 } 2Q 2Q 
 
 livres - - $ 
 
 The livre of 20 sols piece of Savoy 3 22 
 
 The 10 sols piece of Savoy 1 23 
 
 Aroupee B 16’- 8 13 
 
 A gout gulden, or florin d’or, a? w -- .„ 
 
 Dutch coin of 28 stivers J 
 Another gout gulden - W 48 11 0 
 
 Another - - W 48 12 0 
 
 Assay Weight Stand.wt. Value 
 dwt. <kv gr \dw.gr.mi. d. 
 
 W 46 17 10 13 19 8 4 2 .08 
 
260 Table of Gold Coins, 
 
 Assay ' Wt. . 
 Icar ff r. d:j. gr. 
 
 The old Louis d’or 
 
 The hull and quarter in proportion WO oj 
 The new LouL d’or - Wo i- 
 The half and quarter in proportion Wo l: 
 
 The old Spanish double doubloon U'O 0; 
 
 The old Spanish double pistole Wo 0: 
 
 The old Spanish pistole - Wo OJ 
 The new Seville double pistole j WO 3‘ 
 
 The new Seville pistole I 
 
 The half and quarter in proportion! 
 
 The doppia moeda as they come £ 1 , | 
 
 into Ei!gland. y wu u k 
 
 Tlx moeda of Portugal - j WO 0i 3 
 
 Tlx half moeda - - j WO Oj 1 
 
 TheHungaryducat • - A 1 2 . 2 
 The ducat of Holland coined ad ) ! , j „ 
 
 legem imperii - § \ B 1 3 M 
 
 The ducat of Campen in Holland A 1 2 j 2 
 Theduc.ofthe bishopof Bambcrgh A 1 2 j 2 
 The dou. due of the cl. of Hanover'S 1 2 ; 4 
 The duc^t of the duke of Hanovi 
 The ducat of Brundenburgh 
 The ducat of Sweden 
 The ducat of Denmark 
 The ducat of Poland 
 The ducat of Transylvania - 
 T- e cheq. orzacheen ot Venice 
 The old Kalian pistole 
 The doub. pistole ofP. Urban, 1634i 
 The a pistole of Innocent II ' 68' 1 
 A double pistole of Placentia 
 A double pistole of Genoa, 162 i 
 A double pistole of Milan 
 A single, pistole of Milan 
 A pistole of Savoy, is65 
 Dou. due. of Castil, Genoa, PorO 
 tugal,Floren. Hungary & Venice 3 ; 1 1 
 
 Single ducats of the same places iA 1 2^' 2 s|j 
 Double ducats of the several > j 
 forms in Germany - y 
 Single ducats of the same places 
 Double ducats of Genoa - 
 Singdu. ofGen. Besancon &Zurich| 
 
 Pistole of Rome, Milan, Venice,' 
 
 Florence, Savoy, Genoa, O- 
 range, Trevon & Besancon 
 A Barbaryduc. with Arabic let-1 
 ters on both sides in square l 
 tablets, without apy effigies, &c.J ' 
 
 A 1 2 ; 2 
 A 1 2 j 2 
 
 4 : 
 
 wo oj 
 
 - ir 1 
 
 I 8 Sir! 
 
Exchange -with Ireland. 261 
 
 In Ireland, accounts are kept in pounds, shillings and pence, Irish, 
 divided as in Britain, bn having no coins of their own, they are sup¬ 
 plied by the different countries with which they nave the commerce. 
 Britain exchanges with 1 . land, upon the /. 100 Ste ling, the par of 
 which in Irish mor.ev is '08:. 6s. 8a . so that the shilling Sterling, ac¬ 
 cording to that equation, will be worth 13 pence Irish. The Course 
 of Exchange runs from 5 to U per cent, according as the balance of 
 trade is in favour of Ireland, or against it. 
 
 Cuss 1. When Irish money is required ; let 100/. be the first terra, 
 its equivalent Irish according to the course, the second term, and the 
 given Sterling the third ; then will the fourth proportional be the Irish 
 money required. 
 
 C'asr 2 If Sterling is required ; let the course of exchange equiva¬ 
 lent to 100/. he the first term, 100/. the second, the given Irish the 
 third ; then will the fourth proportional he the answer. 
 
 Examples of Irish Exchanges. 
 
 Example 1. Glasgow remits to Ireland 3731. :8s. Sterling ; for how 
 much'Irish ought Glasgow to be credited for tins remittance, when the 
 exchange is at 10| per cent ? 
 
 Ster. Irisii 
 /. 100 : IlOf : : 357.9 
 llof 
 
 39369.0 
 
 178.95=$ or I of 357.9 
 44.7375-1 or i of \ 
 
 Irish/. 395.926875=/. 395 It 6 5 | answer. 
 
 The same answer can very readily be effected by practice, thus : 
 
 357 9 
 
 35.79—,1 for 10 per cent 
 1.7895-— of r * for 4 or 4 
 .447375=i TO ^ 01 'i 
 
 325.926875 as before. 
 
 Example 3 Ireland draws on Glasgow for /. 395 18 6 4§ Irish ex¬ 
 change at lOf per cent, how much Sterling will Ireland be debited 
 with at Glasgow when this bill is discharged 1 
 110J.: 100 : : 395.926875 
 —- 8 160 
 
 5)885 •- 
 
 - 5)800 ,77)63348.300000(357.9 as given in the 
 
 177 - 531 (first example. 
 
 160 ■- 
 
 1024 
 
 885 
 
 1398 
 
 1239 
 
 1593 
 
 1593 
 
 (°) 
 
262 
 
 Exchange with America. 
 
 Exchange with America and the West-Indies. 
 
 In America and the West-Indies, as in other parts of the British 
 dominions, accounts are kept in pounds, shillings and pence, divided 
 as in Britain, and their money, for distinction sake, is called currency. 
 Upon the continent, payments are seldom made in specie, as there are 
 few coins circulating among them, but some French and.Spanish pieces, 
 the value of which by a statute in the 6th year of Queen Anne, was 
 ascertained as follows: Weight true value cur. value 
 
 dwt. gr. s. d. s. d. 
 Dollar old plate of Seville - - 17 12 4 6 6 0 
 
 Ditto of new - - - - H — 3 7£ 4 9| 
 
 Mexico ditto - - - - 17 12 4 6 6 0 
 
 Pillar ditto - - - - 17 12 4 6i 6 0 
 
 Peru ditto old plate - - - 17 12 4 5 5 10| 
 
 Cross dollar - - - - 18 — 4 4| 4 10* 
 
 Ducatoon of Flanders - - 20 21 5674 
 
 French old crown - - - 17 12 4660 
 
 Crusado of Portugal - - - 11 4 2 lOi 3 9| 
 
 Three guilder piece of Holland - 20 7 5 2i 6 10U 
 
 Old rix dollar of the empire - 18 10 4 6 6 0 
 
 The scarcity of specie obliges them to substitute a paper currency 
 for carrying on their trade, which being subject to innumerable casu¬ 
 alties, suffers generally a very great discount for sterling in the pur¬ 
 chase of bills of exchange; or good silver or gold. This is not the case 
 however with the West Indies; for their intercourse with the Spanish 
 settlements furnishes them with such an abundance of specie, that at 
 an average the exchange may be reckoned at 7 currency to 5 Sterling. 
 
 The method of computing the exchange is, in this case, the same as 
 with Ireland, and therefore the rule needs not be repeated. 
 
 Examples of the Exchanges with America. 
 
 Example 1. Glasgow receives an account of sales from Philadelphia, 
 the neat proceeds amounting to 575/. 19s. 6 d. currency; fcr.how much 
 sterling may Glasgow debit Philadelphia, the Exchange being at 80 
 percent? 180:100 
 
 Cancel the cyphers 9 : 5 :: 575 19 6 
 
 and divide by 2 '5 
 
 9) 2879 17 6 
 
 193 19 S| Answer. 
 
 Example 2. Glasgow receives a bill of Exchange from Philadelphia 
 for 319/. 19s. 8| d. for how much currency is Glasgow debited at Phi¬ 
 ladelphia, the exchange being at 80 per cent ? 
 
 100 : 180 
 
 : 9 ::319 8$ 
 
 .?* ’ 
 
 5) 2879 17 6 
 
 575 19 6 currency Ansftver. 
 
 By cancelling and 
 dividing as above 
 
Exchange with America. 2 Of. 
 
 Example 3. Philadelphia is indebted to Glasgow in 1575/. 14s. 9 cl, 
 currency : what sterling may Glasgow reckon to be remitted when the 
 exchange is at 75 per cent ? 
 
 First, 175 : 100 : : 1575 14 9. the two first terms of which being 
 abbreviated, by dividing them by 5+5, there will be this new state 
 Cur. Ster. Cur. 
 
 7 : 4:: 1575 14 9 
 
 7)6302 19 0 
 
 l. 900 8 51 Sterling Answer. 
 
 Example 4. Glasgow receives a bill of exchange from Philadelphia 
 for 900/. 8s. 5+/. Sterling ; for how much currency was Glasgow de¬ 
 bited, the exchange being at 75 per cent ? 
 
 The first and second terms being abbreviated as above, it will be 
 Ster. Cur. Ster. 
 
 4. : 7 : : 900 8 5^ 
 
 7 . 
 
 4)6202 19 0 
 
 /. 1575 14 9 currency Answer. 
 Orby practice thus, /. 900 8 5^ for 100 
 
 450 4 for 50 being 
 225 2 1| for 25 being 
 
 1575 14 9 175 
 
 Example 5. Glasgow consigns to Virginia goods perinv. amounting 
 to 578/. 19s. 6 d. which are sold for 847/. 15s. 6 d. currency; what ster¬ 
 ling ought the factor to remit, deducting 5 per cent, in full of com¬ 
 mission and charges, and what doth Glasgow gain per cent. upon, the 
 adventure, supposing the exchange at 30 per cent ? 
 
 Exch. Com. 
 
 130+5=135 : 100 
 
 27 : 20 : : 847.775 
 20 
 
 3) 16955.500 
 '• 9)5651.83 
 
 627.981 to be remitted. 
 578.975 consigned 
 
 49.006 gained on the Whole: 
 
 Then 578.975 : 49.006 : : 100 
 100 
 
 578.975)4900.600(8^ nearest 
 4631.800 
 
 268.800 
 
26 h Exchange villi America. 
 
 Example 6. Virginia is indebted to Glasgow in 1575/. 19.9. 6 d. Stcr. 
 ling ; with how much currency wil, Glasgow be credited at Virginia 
 when tne exchange is at 33i per cent ? 
 
 First 100 : 133-5 
 3 : 3 
 
 300.400 both terms reduced to thirds : 
 
 By cancelling the cyphers, it will be 3 : 4 : - 575 19 6 
 4 
 
 3)2303 18 0 
 
 1.767 19 4 currency 
 
 Or thus, /. 575 10 6 for 100 
 
 191 19 10 for 33i 0 r ^ 
 
 Answ. currency 7 767 19 4 133J- 
 
 Example 7. Glasgow is indebted to Carolina 5759/. 18.9. 9 d. curren- 
 cy, exchange at 55o per cent; for how much Sterling may Carolina 
 value on Glasgow ?• 
 
 First 550 : 100. Cancel one cypher on each side, and divide by 5: 
 then it will stand thus, I 
 
 11:2:: 5759 18 9 
 2 
 
 11): 115 19 17 6 
 
 1047 5 2& t Sterling Answ. 
 
 Example 8. Jamaica is indebted to Glasgow in /. 1550 currency, for 
 which Glasgow is ordered to draw on London, exchange 40 per cent; 
 how much money does Glasgow draw for the bill, being allowed 10) 
 exchange for the draft to London ? 
 
 7:5:: 1550 
 
 ___5 i 
 
 7)7750 
 
 100)1107 2 104; value of the bill. 
 
 2) 11 1 4.| at 1 per cent, exchange. 
 
 5 10 8i at i per cent. 
 
 /. 1123 14 il Received at Glasgow. 
 
 OBSERVATION. 
 
 When Britain exchanges upon the 1001. as in the above instances, the 
 higher the exchange is, the advantage to Britain in renuumg is dm 
 greater, and drawing the less. Suppose, for instance, tliai the «• 
 change between Britain and Ireland is at 12 per cent. 1 can m a* 
 case purchase a bill for 100/. Sterling to discharge a debt of 11 is/. In™, 
 whereas had the exchange been at 5 per cent, the d 
 
 have cost me / 106 13 4 Sterling ; but what 1 gam by romuung 
 on this occasion is lost by the drawer of the bill, for his cretin •■■■•. In¬ 
 land is lessened by/. 112 Irish, and he hath only received /. mO Sierlms. 
 whereas had the exchange been at 5 per cent he wou.d have r™ 
 
 /. 106 13 4 Sterling for his Ii2/. Irish. They who dt 1 
 
 with Ireland, ought to be well informed at all times of the stuu of u. d. 
 
 between the two nations, and on whose side the balance lies, tor as uw 
 
Exchange with America, Ireland, &c. 265 
 
 .rise and fall of excha. is the true barometer of the balance of trade, so 
 likewise by having proper intelligence of the imports from Ireland and 
 exports thither, one may in a great measure discern what will be the 
 state of the exchange. Suppose, for example, Ireland had imported 
 from Britain goods to the amount of /.20,000, and had exported thither 
 to the value of but /,10,000 ; it is plain that Ireland can be at par with 
 Britain for no more than A 10,000, and yet there is a balance of 10,000 
 still due, which must be remitted to Britain before the account is 
 evened. When there is money due in Britain to compensate this ba¬ 
 lance, Sterling money in Ireland will become dear, and Irish money- 
 cheap, and as the demand for bills increases, the price will be propur- 
 tionably raised. The Irish merchant, who foresees this, will lay in a fund, 
 of credit in Britain for the occasion: and though at this time he can, 
 receive 112 Irish for his draft of 100/. he may be able, by the time his 
 bills falls due, to purchase remittances at 105/ The British merchant, 
 on the other hand, will muster up all he can to purchase remittances, to 
 raise a stock of Irish money, which, upon the turn of the balance, he 
 can draw for, with the odds of 5 or 6 per cent, perhaps in his favour. 
 
 When the exchange with the plantations in America is high, which 
 is generally the case where there is not a sufficiency in produce fit for 
 the British market to answer the imports of Britain, bills of exchange 
 are often a very expensive remittance, for which reason those who have 
 stores abroad, and can afford to lie a little out of their money, chuse 
 rather to purchase such produce as will come to the quickest market 
 in some otbfcr colony upon the continent, or in the West-Indies, in or¬ 
 der to be remitted from thence in produce, or in bills of exchange. 
 
 Examples of exchange applied to drawing and remitting. 
 
 Exam. 1. When the exchange was at 12 per cent. Britain remitted 
 to Ireland /.5000; for how much Sterling ought Britain to draw for a 
 reimbursement when the exchange falls to 6 per cent ? 
 
 First, 100,112:: 5000 
 
 100) 5600 00 
 
 5000 amount in Ireland at 12 per cent., 
 2ndly. 106 : 100 :: 5600 
 100 
 
 106) 560000(5283 0 44- Sterling. Answ, 
 
 530 
 
 300 
 
 312 
 
 248 
 
 320 
 
 20 
 
 40 
 
 12 
 
 480 
 
 424 
 
366 
 
 Exchange with Spain, 
 
 Or more expeditiously as barter. 
 
 Ir. Slcr. lr. 
 
 112 SOOO 106 
 112 
 
 106) 56000 ' 
 
 T .5283 0 41 as before. 
 
 Hence Britain gains by this transaction 283 0 4| which will he 
 found to be above 5 per cent. “ 
 
 Ex. 2. When the exchange with Ireland rose to 12 per cent. Ireland 
 drew on London for 5000/ Sterling; how much Irish must be remitted 
 to London to discharge the debt, when the exchange falls to 6 per cent? 
 
 First, 5000 at 100 per cent, 
 
 500 at 10 per cent, 
 
 100 at 2 per cent, " 
 
 5600 112 Irish received for drafts. 
 
 2ndly, 5000 at 100 per cent, 
 
 250 at 5 per cent, 
 
 50 at 1 per cent, 
 
 5300 at 106 Irish remitted. 
 
 Difference 300 gained by Ireland, which is 6 per cent 
 
 Exchange with Holland. 
 
 INTRODUCTION. 
 
 In Holland there arc two banks, the one of Amsterdam and the other 
 of Rotterdam. That of Amsterdam is not only the more famous of the 
 two, but the most considerable in Europe ; it was established on the 
 31st of January, 16( 9, by the authority of the States General, under 
 the direction of the Burgomasters of the city, who having constituted 
 themselves the perpetual cashiers of the merchants of Amsterdam, are 
 themselves a security for the bank; and as business in the bank is ne¬ 
 gotiated by transfers, millions may be paid in a day, without the in¬ 
 tervention of any cash, which is of the greatest consequence in expe¬ 
 diting trade that can possibly be imagined. . Authors differ about the 
 real sum of money that is deposited in this bank, but few have reck¬ 
 oned it under 30 millions sterling. 
 
 It is to this bank the city of Amsterdam owes its splendor and mag¬ 
 nificence, which, though itpossessesthe greatest part of the merchants 
 ready money, l-ather promotes than interrupts their commerce, by the 
 security and dispatch with which a bank credit is attended. 
 
 By the establishment of this bank it is ordained, that bills of exchange 
 and the payment of wholesale goods, shall only be in bank, unless the 
 sum be under'300 guilders, in which case it cannot be entered into 
 bank, without aduty of 6 stivers, excepting by the East and West-India 
 Companies, who can enter into bank what sums they please without 
 any duty whatever. 
 
 To have an account opened in the bank, there is a duty imposed of 
 10 guilders for once, only ; but if at any time that account should be 
 overdrawn, the merchant incurs a penalty of 3 per cent. 
 
 A merchant may draw his cash out of the bank at any time upon al¬ 
 lowing per cent, for bank security ; but if at that time the agio, that 
 is, the difference between the bank and current money, or the discount 
 
Exchange ’with Holland. 26 7 
 
 to which current money is liable, be below 5 per cent, the treasurer is 
 obliged to make good the difference, as 5 per cent, which seems to have 
 been the original agio, is always charged when it is received. 
 
 No merchant can draw for the money he puts into bank or any part 
 of it until the next day, without making an allowance of i per cent, 
 unless the bank had been opened only the day before, alter balancing 
 the books, or at the feast of Pentecost. 
 
 All the accounts with the bankmust be balanced twice a year,and that 
 within six weeks after thebank is opened, underthe penalty of 15 guilders. 
 
 No procuration is good at the bank unless it is registered there, and 
 the noting of such procuration costs 50 stivers. 
 
 The time of noting in the bank is from seven to eleven in the fore¬ 
 noon ; after which to three in the afternoon every note carried in will 
 cost 6 stivers, and after three none are admitted. 
 
 When money is deposited in the bank, the depositor may call for it 
 in specie, when he wants it, upon allowing a premium seldom exceed¬ 
 ing { fier cent, for bank security. 
 
 No money can be given in loan but upon security that is unexcep¬ 
 tionable, and in judging of security the directors must be unanimous. 
 
 No director can use thefreedomtoabstractany money from the bank to 
 supply any private demand, thp’ but for a single day, upon pain of death. 
 
 The strictness and fidelity with which this famous bank is kept, is 
 productive of so great a security on the part of the citizens, and contri¬ 
 butes so much to dispatch in money-matters, when a large sum can be 
 negociated with a single debit and a credit, that a bank-payment is 
 reckoned from 3 to 6 /n r cent, better than a payment in cash, besides a 
 premium allowed the bank for every deposit. It is no wonder then if 
 this bank be immensely rich, since the institution is so judicious, the 
 regulations so wise, and the direction so proper. 
 
 In Holland they keep their accounts in pounds, shillings and pence 
 flemish, divided as the British pound, but more generally in guilders 
 or Florins, stivers and phennings, reckoning 16 phennings to a stiver; 
 and 20 stivers to a guilder or florin. 
 
 They reckon likewise 6 guilders or florins to the pound Flemish. 
 
 Britain exchanges with Holland upon the pound Sterling, for which 
 the latter gives an uncertain number of shillings and pence, or grotes 
 Flemish, according to the course of exchange, which runs from 30 to 
 40«. Flemish per 20s Sterling. The par of a pound Sterling, accord- 
 ing to Sir Isaac Newton’s table, will be found to be/. , 16 6 Flemish ; 
 but a guinea passes in Holland for 12 guilders, according to which esti¬ 
 mation their coins may be reckoned as follows : 
 
 A duke - - /• 0 0 0 T Vo 
 
 stiver - - 0 0 'ro 
 
 schilling - - 0 0 
 
 guilder - - 0 19 
 
 Zealand dollar - 0 2 
 
 rix dollar - - 0 4 4-*- 
 
 dry-guilder - - - 0 5 3 
 ducat - - - 0 9 
 
 To Compute the exchanges with Holland, or any other place, where 
 it is made upon the pound sterling. 
 
S6S Exchange with Holland. 
 
 Case 1. if Dutch moneyisrequired,let/. 1 stcrling-bethefirstterm,its 
 equivalent Dutch the second, and the sterling to be exchanged the third; 
 then will the Dutch money required be the fourth proportional. The 
 equivalent Dutch money will likewise be found very readily by practice. 
 
 Case 2. If sterling is required, let the Dutch money equivalent to/. 1 
 sterling be the first term, 1.1 the second, and the given Dutch the 
 third ; then will the sterling required be the fourth proportional. 
 Examples of Exchange with Holland. 
 
 Exam. 1. London is indebted to Holland in /. 270 8 2 sterling, with 
 how much Flemish is London debited at Amsterdam, when the ex¬ 
 change is at 35s. 6 d. Flemish per pound sterling. 
 
 1. st. 1. FI. 
 
 1 : 1 :775 :: 20740833 
 1.775 
 135204166 
 1892858333 
 18928583333 
 27040833333 
 
 279.9749166=1.479 19 5 Flemish. 
 
 By Practice thus# /. Flem. 
 
 270 8 2 for 1 0 0 
 
 135 4 1 for 10 0 
 
 67 12 0‘ for 6 0 
 
 6 15 2 | for 6 
 
 479 19 as before. 
 
 Exam. 2. Holland is indebted to London in neat proceeds of Tobacco 
 bookedthere at l. 47919s. 61. Flemish: for how much sterling may Lon¬ 
 don draw, the exchange being 35s. 6d, Flemish per pound sterling ? 
 
 1. Flem. 1. st. 5) l. Flem. 
 
 5) 1775 : 1 : : 4 79.97 5 
 5)355 5)95.995 
 
 .071 .071)19.109(270 8 2 sterling. Answer 
 
 ' 580 
 
 12 
 
 12 
 
 144 
 
 Exam. 3. Amsterdam remits to London 5104 guilders, 8 stivers, and 
 2 phennings, exchange at 35 6i Flem. banc, what will this remittance 
 credit Amsterdam for at London ? 
 
 First, find the guilders containedin the exchange, proportioning & 
 20 to 6 thus, 
 
 *|20: *|6:: 35,5416:10,6625 
 10: 3 
 
Exchange with Holland, 269 
 
 Hence to multiply by 3, being the same as to multiply by 3, and 
 divide by iO, 3, will be a common multiplier ; the product of which 
 into the course of exchange will always give the guilders contained in 
 a pound sterling: wherefore 
 36.5416 
 3 
 
 10.66250 guilders=/. at 35s 6id Flem. Exch. exch 
 Then 10.6625 : 1 :: 5104.40625 
 A1325 1020.88125 
 
 .4265 204.17625 
 
 .0853 (40.83525(478.725=/.478.14 6 
 
 3412 
 6715 
 7442 
 6185 
 
 Or thus, 35 6i 
 
 _ 12 
 
 5)~426.5 
 
 85.3 
 
 2140 
 
 4340 
 
 5)204176.25 
 
 40825.25 >78.725=7.478 14 6 
 6715 
 
 In multiplying by 40 - 
 
 the number of grotes in 7442 
 a gilder, 18 grotes are - 
 taken in for 8 stivers, 6185 
 
 and 25 is the 2 phen- _ 
 
 nings expressed in the 2140 
 
 decimal of a grote. __ 
 
 4340 
 
 Exam. 4. London is indebted to Amsterdam in/.478 14s 6 d ster¬ 
 ling, for how many guilders may Amsterdam draw, the exchange be¬ 
 ing at 35s 6 id per pound sterling ? 
 
 478.725 Or 
 
 35 schillings 478.625 for l. 1 
 
 - 239.3625 for — 10 
 
 2393625? 119.68125 for — 5 
 
 1436175 5 at 11.968125 for — 6 
 239362 at 6 .997344 for — -J 
 
 19946875 at |- 
 
 - 850.7342191. Flemish 
 
 1^014.684375 schillings 6 
 
 3 -- 
 
 - 5104.405314 guilders 
 
 5104.4052135 guilders 
 
27# 'Exchange -with Holland. 
 
 Exam. 5. A merchant in Glasgow is credited at Amsterdam for 
 2154 guilders, 12 stivers, and 4 pennicks, current money, for how 
 much sterling may Glasgow value on Amsterdam, exchange 35s. 3id, 
 Flemish banc. agio. 4 \ per cent ? 
 
 C. B. C. B. 
 
 First. 104.5 : 100 :: 2154.6,a5 : 2061.83 Answer. 
 
 2dly, 35 3i 2,161.83 
 12 ‘ 40 
 
 423.5 82 (73.20 
 
 194.742 Am. 7.194 14 10 
 
 Exam. 6. Glasgow draws on Amsterdam for 7.194 14 10 Ster¬ 
 ling, exchange at 35s. 3| per Flem. banc, per pound Sterling; ho\y 
 much current money will pay tiie draft, agio at 4l per cent ? 
 
 First 194.742 for 20 Then s °|2061 83 
 
 97.371 for 10 41 236 for 2 per cent. 
 
 48.6855 for, 5 41.236 for 2 
 
 2.434275 for 3 10.309 for £ 
 
 .4057125 for £ -- 
 
 - 2154.613 cur. guilders. 
 
 343.638475 Flem. pounds. 
 
 6 
 
 2061.830925 guilders banco. 
 
 Exam. 7. When the exchange is at 35s. what is the price of the 
 guilder 7 
 
 — d. St. d. Flem. in a guilder. 
 
 2)420(7. Flem. : 240 : : 40 
 
 3)21 12 
 
 7 '4 
 
 40 
 
 7) 190 
 
 22|(7. Sterl. Answer. 
 
 Exam. 8. When the guilders sold at 22fc7. Sterling, what is the 
 exchange betwixt Britain and Holland ! 
 
 22£ : 40 : : 240 Sterling. 
 
 - 1 7 
 
 4) 160 4) 1680 
 
 4 '12) 420 
 
 ■35s. Answer. 
 
Exchange with Holland. 271 
 
 Exam. 9. When the bank guilder is worth 22d. sterling, what 
 aught to be the price of the current guilder, agio four per cent ? 
 
 104: 100: 22 
 100 
 
 104)2200 
 
 21 Xd answer. 
 
 Holland exchanges with the trading nations upon the continent as 
 follows: 
 
 With France, upon the French crown, for 54 grotes more or less, "I <> 
 
 with Hamburgh, upon the dollar, fir 52 Flemish schillings, more or less, i £} 
 With Spain, upon the ducat of 375 mervadies, for 97 grotes, more or less, | g 
 Wall Portugal, upon the crusado of 400 reas. for 44 jpwes, more or less, ! «. 
 W th Genoa upon the piastre of i liv. banco for92 grotes, more or less, r "5 
 With Venice, upon the ducal of 24 gros banco, for 88 grotes, more or less, | e> 
 With Leghorn, upon the piastre of .0 sols d’ or, for 86 grotes, more or less, I -• 
 With Geneva, upon the crown of 60 sols curt, for 90 grotes. more or less, J g 
 
 And the computation is the same with the exchanges betwixt Bri¬ 
 tain and the same places. 
 
 Exchange with the Austrian Netherlands. 
 
 Antwerp was once the metropolis for trade of the whole 17 Pro¬ 
 vinces, although Amsterdam and Rotterdam are at this day by far its 
 superiors. It is however the principal place of exchange in the Aus¬ 
 trian Netherlands, and still hath a considerable trade. The par of a 
 pound sterling at Antwerp, accordingto Sir Isaac Newton, is 34s 1 Id. 
 Flemish, but later authors make it different; some 35s 6|d. others 
 35s 2d. and others 38 5 2 T s. but the course is allowed by all to run from 
 30 to 40 schillings Flemish per pound sterling. 
 
 Examples of exchange with Antwerp. 
 
 Ex. 1. How much Flemish will answer aLondon draft of 7.374 19s, 
 sterling, exchange at 37s. 6d. per pound sterling ? 
 
 374 19 0 for 20 
 
 187 9 6 for 10 
 
 93 14 9 for 5 
 
 46 17 4j for 2 6 
 
 37 6 
 
 7.703 0 Flemish. Answer. 
 
 Exam. 2. How much sterling will answer an Antwerp bill of 1.102 
 is. 7id. Flemish, exchange at 37 6d. Flemish per pound sterling ? 
 
 37 6 703 0 7| 
 
 2 40 
 
 75 sixpences, : 1. : : 5) 28121.25 sixpences, 
 
 5) 5634.25 
 
 3) 1124.85 
 
 374,95=374 19s. Ster, 
 
272 
 
 Exchange with Hamburgh. 
 
 In the last example, one sixpence is added to the product of 40 out 
 of 74A and the remaining three half pence reduced to the decimal ot 
 sixpence; the division is made to the component parts ot 75. 
 
 The different towns in Britain exchange with London for a small 
 premium in favor of the latter, more or less, according to the demand 
 for bills; and in the same manner, Antwerp, and the other towns in 
 the Netherlands, exchange with Amsterdam trom £to j per cent, in 
 favor-of Amsterdam, and the calculations in both cases are made as 
 in factorage. We shall give an example of each. 
 
 Exam. 1. Glasgow draws on London for /.760, at 30 days, f exchange, 
 which money is received for the draft. 
 
 3 16 for | per cent.= r 2-„ 
 
 19 for i per cent=^ of ^ 
 
 4 15 exchange at | 
 
 £764 15 paid for the bill. Answer. 
 
 Exam. 2 Antwerp draws on Amsterdam for 760/. Flemish, exchange 
 at li per cent, how much Flemish will pay the bill at Antwerp ? 
 
 760 
 
 ? 12 at 1 per cent™^ 
 3 16 at of 
 
 11 8 exchange at 1-’- 
 
 1.771 8 paid at Antwerp. Answer. 
 
 Exchange with Hamburgh. 
 
 INTRODUCTION. . 
 
 Although the funds of the bank of Hamburgh are much inferior to 
 
 Although the tunas oi tne earns, ui .... 
 
 those of the bank of Amsterdam, yet the integrity and exactness wi 
 which it is conducted, hath procured it a very good reputation alloy 
 
 Europe, still more particularly in the north. . 
 
 The inspection of this bank comes not under the cognisance of the 
 senate ; but as the citizens and corporations are sureties, they choose 
 for directors by a majority of voices from among the principal ot their 
 own number. These directors must see that the regulations of the 
 bank are duly observed, and impress the cashier with money without 
 
 touching the treasure when there is a demand. Though thccapital o 
 this bank is supposed to be very considerable, yet it is very difficult to 
 conclude concerning it with any degree of certainty, as the cleiks. an 
 managers are bound to secrecy by oath; which hath likewise the effect 
 that no seizure can be made of any deposit or bank account, as no one 
 knows how another stands with the bank. None but citizens can hate 
 the benefit of a bank account, or by lodging money there by way ot 
 deposit, without interest. The least sum which can be wrote m ban 
 is 100 mark lubs; .and eveiy sum betwixt 100 and 300 marks lubs tb 
 is wrote in bank, is taxed with a duty of 2 schillings lubs 
 any sum exceeding S00 marks is entered gratis. 
 
Exchange with Hamburgh. 275 
 
 The stated hours of transacting business in the banks arefrom seven 
 to ten in the morning; but the bankis kept open to five in the afternoon 
 for such as have a mind to write in the bank, at the expense of 2 sols 
 lubs for each sum. 
 
 Every account that is opened with the bank costs an expense of 50 
 rix dollars or 150 marks lubs. Loans are made out of this bank upon a 
 deposit ofsilver, jewels, and precious stones, See. which are received up¬ 
 on inventory ; and if not relieved at the end of six months, by paying 
 the principal and a moderate interest, they are auctioned at the bar of 
 the bank upon a day advertised for their sale and delivery. 
 
 They keep their accounts, in the bank, and through the city, either 
 in rix dollars, sols,anddenniers lubs, or in marks,sols,and dennierslubs. 
 The rix dollar is worth 3 marks, of 48 sols lubs weighing 532 grains. 
 
 The livre-gros or pound Flemish is equal to 7 tt marks lubs, or 20 
 sols gros, or 120 sols lubs. 
 
 The marks lubs is divided sometimes into 32' gros, but more gene¬ 
 rally into 16 schillings lubs, and each of these into 12 phennings. 
 
 Hamburgh exchanges with Britain in schillings and grotes Flemish, 
 and the par of their rix dollar is reckoned at 4s. 6d. sterling, so that the 
 par of l.A Sterling, is 13 marks 5 schillings lubs, 35s. Bid. Flemish. 
 
 The value of the rix dollar being every where known, andits stand¬ 
 ard variable, it is applied to the valuation ofall kinds of merchandizes 
 as well as coins. The principal current coins in those parts are those 
 of Denmark and Holstein, Lubeck, and Hamburgh, which taking them 
 at the par, may be valued as follows : 
 
 A tryling 4 of a phenning — LOO 0 TT f Sterling. 
 
 A fixing § of a phenning 0 0 0 ? | 
 
 A phenning { 2 of a schilling lubs — 0 0 0-^ 
 
 One schilling lubs ^ of a mark — 0 0 0} 
 
 The dollar=2 marks- 0 3 0 
 
 The rixdollar=3marks- 0 4 6 
 
 The ducat of 6i marks — 0 9 4| 
 
 The current money hath been so much adulterated of late years, that 
 the agio hath risen from 15 to 20, to 30, and 40 per cent; but all bills 
 of exchange are paid in bank. 
 
 Examples of exchange ivith Hamburgh. 
 
 Ex. 1. London draws on Hamburgh for 1 .500 Sterling ; how many 
 marks must be paid at Hamburgh, the exchange at 35s. 6d. Flem. ban- 
 I coper pound Sterling ? 
 
 I As 20s. Flem.=7| marks, it will 20 : 7.5 : : 35.5 
 | The two first terms abridged by 5 4 : 1.5 :: 35.5 
 
 4) 53.25 
 
 13.3125 marks. 
 
 =1. l Ster. 
 
 w Hence 15 will be a constant multiplier, and 4 a constant divisor, for 
 fading the marks containedin the course of exchange, equal to a /. 1 Ster. 
 i L marks. 1. m. s. 
 
 The 1 : 13.3125 :: 500: 6656 4 lubs. 
 
274 Exchange with Hamburgh. 
 
 Or in other words, since one is the first term, multiply the marks' ia 
 one pound by the given number of pounds, and the product answers 
 the question. 
 
 For 13.3125 
 500 
 
 •-marks, s. 
 
 6656 25=6656 4 lubs.ans. 
 
 Or by Practice thus: 
 
 35 6 Schillings Flemish are reduced into marks by 
 3 multiplying by 6, and dividing by 16; hence 
 
 - the reason of this operation, which is only an 
 
 6) 106 6 abridgment of that. 
 
 13 5 
 
 Then 500/. 
 
 13 marks 
 
 6500 for 13 marks 
 125 for 4s. or i of a mark. 
 
 31-j for Is. or i of £ 
 
 6656 4 marks as before. 
 
 Ex. 2. Hamburghdraws on London for 6656 marks, 4schillingslubs; 
 what Sterling must be paid at London, the exchange at 35s. 6d. Flcm. 
 banco per pound Sterling ? 
 
 35.5 
 
 1.5 
 
 4)53.25 
 
 13.3125) 6656.25 (500/. Sterling. Answ. 
 
 6656.25 
 
 . ( 0 ) 
 
 Or by Practice thus, 
 
 35.6 6656.4 
 
 6 . 16 
 
 213 )I06500(500/. as before. 
 
 1065 
 
 Ex. 3. Hamburgh isindebtedtoLondon in the neat proceeds ofa con¬ 
 signment amounting to 5600 marks current money, forhow much Ster¬ 
 ling may London draw,exchange at36s. Flem. banco,agio30 per cent ? 
 Cancel a cypher in each of the first terms, and then it will be 
 C. B. 
 
 13 : 10:: 5600 
 
 10 
 
 13)56000 
 . 4333i 
 
 Carried forward. 
 
Exchange with Hamburgh. 275 
 
 36 4333-1 banco. 
 
 108 )34666f(320.987= 3 /. 320 19 9 fere 
 
 226 
 1066 
 946 
 826 
 !? 0 ) 
 
 Ex. 4. When the exchange with Hamburgh is at 36s 6 d. Flem. banco 
 per pound sterling, what is the price of the mark lubs ? . 
 s. FI. s. lubs. 
 
 20 = 120 
 
 10 = 60 
 
 5 = 30 
 
 1 = 6 
 
 6 = 3 
 
 219 : 240 s : 16 
 16 
 
 219) 3840 (17ii| 
 
 1650 
 
 iir 
 
 OBSERVATIONS. 
 
 When Britain exchanges upon the imaginary price of il. sterling, 
 as with the Netherlands and Hamburgh, the British merchant will find 
 his account in remitting when the course is high, and drawing when 
 it is low ; as it is better to get 36s Flemish for a pound sterling than 
 3o-v, If what hath been said in the last observation has been duly conf 
 sidered and digested, an example will be sufficient illustration. 
 
 Fxamjile of drawing and remitting. 
 
 Ex. 1. When exchange was at 36s 6 d Flemish, Britain remitted to 
 Amsterdam 5000/. sterling, but upon the fall of the exchange to 35s 
 Flemish, Britain drew to be reimbursed ; for.howmuch sterling may 
 Britain draw' to bring home this remittance ? 
 
 Sixpences 
 73 : 5000 : : 70 
 73 
 
 7) 36500|0 
 
 A5214 5 8^ Answer. 
 
g76 Exchange with Hamburgh. 
 
 Exa. 2. When the exchange was at 36s 6d Flemish, Britain remit¬ 
 ted to Amsterdam 5000 guilders; but when the exchange fell to 35s 
 Britain drew for the same number of guilders ; what advantage to Bri¬ 
 tain attended the negociation ? 
 
 First, 36.5 2ndly. 35 5000 
 
 Remitted 457 12 5 
 
 Hamburgh exchanges with other trading nations as follows: 
 
 With France, upon the crown of 60 sols, for 27 schils. lubs, more or less, 
 
 W'th Spain, upon the ducat of 375 mervadies for 93 gros. more or less, 
 
 AVith Portugal, upon the crusade, of 400 reas, for 42 gros. more or less, 
 
 With Venice, upon the banc, ducat of 24 gros, for 86 gros. more or less. 
 
 AVith Vienna, upon 100 Hamburgh rix dollars banco, for 139 rix dolla 
 the empire, more or less, 
 
 With Nuremburgh, on ditto, for 135 dollars ofNur. more or less. 
 
 EXAMPLES. 
 
 Ex. 1. Reduce 975 marks 2| schillings lubs, bank money of Ham¬ 
 burgh into livres, sols, and deniers tournois of France; exchange at 
 26.jtjSols, lubs, banco, per crown, of 70 sols tournois : 
 
 Exchange at 27j T 975 2^. 
 
 849) 394456 ^ 
 ir. 576 58 5 
 
 Livres 1730 }0 5 French .money. Ans, 
 
Exchange with France. 
 
 Ex. 2. In 1730 liv. 18 sols, 5 den. how many Hamburgh marks, 
 exchange at 27Jj sols lubs per crown of 60 sols toumois ? 
 
 3) 1730 18 5 
 
 576 58 5 
 
 _ 27 ^ 
 
 4032 
 
 1152 
 
 24=^ of 576 
 IS* for 30 sols 
 9 for 20 
 1| for 4 
 1-Sfor 4 
 ^ for 4deniers 
 
 4) 15602^ 
 
 4) 3900£ 
 
 Marks 975 2 
 
 After the same manner may the exchange betwixt Hamburgh and 
 any other place, when the exchange is made on the piece, be comput¬ 
 ed. When the exchange is made on the 100 rix dollars, the compu¬ 
 tation is similar to that betwixt Britain and the plantations. 
 
 Exchange with France. 
 
 Paris and Bordeaux are the principal places of exchange in France ; 
 and indeed, in these places, the business of exchange is particularly 
 studied. Accounts are kept throughout the French dominions in livres, 
 sols and deniers, divided as the British pound. In exchange with 
 France we pay so many pence sterling for their crown or ecu of 3 li¬ 
 vres, or 60 sols tourn. As they have not always any piece of coin of 
 that value, this ideal crown, orcrown of exchange, is distinguished from 
 the real crown or ecu d’ argent, by the name of the crown of 60 sols 
 toumois. The exchange between France and other countries varies 
 more than any other, occasioned by the frequent alterations of their 
 coin, which is the effect of an arbitrary government. The king may, 
 at any time, by an arret, order the money to be recoined at what num¬ 
 ber of crowns he pleases out of the mark, which must render their 
 value variable in other places, whatever value royal authority may 
 stamp upon them in France. By the last arret of the 15th of June 
 1726, 81 crowns are appointed to be coined out of the mark of7 ounces 
 17 penny weights, and 12 grains English, and each of these crowns to 
 pass for 6 livres : so that, in that case, the mark contains 50 livres 5 sols, 
 which is intrinsically worth 40s S*d sterling. Wherefore the present 
 par of 3 livres, or crowns of 60 sols tournois,is 29.149 pence Eng. and 
 
 whatever is paid more or less than this, must be a gain or a loss_. 
 
 According to this par their coins may be estimated as follow's: 
 
 A Denier — 1.0 0 0,j| 
 
 A Liard of 3 deniers 0 0 Oj§Z 
 
 A Dardene of 2 liards 0 0 o tii 
 
 A Sol of 2 dardencs 0 0 o°- 
 
278 Exchange with France. 
 
 A frank of 20 sols or 1 livre- 0 0 9-| 
 
 A crown of exchange 60 sols — 0 2 5i 
 
 A double crown of 6 livres-0 4 10| 
 
 A louis d’or of 8 crowns — 0 19 6 
 
 They have likewise half and quarter crowns and half and quarter 
 francs. 
 
 '1 o compute the exchanges with France. 
 
 Case 1. If French money is required, let the course of exchange in 
 pence be the first term, 1 crown or 3 livres according to the requisi¬ 
 tion, be the second term, and the given sterling reduced to pence, the 
 '3d; then will the 4th proportional be the answer. 
 
 Case 2. If sterling be required, reverse the last rule, or make the 
 calculation by the course. 
 
 These rules universally hold in computing the exchanges with those 
 places where the exchange is made on any fixed piece, the price 
 whereof is determined by the course. 
 
 When France exchanges with other countries, who have, likewise, 
 a piece of exchange; 100 of the one is given for so many of the other, 
 and the calculations in that proportion. 
 
 Examples of the Exchanges with France. 
 
 Ex. 1. London draws on Paris for l 566 13 4 ; how many livres, &c; 
 will clear the draft at Paris, the exchange being at 3 id. per ecu ? 
 
 566 13 4 
 20 
 
 11333 
 
 12 
 
 d. livres- 
 
 ■31: lot 136000 
 
 3 livres 
 
 31)408000(13161 5 9f 
 
 50 
 
 190 
 
 40 
 
 9 
 
 20 
 
 180 
 
 25 
 
 12 
 
 300 
 
 21 
 
Exchange with Spain* 
 
 JZx. 2. London received at Paris 13161 livres, 5 sols, and 9| de¬ 
 fiers ; for how much sterling was the draft, the exchange being at 3 1# 
 sterling per ecu ! 
 
 1. 3:31 :: 13161.263 or thus 3)13161 5 9f 
 
 - 8)4387 1 11 
 
 .29483789 .- 
 
 - -- 30)548 7 9 at 30d 
 
 2)40799 153 18 5 7 at 1 
 
 12)135999717 /. 566 13 4 answer, 
 
 20)11333 3f 
 566 13 3| 
 
 Exchange with Spain. 
 
 The monies of Spainareoftwo sorts, the one called plate money, and 
 the other vellon. A rial vellon i» worth in Spam 8) quarts copper 
 money, and the rial of old plate of exchange is worth 16 vellon, and 
 die effective rial of new plate 17 ; which makes a difference between 
 those two species of rial as 32 to 17, or 53| per cent. 
 
 Bv the word plate is understood silver money, wherein some of the 
 merchants keep their accounts ; and that which is used for the negoci- 
 adon oi foreign exchange is distinguished by the name of old plate, 
 
 . which is the ideal in the same sense with the exchange crowns of 
 Fi ance, or the pound Sterling of Britain. 
 
 The foreign bankers or remitters at Madrid, Cadiz, Seville &c. 
 keep their accounts in piastres, rials, and mervailies old plate, rec¬ 
 koning 34 mervadies to a rial, and 8 rials to a piastre, the par of which 
 is 3s 7d Sterling. 
 
 The shopkeepers of Madrid, the custom-house, and other dealers 
 within the kingdom, keep their accounts in rials, and mervadies vellon. 
 Some merchants, particularly in Valencia, keep their accounts in pias¬ 
 tres, sols, and deniers, divided as the Frenchlivre, or British pound. 
 The doubloon of exchange is equal to 4 piastres, or 32 riais. 
 
 The ducat, or ducado current is equal to 11 iials of old plate, or 374 
 mervadies ; but the ducat of exchange is equal to 375 mervadies. 
 
 The piastre of exchange is likewise reckoned at 15 rials vellon, and 
 2 mervadies.—It is proper that the drawing of a bill upon Spain should 
 expressly stipulate the payment to be made either in gold or silver, 
 er the bearer of the bill may sustain a loss of If percent. 
 
 The Spanish silver and copper corns, from the above par, may be 
 estimated as follows : 
 
 A mervadie - - -- 00 0 T |J 
 
 A quartil=21 mervadies - - 0 0 0|i" 
 
 A rial plate= 17 qualities, or 34 mervadies, -• o 0 5jt 
 A pistrine=21 rials plate - - - 0 0 10-. 
 
 A dollar, old plate=Seville 10 rials - - 0 4 6 
 
 A dollar of new plate=8 rials plate - - 0 3 7 
 
 Mexico ditto - - - - 046 
 
 Pillar ditto - - - - - 0 4 6 } 
 
 Peru ditto old plate - ’ -' - 0 4 5 
 
 A cross dollar - - - 0 4 4J- 
 
280 Exchange with Spain. 
 
 The gold coiiis are pistoles and their fractions : the pistole is worth 
 4 dollars, on 17s 1 Id. and die fractions in proportion. 
 
 The course between Britain and Spain is always beiow par, from 35 
 to 40 pence per piastre. 
 
 Examfilea of exchange with Sjiain. 
 
 Ex. 1. London remits to Cadiz/.576 : 12 : 2|sterling, exchangeat 
 •37 %d per piastre ; how much will be received for this remittance at 
 Cadiz ? 
 
 d. Piastre /. 
 
 371: 1 : : 756 12 2|- 
 
 .- 20 
 
 11532 
 . 12 
 
 138386' 
 
 8 
 
 - piast. ri. mer. 
 
 303) 1107094'(3653.775=3653 6 7 Answ. 
 
 1629 
 
 1144 
 
 2350 
 
 2290 
 
 175 
 
 Ex. 2. Cadiz remits to London 37553 piast. 6 ri. 7 mer. at 37J ex¬ 
 change per piastre ; what will the remittance amount to in London ? 
 3653.775 
 
 365.3775= 2s. 
 
 } 182.6887=1 
 
 £ 22.8,361=li 
 
 4 5.7090= | 
 
 576.6113=/. 576 12 2| Answer. 
 
 Rials vellon are reduced into.rials of exchange, and the contrary, 
 piastres effective into the exchange, and rials vellon, as in the follow- 
 fog examples ? 
 
 Ex. 1. Reduce 5005 ri. 16 mer. vellon to rials of exchange, ri. 
 
Exchange with Portugal. 
 
 SSI. 
 
 SOUS 16 
 ._ 8 5 
 
 4004 ,=the product of 8, to which 4 is added for 16 m. 
 
 2502j=the product of i 
 
 4) 42546|=the product of 8-t quarts in a rial vellon. 
 
 4) 10636|_ 
 
 2639-31 rials of exchange. Answer. 
 
 Exam. 2. Reduce 2659 ri. 5 mer. of Exchange, to rials vellon. 
 
 2659 5 
 
 10 quarts in a rial of exchange. 
 
 8 5)4^546| 
 
 RialiTsOOs 16 mer. vellon. Answ 
 
 Exam. 3. Reduce 250 piastres effective to rials vellon. 
 
 8 
 
 ’2600’ 
 
 _L* 
 
 16u:;0 
 1000 
 ' i6) moo 
 
 1062 16 mervadies vellon. Answ. 
 
 Tn most of the inland towns of Spain, they keep their accounts in 
 mervadies, hundreds and thousands of mervadies, and exchange upon 
 the ducat of 375 mervadies. 
 
 EXAMPLE. 
 
 Spain is indebted to Britain in 5745 © 575 mervadies at 52 d. ster¬ 
 ling per ducat of 375 mervadies ; how much sterling will even the ac¬ 
 count in Britain ? 
 
 5) 5745 © 575 
 
 f. 12)1149.115 for 4s Sterling. 
 
 95.759 for id 
 
 /. 1244.874=/. 1244 17 6 
 
 Exchange with Portugal. 
 
 In Lisbon, and in general throughout the Portuguese dominions, ac¬ 
 counts are kept in milreas and reas, reckoning 10o0 of the latter to one 
 of the former. The milvea is no real coin, but an imaginary piece of 
 account, of which a crusadoe of silver contains -j^h, or 0 ©480=480 
 reas. The par of a milrea is 5s. 7\d. according to which the gold mo¬ 
 
 nies of Portugal are as follows: 
 
 The piece of 25 © 600 double Joannes - 1.7 4 0 
 
 Ditto of 24 - - - - - - 6 15 0 
 
 Ditto of 12 © 800 single Joannes - - 3 12 0 
 
 Ditto of 12- - - - - - 376 
 
 Ditto of 6 til 400 half Joannes - . - 1 16 0 
 
 Ditto of 4 © 800 moidore stamped - 17* 
 
282 Exchange with Portugal. 
 
 The piece of 2 W 200 quarter Joannes - - - 7.0 18 0 
 
 Ditto of 2 *i> 400 half moidore - - - - 0 13 6 
 
 Ditto of 1 W 600| Joannes.0 9 0 
 
 Ditto of l W 200 quarter moidore - - - 0 6 9 
 
 Ditto of 0© 800J.- Joannes or testoon piece - 0 4 6 
 
 The silver monies as follows : 
 
 The crusadoof 400 reas not stamped - - - l .0 2 3 
 
 Ditto of480 reas stamped in 1643 - - - - 0 2 8| 
 
 The 12 vintin piece of 240 reas - - - - 0 16 
 
 The 5 ditto of 106 reas.0 0 9 
 
 't he 2| vintin ditto of SO reas - - - - 0 0 4| 
 
 The cofijicr coins as follows: 
 
 The vintin piece of 20 reas - - - - - 0 0 1* 
 
 The half and quarter ditto, according to the same pr oportion. 
 The course of exchange betwixt Britain and Lisbon is betwixt 5 
 and 5». 8 d. 
 
 EXAMPLES. 
 
 Exam. 1. London remits to Oporto l .578 :: 19 : 6, exchange at 5s 
 ■3d per milrea; what will be received at Oporto ? 
 
 21 three pen. 11579 
 4 
 
 ~46318 ' 
 
 7) 15439 Ci ? 333 
 
 2205 619. Answ. 
 
 Mil. reas. 
 
 Exam 2. Oporto remits to London 2205 619, exchange at 6s. 3d. 
 
 per milrea ; how much sterling will this be reckoned at in London ? 
 4)2205.616 
 
 20) 551.40475 at 5s. 
 
 27.5702375 at 3d. 
 
 - 578.9749785—578 : 19 : 6 Answ. 
 
 Exchange with Genoa. 
 
 St. George’s bank hath a prodigious sway in the republic of Genoa, 
 and is constituted of such branches of the public revenue as have been 
 mortgaged by the government forthepaymentof such sumsas have been 
 borrowed duringthe exigencies of the commonwealth The administra¬ 
 tion is during life, by which means it hath become a kind of inferior sen¬ 
 ate, which, often breaks the uniformity of their aristocratic government. 
 
 Accounts are kept in the bank in piastres or pezzoes, which are di¬ 
 vided, into soldi and denari, as the British pound; but some of the mer¬ 
 chants keep their^accounts in lires.or liras, soldi,and denari, divided as 
 before ; this money is only £ of the value of the other,’ as the Scots 
 money is f’j.of sterling. 
 
 The par of 
 
 C a pezzoe or piastre is 5 4d. 
 ( a lire or lira 10| 
 
%. TABLE representing the conformity which the Weights of the principal Trading Cities of EUROPE have with each other, taken from that of Mynheer Samuel 
 Ricard, late of Amsterdam, published In the year 1732, and quoted in 1747, as the most authentic of its kind, by the Sieur Jean Larue, merchant of Lyons, in 
 his treatise dedicated to the Count de Maurepas; with the difference only of transposing one of the columns, in order to place England or London in the front, as 
 Mynheer Ricard has done Holland and Amsterdam, for the United Provinces, the Sieur Larue, Paris, for the use of the French Nation in particular. 
 
N. B. By means of this Table, the reader may please to observe, that 100 ells of Paris, and of England, make 173£ of Holland ; and in like manner you will find how the measures of other places in the Table con 
 lie common rule of threeor proportion, you will easily make your computations for any quantity required. But there are more concise rules,, which are practised by the most expert merchants.- See the Examples. 
 
 Larue, lias done Paris, for the benefit of the French Nation more particularly. 
 
Exchange with Genoa. 283 
 
 According to which their coins may be estimated as follows : 
 
 A denari - ....--00 0 T § 5 
 
 A soldi or 12 denari. 0 0 0* 2 \ 
 
 A chevaletor 4 soldi - - - - - 00l£ 
 
 A testoonor 30 soldi.0 1 i f 
 
 A genoini or 6 testoons - - - - 0 6 9 
 
 A pistole - - - * - - - 0150 
 
 A Spanish pistole - - - - - 01711 
 
 The exchange runs between 45 and 50d. 
 
 Example!: ,f Exchange. 
 
 Exam. 1. In 784 pez. 19s. 6i. lire money, how much money of ex¬ 
 change ? 
 
 f>. s. d. 
 
 5)784 19 6 lire money. 
 
 156 19 10| exchange money. Answer. 
 
 Exam. 2. Reduce 156 pez. 19s. 10|d. exchange money, to lires: 
 
 156 19 10| 
 
 783 19 6 lire money. Answer. 
 
 Exam. 3. London is indebted to Genoa in 1710/. 16s. 4d.; for how- 
 many pezzoes may Genoa value on London, the exchange at 47 td ! 
 d. 4/;. pez. 1. c. d. t-A. 
 
 47^=95 : 1 :: 1710 16 4—821192 
 
 8644 2 6 Answer. 
 
 Exam. 4. Genoa is indebted to London in 8644 pez. 2s. 6d.; for 
 how much sterling may London value on Genoa, the exchange at 47i 
 per pezzoe ? 
 
 6)8644 2 6 
 
 8) 1440 13 9 for 40d. 
 2) 180 l 8| for 5 
 90 0 10J for 2o| 
 
 1710 16 4 Answer. 
 
 Exam. 5. London draws on Genoa for 17107. 16s. 4d. Sterling ; how 
 much money will pay the draft, exchange at 48d. per piastre ? 
 
 1710 16 4 
 
 5 times 4s. in a pound Sterling. 
 
 Pezzoes 8554 1 8 of exchange. 
 
 5 lires in a pezzoe. 
 
 42770 8 4 lire money. Answer. 
 
 Ex. 6. Genoa is indebted to London in 42770pez. 8s. 4d. lire money, 
 how much sterling will this amount to the exchange at 4s. per pezzoe ? 
 5)42770 8 4 
 
 5) 8554 l 8 pezzoes of exchange. 
 
 1 .1710 16 4 sterling, at 4s. exchange. 
 
28i Exchange with Leghorn. 
 
 In Leghorn accounts are kept in piastres, soldi, and denari, divided 
 as at Genoa. Some likewise keep their accounts in ka as or lircs, as 
 the piastre; but this money is only ^ of tne money oi the exchange. 
 The pur of London is 4s. 4ri. but tne course runs from 45 to 50d. only. 
 The coins of Leghorn may be estimated as follows: 
 
 A denari ------- k0 0 
 
 A quartini - - - 4 denari • 0 0 oi£ 
 
 A soldi - - - 3 quartini - 0 0 oi|. 
 
 A caraca grain - - 5 quartini - • 0 0 Gj-£ 
 
 A julio or paulo - - 8 grains - - 0 0 5} 
 
 A piastre of exchange ---- - 044 
 
 A ducat of 150 soldi.055 
 
 A pistole of 21 lires - - - - - 0 15 $ 
 
 Exam/iles of exchangr. 
 
 Exam. 1. London draws on Leghorn for 465/. 19s. 6d. sterling^ 
 what must be paid at Leghorn, the exchange at 46cl. per piastre ? 
 
 46 : 1 : : 465 19 6 
 290 
 
 93-9 
 
 23) 55917 
 
 Piastres 2431 3 5| 
 
 Exam. 2. Leghorn draws on London for 2431 piast. 3s. 5|. what 
 Will pay the bill at London, exchange at 46d. per piastre ? 
 
 5) 2431 3 5| 
 
 8) 405 3 ll for 40d. 
 
 5) 2431 3 54 
 
 5) 50 12 for 5 
 10 2 f4 for 1 
 
 465 19 6 Answer. 
 
 Exam. 3. London is indebted tc Leghorn in 6535 piast. 9s. 6d. lire 
 fcioney ; what sterling stands in equivalent in the London merchant’s 
 books, tlie exchange being at 50d. per piastre ! 
 
 6) 6535 6 9’ 
 
 6) 1089 4 11 money of exchange 
 
 4) 181 10 9fut40d. 
 
 .45 7 8| at 10 
 
 226 13 6i at 50 Answer. > 
 
 _ By estimating the fractions sometimes above their value, and at other 
 times below ti e value, as seems most convenient, peiplexing- rileuomU 
 nators are avoided, and the answer fount: with sufficient exaciituue. 
 
 Exchange with Venice 
 
 The bank of Venice, or banco del giro, is public depository for the re¬ 
 ception of the mevchantsand traders money, established by air edict of the 
 
Exchange with Venice. 285 
 
 republic, enacting that the paymentof merchandizes by wholesale, and 
 b'lls of exchange, is to be made in bank ; and th.it all debtors and cre¬ 
 ditors shall be obliged, the one to carry their money to the bank, and the 
 other to receive their payment in bank, by transfers from one account 
 to the other. But to remedythe inconvenience that may arise for want of 
 ready money to satisfy the demands ofstrangers, to supply the necessities 
 of a real trade, a readv-money bank account hath been opened, for ef¬ 
 fective payments, which, instead of diminishing the funds of the bank, 
 hath been found by experience, greatly to have increased them.—The 
 funds of this bank are fixed to 5,090,000 of ducats, for the administration 
 
 of which the republic is guarantee_The accounts of the bank are kept 
 
 in livi es, sols, and denicrs gross ; the livre is equal to 10 ducats bank, 
 or 240 gross, the ducat being equal to 24 gross. 
 
 Money of exchange is always understood to be that of ducats in bank, 
 which is imaginary, 10J whereof make 120 ducats current money ; so 
 that the ditference betwixt bank and current money is an agio of 20 per 
 cent, tho'the brokers have invented another agio to be added, which is 
 more or less according to bargain. 
 
 The par of a ducat banco is 4s. 4d. Sterling, and the course between 
 45 and 50d. 
 
 The Venetian coins are as follows: 
 
 APicoli L 0 0 0 ; f T 
 
 A soldi, or 12 picoli 0 0 0-f ff ° r 
 
 A julc. or 18 soldi 0 0 0f£| 
 
 A festoon of 3 jules 0 1 5 *-|| 
 
 A ducat current, or 124 soldi 0 3 4 
 A chequin, or ' 7 livres 0 9 2 
 
 Lire money is divided as the British pound, and 1 ducat bancho is 
 yvorth 7£ livres. 
 
 Examples of Exchange. 
 
 Ex. 1 London draws on Venice for l. 441 18«. sterling, how much 
 must be paid at Venice, exchange at 45|d. per ducat banco ? 
 
 541 18 
 20 
 
 10838 
 
 12 
 
 -due. s. d. 
 
 45.625) 130056.000 (2850 10 lu££ answer. 
 
 388060 
 
 250609 
 
 24750 
 
 20 
 
 495^00 
 
 12 
 
 4650-";;) 
 
 8750 
 
Exchange with Venice. 
 
 38S 
 
 Ex. 2. Ven'ce daws on London fo,-2850duc. lOsol. 10||den. banco, 
 exchange at 43|J. per ducat, how much sterling will pay the draught! 
 6).2850 10 10j| 
 
 8) 475 1 9f at 40d. 
 
 8) 95 7 9 at 5 
 
 7 8 5$ at | 
 l. 541 18 at 45| answer. 
 
 Ex. 3. Venice is indebted to London in 4789 due. 19s. 3d. current 
 money; how much sterling may London draw for, agio at 20 per cent, 
 when the exchange is at 4s. Id. per ducat banco ? 
 
 6: 5 :: 4789 19 3 current money. 
 
 5 
 
 . 6) 2,1949T<r~l 
 10) 3991 13 8| banc, money 
 
 2) 399 7T- at 2 
 
 199 II 7f at 1 
 12) 199 11 7| at 1' 
 
 16 12 7f at 1 
 
 /. 814 19 at 4 1 _ 
 
 The first two terms are abridged by cancelling the cyphers, and re¬ 
 ducing the remaining Figures to their lowest terms. 
 
 The foregoing are the remarkable places of exchange in Europe 
 with which Britain has occasion to negociate, as all the other places 
 with which we may have commerce, receive and make payments by 
 the medium of Amsterdam, Hamburgh, or Venice ; and if the exam¬ 
 ples of converting the money of one country into that of another hath 
 been properly attended to, it may reasonably be presumed, when the 
 eourse of exchange is known, that there will be very little difficulty in 
 reducing sterling to its equivalent value in the money of account in any 
 ether country, and the contrary. 
 
 1 OBSERVATION. 
 
 When Britain exchanges on the piece offoreign money, as theFrench 
 crown, Venetian ducat, Sec. Britain ought to remit when the exchange is 
 low, and draw when it is high, to negociate with advantage. The reason 
 will be obvious: for 1001. will go further in purchasing ducats, crowns, 
 milreas, &c. when the course of exchange is at 40d. than when it is at 
 50d. and 130 crowns will go further in paying a debt due by France to 
 London when the exchange is at 32d. than when it is only at par. 
 EXAMPLES. 
 
 Ex. 1. London is indebted to France in 1000 crowns, for payment of 
 Which, one bill of 500 crowns is purchased at 31 |d. and another at 30d. 
 for the remaining 500 : how much sterling was paid for the bills, and 
 What difference per cent in the purchase ? 
 
 First, 500 exa. at 31f 2ndly, 30: 1.5 :: 100 
 
 8) 500 '2.5 
 
 210) 62 10 at30cL 
 3 2 6 at If 
 
 65 12 6 at 31fd. 
 
 62 10 at 30d. 
 
 1 .128 2 6 was paid sterling. 
 
 30) 150.0 
 30) 150.0 
 5 per cei 
 
Exchange with Venice. 
 
 2sy 
 
 lixam. 2. When the exchange was at 5s. London remitted to Portu¬ 
 gal 500/. Sterling, but when the exchange rose to 5s. 6d. London drew 
 to be reimbursed of this remittance ; for how much Sterling was the 
 bill sold ? 
 
 Sixpences. /. Sixpences. 
 
 10 : 500 :: 11 Or 500+4=2000 mil. at 5s. 
 
 11 11 
 
 10) 5500 40) 22000 
 
 /. 550 Answ. /. 550 Sterling. 
 
 Exam. 3. When the exchange was at 3 Id. Britain remitted to France 
 1000 crowns, but when the exchange rose to 32d. Britain drew for the 
 same number of crowns ? what was paid for the remittance, and how 
 much was received for the draught l 
 1000 crowns 3Id. 
 
 125 at 30d. 
 4 3 4 at Id. 
 
 /. 129 3 4 paid at 3Id. 
 4 3 4 at Id. 
 
 133 6 8 reed, at 32d. 
 
 Note. Tn exchanging with other places of Europe not mentioned, 
 we use the medium of Amsterdam and Hamburgh, which hath ren¬ 
 dered Amsterdam despotic in the article of exchanges. 
 
 Comparison of Weights and Measures. 
 
 AS it is of the utmost importance for the extensive trader not only to 
 be acquainted with the weights andmeasures of the different countries 
 with which he may have Qccasion to deal, but with their relation one 
 to another ; I shall now insert two tables, representing the conformity 
 which the weights and measures of the most noted trading places of 
 Europe have with one another, discoverable by inspection, to which, 
 are prefixed a few examples of their comparison. 
 
 Examples of the Comparison of weights and measures. 
 
 Exam. 1. If 7 aunes of Paris make 9 yards of London, 36 yards of 
 London 49 aunes of Holland, 7 aunes of Holland 9 braces of Milan, 3 
 braces of Milan 2 vares of Arragon, 5 vares of Arragon 2 canes 
 Mountpellier, 9 canes of Mountpellier 10 canes of Thoulouse, and 4 
 canes of Thoulouse 9 aunes of Troyes in Champaigne ; how many 
 aunes of Troyes will measure 100 aunes of Paris ? 
 
388 
 
 Comparison of Weights, &c. 
 
 Antecedents. • Consequents. 
 
 7 aunes of P u is = 9 yards ot' London 
 
 36 yards of London = 49 aunes of Holland 
 
 7 aunes of Holland — 9 braces ol Milan 
 
 3 braces of Milan = 2 vures of Arragon 
 
 5 val es of M’ragon = 2 canes Mountpcllier 
 
 9 canes Mountpcllier = 10 c nes of 1 houlolisc 
 
 4 canes of 'I'houlouse = 9 aunes of Troyes; 
 
 How many aunes of Troyes = 100 aunes of Pal is ? 
 
 Both sides of the equation being abridged, the operation will stand 
 3x100 
 
 -150 aunes of Troyes. Ansvv. 
 
 2 
 
 Exam. 2. Suppose you owe 100 aunes of wheat at Lyons, and would 
 know what quantity you wouid purchase at Mancon to replace them, 
 and have no other mean of knowledge but the following, viz. 
 
 3 aunes of Lyons = 4 setiers of Paris 
 
 1 setier of Paris = - 2 bushels of Bourdeaux. 
 
 36 bushels of Bourdeaux = 27 muds of Am- rdam 
 
 27 muds of Amsterdam = 46 fanegisof Cadiz 
 
 230 fanegas of Cadiz = 57 aunes of Mancon 
 
 How many Mancon = 100 of Lyons ? 
 
 Both sides of the equation being abridged, we will have 
 46x2x100 
 
 ■-80 aunes of Mancon to replace 100 at Lyons. 
 
 115 
 
 Exam. 3. Suppose 1001b. of Amsterdam weigh 1001b. of Paris; 
 1001b. of Paris 150 of Genoa ; 1001b. of Genoa 701b. Leipsic, loolb. 
 of Leipsic, !60ib. in Milan; how many lb. of Milan will 5481b. of 
 Amsterdam weigh ? 
 
 The terms in this example being equated and abridged, it will be 
 3—2—7—528 
 
 ----92(,io of Milan—5481b. of Amsterdam. 
 
 5—5 
 
 Exam 4. Suppose a Merchant of Hamburgh, not knowing the pro¬ 
 portion between the ell of that place and yard of London, arid having 
 orders to procure 81 yards of cloth, of which 7 ells of Hamburgh must 
 be had for SI. Sterling; how shall he discover how many pounds Ster¬ 
 ling the 81 yards will amount to, only by knowing the 7 ells of Fi unce 
 make 9 yards of London, and 7 ells of Holland make 4 ells of France, 
 and that 1 ell of Holland makes 1| of Hamburgh ? I 
 
 Note, since 1—1£, consequently 5—6, which dispatches the fraction. 
 9 yards of London = 7 ells of France 
 
 4 ells of France = 7 ells of Holland 
 
 5 ditto of Holland = 6 ditto of Hamburgh 
 
 7 ditto of Hamburgh = 3/. Sterling 
 
 How much Sterling for 81 yards ? 
 
 Both sides of the equation being abridged, it will be 
 9+7X X 33 
 
 -—- 1. 56. 14s. Answer.. 
 
 2*5 
 
 FINIS.