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The Columbia University Libraries reserve the right to refuse to accept a copying order if, in its judgement, fulfillment of the order would involve violation of the copyright law. Author: Hunter, John Title: A practical compendium of accounts Place: London Date: 1866 MASTER NEGATIVE « COLUMBIA UNIVERSITY LIBRARIES PRESERVATION DIVISION BIBLIOGRAPHIC MICROFORM TARGET ORIGINAL MATERIAL AS FILMED - EXISTING BIBLIOGRAPHIC RECORD I bUSlHW ' ■ mtommtimtttBtimmm ■WMJMtiatok •MpaftMMdb m^mmma 410 MONTGOMEKY Hunter, John A practical compendiion of accounts, for the ' use of banking, mercantile, and other public coia- panies, and accountants, auditors, and sharehold- ers. By John Hunter ... London, King, 1866. 121 p. forms. ?.2 cm. ■■■ RESTRICTIONS ON USE: TECHNICAL MICROFORM DATA FILM SIZE: . ?f^i hrw>a DATE FILMED: TRACKING # : REDUCTION RATIO: ll-22-qi^ i2i IMAGE PLACEMENT: lA © IB IIB INITIALS: \a/-Vv/ /n3 *f ^'^ "^ "^^ RLMED BY PRESERVATION RESOURCES. BETHLEHEM, PA. 4^ . ^W 00 in 3 D" O ^ 3 I 3 r-' O -s- X3 ^ jQ L- (/) ^ 5 O x'Q ^ :d N CO (ji a>x ^-< OOM o 0, ■ *3 00 o m Q.~n OQ (a) ^ ""CO ^ CI X <: N X M C^^^ 4f ^ j" CO llrl ijQI' 3 3 s 3 3 O ^ K3 00 O^ '>'*' lllll ^^ l:; Is a 1.0 mm 1.5 mm 2.0 mm ABCDEFGHIJKLMNOPQRSTUVWXYZ abcttefghiiklmnopqrstuvwxyz 1234567890 ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghijklmnopqrstuvwxyzl234567890 ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghijklmnopqrstuvwxyz 1234567890 ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghijklmnopqrstuvwxyz 2.5 mm 1234567890 t-^ <*^' ^ ^^\> ^ i^ €^ 4v C ..t^ t,^ .^^ t3 :0 ^ ^P ^ ^ o o ■q m u I Z 2 o in ■ > C ci> ^ O 00 30 m a)* ■ej' ^^' f '11 3 o :8 §3 'Vm Cxi A- ^^d^ 7/i^ PRACTICAL COMPENDIUM OF ACCOUNTS, FOB THE USE OF I' BANKING, MERCANTILE, AND OTHER PUBLIC COMPANIES, AND ACCOONTANTS, AUDITORS, AND SHAREHOLDERS. BY JOHN HUNTEE, ACCOUNTANT. LONDON: JOHN KING & COMPANY, LIMITED, 63, QUEEN STREET, E.G. Parliamentaby Offices :-9, KING STREET, WHITEHALL, S.W. 1866. ENTERED AT STATIONERS' HALTi. I B MAM^bU iM-n"^ LONDON : PUMTID BT JOHN KIXO AND COMPANY, LIMITED, QUKJIN STREET, CHEAPgnOE, B.C. H3\ CONTENTS. X Section. page. I. Intkoduction 1 II. Books Required . . . . . . 4 III. Accounts to be Kept 11 IV. Entbies m Cash Books aio) Journal .. .. 17 V. Accounts between Head Office and Branches, and between Branches themselves, and Returns by Branches to Head Office . . . . . . . . 26 VI. Half- Yearly Balance by Branches 27 VII. General Balance Sheet by Head Office . . . . 31 VIII. Correspondence 35 IX Registers of Shareholders and Transfers . . . . 36 X. Miscellaneous ;. .. 38 XI. Appendix: 1. Forms and Particulars of Books 41 3. Weekly Balance Sheet for Head Office and Branches 48 3. Branch Half-yearly Balance Sheet 52 4 Abstract of Branch Profit and Loss Accounts . . 54 5: Head Office Greneral Balance Sheet 66 6. Explanatory Statement of Liabilities and Assets . . 58 7. General Profit and Loss Account 58 8. Past Due Bills on hand . . 60 9. Form of Balance Sheet api>ended to Companies' Act, 1862 60 10. Form of Statement D, ditto . . . . 62 11. Account Current . . 62 12. Account of Charge and Discharge . . . . . . 63 13. Interest Account . . 64 14. Account of Salaries • 64 15. Account of Directors' Remuneration 65 16. Invoices gg I COMTKNTB. '. CIJECTION. VAfSIt Xt .Appbhdix (UmtUmtid) 17. Account Sules . . . . . . 67 18. Form of Agreement between Company and Officers 68 19. Form of Bond by Company's Officers 70 20. Declaration of Secrecy 71 21 Cards— Board Arrangements 72 22. Bank uxd Mercantile Schedules of Bill? and Drafts, and Paper for Accounts 7g 28. Bankers' Slips . . . . 74 24. Letters and Circulars M 25. Cheques, BillSj Dimfts, Circular Notes, and Receipts. . 88 2i. Credits . . . . 92 27. Powers of Attorney 06 28. Notice of situation of Registered Office of Company 100 20. Documents applicable to Register and Transfer De- partment .. .. 161 Sa Terms of Business of London, Colonial, and Foreign Uanks . . . . . , . . , . , , _ _ 110 81. Scotch System of Banking Books 113 i ft ii I.— INTRODUCTIOlsr. The greater part of young men, when they enter offices, are perfectly unacquainted with any of the duties of mercantile, banking, or other commercial business. Although, when at school, they may have received a complete education in reading, writing, arithmetic, book-keeping (as taught there), and other branches of instruction, yet the systems acted upon in banks, merchants and other offices are so different from that taught in the class room, that, generally speaking, a lengthened period and much trouble are required before they can take any useful part in con- ducting the business of their employers. The fact is, there have been scarcely any really practical books on the subject to give them clear ideas of the duties to devolve upon them, and those that have been published are generally more adapted to the office of the warehouseman, than that of the banker or merchant. The youths of 18 and 20, therefore, enter the office equaQy ignorant as the boy of 14, so far as a knowledge of banking and commercial subjects is concerned. We have no wish to have it supposed that a young man may commence his business career ready at once to undertake difficult and onerous duties. He must first of all receive instruction from the older clerks, but he will be a much more apt pupil if he has, before entering the office, read and thought over, and if, after that, he, during his leisure hours, studies books which give information on the principles of banking and commerce, and the special duties he is called on to perform. We, therefore, hope that this work will, to some extent, assist the young clerk in the acquisition of such knowledge ; and that it is also calculated, from its whole tenor and structure, to impress on his mind the necessity of avoiding incorrect and slovenly habits, and the benefits which arise from working out everything in the most systematic and regular manner. It is also well known that a great many clerks, who have been trained in large banking, mercantile, and other similar establish- ments, acquire a very limited knowledge of the business in which ! I 2 INTEOBUCTIOH. ttey are engaged, in consequence of the great number of depart- ments into which it is divided. They are trained for, and kept in, only one branch of the business (unless they happen to be related to some one of the principals), and, after being years in the office, have reaOy little more knowledge of its affairs as a whole than they had on the day they first entered. If, therefore, they remove to any other establishment, they have in a great measure again to become learners, and are for a length of time of comparatively 'little use. Even managers, secretaries, and other superior officers, on receiving appointments in new undertakings, often experience great difficulty in establishing a proper system of books and accounts, in all the different departments into which these require to be divided. The consequence is that they are either indebted to their friends for aEowing them an insight into the working of an already-established institution, or dependent on the stationers they employ for shewing them pattern sheets of books which they may have prepared for others, in which case they are frequently led into a greater expense than would other^vise be necessary. Although several excellent and very useful publications have from time to time been given to the public, the greater part of these are more adapted to the class-room than the counting- house or bank, and more^ fitted to communicate mere pre- liminary instraction than th.e actual working of an office. The object of this work is, therefore, to present the reader with a summary of the books and accounts really required in conducting banking and commercial business, and a variety of forms of .accounts and otlier documents, which will be found of use. In many offices only a part of these will require to be introduced, but it will be a simple matter for managers, secretaries, and other officers to select such as may be necessary for the proper working of the particular business in which they are engaged. Many of the remarks and instructions apply to establish- ments having both a head office, and branches and agencies. Indeed, in order to make these the more practical and pointed, they are generally founded on the actual working of the banks and mercantile institutions whose head offices are in London,. and the branches and agencies m India, Chma, and Australia, and other colonial and forei:gn banks and companies. This plan . ir INTRODUCTION^. i» is the more useful, as, from the distance between the diffe-ent offices of such banks and other companies, we have the oppor- tunity of enunciating principles to be acted on, which cannot exist in the case of companies havmg only one office; or, if more than one, where these are all situated in this country. The work will, however, generally speakmg be also equally useful to those companies havuig only one office, in assisting their officers to adopt a clear and satisfactory system of books and accounts. It will likewise, we hope, be found of use to accountants and auditors (especially if the latter be non-professional) ; and, lookmg at the events of the last few months, it should not be unac- ceptable to shareholders, who, for the future, would do well to give more attention to the accounts of their companies, and not allow any meeting to pass over without a distinct assurance from directors, managers, and auditors that these have been made up on sound and correct principles. A careful perusal of these pages will enable them to ascertam with certainty if such has been the case. We, however, very much fear that many of the balance-sheets which, from time to time, have been laid before the shareholders— even taking only the most flourishing companies—if tested by the principles there laid down, would be found mcorrect and untrustworthy ; and if so, such companies must, consequently, be in an unsound and unsatisfactory position. B 2 BOOKS BSQUIEEO. IL~BOOKS REQIHRED. 1. Cmh Mmh — To embrace all transactions across the counter, in actual cash, giving the full particulars of such re- ceipts and payments. PABTlCU'IiABS.. Pol. 1. Dr. Cash, Contra. Cr. Fol 1. 1. Date. 2. Particulars of tninBactions. 3. Fol. CoL 4. Blue Cash Col. 6. Red Cash CoL Same on 2nd or Contra Page. It might also be useful to have a column for receipts and pay- ments of interest, exchange, brokerage, commission, «fcc., in which case only one entry would be required for each day's trans- actions in each of these accounts. 2. Bank^ers* Gmk Boot— (If more than one banker, the book to be divided accordingly.) To embrace all transactions, receipts and pajTiients, the amount of which passes through the account with bankers, whether by cheque or in actual cash. At the end of each day (or week), the total amounts of receipts and payments will require to be transferred from these books to the journal, in order that the same may be cai-ried to the general Pabticulars. Fol. 1. Dr. U. B. Cash acct. in .acct. with O. B. Cr. FoL 1. Same as No, 1, This book operates both as a cash book and ledger, in so far 18 transactions through the bankers are concerned. If passed at once through the cash book or jourual, both a debit and credit entry would be required, one to the bankers' account and the other to the account for which the receipt or payment takes place ; but,— as stated,— by this system one journal entry to the bank account embraces all the transactions for the day or week. These remarks also apply to the cash book No. 1, in so far as relates to cash transaotioiis. 8, t/o^nmo^.— To embrace all transactions which take place in relation to bills, drafts, bullion, goods, or otherwise, except those purely cash, and entered in the cash and bankers' books No. 1 and 2. books bequibed. » Paeticulaes. Pol, 1. Dr. Journal, Contra. Cr. FoL 1. Same as No. 1. Or, in place of the above, the three following books may be adopted : — 1. Cash Book. — ^To embrace all transactions across the counter in actual cash ; also, all receipts and payments by the bankers or agents, whether by bills, drafts, cheques, or in money, giving the full particulars of the same. Pabticulabs. Same as cash-book before mentioned. 2. Journal. — Same as above, No. 3. 3. Day JJooA;.— Particulars, (giving only the total receipts and payments, and other debits and credits for each accomit,) to be transferred from the cash-book and journal to the day-book. Pabticulabs. FoL 1. Dr. Day Book Contra Cr. FoL 1. Date. 1. Ledger Fol. 2. Total 3. From Journal. 4. Cash. 5. Titles of accounts (applicable to both Dr. and Cr. sides). 6. Ledger Fol. 7. Cash. 8. Journal. 9. TotaL 4. General Ledger. — To embrace all transactions, and to 'be posted, in the first case, from all three books, and in the second, from the day book, daily by 12 or 1 o'clock. Where separate ledgers are used, only short and condensed accounts require to be kept in the general ledger. Pabticulabs. 1. Index. 1. Name of Account. 2. Folio. 2. Ledger. Page I. Capital (or other) Account. 1. Date. 2. Particulars. 3. Folio. 4. Dr. 5. Cr. 6. Dr. or Cr. 7. Balance. 5. Mead Office and Branches Ledgers (as may be required by the head office or the different branches) — To embrace all transactions between the head office and branches, or between the branches themselves (as the case may be), giving the full particulars of the transactions falling to be passed through the different accounts— cash, bUl, draft, or others. Pabticulabs — ^Same as No. 4. 6. Current Account Ledger. — To embrace all receipts and payments on account of parties keeping current account**. 1 >ill;^ I r II III f BOCfKo BiBI^UIBd!.!/* and cheques for coUection not to be credited tiU actuaUy paid. Vwk Sect 3, Para. 14 and 15. Paeticulabs — Same as 'No. 4. Pass Books are made up for parties keepiag current accounts. 7, D^osii Aemuni Ledger, — ^To embrace all receipts and payments on account of parties having fixed deposits, including " margins " left on purchase of bills, or otherwise, in security of the due payment of the same. Pabticd-:labs — Same as Now 4. In. addition to this, a Me^ffider of 3qxfsUs is also kept, shewing the total amount for each term (days, months, 3, 6, 9, 12, and years), and for marjzins. jL. AtSnCljIjABS'* 1. Bate. 2. Number. 3. In whose favor^ 4. Term. 5 Kate of Interest. 6. Amoimt. *I, By whom receipt signed. (1.) Agent. (2.) Accountant. 8. Notice received. 9. Due. 10. Interest. 11. When paid. 12. Amount paid. 13. Remarks 8. Charges Ledger, — ^To embrace all payments for office ex- penses, nnder separate heads, such as — 1. Sal,arie8. 2. Rent. 3. Postages. 4. Stationery. 6. Advertising. 6. Petty expenses, and any others which may appear necessary. 9, MUh of Mxckange PurciMueS and JRemiUed, PiiBTIClTLABS. 1. When received or purchased. 2. Number. 3. From whom received. 4. Drawer. 5. Place and Date. 6. Term and when due. 7. Drawers. 8. To whom payable. 9. Sets. 10. Rate and Exchange received or paid. 11. On whom drawn and place. 12. Amount. 13. Total Amount. 14. First remitted, and to whom. 15. Second remitted, and to whom. 16. Remarks. 10. .JBMh of Meekamge ■remimd. Pabticulabs, 1. Wlien received. 2. Head Office. 3. From whom, and on whose Account. 4. Branch. 5. Drawer. 6. Place and Date. 7. Term. 8. To whom payable. 9. Accepted (Date). 10. No. of Set. 11. On whom drawn. 12. Where payable. 13. Due. 14. Amount. 15. Total Amonnt. 16. When, and how disposed of. 17. Stamp. 18. Shipping Documents (S. D.), merely to note if any. IM r. BOOKS EEQUIBED. 7 When all or any of these are lodged with a Company's bankers, either for safe custody, or as secmity for drafts accepted or advances made, a separate list should be kept of all such lodg- ments, shewing — I. Date of lodgment. 2. No of Bill. 3. Acceptor. 4. Amount, and 5. When returned ; and each lodgment ac- knowledged by the bankers. II. Drafts on Mead Office or Branches (as case may be). Pakticulaes. 1. When applied for. 2. By whom. 3. Number. 4. Date. 5. In favor of. 6. Term. Y. Set. 8. Rate and Exchange re- ceived or paid. 9. Amount and Total for month; 10. When advised. 11. Stamps. 12. By whom signed— (1.) Agent, (2) Accoimtant. 12. Drafts hy Head Office or Branches (as case may be). Particulaes. 1. Advice received. 2. Branch No. 3. By whom drawn and on whose account. 4. Date. 5. Term. 6. Set. 1, In favor of. 8. Rate. 9. Amomit. 10. When presented and accepted. 11. London Office (L. O.) No. 12. No. of Set accepted. 13. Where payable. 14. When due. 15. When delivered and to whom. 16. When paid. The Entries to be made in the Registers No. 9 to 12 are suffi- ciently indicated by the Titles and Particulars of the Books themselves, the only remark appearing necessary being that it will be found advisable to divide the books into separate ac- counts for the Head Office, and for each of the Branches, or Agencies, as may be required. These are the prmcipal books to be kept, although in practice a number of other minor books will be found requisite, and these will now be noticed shortly. 13. Diaries or Daily Lists (allowing a page or other neces- saiy space for each date) of— 1. Bills Beceivahle. 1. No. 2. Acceptor. 3. Amount 4. On whose account. 5. When paid. 2. Bills Payable. 1. No. 2. By whom drawn. 3. Amount. 4. On whose account. 5. When paid. 3. Bills Receivable Outward. 1. No. 2. Acceptor. 3. Amount. 4. On whose account. 5. When paid. ■np 8 BOOKS RKiiUmKD. 4. MiikMt^aMe OiOward. 1. No. 2. On whom- drawn. 3. Amount. 4. On whose account. 5. Wlieu paid. No. 1 and 2 in one book, and 3 and 4 in another; the Bills Receivable being noted on the first page of the folio, and the Bills Payable on the second. 14. 3iimunt Zeclgerfor Biiis Receivable^ with Index, 1. When Discounted or Received, 2. No. 3. Amoniit as Indorser. 4, As Drawer. 5; As Drawee (cash columns). 6. Payable (1.) — when, (2.) where. 7. When' paid. 16. Megut&TB of Shining BommmOs, Inwabbs— 1. When received 2. From whom. 3. Branch No. 4. L. O. No. 5. Acceptor. 6. Due. 7. Amount of BiU. 8. When paid. Name of ship, from (Calcutta) to (London). 10. Doonments. 11. Arrived. 12. Amount of Insurance. 13. When given up, and to whom. O'UTWAEDS — 1. When received. 2. From whom. 3. Par- ticulars. 4. No. of biU. 5. Amount. 6. Amount of invoice. 7. Insured for. 8. Documents, when despatched and to whom. §., Bil paid (date). In Merchants' offices, in place of these Registers, « Goods Hooks'' are kept, giving the above particulars, and also of the goods tliemselves, and of the disposal of the same. 1§. Megister of Jnmiramces, 1. When effected. 2. Office. 3, Particulars. 4. No. of policy. 5. Amount insured. 6. Rate. 7. Premium. 8. Stamps. 9. 'When paid. 10. Rem,arks. 17. Invoices, and Account JSaies Books. In these are entered copies of all invoices and account sales received or despatched, having separate books for those inwards . and those outwards, if this should be necessary. 18. Meghter of Fowers of AUoniey, Frobaies, Sc, 1. When lodged. 2. No. 3. By whom granted. 4. In whose favor. 5. Date of power. %, Nature of the power granted. 7. Remarks. 19. Megisier of Securities, 1. When received. 2. From whom, and on account of 3. Particulars. 4. For what purpose. 5. Amount. 6. Interest or dividends payable, and when. 7. When returned, and depositor's receipt. 8. Remarks. BOOKS BBQUIBED. § 20. Signature Book of Bepositors, 1. Date. 2. By whom introduced. 3. Name in full. 4. Address. 6. Profession. 6. Signature. 21. Register of Credits and Circular Notes, (Separate Books, if necessary). 1. Date. 2. In whose favor. 3. Amount. 4. For what term. 5. When paid. 22. Advice Book. 1. Date. 2. From whom received. 3. Subject. 4. To whom communicated, and when. 23. Purchases of Securities. 1. When order received. 2. From whom. 3. Particulars. 4. Amount. 5. Purchases effected. 6. By whom, and price. 7. Amount, as per contract. 8. Due. 9. Paid. 24. Sales of Securities. 1. Order received. 2. From whom. 3. Particulars. 4. Amount. 5. Sales effected. 6. By whom, and at. 7. Amount, as per contract. 8. Due. 9. Paid. 25. Letter Books, to contain copies of all letters sent from the office, and the Indexes, and Receipt and Bespatch Books, mentioned in Section Ylll. The following Books are required in reference to meetings of the directors and shareholders, and to the registration and transfer of shares :— 1. Agenda Books, giving the particulars of business to be brought before all such meetings. 2. Birectors' Attendance Book, to be signed by them whenever they attend any committee or board meetings, and a ledger of such attendances ought also to be kept. 3. Minute Books for — 1. Committee and Board Meetings; and — 2. General Meetings of Shareholders. 4. Register of Proxies. — 1. Lodged. 2. Grantor. 3. Date. 4. In favor of— of which an abstract will be required before the meeting to which they apply. 6. Allotment Book,— I, Date. 2. No. 3. Name. 4. Residence. 5, Profession. 6. Folio. 7. No. of shares applied for. 8. No. of shares allotted. 9. Deposit. 10. 1st call. 11. Remarks. 6. Register of Shareholders, and Index of same. Paeticulabs of Register. 1. Name and address of shareholder at top of page. 2. " I'O BOOKS BBI^UIBIiB. Bale. 3. No, per allotment book, or of transfer. 4. Folio, register of transfers. 5, From or to whom trans- ferred 6. Fob. 1. Br. — (1) Shares. — (2) Paid-up amount. 8. Cr. (1) — Shares. (2) Paid-up amount. 9. Balance — (1. Shares, (2) Amount Cr. 7. Marekoider^ Adckmsm. — 1. Hame. 2. Profession. 9, Address. 8. Appiied%mry of Share Certificates, — 1. Register No. 2. Name. 3, Address. 4. 'Ledger folio. 6. No. of shares. 0. Distinguishing Nos. of shares, from 1 to 20. 7. Date of delivery. 8. Signature. 11. CiM' JRegiMer, — 1st Call £ ^ share, made 18 Payable 18 Notices issued 18 — 1. Nos. 2. Name of shareholder. 3. Register folio. 4. No. of shares. 5. Distinguishbg Nos. 6. Amount of cai. 7. Interest. 8. Total. 9. When paid. 10. 'Rem,ark8. 1 2. Dividend Megister, — Similar to 'No. 1 1 . 13. AnnmdIdM ofMeniUrs is, by Sec. 26 of " The Com- panies* Aet^ 1862," ordered, to be made on the 14th day lifter the date of the first ordinary general meetinff in •each year, and shall be completed within seven days thereafter, and a copy forthwith forwarded to the Registrar of Joint-Stock Companies. The form of this Ist and summary is appended to the Act (form E), and, by Section 27, penalties are imposed on companies, directors, and mjuwigers failing to comply with the provisions of the Act above mentioned. ACCOUNTS TO BE KEPT. IIL— ACCOUNTS TO BE KEPT BY BRANCHES. 1. Manager ^V^ London, — The account of the London office with the Bombay (or other) Branch, for London Exchange operations. 2. London Head Office Account. — ^The account of the Bom- bay (or other) Branch with the Head Office, for operations originating in Bombay. 3. Calcutta Agency. — ^The account of Bombay with Calcutta, as kept in Bombay books, for transactions conamenced in Bombay. 4. Agent in Calcutta. — ^The account of Calcutta with Bombay, as kept in Bombay books, for operations originating in Calcutta. The above are the cash accounts kept for the parties indicated, and are not intended to embrace any transactions in Government securities, bullion, bills, or drafts, until such are matured and transferable to the cash accounts, by receipt or payment of the cash. 6. Gooernment Securities on Hand. \ All Government Secu- 6. Bullion Account. \ rities and Bullion, so soon as they arrive, should be debited to these respective accounts, as per schedules or invoices. If received on Head Office account, they should be credited to accounts for " Gov. Sec. (or Bullion) received for realization^'' and, when realized, these entries will fall to be reversed, and ^^ Manager in London^'* credited. The difference between invoice cost and out-turn being adjusted by separate entries, if necessary. And if received for account of the Branch, the account No. 2, ''^London Head Office Account^'' must be credited for the amount, and, upon the same being sold, " Gov. Sec. on hand,'' or ** Bullion Account " (as the case may be), must be credited for the proceeds, and the difference between invoice and out-turn adjusted as before pointed out. 7. Bills of Exchange remitted to Head Office and Branches (one account for each). — At the time of purchase, the amount of the bills is debited to the account of the office by which they are to be realized — the exchange and brokerage being credited or 12 ACCOU'MTS TO BE. KEPT. debited to exchange Moount, as m&j be neeessaiy, and on the mail day a Behednle for each office is made np for ail bills to be remitted. The dates of matarity must then be calculated, allowing the proper time for transit to London or the Branches, and the Lrency of the bills. Entries of H.e bills under the due dates mnst then be made in the diary or daily list kept for the same. On the respective dates, when they may be expected to become pajable, these accounts are credited, and the corresponding Z. «4nn1» of the Head Office and Branches debi Jfor the 01 SUCn DIMS. If not known at the date of purchase to which place the bills may be remitted, then the foUowing general account will be required, : — Siiii to he MmiiUed to London or Branches, <§c. At the time such bills are paid foi*, the cost is debited to this account — the exchange and brokerage being treated as before pointed out. And on the same 'being remitted, the account is credited for the amount, and the Head Office or Branches debited as per schedule of such remittance, per the account Ko. "?, above. 8. Dra/k on London Joint Moek JBankJm other bankers). 9. Drajts on Mead Offlm. Brfifks drawn by a Branch on England faO to be credited to either of these accounts— the due dates calculated and entered in the diary in the same way as pointed out in regard to bills remitted.. And at maturity these accounts are debited, and the Head Office cash account credited for the amount of drafts so payable. 10. liondon and Branch JBUis MeceivaMe (account for each office) ; or, one general account titled ** JBUis MecewaUe," All bills renutted to a Branch by Head Office or other Branches are debited to these accoimts, on receipt of the bills, and credited to — 11. Ijondon Bills for Ooileciion, or, Oak^dia^ BMk for CoUeetion (a separate account being kept for each branch). 12. Brafis bp ffead (Office, Branches, and Agents (a separate account for Head Office, and for each Branch or Agent). ACCOUNTS TO BE KEPT. 13 Transactions originating in London. On receipt by a Branch of Schedules or Advice of Drafts, by any of these parties, the amounts fall to be debited in this ac- count (or these respective accounts) and credited to — 13. London Drafts on Bombay Outstanding (or other Branch) ; or, if a general account is kept, " Bills Payable.^^ On the drafts being paid, these entries fall to be reversed, and tlie amount of each draft debited to the cash accounts of the party by whom the draft was drawn, No. 1 and 4 of this section. Although the above are the titles generally given to these accounts in the books kept by the Lidian Banks, they would, perhaps, be more intelligible to the general reader if classified as follows :— Head Office. Cash acct. Bill acct. Draft acct. Transfer bill acct. Transfer draft acct. Exchange operations with Head Office, Cash acct. (Bills remitted to London) Bill acct. (Drafts on London) Draft acct. Tr. bill acct. Tr. dft. acctj 14. Miscellaneous bills for Collection. 15. Miscellaneous bills Meceivable. These accounts are required for bills remitted or paid in by constituents for credit of their current accounts, and at maturity the entries in the same are reversed, and the amounts credited in such current accounts. Li some banks (especially London Banks) and merchants offices, the accounts, No. 10 to 15, are not kept at all, the bills and drafts being merely entered in separate books, till maturity of the same. This system is most iucoiTect in prin- ciple and inconvenient in practice. All transactions in bills and drafts should be regularly passed through the journal, and general and other ledgers, in the same way as actual cash transactions, otherwise no banker or merchant can, without much unnecessary trouble, know his position in regard to this part of his business. Besides, on constituents and auditors applying for the \ Transactions originating in Bombay. ii^ ACJCO'CTHTB TO BB KEPT. 'totak of snoli Mils tnd dnftiB, on mnj piiiiisiilar account, to enable tliem to cliecic other corresponding accounts of such constituents, days frequently elapse before the information can be supplied ; while, if these had been regularly passed through the journal and ledger, no such inconvenience and delay could possibly have arisen. 10, A " Da% iMf, ^ or " Mmy^ " ought also to be kept for the above accounts, ¥08. 10 to IIS, in which the bills and drafts should be entered, so soon as it is known when they fall due, and written off when paid. 1^. IhimferDraJh, and IVamfer Dmjh MemiUed.— These may be used for a variety of purposes, and particularly the following : — 1. For return of funds belonging to Head Office, in hands of a Branch (say Bombay). 2. For sale of drafts by one Branch (Bombay) on account of another Branch (Calcutta). 8. For remittance of funds of om Branch (Calcutta) by anoth^ Branch (Bombay) to Head Office. 4. For transfer by Branch A (Bombay) of fimds belonging to Branch B (Calcutta) to Branch O (Madras). 5. For drawing or selling drafts by Branch A (Bombay) on Branch B (Calcutta) on account of Branch G (Madras). They are treated in exactly the same way as drafts drawn or bills remitted (both when issued and at maturity), but should not be mixed up with the actual drafte and remittance accounts, separate accounts being opened, entitled " Transfer Drafts on Mead Office,"" or T.D., payable by H. O., and ''Transfer Drafts M&nlmd^ or T. D., receivable by H. O, The necessary entries for exchange and stamps also fall to be made in the same way, as if the transactions were earned through by real drafts and remittances. 18. Initial ZeUers^ as selected by managers, are used along with numbers of bills, drafts, and transfer drafts— Bll. 1 . Bill of exchange remitted to London from Bombay. BBC. 2. London bill for coUection in Bombay, BLW. 3, Draft on London and Westminster Bank, by Bombay Branch. BHO, 4. Drafit on Head Office^ by Bombay Branch, ACCOUNTS TO BE KEPT. 15 / always to be kept fully forward, i. e., every receipt ) to the credit, or charged to the debit of any of them, should be entered at once the business being on TD. 1. Transfer draft by Bombay Branch. TDK. 2. Transfer draft remitted by Bombay Branch. 19. Current Accounts. \ 20. Deposit Accounts. Vide 21. mad Office Accounts wUh \ g^^^j^^ g, Cap. 5, 6 and 7. Branches. 22. Branch Accounts. 23. Profit and Loss Accounts, viz : — 1. Exchange Account. ^ Tliese Accounts ought 2. Commission Account. 3. Interest and Discount Ac- count. 4. Charges Account. 5. Profit and Loss Account itself. transacted, so that the Head Office may at all times be kept well advised of the result of the operations undertaken by the different Branches. 24. Adjusting Accoimt. — This account is required at the end of tlie half-year for sums to be debited or credited to the different Profit and Loss Accounts, No. 23, not actually paid or received, and at the commencement of the following half-year, the various amounts in the account fall to b3 written back to the Profit and Loss Account, to which they originally referred. 25. Stamps. — Besides the general account in the ledger, particular accounts, in a subsidiary book, should be kept of all stamps received and used, and regularly checked. The accounts kept at the Head Office are the same as the preceding, only altering the titles where this may be necessary. In large businesses, or in those connected with other depart- ments of commerce, besides banking and finance, which are chiefiy referred to in the preceding remarks, the selection of proper titles for accounts, and the terms in which entries are to be made, must be left, in a great measure, to the accountant who writes up the books. In this, much greater tact is shewn by some clerks than by others ; but in the discharge of such a duty, two things should be kept in view,— first, to use terms and expressions, shewing clearly the description of the business ACCOUNTS TO BK KEPT. transacted ; and, secondly, to make them as concise as possible, consistent with clearness and intelligibility. In London Banks, when bills, cheques, or cash are lodged for credit of any constituent, these are merely noted on a slip left with the bankers, no acknowledgment being given in return ; and, on the other hand, when the pass-book is made up, the cheques and bills paid are given up without any voucher in exchange. Much to the honour and credit of the gentlemen employed in this duty, very few errors occur; but these practices cannot be regarded as otherwise than loose, and, when disputed cases do arise, the decision of them depends, in a great measure, on the evidence of the clerks who have been engaged in the transactions, or other parole proof, instead of, as might and ought to be, written acknowledgments, passed at the time of the business being done. This is not at all a satisfactory state of matters, and, it is to be hoped, the practice will not be continued till some gigantic fraud is perpetrated, to demand a change in the system. ENTRIES IX CASH BOOKS AND JOURNAL, 17 IV.— ENTRIES m CASH BOOKS AND JOURNAL. LONDON BOOKS. Dr. Cash Book £ s. d. f 20 To Current Acct., A, B. For cheque, Jones. . . To deposit acct. Fordeptby C.D.,NolO. 30 To Joumalf for 50 £50 Cr. £ 8. d. By Calcutta cash acct. (or Manager in Calcutta) For draft paid 3/10, Wilson .. 10 By dividend acct For No. 20, Thomson . . 20 By Journal, for By baL to next acct. 30 20 £50 Bankers' Cash Book. I £ s. d. To Bal. from last acct. . . 100 To Bills Keceivable. For billl5 A. B., Ams. 290 To Calcutta cash acct, (or Man. in Cal.) For bill due 2/90, Jonas 300 To current accts., G. H. For cheque, Wilson . . 100 To Journal, for £690 790 £790 £ s. d. By Bombay cash acct. (or Man. in Bombay). For draft paid 2/3, Martin 250 By Loans Receivable For cheque, 10, Hall . . 200 By Journal, for 450 By baL to next acct 340 £790 Journal, To Bills Payable. £ a. d. By Calcutta draft acct. (or £ s. d. For drafts paid on acct. Calcutta dft. on London) of 0. x>. ... ..• ... 10 For draft paid 10 To U. B. draft acct. By Bombay dft. acct. (or For draft paid on acct. Bombay dft. on London) of B. B 250 For dft. paid 250 To Cash Book. By Cash Book. For sundries 30 For sundries 50 To Bankers' cash acct. By Bankers' cash acct. For sundries 690 For sundries 450 To Sundries, per Bank By Sundries, per Bank Book, per contra 450 Book, per contra 690 1,4^0 To Bal. per cash book to next acct 20 1,450 £1,450 £1,450 18 EKTEIE8 DC CASH BOOKS AND JOURNAL. Br. Fmmof EmM^ Eninmfmr €mk Book, Bankers' Cash Booh, and JmrmL Cr. m Credit Accounts on this side. Al Debit Accounts on this side. ■Oil Arntxd of Mail. To Bottliaj Bill, Acet. For fauli, Mo. p, Mrt. To Bills Payable. For dfts, by B. B. on L. O., No. p«r list. To L. & W. B., dft. acct. For dfts. by B. B. on yon, p. list. To Stamps acct. For stamps, p. con. By Bills Eeceivable, For bills remitted by B. B. p. con. By B. B., dft. acct. For drafts by you on H. 0.. p. con. Do. on L. & W. B., p. con. By Bombay cash acct. For stamps for bills. Tramfer Drafts. IM, On Bimipt oftJw Tmm/er Drafts. To C«l. Br., Tr. Bill Acct. (or Cal., Tr. Dfti. Bee), For T. D., remitted by Bombay for your Cr., No. 1/1. By Bombay Tr. Dft. Acct. (or Bombay Ir. Dfts. on London) For T. D., per Contra. Entries for Exchange and Stamps adjusted by Branches themselves: but if remitted for Account of London Office, add "^Ib^vf T *B ^''"*' ^*"" ^^'^^^S^ «° I ^y Exchange Op. Bombay (or Agent above, E.G. | ^ Bombay), For Exchange, per Contra. ind. At Maturitif. To Calcutta Cash Acct (or Agent in I By Calcutta Tr. Bill Acct. for Cal Tr Calcutta), For above, T. D. | Dfts. Rec.) For T. D.^ per Contra. "^l^^Sl^y '^J* I>/t8;A^«t, (or Bombay I By Bombay Cash Acct. (or A-*^nt in Tr. Dfts on London), For above T. D. | Bombay), For T. D.,|^r Contra BiUs Beceimbk, lodged mtk Bankers^ md withdrawal o/mme. To Bills Eeceivable For BiUa lodged with L. J. S. B'., per List. To L. J. S. B. Bill Account, For Bills withdrawn per Letter. By L. J. S. B. (Bill Acct.) For BiUs lodged with you, per Contra. By Bills Eeceivable, For Bills withdrawn from L. J. S. B., per Contra. B^ Diamunted. To Bombay Cash Acct. For Bill Discounted this day, No. 2, Wilson 4,000 .Less Dis. — days, at 7 poTMnt. * 59 1 4 To Int. and Dis. Acct. For Dis. on above Bill 8,940 18 8 59 1 4 £4,000 To Bills Eeceivable For Bffl Discounted, No. 6, Johnson 4,000 By Bombay Bill Acct. For Bill Discountad, per Contra 4,000 £4,000 By Int. and Dis. Acct. For Dis. on Bill, per £4,000 days, at 6 per cent. ByL.J. S. Bk. For Proceeds of BiU Dis., per Contra, less Di». £4,000 49 4 6 3,950 15 6 £4,(X)0 ENTRIES IN CASH BOOKS AND JOURNAI.. 19 Dr. Credit Accounts. Draft £ To Bank of England For Draft No. 1, Wilson 13 To Bombay Draft Acct., For above Draft 13 To U. Bank Cash Acct. For Draft on you No. 1 Thomson, by Calcutta 300 To Calcutta Draft Acct. For Dr^t as above 300 Debit Accounts. or BiU Payable Paid. 8. d. By Bombay Cash Acct. For Draft paid, per Contra By Bills Payable for Draft, per Con. By U. B. Draft Acct. For Draft, per Contra By Calcutta Cash Acct. For Draft, per Contra Cr. £ 8. d. 13 13 300 300 Deposit Receipts. m -r £ 8. d. To Deposit accounts For Dep. by A. B., p. Eec. No. 1, D. ... 200 To Union Bank For Cheques, 101 p.... 210 By Union Bank For Cheque, A. B. ... By Dep. Rec. For Dep. 1, A. B. By Interest Acct. For Int. Do. 1 year 5 ^6F C6l]lu« ••• *«• ,|ia £ s. d. 200 200 10 Current Accounts. To C. A. Sir G. N. £ s. d. For Cheque on Harris. No. 10 1,000 To Bank of England For Cheque, No. 101 500 (Paid from Cash in Office.) By L & C. Bk. £ g. d For Cheque, Sir G. N. 1,000 6 6 By C. A. A. P. W. For Cheque, 200 ... 500 By C. A. B. H. For Cheque, 60 60 To City Banking Co. For Cheque, No. To Ind. M. M. Assce. Co. For Prem. on Policy No. p. £ 10/ per cent, and stamp To U. Bank For Cheque, No. To Commission Accts. For Cmn., Policy No. Ind. M. M. Ass. Co. To Discount Acct. For Dis. Do. Silver Shipments. By Madras Cash Acct. or Ex. op. Madras For Cheque paid Sharps for Silver By Ex. Ov. Madras For Lisurance, p. Con, By Ind. M. M. Ass. Co. For Prem., &c., paid this day. To First Call For payment of £2, p. Sh. by A. B. on Shares Ctdls. By Imp. Bank For Call, p. Contm Drafts by Asiatic Bank on Branches or Agencies. To Drafts on Madras £ a. d. For Dft. K. T. 15 d/s No. 4, Es. 23,666 13 4 2,366 16 6 To Exchange Acct. For Ex. Do. 2/Oi ... 24 13 7 To Stamps Acct. For Stamps, for Do. ... 2,391 10 1 1 10 6 By Impl. Bank £ g. d For Cheque, K. T ... 2,391 10 1 If Exchange below 2s., then By Exchange Acct. For Ex. Dfts., p. Con. 1/11|. £24 13s. 7d By Exchange Acct. For Stamps, p. Contra 1 10 6 C 2 20 Dr. ENTBIES m CASH BOOKS AOT) JOITENAL. Credit Accounts. I>eMt Accounts. Biih ami for Collection. 3m 8. d. To Billa sent lor Collection ForDft.,p.R8. 500, Scott on Henry, No. 60 AfB, ••• ••• ••• ••• 50 By BIHb sent to Bombay, for Collection For Dft. p. Contra ... Cr. £ 8. d. 60 MZg Ftm^med and Remitted to Branches. To Bank of England, For Cljeqne, No. 151 .. 288 18 7 To Exchange acct. For Ex. on Dft., per Contra .. 4 11 7 Iiess Brokerage 7 3 .— — — 4 4 4 £293 2 11 JCr Dim Uw By Bills remitted to Madra* ■ For B. P. K., No. on Scott, 30 d/a, p. Bs. 2,931 7 6 ... £298 2 11 To Gnrrent acet. L. J. For B. P. B. No. 25/*l Hope, p. Bs. 341. 13/. 83 16 6 To Excliange acct. For Ex. Do 7 1 «84 3 7 Paid over Counter. By Billa remitted to Bombay. For drafts, per contra... 84 3 7 By Current acct., L. J, For Cash 33 16 6 Bma Paid into Bankers for CdlectioH. To Bills receivable. For B. K., 34, B. of N. 8. £ s. d. Wales, 31 Dec 83 By L. Ss W. B., cash a«ct. For Bill, p. contra... £ s. d. 83 To Affiance Bank BDl acct. For Bill, No. 1/20, WoodbonsclstMay 3,000 To Calcutta Cash Acct. For above BiU.per £3,000 Less dis., 153 dajs, 6 per cent 74 Sf 4 BHUpud under Discount. £ 8. d. £2,925 10 8 By Calcutta Bill acct. • £ s. d. For Bill, per contra... 3,000 By Alliance Bank cash acct. For Bill, p. contra, lessdis. 2,925 10 8 or To Calcutta Cash Acct. For above Bill, per 3,000 By Affiance Bank cash acct. £ s. d. For Bill, p. contra, lessdis 2,925 10 8 By Calcutta cash acct. For dis. on do., 153 days at 6 per cent 74 9 4 BNTBIES IN CASH BOOK AND JOIJENAL. 21 Many of tlie preceding forms are cash entries, which would pass through the Cash Book, or Bankers' Cash Book, although in the forms they are given as if passed through the Journal ; but any one, on writing up books, would enter in the Cash and Bankers' Book such as really belonged to these, and only those in the Journal which are actually Journal entries. The following are the forms of the second system pointed out in Section 2 : — J^ J^ IMmiM m CASH BOOKS AND JOURNAL, Br. Fhrm of Entries fit Cmk Book^ 't - Cull. Ex. Jkc. Ex. &c. paid. received. £ B. d. £ 8. d. Msyl To Balance ... ... *.. •■• 661 8 7 n „ Barak of England Cbeqae „ Deposit Account W. Tliomson „ U. B. Cheque No. 10, Wilson 2,131 tf 314 1 6 ff '% 3,880 2 8 If „ Bo. Bombay Drafts, p^r contra ... 350 ff „ Bmft on Madras, 4/10, Robson, Rs. 6,688 .2.8 6 6 10 668 16 4 ft „ Bills Biscoiinted 3/9, Smith Ezcliange received, per contra... 26 8 3 222 5 10 Exchange 32 15 1 £8,260 10 .Br. Journal, £ B. d. Ifajl Madras Bmfts on London Bankers. 3/10, Jameson «•■ • *• • •• • •• a»w 120 tf Bombay Brafta on London. B/8, Smith... ... ... • *■ «•• • « > « • • ••• 230 £350 Br. Pay Book, Ledger Folio. Total, £ H. d. 1 35 2 8^ 3,897 9 ft S50 7 1,351 12 5 9 8,000 11 is 7,599 1 5 120 230 i£15,583 4 10 Journal. £ s. d. 120 230 350 Cash. 35 2 2,897 9 850 1,351 12 5 3,000 7,fi99 1 5 15,233 4 10 Titles of Current Accounts Manager, Bombay Bills, Madras Money at Calcutta Bank of England Beposit Account... Brafts on Madras Bills Biscounted Exchange... ... oasn ... ... Madras Brafts on London Bankers Bombay Brafts on London Madras Brafts on London Bankers, Out Bombay Brafts on London, Outstanding ENTRIES IN CASH BOOKS AND JOURNAL. 23 Journal, and Day Book. Cr. May 1 If fi f» f» Contra. Current Accts. John Scott U* B. Lodgment Man. Bombay Draft 3/50, Henderson Bills Madra^ 12 @ 20, No. 13,516 . 2 Money at Calcutta N. B. Co By Balance 8 Ex. &c. received. £ 8. d. .. 26 8 3 Ex. &c. paid. £ s. d. 35 2 2,897 9 350 1,351 12 5 3,000 7,634 3 fi 626 6 7 |£8,260 10 Maj, 1866. Cr. May 1 Madras Brafts on London Bankers, Outstanding. As per Contra Bombay Brafts on London, Outstanding. As per Contra £ s. d. • •• ••• • •• 120 • •• • «• • •■ 230 £350 l8t May, 1866. . Cr. Accounts. Ledger Folio. Cash, Journal. TotaL £ 8. d. £ 8. d. £ s. d. • • • • 1 • • • ••• 2 4,230 2 8 4,230 2 8 • %:• * •• ••• »•• •< ■ • • • •• • ■• • •• • •• • #• • *« **• ■ • • • *« ■•• ••• ■«• ••• • • • • ■ * ••• • ••• • ••• • ••• • •«« * *•• • •• • ••• a •• • »• • •• • • • • • • 4 6 8 10 12 2,131 314 1 6 668 16 -4 222 5 10 32 15 1 7,634 3 5 2,131 314 1 6 668 16 4 222 5 10 32 15 1 7,634 3 5 • •» ■•• ••• ••• • • •• 14 16 18 • •• ••• ••■ standing ••• ••• *•■ ••« • ••• • • •• • •• > •* 120 230 120 230 £15,233 4 10 350 15,583 4 10 iN iU 24 ■HTKIES IN CASH BOOKS AND JOURNAL. Br. Crmiit Aecomitd. Bebit Aooomta. Cr. C%wiii$r Jmmud Ent^tw al emi ofhaJf-ymr. To Bent aocl. for Bent to 81 Dec. 100 98 To Iiicomie Tsx. .For In. Tsz on Bent 1 To SnnoiM: «ct. ForlMrectoni' reraimenition to 81 l)ee.i lew In. Tax... 787 To Inoome T»x. For In. Tax — no ... 12 To Aijnstingacct. For int. on mm& at Cr. wr Suspense acct ... fi To Interest ticket. For Int. due on snniry over- drawn current accounts ... 20 To Current accounts. O. if. for Interest to 'date ... 16 '•J.. Ik. fto. ••• ... -iU Mi* WKum do. ... •*. O' To Adjiuting aeck For lilt, on Dep. Bee. 300 To .Interest acct. For Int. due by Branches — Madna ... £10 Bombay ... 20 Calcutta ... 30 s. d. 6 8 13 4 10 10 60 To Proit and. Loss. For amount transferred fran account of transfer fees... 30 To HonM Froperty acct. For transfer to P. & L. acct.llli To Offi.ce Furniture acct. For transfer to P. & L. acct.., 5 per cent 80 To Preliminary Exps. acct. For transfer to P. k L. acct., 10 per cent 800 To Bebate and Conin. Adjusting aecl. For 'BeMte and Contn. on cunrent bills and drafts, 81 Decanber per acct. ... 8000 To Exchange acct. For amount transferred from Bombay ...SOOO 0' To Commission acct. Fordo 400 To Int. and Bis. acct. For dO' ....1000 To Ex. acct. Bombay. For tran.sfer from cliarges a'OCt. ... .... ... ••• .. .x4,iMI U 11 To Bad Bebt Beserve acct. For transfer from proit and loss, for estimated loia on bills receivable, and loans lieU at this date ... ...9000 £ 8. d. By Charges acct. For Bent, per contra 100 For Birectors' remuneration to 31 Bee. 750 By Interest sod. ForInl,par'«ntra ..600 By Current accts. A. B. for Int. to date O. mJ» do. ••• ••• Jit. JP. CIO. ••• ••• By Interest Account. For Int. credited in current accta. ... ... ••• ••• ••• 10 6 4 30 By Interest acct. ForInionB«p.Bec.,percon.300 By Madias Cash acct. For Int. on acct. to date ... 10 By Bombay Cash acct. For ditto 20 By Calcutta Cash acct. ¥m ditto ... .. ... ... 80 By Transfer Fees. For transfer from Profit and Loss 30 By Profit and Loss. For Transfer from House Property acct Xi^ Bo. Office Fur. acct 30 Bo. Prely. Exps. acct. ...800 By Profit and Loss Met. For Bebate k Owii.,per con.3000 By Ex. acct. Bombay. For transfers from ex- change acct 2000 8 Commission acct. ... . 400 Int. and Bis. acct 1000 By Charges acct. 'For amount transferred from Bombay 1400 By Profit and Loss acct. For transfer to bad debt |iit«rf«acct.,percontra...2000 By Cominisaion acct. For transfer to profit and loss acct • 1000 BNTRIBS IN CASH BOOKS AND JOURNAL. Br. Credit Accounts. Bebit Accoimts, 25 Cr. Ckmng Journal Entries end oj half-year (continued). £ s. d. To Profit and Loss acct. For transfer from — Commission acct 1000 Int. and Bis. acct 3000 Exchange acct. ... 10000 To Charges acct. For transfer to profit and loss acct 10000 By Int. and Bis. acct. For do By Exchange acct. For do £ s. d. ... 3000 10000 By Profit and Loss acct. For transfer from Charges acct 10000 The style of Journal Entries generally adopted in Merchants' Offices is as follows : — Cash, Br. to bills receivable For bill paid, No. 1, Wilson Cash Br. to Coffee account For cash received for coffee, per invoice, W. Thompson Bills payable Br. to Cash For draft paid, No. 1, Scott Cotton account, Br. to Cash For cash paid for cotton purchased from Martin ... Bills Receivable, Br. to Hope & Co For B. R., No. 10, due 10th April Bell & Co., Br. to Bills Payable For draft, No. 9, due 6th May ... Coffee, Br. to Henry Scott For purchase, per invoice John Wilson, Br. to Cotton For Cotton sold, per invoice . * • . • • £ s. d. 100 ^00 150 300 500 250 130 160 £ 8. d. 100 200 150 300 600 260 130 160 Or, instead of makmg separate entries for each transaction, the following system is adopted : — Sundries, Dr. to Cash. Giving the particul.irs of payments for each acct., such as Bills payable. Charges. Insurance. W. Thomson, And any others. Sundries, Dr. to Bills Payable. Sundiies, Dr. to Cotton. Or, Bills Receivable, Dr. to Sundries. Cotton, Dr. to Sundries. Giving the particulars of each particular entry. Or, Sundries, Dr. to Sundries. Giving (1) the particulars of the Bebits, And (2) those of the Credits. The system, however, of giving the Credits on the one side, and the Debits on the opposite or Contra page, is now more generally acted on, and will appear at once to be the more clear and intelligible of the two. BBAKCM AOOOUMTi AHB EKTU'ENS. v.— BRANCH ACCOUNTS AND RETURNS. AemuM» MmeenMead Office und BrantMs, and between Branches ikemseivm, and Metums % Branches to Mead Office, * 1. Accounts between Head Office and Branches must be rendered by each mail, and if any differences arise between them, tbey sbonld at once be pointed opt, in order that they may be forthwith explained and a^Msted. 2. Accounts between the Branches themselves should nlso be rendered at regular and stated periods — ^not less than once in each month — and the same course followed where differences 'Occur, and copies should also be sent to the Head Office. B. A form of the weeWy return by branches to head office is appended, and this must also be sent regularly by each mail. They should be particular in supplying all the information re- quired in the said return, and, in addition, should give any special information which may appear requisite in regard to— 1 . Government securities. 2. Any other securities they may hold, with specification of same. 3. Past due bills, Local, or British, 4. Overdrawn current accounts, and specification of secu- • rities held on account of the same. 5. Loans receivable and payable, with specifications of bills or other securities held on account of loans receivable, or deposited on account of loans payable, and — ®. Any other matters embraced in the said returns, so that the Head Office may at all times be kept fully advised in regard to all transactions entered into by any of the Branches. Accounts received from the Head Office and Branches, and others, should be regularly endorsed, and bundled up, or kept in books ; and copies of accounts rendered to other parties should also be kepi in the same way, wherever this may be deemed neoeiBary, for after reference. HALF-YBABLY BALANCE BY BUANCHES. 2*1 VI.— HALF-YEARLY BALANCE BY BRANCHES. Forms of the Half-yearly Balance Sheet, and of the different Profit and Loss and adjusting accounts, required to accompany the same wUl be found in the Appendix. In order that all the accounts between the branches and head office, and between the different branches themselves, may be fully adjusted, and that the branch balance-sheets may agree in all respects with the general balance-sheet of the bank (or other company), particular attention is requested to the following observations :--- Accounts between branches. Immediately after the close of the half-year, and after allowing time for the receipt of biUs, bullion, and other remittances, and the advice of drafts drawn by one branch on another, the different branches should exchange all their acco^mts-'cash, billy and draft, and get the same to agree one with another. When all the branches are situated in India, they should be able to do this in a very few weeks, and during the time the head office accounts with the branches are in transitu, as these will not generally to any extent affect the accounts between the branches themselves. Sliould there at any time be differences in any of the accounts, such must at once be advised to the head office. But when there are also branches in China and Australia, in which case it may be impossible to have all accounts exchanged and adjusted, and entries responded to, without unnecessarily delaying the general balance sheet, it will then be necesary on both sides to shew all entries not responded to by the reconcilia- tion statement, No. 25, mentioned at the end of this section. Accounts betioeen Head Office and Branches. Immediately after receipt of the aceomits from London up to the end of the half-year, the branches ought to get their accounts — cash, bill, and draft — completed and agreed with the London accounts, and forthwith sent to the head office, so that these, with the balance sheet, may reach London complete and 28 ■> A T Wl W A VT tr Ik A T A Iffl *1I< 'HIT im A IKTi^'IVIFa acQested sufficiently etrly to have the general balance sheet prepared in good time for the meeting of shareholders, say in two months or so ; and a reconciliation statement must also be ».de up in reference U> «.e«e. when this n.y be requisite. «. before pointed ont. Maiufwe JSheei, In making up this, the accountants at the Branches must observe particularly if any of the accounts, such as OurrmU A&^tm$Sf AdjitMing AecouM, Suspense Aeeount, or others, include both MakUMes and Assets, which require to be stated separately in the balance sheet. They must also notice if any balances due consist partly of BiMkm and partly of M^iUs, or any other AuetSj which also require to be so stated separately. Along with the Balance Sheet they should send lists of— 1. Outstanding bills receivable inwards from the Head Office and different branches and agencies, giving the numbers, names of acceptors, due dates, and amonnt. 2. Outs^ndingbiuL payable. X €k>vemment securities on hand. 4. Outstanding bills for collection. 5. Outstanding biOs receivable outwards, giving the numbers, names of drawers, due dates, and amount ; and also particulars of the rebate on the same. §. Outstanding transfer drafts outwards. *!, Government securities remitted for realization. 8. Bullion remitted for realization. f . Outstanding bills payable outwards, giving the same particulars as of bills, Ho. 6. ~ 10. Outstanding MEs for collection outwards. 11. Current accounts, shewing interest paid and particulars of balances at Dr. and Cr. 12. Deposit accounts, shewing interest paid and particulars of deposits on hand. IX Outstanding loans, giving particulars and account of interest received .and paid 14. Past due bills, giving fidl particulars. The expected loss (if any) on loans and past dtmi bills, should HAIiF-YEAKLY BALANCE BY BRANCHES. MV be stated and provided for in profit and loss account, by adjusting entries ; and, as a general ride, no interest should be credited to profit and loss account on past due bills. 15. Local bills discounted, giving particulars and shewing rebate on same. 16. Other bills discoimted, also giving particulars and rebate. 17. Bills and other securities lodged with bankers. 18. Charges account, giving particulars. 19. House property account. 20. Office furniture account. 21. Stamps on hand. 22. Cash on hand and at bankers. 23. Suspense account. 24. Copies of adjusting and closing entries, which must in- clude— (1.) Interest on Government paper or other securities. (2.) Depreciation or increase in value of Govemment paper, ense8.—1ME being an asset, which can never be of any value, should be written off Profit as early as possible after the establishment of a company; indeed, shareholders would act wisely to have this accoimt extinguished before they take any dividend, instead of writing it off at the rate of 10, 15, or 20 per cent, per annum, as is frequently done. GENEBAL BALANCE SHEET BY HEAD OFFICE. 31 VIL— GENERAL BALANCE SHEET BY HEAD OFFICE. A form of this will be found in the Appendix. We have, however, to call attention to the form appended to " The Com- parties^ Act, 1862," also in the appendix, which is much more comprehensive than that usually adopted, and would in all cases be much more satisfactory to the shareholders. The form of balance-sheet usually used is made up with the view of giving as little information as possible to the shareholders, and we would, therefore, impress upon them the propriety of their calling upon directors and managers to abandon that in favour of one recomraen led by the Legislature, as well as by its greater compreiiensiveness and perspicuity. The information contained in Sections 5 and 6 applies equally to the Head Office as to the Branches, in so far as relates to the business transacted by it. Upon all the accounts being adjusted, and the Profit and Loss accounts and balance-sheets completed, a general abstract of the whole is made up. This consists of two parts — 1. Real Liabili- ties and Assets, consisting of the different sums due to or by the public ; and 2. Nominal lAahilities and Assets, which are made up of the balances at credit or debit in the different accoiints between the Head Office and Branches, and between the Branches themselves. When the accoimts have been perfectly adjusted, these will agree to a point, that is, for eveiy nominal liability there will be a corresponding nominal asset. If, how- ever, there be any differences in the accounts, these will at once appear on checking this part of the abstract, and hence the necessity for the reconciliation statement. Sec. 5, No. 25 ; and supplemental accounts, as between the different offices, wiU be required to be made up, with the view of introducing as many of these as possible. The amount of any differences which cannot be so introduced, from want of sufficient information, will then fall to be added to the real part of the abstract and balance-sheet as " Unadjusted Balances,''^ which is by no means a satisfactory item in such accounts. The Real Liabilities and Assets form 8:2 QSirXRAIi BALAHCB SKBST BT HEAD OFFICB. the amomite to be given in the printed balance-sheet to be sent to the shareholders. In iimUnff miik tkem Acmumis, eare mtM be taken, to me that JSMrim noi rnqton^kS to do tMd coniaim a»y mtm which rnUi 'O^tfd' tke^ JVqfii midljom AeemiMj' ^r, ifiho'e be such, that all •iieA mm» arepmsedto thai €ie€miwt hy Arljustlng Entries* We may here offer one or two .general observations, for the benefit of Officers of Companies, and Auditors, but more par- ticularly of the Shareholders. In »i cases we wonid strongly recommend the shareholders to see that professional Auditors alone are appointed ; and the discharge of this dnty should devolve on the shareholders themselves, and not be assumed by the directors and managers, as is now generally the case at the time companies are estab- lished. There are so many difficult and intricate questions in adjusting the accounts of companies having a number of branches at a distance from one another, that few private auditors .are able to deal with them in anything like a satis- factory manner. And as to .associating private Auditors along with the professional Auditor, that, in many cases, is a perfect delusion upon the Shareholders. The professional Auditor does the whole work— meets his co-olicials for a quarter of an hour^ — tells them what be has resolved to do— whereupon they concur, sign the report, and pocket their twenty or thirty gnineas. In some companies the Rebate on Current Bills is calculated at 15 per cent., although the Bank rate m.ay at the time be 1 or 8. This is a most objectionable practice — intended only to give an appearinoe of greater, profit th.an really exist*— and should, whenever resorted to by directors and nmnagers, be strenuously 'Opposed by both auditors and shareholders. It may be that all their traii.8action8 during the half-year have been entered into under rates ranging from 6 to 10 per cent, and yet, when they make up their final accounts, to be laid before the shareholders, they, for the first time, base their calculations on the lower rate of 5 per cent, for the purpose we have mentioned. We never .hear ofdiredors and managers commencing to rebaie their hills m Bper ceM. ai a time when the Bank minimum is only 2 or 3. The only .sale rule is to' calculate the rebate according to the .Bank, rato^ at th.e date to which the accounts are made up. GENERAL BALANCE SHEET BY HEAD OFFICE. S3 And another still more objectionable practice exists in making up the Profit and Loss accounts of some of the Indian and other colonial and foreign banks. The head office has a certain amount of bullion, of Government Securities, and of bills (after allowing for rebate and drafts) in the hands of the branches, and vice versd. The bullion and Government Securities have not been sold, and the bills are not due and may at maturity he dishonored^ yet the managers calculate the profit they may look forward to on such funds, as if it had actually been realized, and pass the same to the credit of their Profit and Loss account. This is precisely the same as if a draper or grocer, at the end of the year, calculated a profit of 25 per cent on his stock of goods on hand, and added the amount to his actual gains, flattering him- self and his friends on the success which had attended his busi- ness. This system of anticipating profits, or, what is still worse, of estimating as profit what may eventually turn out to be loss, must be condenmed in the very strongest terms. Nothing should be taken as profit, until positively ascertained and realized — ^and no estimate should be even made on actual cash in the hands of one branch belonging to another, or to the head office, until the same is actually remitted and the exchange fixed and certain. Such a course as that alluded to should never be sanctioned by any auditor, and shareholders would also do well to see that it has not been acted on in any company in which they are interested. Again, in some companies the managers press forward their accounts at the end of the half-year with the greatest precipita- tion, and without any exchange of these, either with the head office or branches, as pointed out in Sec. 6, so as to have an early meeting held and dividend declared. In such cases it is to be hoped correctness is not sacrificed to speed. There is, however, every probability that exaggerated estimates may be made of the profit to be realized from Bullion, and Government and other Secu- rities held abroad, that many of the entries in accounts so pre- pared cannot be responded to, and that sums affecting the Profit or Loss cannot have been carried to that account. As an early meeting, or even an early dividend, is of much less consequence than correct accounts, this system of hurrying forward the half- yearly balance cannot be approved of, seeing that it increases tf'''« GENERAL BALANCE SHEET BY HEAD OFFICE. CORRESPONDENCE. 35 the risk of having incorrect and incomplete accounts ; and share- holders would also act prodentlj in cautioning directors against sanctioning the practice. Take, for instance, companies whose chief business is transacted in India., China, Australia, New Zealand, South America, or other distant countries — in any such companies, shareholders eaimot reasonably expect accounts to be adjusted, audited, and otherwise in readiness for a general meeting in less than four or five months, and managers who, knowing how deceptive figures are — either to meet the clamour and unreasonable demands of a few of their proprietors, or to make an early shew of profit, or for any other cause, get their accounts closed upon mere " Estimates^'' and before they are in possession of the requisite mformation to enable them to do so, forget their duty, and do injustice to themselves, and yet greater wrong to their companies. Any reflecting person can see that accounts so prepared cannot be relied on for accuracy and truthfulness. And, lastly, shareholders should take particular notice, when their directors meet unpleasant questions, in regard to the accounts, by threats of resignation or other similar device. Whenever they stand high in public estimation, and bear a good reputation for respectability and honour, and before there is anything glaringly wrong in their management, this is the most frequent and successful way of getting quit of troublesome enquiries, and shareholders would act wisely and properly, both towards themselves and their directors, to take the latter at their word, and accept their resignation. They may rest assured that, whenever this expedient is resorted to, the sooner the management of the company is entrusted to other hands the better, and it will not give the proprietors much trouble to select a better board than that ivhich prefers resignation to affording information on the subject of the assets and liabilities, or the fixpenses, and the profits and losses, of the Company. VIIL— CORRESPONDENCE. It will always be found useful and conducive to the easy and correct working of the business of the different oflices of a company to have the Letter Books kept in gooii and regular order, and also (for reference at after periods) to have correct indexes of the same, which, as regards the Head Oflice and the more important of the Branches and Agencies, ought to embrace, not merely the names of the parties to whom letters are sent, or from whom letters are received, but also the different subjects referred to in such letters. Books should also be kept in which all letters received or despatched may be entered at the time of dehvery or transmis- sion. Letters from the Head Ofiice and Branches, and any important agencies, should be gummed in books kept for these (one for each), or bound up at the end of each year, and the general letters regularly endorsed and bundled up, — the endorsations con- sisting of— 1. Year. 2. The name of the party from whom received. 3. Date of letter. 4. Date of receipt. 5. Date of answer; and 6. Abstract of the contents, numbering the same 1, 2, 3, &c. For those from the Head Office, Branches, and Agencies, mdexes as above-mentioned ought also to be kept. I i 1 1 36 REGISTERS' OF SHARBHOLDEM AHD TRANSFERS. IX.— REGISTERS OF SHAREHOLDERS AND TRANSFERS. Orif ifial mr Submqnent Imues of Shares. 1. On shares being allotted,, and the deposits paid on the iame, the Register of Shareholders should be made up. Before the share eertificates are given up, the party who has paid the deposit must sign the office copy of the articles of association for the m.iinl>er of shares allotted to him. If he live si a distance, or is unable, through illness or from any otlier sufficient cause, to attend at the office to sign, a book-copy of the articles may be forwarded by post, or given to his agent, to be signed on the last page in. the presence of a witness, 2. The shares must be entered in the Receipt Book, and fligned for by the applicant. X The receipt for the deposit given by the company's bankers must always 'be given up on delivery of the certificates. TVmwfers. 1. On transfers being lodged far registration, care must be token to see that they are correctly written out, and tliat the names and descriptions of the transferror, transferree, and wit- nesses, and the dates, Ac, are fiUed in, 2. The certificates should he left, and the numbers agreed ■with those in the transfer deeds. 3. The registration fees, fixed by the articles of association, should be paid when the transfers are left., 4. Tlie name of the broker, or other party leaving a transfer, should be written on the back of the same, for after reference, if necessary. 5. Transfers should be left for a few days for approval by the board and registration, before the share certificates are returned. i. Com,pani,e8 have generally particular forms of transfers; but in London it is al,way8 advisable also to accept transfers on the ordinary form,s in use on tlie Stock Exchange. REGISTERS OF SHAREHOLDERS AND TRANSFERS. 37 Before heiny laid before the Board. I. The Transfer Deeds should be numbered consecutively. 8. A marking should be made on the back of the transfers, to shew if the transferree is a new shareholder, or already on the register, — also the register folio of the transferror. 9. The transfers should then be entered m the Register of "Applications for Transfers," laid before the board, and, if approved, initialed by one of the directors. 10. Notice should be sent to the transferror of the lodgment of the transfer, in case of any irregularity. On the Transfers being approved by the Board. II. An entry of the same should be made m the "Register of Receipts for delivery of Share Certificates." 12. Transfer certificates should be made out and signed by the manager or secretary, and attached to the share certificates. 13. The transfers should be entered in the " Register of Transfers." 14. Also in the "Register of Shareholders," — both transferror and transferree's accounts. 15. If a new Shareholder, the transferree's name must be entered in the Shareholders' Address Book, and if the whole shares in the name of the granter have been transferred, his name must be struck out of this. 16. An endorsement should be made on the back of each transfer of the entry in Register of Transfers, and of the date of the same, and this should be signed by the transfer clerk. 17. After calls have been made, transfers cannot generally be passed till all calls have been paid on all the shares standing in name of the transferror. 18. Transfer fees should be passed through the General Cash Book to "Transfer Fees" account m General Ledger, at the end of each month. Balance of Register of Shareholders. This must be made up half-yearly or yearly, to be checked by the auditors, along with the other accounts of the Company. The transfer clerk should, however, from time to time— say monthly or quarterly— make a rough balance for his own satisfaction. MISCELLANEOUS. MISOKLLANEOtrS tjH I 1 f I r X.—— MISC ELIj ANIEOIJS. 1. Copies of Articles of AisociEtion to be supplied to share- liolders on payment of Is. Companies' Act, Sec. 19. 2. Register of members to be kept at office, open to inspection of members free, and to public on payment of Is. Copies to be furnished to members or public at 6d. per 100 words. Penalty in defaidt, £2, and £2 a-day during refusal. Sec. 32. 3. Register of members may be closed for 30 days in each year. Sec. 33. 4. Notice of increase of capital and members to be given to registrar within 15 days. Penalty in default £5 per day. Sec. 34. 5. Shareholder's liability continues for 1 2 months after name taken off register. Sec. 38. 6. Company must have a registered office. Penalty £5 per day. Sec. 39. 7. Notice of same, and of changes therein, to be given to registrar. Sec 40. 8. Name of company to * be affixed on outside of office, and OB all documents issued by them. Sec. 41 9. Register of mortgages must be kept, and to be open to inspection of members and creditors. Sec. 43. 10. Before commencing business, and on first Monday in February and August, statement D to be affixed to offices and branch offices {uide Act, Sec. 44, and page 928; also Appendix), and to be supplied to creditors and members on payment of 6d. Penalty for non-compliance, £5 per day. 11. Companies not having share capital, to keep register of directors and managers, and send copy of same to registrai*. Sees. 45, 46. 12. Companies must hold a general meeting, at least, once a-year. Sec. 49. 13. Special resolutions to be forwarded to registrar within 15 days, under penalty of £2 per day. Sec. 53. 14. Notices, Ac, to be served on C'ompany at registered office. Sees. 62, §3. 15. Recovery of penalties. Sec. 65. 16. Minutes of meetings of directors and shareholders to be signed by chairman. Sec. 67. 17. Power of Company to refer matters to arbitration. Sec. 72. 18. Bills of exchange — 1. On receipt of these, they must be presented for acceptance, and, if not accepted, duly protested. 2. On a bill falling due, it must be presented for payment, — whether accepted, or protested for non-acceptance. If not paid, it must be protested, and by first mail returned to the remitter with the protest, and the amount and charges debited to his account, or a draft passed on him for the same. 3. Should any bills remitted to branches or agencies be returned, protested for non-payment, notice must at once be given to all the parties liable on the same, and a claim made for the amount, with exchange, interest, commission, and charges. 19. Commission Collecting Bills. — If remitted in bank's own draft, ^ per cent. If in other drafts, 1 per cent. — also postages. 20. Charges Payable on Dishonoured Bills. — 1. Postages. 2. Exchange, at rate current, at place and time of bill falling due. 3. Interest. 4. Commission, 1 per cent. 5. Charges of protest. 21. No days of gi'ace allowed on bills payable in France. 22. Bills of exchange, and promissory notes, and bills of lading cannot be stamped after being signed. 23. A bill falling due on a Sunday must be presented on the preceding day. 24. Drafts on branches and agencies. Forms of these will be found in the Appendix. In writing tlieni out, care must be taken that the date, amount, and name of the payees are properly filled in, that they are drawn on the proper branch or agency, that there are no erasures, and that the same are on the proper stami3s,and they must be duly advised to the drawees by the first mail. 25. Commission usually charged by London bankers for accej)ting drafts of Indian banks, J per cent. 40 MI8CB.LLANE0US. 26. Biils of Lading, — ^Tliese are the documents or receipts granted by captains for goods shipped by their vessels. Mer- chants and bankers taking the same must see that they are properly illed up and signed, and correctly describe the goods shipped, the packages, and the marks and numbers. 27. Policies of Insurance. — Merchants and bankers, on taking these, must also see that they are properly filled up and signed, and correctly describe the goods in the same way as in bills of lading. 28. Policies executed abroad must be stamped within two months after being received in United Kingdom. 28 and 29 Vict, cap. 96, sec. 15. 29. Adhesive stamps may be used for proxies or voting papers, but must be cancelled by granter writing his name or initials across stamp and date of meeting. 24 and 25 Vict., cap. 91, sec. 27, and 27 Vict., cap. 18, sec. 14. 30. Proxies available for voting at one meeting or adjourn- ment thereof, but cannot be stamped after signing thereof. 21 Vict., cap. 22, sees. 6 and 7. 31. foiled Stamps. — Application for exchange must be made within six months. 32. Foreign JSiamps. — ^Discount of lOd. per £ allowed on £2 and upwards. 33. Deeds must be stamped within two months after execution. 34. Vouchers should be reffidarly bundled up under separate heads, or gnm„.ed in books kept for the purpose. 35. No one in the service of a bank or other company should be allowed to overdraw his account. 36. Cash should be checked by the managers weekly. 37. Bills and Government and other securities should be kept under the charge of the managers. M*-« FOEMS AND PAETICULARS OF BOOKS. 41 APPENDIX. 1.— FORMS AND PAETICULARS OF BOOKS. \ Wf Fol. 1. Dr. Cash. Contra. Cr. Fol. 1. 1 Particulars. S Int.Exch., Brokge., Com., Sue. Amounts. 1 Farticulara. Int.,ExcK., Brokge., Com., &c. Amounts. Fol. 1. Dr. L. and W. Bank Cash Account. In ammnt with 0. B. C. Cr. Fol. 1. 1 Particulars. t Int., Exch., Brokge., Com., &c. Amounts. Particulars. i Int., Exch., Brokge., Com., &C. Amounts. Fol. 1. Dr. Journal. Contra. Cr. Fol. 1. 1 Particulars. • •s Cm Int., Exch., Brokge., Com., &c. Amounts. FarticularB. .j Int., Exch., "3' Brokge., fej Com.,&c. Amounts. Fol. 1. Dr. Day Book. Contra. Cr. Fol. 1. Ledger Folio. TotaL Journal. Cash. Titles of Accounts. Date. Ledger Folio. Cash. Journal. Total. 42 FOEMS AND PAETICULABS OF BOOKS. FORMS AND PARTICULARS OF BOOKS. 43 I WdL 1. GENEEAL AND OTHEB LEDGERS. Capii^d (or other) Account. Data. FwticiilMt. Dr. Folio. Dr. Cr. or Cr. 1 Balance, Fal. 1. Ik'gister of Deposits. Fol. 1. Date. No. In whose favor. Term. II Amount. By whom Receipt uigned. ni •a «»■ o*S 1 1 fl • •a 1 « . 4 So, s Agent. Accot. Foi 1, i?i7fe q/* JEicchmiffC Purchased and Remitted. Fol. 1. When ItecciTed or Pur- chased. d i • s a I. •a 1 1 1 ?? Exchange. -2s 'l * ^1 First Remitted. Second Remitted. 1 S|2 u S Ite- ceived. Paid. o s < Date. To whom. Date. To whom. s JrOl. 1. BMs of JEeciaiijiB Meeeived from (Madras or ■ m * I tj S.|jO o I'M .Id 9 1'^ ► 8 3 " «i^ S 2 (Q fid £.2 a a o a ■ti Fol- 1. Pi CO Shipping Documents, S. D. Fol. 1 1' Ih-afis on a««f Oifeif (or Calcutta BraMh)^ as case may be. Fol. 1. By Whom. • o ^ 5 Exchange. ■ till d 1 — *i By whom signed. s* Received. Paid. o 1 5^ H 1 Agent. Accotmtant. ■ 1 , Fol. 1. Drafts hy Head Office {or Branch), or Bills Payable. Fol. 1. 05 "O CI I I 1^ o B "•=3 "s p. &3 a © g fl 1^ •s p. p Diaries or Daily Lists. Bills Receivable Fol. 1. Bills Payable. No. Acceptor. »w,o.„.,t i On whose Amount. \ ^^,^,^^^ When paid. No. By whom drawn. Amount. On whose account. When paid. . Discount Ledger for Bills Beceivable. Page 1. A. B. Calcutta, or C. D. London or Liverpool. Wlien Discounted No. Amount. Payable. When or Received. As Indorser. As Drawer. As Drawee. When. Where. Paid. ■ Ilegister of Shipping Documents Inwards. 6 E« I o u w I o S s g O §(M a Em 5 1 S p Q o 2 S a P^l ^' Register of Shipping Documents Outicarda. §« % te 8 S i o S 2 Particulars. B o i d {25 Amount, I Amount of Invoice. Insured for. Documents. When dispatched. To whom. ilii'ilw' FOKMS AMD PAETI€ULABS OF BOOKS. Megister of Itmmmm$, When ' ellMted. 0fflC6. Pmrtlcularo. No. of Policy. Amount Initured. Bate. Fremiom. Stamps. When paid. Remarks. Segister of Powers ofAttoniei/, Probates, &e. When, Mgcd. Hob. By whom granted. In whoso ii¥or. Date of power. Nature of the power granted. Remarlcs. i2(!$Ml«r of JSkeurUieB, i o 1 t tH A 9 1 vfts a P s Remarks. -ffigmafwrc Book of Depositors. .jPftte. By irboB introduced. Name in foil. Address. Profjession. Signature. MegiOar of Credits and Circular Notes. In whom)' ii¥or. Nos. Amount. For what term. When paid. POEMS AND PARTICULAJEIS OF BOOKS. Advice Booh. 45 Date. From whom ReceiTed. Subject. To whom commtmicated. When. Purchases (or Sales) of Securities. When order received. From Whom. Particulars. Amount. Purchases (or sales) effected. By Whom. Price. Amount as per Contract. Dae. Paid. • Ajjfplications for and Allotments of Shares. Date. No. Name. Residence, Profession, No. of Shares applied for. No. of Shares allotted Deposit. IstCaU. Remarks. Register of Proxies Lodged. Granter. Date. In favor of. Register of Shareholders of the A. B., Merchant, No. Bank (or other Company). Hope Street, Liverpool. i Folio Register of Transfers. From or to whom Transferred. i Dr. Cr. Balance. & Shares. Paid up Amount. Shares. f^'"^ "P Shares. Amount. I Amount. Cr. Shareholders' Addresses. Name. Profession. Address. "*' 46 FORMS AND PABTICULAKS OF BOOKS. FORMS AND PARTICULARS OF BOOKS. 47 AfpMcmtwmJbr 'T¥amfers, or Li$t of Transfers lodaedfof nyproval of Bimrd. ( ' Mo. Date of Appli- cation. Appll. cant. i m t \ Nos. 1 1 Trans- liBffor. 1 Trans- ^^ 1 Con- sider- Stamps. ation. 1 Fees. Remarks. . MegiMer of Transfers of the Bank {or other Company.) Transfera Eegifctered. Date of • 8 8 FoUo. CO 1 Distingaisliing Nos. of Shares. 1 2 1 1 0, 1 t Fk^*:. mM Itegis- s tration. g i !^ Uonsid- Mo. Transfer Deed. 2 'S c From To eration. Mempis for Delivery of Share Certificates. Bngisler lo. Name. Address. Ledger Folio. No. of Shares. Distinguishing Nos. of Shares. Date of DeliTcry. Signature. From To -i. _ _ CtM Begister. 1st Call £ per Sliare, made Notices issued 18 18 Payable 18 Mo. Manie of Begister SharolMider. Folio. Mo. of Sliares. Dtittngciishing Mo. Amount of Call. i a I S, ' Remarks. From To d x: ^ i 1 ' t t ll ' REGISTER OF SHAREHOLDERS. Anmtal List of Shareholders. Summary of Capital and Shares of the made up to the day of 18 Nominal Capital £ , divided into Number of Shares taken up to the day of There has been called upon each Share £ Total amount of Calls received . . . . £ Total amount of Calls unpaid . . . . £ Company (Limited), Shares of £ each. List of Persons holding Shares in the Company (Limited) on the day of , and of Persons who have held Shares therein at any time during the year immediately preceding the said day of , showing their names and addresses, and an account of the Shares so held. Folio in Register Ledger, contain- ing particulars. Names, Addresses, and Occupations. Surname. Christian Name. Address. Occupation. • m Oh Second Page of Folio. Account of Shares. • Shares held by existing Mem- Additional Shares held by existing Members during preceding year. Shares held by Persons no longer Members. 1 bers un the day of Number. Date of Transfer. Nnmber. Date of Trans£er. i 48 BEAlfCH WEEKLY BALANCE SHEET. 1.— BRANCH WEEKLY BALANCE SHEET (also appUcable to Head Office). Jhtraet No. 1/1. TJie 0. B. Madras Agency. WetMj Abstract of Tiranaactioms, and Balance Sheet of General Ledger, ending 18 Fol. Titles of Acconnti, Balances Dr. Balances Cr. 1 Branch Capital ■ Heiid Olice, Cash Acct Bills remitted to London ... ... .. Transfer Drafts remitted to London Government Securities remitted to London Drafts on Head Office Drafts on L. J. S. Bank Transfer Draft sonHeadOffice Balance, Dr. or Cr. Bombay Agency, Cash Acct. Bills (or Gov. Sees.) remitted to Bombay Transfer Drafts remitted to Bombay Drafts by Madras on Bombay Transfer Drafts by Madns on Bombay ... Balance, Dr. or Cr Manager at London, Cash Acct London Bills for Collection Bullion (or Gov. Sees.) received for realization London Drafts on Madras outstanding ... Transfer Drafts remitted for Collection ... Do. on Madras outstanding Balance, Dr. or Cr Agent at Bombay, Cash Acct B ombay Bills for Collection * Bullion (or Gov. Sees.) received for realization Bombay Drafts on Bombay outstanding ... Bombay Transfer Drafts remitted for collection Do. on Madras outstanding ... ... Balance, Dr. or Cr. Dr. Cr. 8 S 4 S i I 8 9 10 11 12 13 14 15 16 17 1» 19 <* SO 21 22 28 24 25 t i 26 27 28 29' M' 81 83 88 84' Current Accounts ... ... ... ... ... Deposit Accounts ... Miscellaneoas Bills for Collection Loans Payable Bills Payable, Head Office Drafts on Madras (also T] Bombay Drafts on Madras (dc Bullion Account Government Securities , Loans Eeceivable • • • •• • •■« ••« ««» ••• •• • • « • r. Drfts.) ... ••■ ••» •*■ «•• • • ■ •» w Forward BEANCH WEEKLY BALANCE SHEET. 49 Abstract No. 1/1. TJte O.B. Madras Agency. Weekly Abstract of Transactions, and Balance Sheet of General Ledger, ending 18 (ContiniiedJ . Fol. 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 62 53 54 Brought forward Bills Receivable, Head Office B. R. Bombay B. R B. R. in return of Funds ... B. R. discounted Past Due B.R Miscellaneous B. R. House Property Acct. Office Furniture Acct. Oiiamps... ■•* «*• ... ... Stationery ... ... Profit and Loss Accounts, viz.. Exchange acct. .. Interest and Discount acct. Commission acct Charges acct Profit and Loss acct. Adjusting acct Balance Cr. Preliminary Expenses acct, Suspense acct. Dividend acct. Cash, Bank of Madras AX L^mce ... ... ... ... Balance per Cash Book Balances Dr. Balances Cr- ■ • • ■•• • • • •• • •• ■ ••■ • a • «••' ••• ••• a«« ••• •• • ••• • «■ • "• «•• ••• « •• •• • • at •• • Dr. Cr. je acct. ... « • ■ • • • • • • *• • «• • • * ■ • ■ « • • ■ • aw a a • «• a • • ■ ■1 i We hereby Certify that the Balance stated in the foregoing Abstract, and the Cash, Bills, and Securities on hand are con-ect Manager. Accountant. Bills of Exchange PitrcJiased and Remitted. When Purchased. No. Drawer. 1. British Bills. 2. Inland Bills. Drawee. When » Payable. -S Term. Amount. *5j Exchange. When due. Bills Receivable Disc unted. Date. No. For whom Discounted. On whom Drawn. [ Date. Term. Amount Kate. When due. B 50 BBAHCH WBKKLY BALANCE SHEET. BRAKCH WEEKLY BALAJ^CE SHEET. 51 BMs MecdvcMe m Metum of Funds. Wim recelTei,. :So. Fram whom 'NiMtTOd. When due. Amonnt. Rwi Dm BUb, When dw. Wwm wbom receivdl* On whom drawn. Amount. Drafts Draicn. Bute'. ' No. On whom drawn. In whose favor. Tenu. Amonnt. Kate. Exchange. When due. .Loans Granted, When granted. Ko. To whom, granted. Term. Amount. Bate of Int. Securities. lb each of fht ahove may he addcd^ if thougJd ncces^wy, a *• Paid Reffister," shewing Date. No. Amount. Qom^mment Seamties Rtrekamd, Deicrip-I Par Cost. lion. Value. Bate. Amount. Hour dii'poBcd of. Gwemment Secttrities sdd^ or remitted for Sale. Descrip- Par aon. Value. Original Cost. Proceeds To whom of Sale, remitted. !i In some of the Indian, Colonial, and Foreign Banks, there is also appended to the Weekly Balance Sheet — 1. Summary of the Liabilities payable on demand. 2. Ditto of Cash and Funds immediately available. 3. Statement of Government Securities belonging to the Company. 4. Ditto, held on account of Reserve Fund, and 5. Ditto Deposited for Safe Custody. E 2 .1 Dft BRANCH HAIF-YKAELY BALANCE SHEET. 3. BALANCE-SHEET OF THE MADEAS BBANCH Jbr ihe Edf-year ending BRANCH half-yearly BALANCE SHEET. 63 LuMitiea. To Branch Capital To This Branch's Aect. with Head Office. Head Office — Casli Acct Drafts on Head Office Bo. on Union Bank of London Transfer Drafts on Head Office liiinageratLondoii—Casli Acct. ... ... --- , ••• ^ •• Bils for CoUectioii acct., London Office To MnmAm tmd other Banks' A(xts. with this Brameh ^ ^ Maaager at Bombay ... Calcutta... Total Bombay Brancli... Calcutta Brancli Bils received for Collection. Acct. Bombay Calcutta ... Local Bifls for Collection. Acct. Bank of Bengal London and Dellii Bank To Current Acmimt$ deposit Accounts Bilk Fayahle jSmi^mw Acct. Aj^^miv^ Acct. And any otliers. ••• ••• Casli. Drafts. Transfer OF THE C. M. BANK. Slat December, 1865. Cr.' Msets, .•• XliS. •*• ••• By Tills Branch's Acct with Head Offke Bills remitted to London for Collection ... Transfer Drafts' do. do. Manager at London — Cash Acct Drafts drawn by Head Office This Branch's Accts. with Branches and other Banks in India ... Bombay Branch ... Calcutta Branch ... Total Drafts drawn by Branches, viz.: — Bombay Calcuttia . . By Bids Purchased, hut not Bemitted Local Bills Receivable Local Bills Discounted Past Due Bills BiMs lieceivable Government /Securities Miscellaneous Securities ... Overdravm Current Accounts Bank Premises Office Furniture JSus^icnse Acct. Aajusting Acct. By Cash on Hand Cash at Bank of Madras • •• •• • Cash. BiUs. T.D. remitted. • •• ••• ••• E. E. C. M. Bank, Madras, 31st December, 1865. Manager. Accomitant. 'i !ll 64 ABSTEACT OF BBANCH FE«FIT AHD LOSS ACCOUNTS. Dr. 4.— ABSTRACT OF PROFIT AND LOSS ACCOUNTS, Slat December, Interest and IHscmmt To Amount paid since 30tli June, 1865 Rs. To Amount credited to London Office acct To Adjusting acct. of Interest for amount due on Deposit accts. at this tl«lilCll' •«• •#« «»■ ••• M«* •«• ••■ ••• ••• To Do. do. paid on Current accts. at tliis U'CwuC! ■••! •«• ••• •«« wwi ••• •«■ ••« ■••' To Adjusting acct. of Discount for Rebate on Local BiUs not due ... To Do. do on Bills remitted to Head Office and Brandies not due To Profit anti Lobs acct. for Balance Rs. Commhaion To Amount paid since SOtli June, 1865 To Profit and Loss acct. for Balance I Bs. Bs. Exchange To Amount paid from SOtli June to 31st December, 1865 To Profit and Loss acct. for Balance ., - Rs. Rs. General Account of To Salaries, &c. — 1. Directors. 2. Manager. 3. Accountant. 4. Other Officers. 5. Messengers • •■ Rs. To Rent To Postages « »• To Printing and Stationery ... •••' To Advertisements • * w To Mis<*ellaneou8 Expenses... • •« Rs. Abstract of Adjusting Abstract of Profit and Loss To Interest »ad Discount aect. for B'Slasw To Commission aect. for Balance To General acct. of Charges for Balance ... To Manager at London Cash acct. for Balance Rt. Rs. ABSTRACT OF BRANCH P<|PIT AND LOSS ACCOUNTS. 55 MADRAS BRANCH. THE C. M. BANK. Cr. 1865. Account, By Amoimt transferred from Adjusting acct., 30th June, 1865... By Amount received since 30th June, 1865 Rs By Profit and Loss acct. for Balance ••> ••> •Rs. Account. By Amount received for half-year, from 30th June to 3l8t Dec., 1865 By Profit and Loss acct. for Balance • •• •• ■ • «• I Rs. Account. By Amount received since 30th June, 1865 ••• ■#• ••• «• Rs. Cliarges. Account. By Interest acct. for Interest due on Current and Deposit Accounts ... By Discount acct. for Rebate on Local Bills discounted not yet due ... By Discount acct. for Rebate on Bills remitted to Head Office and Branches not due ... ... ... (Also Bank Commission for accepting Drafts, if any.) Rs. Accounts. By Transfer Fees By Interest and Discount acct. for Balance By Commission acct. for Balance By Exchange acct. for Balance Rs. Rs. Manager. Accountant. 56 HEAD OFFICE GENE*:L BALANCE SHEET. HEAD OFFICE GENBRAL BALANCE SHEET. 57 Ijf« 'JLr Jl m 6.— THE CHINA Balance Sheet made up to Authorized 50,000 Shares £20 each . . £1,000,000 Issued 25,000 £5 per Share paid up 125,000 12,500 £2 ditto . . 25,000 To Current and Fixed Depositg, Bills Payahle, and other Liabilities To Bebate and Commission Adjusting Account For Amoimt of Rebate at per cent., and Commission reserved out of Proflts, to be carried to credit of next Profit and Loss Account . . . • TTn w\ t*Q,£*T"vp' r' n n fi For Premiums realized on part of Second Issue of Shaatm . . To Pratt and Loss for Net Profit Bills Discounted but not matured at 80 June Projit and Lorn For the half year ending To Interest on Capital to 31 December, 1863, declared at last meeting . . . . ■ . ■ • • • • • • • • » To Income Tax To Bebate and Commission Adjusting Account for Bebate and Com- mission on Cuixent Bills and Drafts To Beserve against Bad Debts To 'General Charges of Head Office and Branches To Balance being Net Profit £ f Manager. Accountant. BANK. dOth June, 1864. Or. Assets. By Cash at Bankers and on hand £ By Bullion in India and in transitu By Government Securities . . . . . . By BiUs Receivable, Loans and other Assets (including £ of un adjusted Balances between the Branches) By House Property and Office Furniture By Preliminary Expenses Account. SOth June, 1864. Cr. By Balance of Profit at 31 December, 1863 £ By Rebate and Commission Adjusting Account at 31 December, 1863 By Gross Profits at Head Office and Branches, after allowing for interest on fixel and Current Deposits } Chairman. Directors. We have examined the above Balance Sheet and Profit and Loss Accoimt, and compared the same with the Vouchers in London, and find them correctly stated. } Auditors. Professional Auditor. 68 KXWJOf ATORY 8TATKMEHT OF LIABILITIES AND ASSETS, AND 6.— EXPLANATORY STATEMENT OF 1. Heed LiaMlitim 2. Mml Assets Giving f uH particiilars, as appearing in tlie Head Office and Branches Balance Sheets, of — 1. Capital Account. 2. BUla Payable. 8. Current Accounta. 4. Fixed Deposits. 5. Sundries, or Miscel- laneous Accounts. 6. Bebate and Commission Account. 7. Re- serve Accounts against Losses and Bad Debts ; and 8. Profit and Loss Account if Balance be at Credit. In this must be included all Bills Payable in transitu at the end of the half-year... 8. Credit Aemunts Mbminal, Or, W&mimai LiaMdim. Giving full particulars, as above, of — 1. Cash. 2. Bullion. 3. Bills Receivable, including those in txansitu at the end of the half-year. 4. Sundries, or Miscellaneous Accounts. 5. House Property. 6. Office Furniture. 7. Preliminaiy Expenses ; and 8. Profit and Loss Account, if Balance be at Debit Giving full particulars, as above, of all Credit Accounts between the Head Office and Branches, and between the Branches themselves 4. IMnt Aecomnis Mbmmalf Or JTmitiMil Asmts. Giving full particulars, as above, of all Debit Accounts between the Head Office and Branches, and between the Branches themselves 7.— GENERAL PROFIT AND LOSS ACCOUNT, FOR THE Dr. Cr. To Balance, from Slst December, 1863 To General Charges To Losses, per 1. Commission Account. 2. Interest and Discount Ac- count. «5. Any otners ... ... ... ••• *.. ... ... To Preliminary Expenses for amount written ofF To Bank Premises, amount written off To Rebate and Bank Commission Account To Losses on Securities To Estimated Loss on Bills and Loans jsaxances ... ... ... ... ... ,,. ... By Rebate and Conunission, from 31st December, 1863 By Profits, jjcrl. Exchange Account. 2. Interest and Discount Account. 3. Commission Account. 4. Transfer Fees Account. 5. Any others By Reserve Fund — Premium realized on New Shares JDlUclIlCcB M«* «t» ••• •>• ••• ••• «■■ GENERAL PROFIT AND LOSS ACCOUNT. 59 LIABILITIES AND ASSETS. Head Office. Bombay. Calcutta. Madras. Totals. « ^ i HALF-YEAR ENDING 30th JUNE, 1864. Head Office. Boml)ay. Calcutta. Madras. Totals. • 1 i 60 PAST DUB BILLS Olf HAND. FORM OF BALANCE SHEET APPENDED TO COMPANIES' ACT. 1862, 61 8.-PAST DUE BILLS ON HAND AT 30 JUNE, 1864. Affi06pton> Due Date. London. Bombay. Calcutta. Madras. Name. Addnes. If any Bills hm& been dishonored between tbe close of the half-year and the closing of the Totals. Amount received 30 June, 1864. Amount received from IJuly to 1 October, 1864, (date when audit closed). Estimated to be received. Estimated Loss. From Produce. FromDividend. Totalf. Audit a similar statement of these should also be made up and the loss provided for. 9.~F0RM OF BALANCE SHEET APPENDED TO COMPANIES' ACT, 1862. Dr. I. Capitai— Bakmee Sheet of the Company Cbp'tel tmd LidMities. n, IM>t$ and LieMi ties of the Company i I VI. Mmerm Mt»d. YH. FmfiitmiLim Cmimgetd LiaMitm 1 2 S 6 6 Shewing The number of Shares The amount paid per Share If any Arrears of Calls, the nature of the Arrear, and the names of the Defaulters The particulars of any forfeited Shares — Shewing The Amount of Loans on Mortgages or Debenture jsonds ... ... ... ... ... ... The Amount of Debts owing by the Company, dis- tinguished — (a) Debts for which Acceptances have been given (b) Debts to Tradesmen for supplies of Stock in Trade or other Ai-ticles fc) Debts for Law Expenses [d) Debts for Literest on Debentures or otherLoans ^e) Unclaimed Dividends (f) Debts not enumerated above Shewing The Amount sot aside from Profits to meet Contin- Mti>'AJlCiZtii!< o •«• *•• ■•• *•• ■(•» ••■ Shewing The disposable Balance for payment of Dividend, &c. Claims Egainst the Company not acknowledged as ue Dts ... ... ... ... ... ... Monies for which the Company is contingently liable (c made up to 18 Cr. Property and Assets. £ 8. d. £ s. d. HI. Property held by Shewing the Company 7 8 Immoveable Property, distinguished— (a) Freehold Land (b) „ Buildings (c) Leasehold Moveable Property, distinguished — (d) Stock in Trade \Gj jflulXh ■•• ••• »•• ••• ... ••• The Costs to be stated with Deductions for Deterioration in Value as charged to the IV. JDehts owing to the Reserved Fund or Profit and Loss. Company 10 11 Shewing Debts considered good for which the Company hold Bills or other Securities Debts considered good for which the Company hold no Security Debts considered doubtful and bad Any Debt due from a Director, or other V. Cash and Invest- officer of the Company, to be separately stated. ments. 12 13 Shewing The Nature of Investment and Rate of Interest ... The Amount of Cash, where lodged, and if bearing jLntrcrcstr •«• ••• •«• «.• Mat »•• I FOBM OF STATKMB'NT D. C'URBENT ACCOITNT. 10.-FOBM OF STATEMENT D, APPENDED TO COMPANIES' ACT, 1862. Statement of the I. B. (Limited), made up on the day of 18 The Capital of the Company is , divided into Shares, of each. The number of Shares issued is Calls to the amount of Pounds per Share have been made, under wliich the sum of Pounds has been received. The Liabilities of the Company on the Ist of January (or July) were :— Debts owing to sundry persons by the Company. On Judgment £ On Specialty £ On Notes or Bills , £ On S,imple Contracts £ On Estimated Liabilities £ The Assets of the Company on that day were :— Government Securities (stating them) £ Bills of Exchange and Promissory Notes . £ Cash at Bankers £ Other Securities' £ If the Company has no capital divided into Shares, the portion of the statement relating to Capital and Shares must be omitted. ll.-ACCOUNT CURRENT. 3r. JSLnJut* In Account with CD. Cr. Farticalanoii botli sides to be oopiedfirom Ledger. E. E. London, 31st December, 1865. G. IF., Manager. ACCOUNT OF CHARGE AND DISCHAKGE. 63 12.— ACCOUNT OF CHARGE AND DISCHARGE. Account of Charge and Discharge Between The Estate of the late D. W. I. And The Executors acting under his Will, From 1st January to 30th June, 1864. Charge. To sums received on Capital Account. Specify Dates, Particulars, and Amounts... To Interest, Dividends, &c., partly Acct. Capital, and partly Acct. Widow To Interest and Dividends to be accounted for to Widow, in full To Miscellaneous Receipts Under each Branch specify dates, par- ticulars, and amounts ... Anion nt of Charge... Discharge. By Sums Invested on Capital Acct Particulars, &c., as above. By Payments to Mrs. D. W. I By Payments Acct. Children By Deathbed and Funeral Expenses By Miscellaneous Payments Particulars, &c., under each Branch as above. Amount of Discharge Abstract. Amount of Charge... Amount of Discharge Balance in favor of Estate carried to Credit of next Ajo^. This is a style of Account well adapted for Factory, Executry, and other similar Accounts, especially where these consist of a great number and variety of transactions, inasmuch as it shews them clearly and distinctly under separate divisions. m ■raTBEKST ACCO'UHT. ACCOUHT OP SALARIES. ACCOUNT OF directors' REMUNERATION. 65 18. INTEREST ACCOUNT. 16. ACCOUNT OF DIBECTORS' REMUNERATION. State of Periodiaa Interest arising on Account Current, or Account of Charge and Discharge, between W. C, Esq , of H , and J. W. L., SoHcitor. Dfttet. W. C, Esq., Dr. or Cr. Piindpiil Sams. m 1 9 10 10 Interest due by W. Cat 5 V Cent. Interest due to W. C. at 4 i^ Cent 1860. Janimry 1. 10. Cr. Cr. Dr. Cr. Cr. Cr. Df. Cr. £ s. d. 600 600 £ 8. d. 6000 £ s. d. 4600 m 1000 1500 10000 30. 500 1000 600 29 6000 14600 13 8i 1 11 9 13 8 £ 18 1 14. ACCOUNT OF SALARIES. Statement of Salaries payable by The M. and P. B., Limited, Month of Jiffluary, 1866. Mos. 1 2 8 5 ISttmm md Particulars. C. T., Manager N. H., Secretary ... W. W., AccO'Untant... M. H., Cashier P. C.jJimior Clerk... £ Per Annum. 3u 8« do 1000 500 300 200 60 2060 Amount Paid. £ 8. d. 83 6 8 41 13 4 25 16 13 4 5 171 13 4 Date of Payment. Receipts for Payments. n. III. IV. Statement of Remuneration payable to The Directors of the Australasian Bank, Lmiited, for Quarter, from Ist January to 31st March, 1866, and Of the Division of the same. Amount of Remuneration at the rate of £ per annum , at rate of Of which, payable to Chairman £200 per annum And to Deputy Chairman , at rate of £ per annum £ 8. d. 50 Balance divisible among Directors, according to number of attendances £ s. d. Number of Attendances, per Attendance Book, signed by Directors each Court day ... icliich I At £ each, amount to the above sum of , Amount of Income Tax payable on the above £ 4d. per pound , at the rate of: /Statement of Division of the Amount of Remuneration above specified :- Particulars and Number of Attendances, per Ledgt-r, by 1. A. P. W., Esq., Chair- man, 12 at £5 To which add above. 2. A. W. F., Esq., Dep. Chairman To which add above. . 3. H. H., Esq. ... 4. M. W., Esq 5. N. C. S Total amount of Remu- neration for above period Amount of Income Tax deducted Balance, being amount of Sums paid ... £ s. d. 60 50 Amount of Kemunera- tion. 110 Income Tax deducted. 3t/ 8. d. 1 13 4 Sums Paid. £ 1. d. 108 6 8 Dates of Payment. Signatures of Directors. 66 mvoiCES. ACCOUNT SALES. 67 16.— INVOICES. InToice of Bickages of WMte Shirtings of British Manufacture, shipped iP *' Merchant Prince," from London, and consigned to for account of 8D 1®— Particulars of Goods ^ Broker or Merchant's Invoice £ Charffe8. Custom House and Shipping Agents' Charges, P his account Carriage of Goods from Manchester '.'.'**;!." .' Freight, 6x , Insurance .',..'.'. Commission 2| per cent. . . . .* . * .' .' * .' . .' . . . * . . E. E. London, 10 June, 1866. A. B. & Co. Invoice of Bars Silver, shipped f P. & O. 8. K Co.»s Steamer, Ceylon," from Southampton, of 12 March, 1866, and Overland Route to Bombay, and consigned to for account of Standard Oz. ff annexed Statement of Particulars (viz. : copy of Broker's Invoice) at 5/1 £ /\ /LDB\ *" B / \/ . 1 1/40. 43 Boxes Bar Silver. Charges. Frcii,4it 2 per cent, on £ £ Boxes, Packing, B/L, Cartage, &c Brokerage I per cent Insurance Commission , '.'..... E. E. London, Marcli, 1860. Manager. Hide far Stamiardi/ig.— Multiply gross Oz. 896'5 weight by rate, divide product by 222— 7J result will be the difference, which sub- tract or atid, as the rei>ort may be either 6275-5 better or worse. i 448*25 , „, . 222 )6723-75( 30-287 worse. ■ j&flwijrfA— Wliat IS 8ti,mdju-d weight of • 6G6 Ingot of Silver weighing oz. H96/ij at rate of 7| worse. 637 XXrX 896-5 Gross weight 30-287difference worse Rule for reducing Stan^dard kilos, to Standard ozs. 31tIj oz. ecjunl to 1 French kilo, •or, 311 ks. etiual to 10,000 ozs. 1935 oz. 866-213 Standard 1776 1590 36 Standard.— To ascertain the weight of Standard Gold contained in any gross weight, the rule is to multiply the gross weight by the number of grains in the report, and divide the product by 88. The result thus obtained is the bettemess or worseness ; which, added to or deducted from the gross weight, gives the Standard weight. Thus, it is required to determine the quantity of Standard Gold contained in an ingot weighing 196-400 oz. reported better or worse 2| gralna^ 196-400 Gross weight. 2| Report in grains. i ! 8 392-806 — J 98-200 — 4 49-100 — i 24-550 88) 564-650 (6-416 528 366 352 <• 145 88 Oz. Gross weight 196-400^ Betterness .. _6^ ( if reported better. Standard.... 202-816) Oz. Gross weight 196400 Worseness . . 6*416 570 528 ^=,477 88 Standard. . . . 189 984 If reported worse. 17.— ACCOUNT SALES. Account Sales of received f " City of London," Captam Scott, from Calcutta, and sold for account of The Bombay Branch of the Delhi Bank Corporation, for Bill No. Scott, f> £ Particulars |? Broker's Account Sales £ Charges. Sums charged in Broker's Account Sales . . £ Commission 2^ per cent Postages E. E. London, 1 June, 1866. Managei. F 2 68 FOEM OP AGHMEM,ENT B.ETWEEN CX»,Ml:»AlfY AND OFFI€EBS. FORM OF AGEEBSIENT BETWEEN COMPANY AND OFFICERS. 69 18.-F0'MI OF AGBEEMENT BETWEEN CO'MPANY AND OFFICERS. Articles of AuRiSEMiaw made and entered into this day of 186i, Iwtween A- B, of of tlie one part, •ndtheC D Company, Limited, of the other part. Whereas it lias been agreed between the said parties hereto, that the said A. R shiill enter into the service of the said Company as Accoiintant (or Transfer Clerk) thereof, upon the terms and conditions hereinafter expressed. Now it is hereby nintually agreed by and between ■the parties to these: presente as foEows:— 1, 9i. Tlie Company laving taken into their service and employ the said A B. as (Accountant) of the Company In London, shall continue the said A B. in snch service and employ from year to year, (snbject only to the termination of this Agreement by notice in inch manner as h hereinafter mentioned). The said A B. engages himself In the service of the Company as (Accountant), to be subject always to such orders and directions as shall from time to time be given to the siid A. B. by the Court of Directors of tlie Compimy, or any Committee of the Directors of tlie Company, or other persons duly authorized in that behalf, from time to time unlll this Agreement shaU be put an end to, in manner aforesaid, and the said A. B. engages to employ himself as such (Accountant) as aforesaid, in such manner and subject to such rules and regulations as have been made, or may hereafter be made by the Company, or by the Court or Committee of Directors of such Company. The said A B. shidl and will faithfhlly and diligently employ the whole of Ms time in the service of the Company as such (Ac- countimt), in such manner as the Court of Directors or any Com- mittee of Dmjctors of the Company shall from time to time direct, and will in all tilings use his best endeavours and exertions to promote and advance the prosperity and success of the Company, and shall not be engaged either directly or indirectly in any other calling, trade or profession whatsoever. The salary of the said A B. shall be the sum of £ per annum, and to be payable monthly, to be calculated as from the ^J of 1866, when the said service of the said A B. commenced, the next monthly payment to be made on the day of 1866, all salary due up lo the day of 1866, having been paid by the said Company to the said A. B. 5. The said A. B. shall forthwith give and shall, during his contin- uance in the employ of the Company, continue in full force to the satisfaction of the Court of Directors for the time being of the Company, security of the amount of £ for the fidelity of him the said A. B. 6. The said A B. shall keep all the secrets of the Company, and shall not by any means directly or indirectly divulge, discover or make known to any person or persons whomsbever, the dealings or transactions of the Company with their Correspondents, Cus- tomers, or Connections, or any other matter or particular relating to the business of the Company, without the consent of the Court or a Committee of Directors of the Company. 7. In the event of the Court of Directors for the time being of the Company being desirous of terminating the engagement of the said A. B., and of such their desire shall give notice in writing to the said A. B., either by themselves or by their Solicitor, or other duly authorized Agent in that behalf, at any period of the year, or shall leave such notice at his last known place of residence in England, or leave the same for the said A. B. at the Chief Office for the time being of the Company in London; or in the event of the said A. B. being desirous to put an end to the agreement hereby on his part made, and of such desire shall give notice in writing to the Company, by leaving the same with the Chairman for the time being of the Court of Directors of the Company; that then and in either of such cases, and immediately fix>m and after the expiration of One Calendar Month from the giving or leaving such notice as aforesaid, the said engagement hereby made shall cease and be at an end. In Witness whereof, the C. D. Company have hereunto annexed their Common Seal, and the said A. B. hath hereunto set his hand the day and year first above written. i: Witness to the affixing of the Seal of the Company / \ W. T. and the signatures of W. J. and B. H. I ®®^ ) B. H A. T. F., Solicitor, Lombard Street, London. Witness to the signature of A. B. A. F. T., Merchant, Fenchurch St., London. -A. tit 70 FORM OF BOND BY OOMPAHT's OFMCBBS, m— FOBM: of bond by C0,MPANY'8 officebs. Kmow all men by these presenis,, tliat We, ,A- B. of in the County of . Gentleman, and C. D. of unci E. F. of are jointly and seTerally held and firmly bonnd to the Company Limited, in the sum of £ of lawful money of Great Britain,, to be paid to the Company, or to their certain Attorney, Saccessors or Assigns, for which i»ymcnt to be well and truly made, we the said A. B., C. IX and E. F., bind ourselves and every of us, and any two of us, our imd every of our heirs, executors and administrators, and every of them, jointly and sevendly by these presents, signed with our hands and iSealed, with, our Seals, this day of in the year of Our LohI 18®§., WnKKiAS the above bounden A, B. las been apiwinted to, and has accepted the office of Accountant in the service of the Company, at the oilce or (bank) of the Company, in London. ,Aiid whereas on the said A. B. being appointed, as. aforesaid, it was stipulated that lie with a Surety should enter into a Bond to the Company, in, the Penal Sum of £ .Aim whereas the said A, B. has submitted the names of the above named C. D. and E. F., as such Sureties to the Court of Directors, of the Company, who have accepted them, and the said C, D. and B. F. have agreed in part, compliance with the said stipulation, to join with the said A. B. in a ,Bond or Obligation in tlie penalty and to the effect above written, with such condition thereunder written, as., is hereinafter contained. Now the condition of the above written B.ond or Obligation is such, tliat if the said A. B. do and shall from time to time and .at aH times, while he shall con- tinue in the service and employ of the Company as aforesaid, faithfully and, honestly demean and behave himself in the execution of the duties of the said office, and also do and shall, when thereunto ,requi:red, render and give unto the Court of Dkectors, or other the person or persons by them authorized in that behalf, a just and true account of all moneys to be received by him and of all transactions entered into by him, for or on behalf, or on account of the Company, their Agents, Customers or Con- nections, and pay over aU such monies as shaU be received by him the Siiid A. B. on account of the Company, thek Agents, Customers or Con- nections, unto the Court of Directors for the time being of the Company, or unto the person or persons duly authorized by them in that behalf. Ahd also, if the said A. B. shall, on his ceasing to he such Accountant or otherwise as aforesaid, render and give to the Court of Directors, or other person or peisons as aforesaid, a just and true account of and pay and deliver over to such Court of Dircetors, or other person or persons tiforc- DECLARATIOX OF SECREllY. I I said, all and every such sum and sums of money, securities for money, goods, chattels, books, accounts, impers, writings and effects, as shall then be in or shall have come to liis hands, custody, power, or possession, as such Accountant aforesaid, or otherwise on account of the Company, then- Agents, Customers, or Connections, and shall not have been pre- viously accounted for, paid and delivered over; and in case of the decease of the said A. B. during the said service, if the executors or Administra- tors of the said A. B. shall fol-thwith after his decease render and give to the Court of Directors for the time being, or other the person or persons aforesaid, a just and true account of, and pay and deliver over all and every such sum and sums of money, securities for money, goods, chattels, books, official papers, writings and effects, as at the time of the decease of the said A. B. shall be in or shuU have come to his hands, custody or possession, as such Accountant as aforesaid, and shall not have been pre- viously accounted for, and paid and delivered over, then the said Bond or ObUgation shall be void. But if default f hall be made in the premises or any or either of them, then to be and remain in full force and virtue. In Witness whereof, »S:c. 20.— DECLABATION OF SECRECY. THE MERCANTILE ASSOCIATIOK, liOflJED. I, the undersigned, holding an office or situation in The Mercantile Association, Lunited, do hereby declare and pledge myself upon honor, solemnly and inviolably, as if I were sworn thereto, that I will observe the strictest secrecy on the subject of the Accounts of all Bodies or Indi- viduals dealing with the Company; on the subject of all transactions of the Company, of whatever description, with then* Customers, Correspon- dents, or Proprietors, or with any other Bodies or Persons whomsoever; on the subject of the Shares held by any Person or Persons whomsoever; on the Credit or affairs of all Bodies or Persons respecting which I may acquire information, through the business of the Associatibn, and on tlie nature or amount of the tmnsactions of the Company, or the posiiion of its concerns or affairs, in any respect whatever, excepting only such par- ticulars as I may be expressly authorized by the Court of Direct oi-s to disclose. 18 July, 1866. i i CAKDS. BOARD ABBAKGEMENTS. 21.— CAEDS. BOARD ARRANGEMENTS. C. B. Company. Ch. Bk. Botii of Bail^ f Attendance of Directors 1 January to 31 March, 1866. 10, Lombard Street. B'iMctoni. Jannarj. February. March. Deputy Chairman. Chairman. Tn. JML* O'* F. Th w Tn B. A. .... 6 19 31 13 26 11 24 W. T. M. 8. F. Th. W. A.W... ft July. C/. w 7 20 2 14 27 12 25 Th. W. Tu. M. S. F. Th. F.W... July. August. J? . w H 21 3 16 28 13 26 F. Th. W. Tu. M. 8. F. O.J... August. September. M. 9 22 4 17 2 14 27 S. F. Th. W. Tu. M. 8. H.J.... September. October. H. n. .... 10 23 5 18 3 16 28 M. S. F. Th. W. Tu. M. M.W... October. NoTCmber. R.F. .... 12 24 6 19 4 17 30 Tu. M. 8. F. Tb. W. Tu. R.F.... November. December. T. S. .... IB 26 7 20 5 18 31 Til. W. Tti. M. 8. F. Th. W.E... December. January. ■M- m Jk. m •••* 1 F. 14 27 Tb. W. 9 21 Tu. M. 6 8. 19 F. X« C* • « • « 2 15 28 10 23 7 20 S. F. Th. W. T. M. 8. W » V w • w • • 3 16 29 11 24 9 21 M. 8. F. Th. W. Tu. M. W. G 5 17 80 12 25 10 23 - CALCUTTA RAILWAY COMPANY. Old Broad Street. BO'ABD MxxTiNoa On every alternate Thursday at 2-30 p.m., as under:— July. August. September. 4 18 1 15 29 13 27 FlNANCl! COMMTTTBEB • On same days as above at 1*30 p.m. List of Dibectors. (Add this.) N.B. Any alteration in the above dates will be duly notified by Circular. BANK AND MERCANTILE SCHEDULES OF BILLS, ETC. 78 22.— BANK AND MERCANTILE SCHEDULES OF BILLS AND DRAFTS, AND PAPER FOR ACCOUNTS. The A. O. Bank, or Company. Hong Kong, Schedule of Bills remitted to 18 No. Dateof Porchaae. Last Endorser. Drawer. Drawee. Where. Term. Rate. Amount. Remarks. The H. J. Bank, or Company, Shanghai, Schedule of Drafts on 18 Date. No. Set. In favor of. Term. Rate. Amount. Remarks. The O. Bank, Limited. Branch Bills Discounted by for Branch. When Dis- comited. Branch Nos. Name. When due. Amonnt. Rate. Days. Discount. Remarks. The Branch of the 0. Bank, Limited, in account with the Head Office. Branch Cash Account. Dr. Or. Dr. The Branch in account with the London Office of the O. B., L., to 18 . Cr. Dr. side. Date. No. Particulars. Drafts Paid. Transfer Drafts Paid. Bullion. Sundries. TotaL • Cr. aide. Date. No. Particulars. Bills. Transfer Drafts Receivable. Bullion. Sundries. Total. iiiiiii I iii| II II I Il l j i i iii i Ill 1 1 i n iiii i ii ii i n i H Dr. Tim bankers' slips. ^ GENERAL ACCOUNT. Cr. Bimusli of the 0. B., L., in acct. with the Head Office. Brmieh Aecouni*. To BalttiiM of Cash Account To Draft Account ... To Transfer Drafts dnwn ... To Bakncft ... • •• • •• je s. d. Cr. By Balance of Cash Account By Bill Account By Transfer Drafts Bemitted By Balance ... Dr. £ s. d. Meekimge Operatiotia oi • fffiod Ofiice Actxnmts. To Balonct of Cash Account £ 8. d. By Balance of Cash Account £ s. d. To Bills Bemittdl hy Head Office... By Drafts by Head Office By BiUs Remitted to Head Office By Transfer Drafts Remitted to Head Office - To BalaniM .*• Cr. By Balance Dr. London, Ulli • Manager. Accountant. 23.— BANKERS' SLIPS. Wmm the B. of I, Limited, 8, Lombard Street. E,C., London, 18 Memorandwm, To BANKBBS SLIPS. 76 Ledger Folio. & Debit Ledger Folio. & Credit m 200 5 300 10 100 20 — 30 — 40 60 50 25 100 The 0. B., Limited, London, If The C. M. B., London, 1* 1,000 200 2,000 300 2,000 500 1,000 3,000 2,500 £10,500 London and County Bank Received back from the Union Bank of London. Unpaid for £ Koting £ Unpaid for £ Notint? £ 186 Due on Billfor £ Drawn by Upon Due on Lies at the Union Bank of London, No. 2, Princes Street, Mansion House. No Drafts will be received in payment of Bills, except upon Bankers eastward of St. Paul's who clear. Such Drafts must be brought before 3 o'clock, and will be sent to the Bankers attached to the BiU. N.B. — Please to call between 2 and 4 o'clock. Light Gold cannot be received in payment. On Saturdays, please call between 1 and 3 o'clock. 18 Bill Ch. Bk. £ Protest & Interest £ Re-exchansre . . . £ Commission . . . Postages £ £ n BAHILKBS BLIPS. BILLS PURCHASED. The Hindustan Bank. London, Bills purchased from BUls on at |? Rupee, margin Do. „ do. do. Examined, Accountanl ¥1Z. 18 ^ cent. Manager. The Bank of India. London, Bil of Exchange purchased firom Calculated A. B. Checked C. D. 18 Ho. Drawer. 'Drawee. Ifhere Payable. Amotiiit in Rupees. Amount in Par. Term. Exchange. Rate. Amonut Proceeds. jjeDit Remitted to Onbaei. Beceiyed London, 18 London, 18 To the Mercantile Bank of India. London. We beg to give you notice that we shall this day retire under rebate the undemoted Bill, with Shipping Documents attached. Applicants. N.B. Kotice of Withdrawal required by One o'clock. No. of Bin. Name of Ship. Acceptor. When due. Amount of Bill. ., Beltate Days at perctfnt... Balano e to he paid . . . . C Office hours from 10 to 4. Saturdays, 10 to 2. BANKEES SLIPS. 11 Union Bank of Australia, London, Local Bills discounted for Calculated R. H. Checked G. T. Acceptor. B. R.D. No. Amount Due Date. Days. Rate. Interest. Debit Private Bills Receivable Discounted for £ 18 Proceeds. Bank of New South Wales. Policy of Insui-ance eflFected by Assurance Company. No. Payable N.B. This Policy is retained in London, . with the Ih'aft Wanted, London, Wanted from the Punjaub Bank their Draft on at for Rs. payable to at the Exchange of per Rupee. Rs. L. B., Accountant. Calculated Checked 18 Applicant M.H. P.J. Amount. Term. Kate. Exchange. Amount Rupees. Par. Paid. Received. Received. Bank Notes . . £ Gold Silver Cheques Current Accounts. London, IQ Paid to the London and Westminster Bank the sum of for credit of Entered £ By ''JM BANKEBS^ SLIPS. The Imperial Bank. London, 18 Becelve tlie following Credit- iunouni ••,,••.., n Name of the Country Bank .. " By whom to be received By whom paid in Credits will not be advised the same day if paid in after 3 o'clock, or after 2 oVlock on Satuidaya DEPOSIT RECEIPTS.— Lodgements. 18 London, Wanted from The City Bank, Receipt in name of for £ aa a Deposit at the rate of per cent, per annum, to remain till notice of days (months), on either side expires. JB Cashier. . Depositor. or, Lodged on Deposit Receipt Account the sum of & by (or for) Signature. DEPOSIT RECEIPTS.— Withdrawal. London, To the Manager of The London Joint Stock Bank, Princes Street, Mansion House. Sir, I hereby give you notice, that on the to withdraw now at my credit on Deposit Receipt Account. I am, Sir, £ Your obedient Servant, I intend INTEREST ON INDIA GOVERNMENT NOTES. To the Cashiers of The Bank of England. I request Bills of Exchange for the Interest due on the under- mentioned Promissory Notes of the Governor General of India in Council. Date. Signature. Besciiptioii of Loan. Number of Note. Amoimt of Note. Interest Claimed. The Notes must be specially endorsed, and separate hsts lodged for each description of Loan. BAIfKEBS SLIPS. n o COUPONS. Imperial Turkish 6 per cent. Bonds of 1858. Dividends due 1st March, 1864. List No. 314. Payable 3rd March, 1864. Payable between 11 and 2 o'clock. Imperial Turkish 6 per cent. Loan of 1858. Negotiated by Dent, Palmer & Co. The holders of Coupons on the Bonds of the above Loan are requested to attend to the following form, and to leave theh- Coupons, with lists for examination, three days previous to calling for payment By whom presented Residence Date when left The Coupons are to be placed in theu- respective series in numerical order. Coupons are received and paid (on any day except Saturday) between 11 and 3 o'clock. Applications for Certificates for return of Income Tax must be made at the time of leaving the Coupons. Numbers. Half-year's Interest Due, 18 A £33 B £15. C£9 D£3 RECAPITULATION. A Coupons of £30 £ B Do. 15 £ C Do. 9 £ XJ , , . . , 1/0. U ...... ib Less Income Tax £ £ 8§ LETTEBS AND CIECULABS. M.— LETTEBS AND CIECULABS. The Company, 8, King William Street, London, 18 Dear' Sir, The favor of your attendance is requested at a Meeting of the Board of Directors (Meeting of the Financial Committee or Committee for General Purposes), to be held at 1.30 p.m., on Wednesday, the 30th current I am, dear Sir, Yours faithfully, Manaji^er. The Company, 13, Old Broad Street, London, 18 To the Directors of The Metropolitan Bonk, ComhiE Gentlemen, We have to request that you will be pleased to honor any cheques of this Company, signed by the Manager (or by two of the Du-ectors, and counter- signed by the Secretary). Ai|d referring to their signatures below, We are, Gentlemen, Your obedient Servants, JLiiite To whom addressed Securities To be transferred to The London, Company. 18 the to No. To Messrs. Gentlemen, Please purchase for following Securities, viz. : be transferred into the name of and hand me Contract Note for the same. I am. Gentlemen, Your obedient Servant, Manager. ' Date No. To whom addressed Securities To be transferred from LETTERS AND CIRCULARS. The Company, No. London. To Messrs. Gentlemen, • Plcjxse sell for following Securities, viz. : be transferred from the name of and hand me Contract Note for the same. I am, Gentlemen, Your obedient Servant, 81 18 the to London, ]\Ianai?er. 18 To Su-, Be so good as to pay to the Bank on tne 1st of January, 1867, my annual subscription of guineas to the Club, and the same amount on the 1st of January in every succeeding year until further notice. I am. Sir, Your obedient Servant, London, 18 Messrs. Please pay to the Bank on account of the Club the sum of guinea;^> op the 1st day of January next, and on every succeeding 1st day of January until otlierwise ordered. £ Signatm-e. Note.— This Cheque to be signed by the Member and forwarded to his own Bankers, if approved of. London, 18 The Oriental Corporation, London. I beg to acknowledge receipt of your Manager's letter, dated , advising that my Demand Deposit Account with your Bank had been made up to that date, and showed a balance in my favor of £ , which I have the pleasure to inform you has been found correct. I am, (fee. Received from the Oriental Corporation the Vouchers referred to in my Account above-mentioned. S9' 0£ LETTERS AND CIRCULARS. Bombay. No. London, 18 # To tlie Se<3retaiy of State for India in Council. Agreeably to the terms of your Advertisement, I hereby beg to tender for the sum of Rupees in Bills on Bombay, at the Exchange of f Rupee. I am, Su-, Your most obedient servant, Signatm-e. Address. No. Tlie Eastern Excluinge Bank. Vifi Marseilles and Bombay. London, 18 1 o ine Manager oi The Eastern Exchange Bank, Calcutta. 11*%, J"*!* D'Car Su*, I wrote you last on the (Duplicates, via Southampton), and have now to acknowledge receipt of your letters. No. , dated enclosing and advising. The other contents of your letters are also noted. Enclosed, I beg to hand you, Firsts of Bills "^ Rs. on account of your Branch. Do. ^ Rs. for Credit of this Office. Do. IP Ra for Collection and Remittance ^ relative Schedules. I have also to advise Drafts on you Ip the enclosed Lists, as follows, viz.:— By this Office for Ra By Agent at Edinburgh, for Rs. By Agent at Dublin Rs. You will also find enclosed continuation of Branch and Head Office Accoimts, conform to General Abstract of the same. And referring to my other letters, and to Prices Current, and Lists of Government and other Securities, and other quotations by this mail I am, dear Sir, Yours fmthfully. Manager. LETTERS AND CIRCULARS. 83 The South Australian Bank. London, 18 To Sir, I beg to enclose the undermentioned Drafts for acceptance and return. I will thank you at the same time to send me Policy of Insurance covering No. as per the enclosed order. I am, Sir, Your obedient servant, Manager. No. On whom drawn. Where and when dated. Term. Amount. U. B. A. To Sir, Your acceptance to presented for payment and dishonored. Sydney, for£ 18 was this day duly I am. Sir, Your obedient servant, A. B., Manager. 166 To G. H. Dear Sir, We have to request you will eflPect Insurance on shipped by us ^ to the extent of £ and will thank you to deliver the Policy of the same to the O. B., with tlieu- lien duly secured thereon, to be held by them until payment of our Draft on you for £ dated 186 We beg to add that, should you omit to eflfect Insurance, the said Bank (or Company) will be at liberty to insure the shipment for their own protection, and recover the cost from you before giving up the Bill of Lading. We remain, dear Sir, Yours faithfully, g2 84 LETTEK8 AKB CIRCULARS. O'liA Bk. Aup. London, IS To H. J. & F. Gentlemen, I beg to lMiii,d yoii Marine Policy of Insurance for £ relative to O. P.'s draft on you for £ of which this Bunk is the holdrr, imd shall feel obliged by your getting the same duly stamped as^ roqiired liy the Act^ 28 and 29 Tict, cap. 96, sec. 15, and returning it to me at jQw earliest coiiFeiiience. I am, Gentlemen, Your obedient scrvMiit, C. D., Manager. To the Bank, Place and Da'e 186 Having this day negotiated with yon " Bills of Exch.mgc, drawn by on of the particulars of which, are noted at foot, and .having at the same time handed to you as collateral security for the due payment of the sjdd Bills, the Bills of Lading duly endorsed, and Shipping Documents of the several goods also stated at foot : — I, (or We,) hereby authorize the said Bank, or any of theiF Managera or Agents, or others the holders of the above Bills for the time being, to talve conditional acceptances to all or any of such Bills, to the effect tlial, on payment thereof at maturity or under discount before that time, tlic above mentioned Bills of Lading and Sliippiii.a- Documents shall be del:vrri.!d to tlie Drawers or Acceptors tlierecif ; and such authori- sation on pjirt eliall be taken to (.-xtend to cases of acceptances for honor further authorise the said Bank, or any Manager or Agent thereof, or otlu-rs as aforesaid, on default being made in accep- tance or presciit;iiei;t, or in pajTuent at maturity, of any of the above Bills, or on the Drawees' suspension of pajment during the Cun-ency of the Bills, to sell the said goods or any part thereof, and to apply the net pro- ceeds (after deducting the usual Commission .and Charges), in or towanls payment of such Bills with interest, re- exchange, and charges; the balance if any, to be applied in liquidation of tmy other debt, or hability of to the said Biiiik, any alternate balance to be at disposal. And in case the net proceeds of such goods sliall bo insulTicient to pay the amount of such dishonored Bills, with interest, re-exchange, and charges, authorise the said Bank, or any of its Managers or Agents, or others as afore- said, to dniw on for the deficiency; and engage to honor such (,lr;,ifl:-; on presentation, or to jmy the .said Bank the amount in London, (or — ) further authorise the said Banl^ or uny Manager or Agent thereof, or others as af^-'res:;,"*], in rase tlie said power of side sliall LETTEKS AND CIRCULARS. 85 not have arisen, at any time efore their maturity, to accept payment from the Drawees or Acceptors thereof, and on payment to deliver the said iiills of Lading and Shipping Documents to such Drawers or Acceptors ; and in that event, the said Bank, Managers, Agents, or others aforesaid, are to allow a discount thereon for the time they may have to run, at the Bank of Eng- land minimum rate of the day, if taken up in London ; or if in India, Ceylon, or China, at the current rate of discount of the day on Government Accep- tances in India, Ceylon, or China, as the case may be, also authorise the said Bank, or any Manager, or Agent thereof, or others m aforesaid, (but on the understanding that this shall not be imperative) to insure the above goods from Sea Risk, including loss by Capture, and also from loss by fire on shore, and to add the premium and expenses of such insurances to the amount chargeable to in respect of the snid Bills, and to take their recourse against the said goods and against me for their re-hnbursement, and also to soil any portion of the said goods which may be necessary for payment of Freight ; and the said Bank, and others afore- said, are to take such measures generally, and to make such charges for Com- mission, and to be accountable in such manner, but not further or otherwise, as in ordinary cases between a merchant and his correspondent. Lastly, it is mutually agreed that the delivery of said collateral securities to the said Bank shall not prejudice their rights on said Bills in case of dis- honor, nor shall any recourse taken thereon affect the title of the Bank to said securities to the extent of liabihty to said Bank as above. Your obedient Servant, A. B. BILLS AND DOCUMENTS ABOVE IIEFEPJIED TO Particulars of Bills. Particiilnrs of Goo.li. Date. Amoant. Drawee. Bill of Liulhio. Name of Ship. Bank, Lombard Strwt, London, 18 To the Manager of The London Joint Stock Bank, Dear Sir, Be pleased to deliver to the Bearer Mr. tlic undermentioned Bills, with Documents attached, lodged with you on our Indian (or Draft or Loan) Account. I am, dear Sir, Yom^s faithfully, A. B. Manager. LETTEES AWI) CIRCULARS, STOP NOTICE. Bank, No. Cannon Street, London, e.c., 18 To the Superintendent of Tlie Docks. I beg to advise you that this Bank holds Shipping Documents of the following goods, ex fh)m hypothecated to them as collateral security for Bills of Exchange in their possession not yet paid; and I have to request that the goods, or any jmrt thereof, may not be delivered or transferred to any other warehouse, except on production of the BiD of Lading, and a release from this Bank. I sliall feel obliged by your acknowledging receipt of this notice on the annexed form, And am, Sir, Your obedient Servant, A. B., Manager. FORM OF ACKNOWLEDGEMENT. The Docks, To the Manager of lg The Bank. 8k, I have to acknowledge receipt of your letter of the advising me that your Bank holds Shipping Documents of the followmg goods, warehoused with ex from and I hereby engage to indemnify you for any loss or damage that may arise to them in their transit from the Ship to Warehouse, and not to deliver the same except on production of the Bill of Lading, and a release from your Bank. I am, Sir, Your obedient Servant, FIRE INSURANCE. The Bank, No. Cannon Street, London, e.c. 18 To A., B. & Cb. Gentlemen, ^™ ^^<^™ having arrived with goods on board, of which we hold the Shipping Documents as collateral security -■J LETTERS AND CIRCULARS. 81 for payment of your acceptance pro £ due on the .1 beg to enquire whether you are desirous of retiring the above bill under discount, and of withdrawing the documents, in which case rebate vrill be allowed at the Bank of England rate of discount. Should you not wish to retire the bill in question, please inform me in what warehouse the Goods are to be deposited, and lodge a policy of Fire Insurance with this Bank. I annex a form of letter, which please fiU up and return within three days, failing which, I shall effect Fke Insurance in terms of the letter of hypothecation. I am. Gentlemen, Your obedient Servant, H. J., Manager. FORM OF LETTER REFERRED TO. London, 18 To the Manager of The Bank. Sh-, We have passed entry at the Custom House, and given instructions to to warehouse the following goods, viz. : which are covered against fire risk by policy, as per particulai-s subjoined, and which we beg to hand you enclosed. We are, Sir, Your obedient Servants, A., B. «& Co. No. Office Amount £ RELEASE NOTICE. The Bank, To the Superintendent of Cannon Street, The Docks. London, e.c., 18 Sir, Referring to my letter of the I now beg to state that this Bank has no longer any claim upon the following goods therein specified, or any portion thereof — Ex from I am. Sir, Your obedient Servant, Manager. 88 i-IIEQUES, HILLS, DEAFTS, ClllCXLAK NOTES, AND EECEIITS. To Sir, AFPOmTMENT OF FOREIGN AGENTS. Tlie Bank, Cannon Street, London, e.c., 18 Being ciesiiious of appointing Agents on the Continent for the negotiation of our Circular Notes and lietters of Credit, I shall be glad to be informed if it will suit yoio- house to undertake such Agency for this Bank, at and to know the terms on which you will be prepared to transact this description of business. On receiving your reply, should you a^ree to undertake our Agency, I will forwai'd you specimens of the Circular Notes we intend to issue, with the signatures of the parties authorised to sign atttwhed thereto. Referring you to the accompanying introduction from JL ain^ oil', Your obedient Servant, Manager. 25.-CHEQUES, BILLS, DKAFTS, CIBCULAB NOTES, AND RECEIPTS. No. 1,900 Mfk 186 The Colonial Bank, 13, Bishopsgate Street, Within, E.C. or Bearer. Receive the amount of Annexed Draft. aCCI. London 18 The London and County Bank Pay ourselves For London, One month after date imy to me, or my order pounds for value received. 18 A. B. ToMeaars. C. D. &Co., Liverpool Acceptance to be written across BID, thus- Accepted, payable at Messrs. Smith, Payne & Smith's, London. A. B. CHEQUES, BILLS, DRAFTS, CLECULAK NOTES, AND KECEIPTS. 89 London, 18 Two months after date I promise to pay to Mr. F. G., or his order, pounds for value received, and that at Messrs. Glyn & Co.'s, London. London, 18 Rs. 1,000. Sixty days after sight pay this, our first of Exchange (second and third not paid), to the order of Messrs. H. J. & Co., Rupees One Thousand, for value received. For the Chartered Bank of India. K. L., Manager. To the Manager of The Chartered Bank of India. Calcutta. £100. London, 1st August, 1866. On demand I promise to pay to the order of the Chartered Mercan- tile Bank, at their office in London, One Hundred Pounds Sterling, together with Interest thereon, from the date hereof, at One per Cent, per Annum above the Bank of England minimum rate of discount, rising and falling therewith, for value received. M. N. No. Deposited by Term Rate Principal Rs. Interest 18 Total Rs. THE ORIENTAL COMMERCIAL BANK. No. Bank Post Bill, Rs. 18 At after I promise to pay or order Rupees value received. For the Oriental Commercial Bank. Entered L. M Acct. R S., Manager. THE CHARTERED MERCANTILE BANK. T. D. No. Rs. London, 18 Sixty days after advice or receipt hereof credit Bombay Branch and debit Head Office the sum "g of S Rupees Ten Thousand. *5i o ;S Manager. Accountant. Calcutta. To the Manager of . ^ The Chartered Mercantile Bank, o ^ I'll ■■iiiinciiiinii.ii.ac.s t m CHEQUES, BILLS, DRAFTS, CIKCULAB NOTES, AND EECEIPTS. No. 11,258 Jl'Cr' £20. Name CIRCULAR NOTE. No. 11,268 The Alliance Bank, Limited. Pour JB20 Sterling. A Messieurs, Les Correspondans de Londres, 18 TImj Alliance Bank, Limited. Un Credit de la somme de Vingt livres Sterling a ete ouvert par I'Alliance Bank, Limited, en faveur de M dont vous trouverez la signature dans notre lettre d'Indication, dont ■^ il est le Porteur. Veuillez je vous prie lui payer, au cours de 7 jours sur Lontlres, sans frais quel- conques, le montant du Credit susdit, qontre sa traite ci jointe sur cette Banque. J'ai riionneiir d'etre, Messieurs. Votre tr^s humble serviteur. Secretaire. Gerant. s s Q LETTER OF INDICATION. Wame of Bank and List of DirecUyrs. LETTRE D'INDICATION. Londres, le 18 A Messieurs les Correspondans de The Alliance Bank, Limited. Messieurs, Cette lettre vous sera pr&entee, par qui est muni de nos Billets Circulaires, dont vous voudrez bien lui remettre la valeur, ainsi qu'il est convenu entre nous. Apr^ examen, cette lettre devra etre rendue au porteur, que nous recommandons d'une maniSre toute particulic^re, I votre accueil bienveiUant. Nous avons I'honneur d'etre, J3ntered Acci Messieurs, Gerant. Signature de Porteur. Secretaire. Add List of Correspondents. Villes, Correspondans. Villes. Coirespondana. CHEQUES, BILLS, DRAFTS, CIECULAE NOTES, AND RECEIPTS. 91 No. 18 lo Received from xvS. ACCOUNT CURRENT RECEIPT. The Bank, No. Madras, Received Rupees for the credit of Rs. Manager No. DEPOSIT RECEIPTS. London Bank. The U. B., No. Poultry, Mansion House, NOT TRANSFERABLE. ,18 Pounds, to be placed to the Deposit Received Account of A. B., Esq. For the U. B., Entered T. W. G. H. M., Manager. The production of this Receipt will be reqmred on payment of the Deposit, or of Interest thereon, and, if not presented by the Depositor, it must be accompanied by his stamped cheque. INDIAN AND COLONIAL BANKS. No. Received from & Notice Entered Fol. Fixed Deposit No. Amount Name Occupation Address Rate of Interest Term Branch Date Days Noti^^ Folio 18 18 NOT TRANSFERABLE. London, Deposit Receipt for £ Received from thesmuof sterhng to the credit of Deposit Account, subject to days notice of withdrawal. No. FoHo For the 8. B., Entd. Acct. Manager. The L. & C. B., No. London, 18 Received of the sum of as a fixed Deposit for Months, at the rate of per cent, per annum. Interest to cease at the expu^tion of the above *®™^- Manager. & Entd. Acct. This Receipt must be given up on withdrawal of the whole or any part of the Deiwsit. 1PS3B- 92 ..lUiililB. CREDITS. 93 Margin on Bills Purcliased. No. Received from Amoiint of Deposit £ Rate of Interest per cent. No. of Bill On Amount of Bills Date Received from To be applied m liayment of Calls to amount of £ per Share on Ms Shares as they fall dne. Rate of interesi Entered Folio MARGIN ON BILLS PURCHASED. No. The S. B., Nicholas Lane, London, 18 Received from the sum of which is held by this Bank in Deposit, at per cent, per annum, as a collateral security for payment of BiU No. negotiated by on for . and which amount is only reclaimiible on preseiitiition of this Receipt, after due advice of payment of tlie above- mentioned Bill, and any other liabilities they ai-e under to the said Bank. £ Manager. Entd. Accountant. NOT TltANSFEIlABLB. London, 18 Deposit Receipt for £ Received from the sum of sterling, as a Deposit at the rate of per cent, per aimum, to bo applied to payment of Calls to the amount of £ per Sliare on Ms Slmrcs iis they &11 dne. For the S. B., Entd. Acct. Manager. No. Fol N.B.— This Receipt must be given up endorsed, when the amount, or any portion thereof, has been applied as above. 'SC—^HEDI xb. No. To Messre. B. B. & Co., Paris. Gentlemen, I shall feel obhgcd l>y your i»yin^' to on application, the sum of London, 18 Francs (Fes. ), taking his draft on us for the amount at the Exchange of the day, which shall be duly honored. I am, Gentlemen, Yours faithfully. Manager. London, 18 To the Manager at Calcutta. Dear Sir, On presentation of this Letter of Credit yon will please honor the Drafts of Messrs. M. S. & Co. on you for the sum of Rupees (Rs. ), and p]af{> tlie same to tlie del>lt of our account as advised. I am, dear Sir, Yours faithfully. Manager. JiOndon, 18 To N. H. L Manager of The S. B., London. Dear Sir, In consideration of your havhig undertaken to honor the cheques of Mr. F. M. to tlie extent of Pounds (£ ) over and above securities or monies held by yon of liis, we hereby undertake to repay in Bombay sucli amounts to that extent at the Exchange of the day in Loudon on Bombay for first-class Mercantile Paper payable on demand. As we keep our Bank Account with your Branch in Bombay, a simple letter of advice to us, and a corresponding one to your Manager, will be suflEicient each mail that drawings have been made. We are, dear Sir, Yours faithfully, D. B. & Co. i i ' N.B. — This Loiter must be presented j to tlie Rouse only to which it is addressed, as the Bearer's Drafts in ffivor of any other party will , not Ije honored. i The U. B. Poultry. London, 18 No. To Sir, This will be presented to you by request you will pay the equivalent of to whom we under deduction of --'■1 ■*fc 'I f i §4 CIEDITS. Drafts upon this Bank in your fayor, your charges, and against li which will te duly honored. We have the honor to be, Sir, Your most obedient servants, ^ Manager. Entered Secretary. The U. B. Poultry, London, 18 To Sir, I beg to advise having this day issued a Letter of Credit on you in favor of No. pro £ Sterling, say to which I request your kind attention. I have the honor to be. Sir, Your most obedient servant. Manager. Jm!% %Mm The U. B. Poultry, London, 18 To Sir, We have to request you will open a Credit in favor of and supply with the equivalent of deducting all charges, and re-imbursing yourself by Draft on this Bank in your favor. No Letter of Credit has been issued, and this is your only authority for the payment of the above amount on application. We have the honor to be, Sir, Your most obedient servants, ^ Manager. Batd. Acct Secretary. JrtilJi» The M B. C. London, Immd in Bupldcfite. To whom it may concern. In consideration of a Credit established with us by of we hereby engage to accept the Drafts of 18 CREDITS. 95 to the amount of £ (say provided the Bills be drawn within Pounds of Sterling) at from this date. It is requested that any Bills drawn in virtue of this Credit be noted at foot hereof,* and please state the number of this Credit when advising Drafts against it Director. ♦ The Draft or Drafts above referred to should specify tliat they are drawn under this Credit, No. 9 ^ *tH T^ 'rH ® t^ -^ a> £j p S p o .ss ^ 2 ^ ^ -3 * at (53 R p pq The C. B. London, 18 I beg the favor of Ismied in DujMcate. To the Manager of The C. B. A., Melbourne. Sir, At the request of your paying the equivalent, less charges, of Sterling to against his Draft upon this Bank to your order, having the number of this letter inserted therein, which Draft will be duly honored on presentation. If partially availed of, the sum paid to be endorsed on the back hereof. No. I remain. Sir, £ SterUng. Your most obedient servant. Entered Acct. Manager. SPECIAI. CREDIT FOR £ London, 18 No. To the N. B. I. Gentlemen, desirous of opening a Credit with your Bank in favor of to the extent of Sterling, to be availed of by Draft or Drafts on , at dates not exceeding after sight. Now, in consideration of such Draft or Drafts being negotiated by your Bank at hereby agree duly to accept the same on presentation and pay them at maturity, provided they shall not exceed in the whole the sum of Sterling, as aforesaid, and be so negotiated within calendar months from the date hereof. Gentlemen, Your obedient servant. I ' \-j m Deslgnatioa lit foil tegtti. State the na- ture of thoinp rtriHW'nt. Date tO' be tastsftecl i!i POWBES OF ATrORNEl', 27.— POWliliS OF ATTORNEY. Know all men by tlies© Presents, tliat I for divers good causes and considerations, have made, ordained, con- itituted, and appointed, and by these presents do make, ordain, constitute, and appoint to be my true and lawM Attorney, for rae and in my nnme to And generally to do, execute and perform any other act, deed, matter, or thing whatsoever relating to the premises, as fnUy to all intents and purposes whatsoever as I might or could do in my own proper person, in wise these presents had not beoi made. And one or more Substitute or Sub- slitiites mder him to appoint, and again at pleasure to re- move and displace, and another or others to appoint, giving and hereby granting unto my said Attorney and liis Sub- Btltnt© or Substitutes my full and whole power and authority in the premises. Hereby allowing, ratifying, and conirming, and agreeing to allow, ratify, and confirm all and whatever my said Attorney and his Substitute or Substitutes shall lawfuUy do or cause to be done in or about the premises, by virtue and in execution of these presents. In witness whereof I have hereunto set my hand and seal this day of in the year of our Lord One thoiisand eight hundred and Signed, sealed and delivered, in the presence of One Wtoeia sufficient, n^ be mnst add WmleaiKnatinn and ii(l.dn!». I Seal j THE ORIENTAL COMPANY. G'&Mral Powfir. Know all men by these presents, that I, . ^ do make, constitute, and appoint the Oriental Company and the ^^ ^'^ Company al and any one or more of them, ray true and lawful Attorney or Attorneys, for me and in my name, and (m my behalf, from time to time, to negotiate, make sale, dispose of, assign FOWEHS OF ATTORNEY. 9' and transfer, or aiuse and procure to be assigned and transferred, at their or his discretion, all the now standing in my name or belonging to me, or any part or parts thereof respectively ; and also to receive all Interest and Di\idends due or to accrue due on all or any of such and also for me, and in my name, and on my behalf, from time to time, at their or his discretion, to contract for, purchase, and accept the transfer into my name, of now standing in the name or names of, or belonging to, any other person or persons ; and also, after such purchase and transfer, to re- ceive all interest and dividends, to accrue due on all or any of such last mentioned Stocks, Funds, and Securities ; and for the purposes aforesaid, or any of them, to sign for me, and in my name, and on my behalf, any and every contract, or agreement, acceptance, or other document ; and to sign, seal, and deliver for me, and as my act and deed, any and every deed which they or he may think expedient ; and for the purposes aforesaid or any of them, to appoint or substitute in their or his place, from time to time, any other Attorney or Attorneys, and to revoke every or any such appointment, and substitute another person, or other persons, at the pleasure of the said Attorney or Attorneys hereby constituted, and to confer upon such substituted Attorney or Attorneys all or any of the powers hereby given to the said Attorneys or Attorney hereby constituted ; and generally to do all other acts and things in and about the premises which I might do if personally present; I hereby, ratifying and confirming all that my said Attorneys or Attorney, or any Substitute or Substitutes, shall do by virtue hereof. And in case of my death before revocation hereof, this Letter of Attorney as to all mattere and things which shall be done by my said Attorney or Attorneys, or any Substitute or Substi- tutes, after my death, by virtue or in pursuance hereof, shall be as binding upon my Executors and Administrators as the same would have been upon me if living ; and I hereby promise and engage for my Executors and Administrators and for all persons interested as afore- said in the property to which this Letter of Attorney refers to and with the said Oriental Company, that they shall allow, ratify, and confirm as good, valid, and effectual, whatsoever shall or may lawfully be done by my said Attorney or Attorneys, or any Substitute or Sub- stitutes, after my death, by virtue or in pursuance hereof In witness whereof, I have hereunto set my hand and seal, at the day of in the year of our Lord One thousand eight hundred and Signed, sealed, and delivered by the said in the presence of m FOWBllS OF ATTORNEY. POWERS OF ATTOKXEY. 99 Know all men by them pfeients, iul liiiTO made, nominated, constituted, and appointed, and do liereby make, nominate, oonilitute, and appoint Attorney or Attorneys for and in name, and for proper nse and benefit, to aslc, demand, sue for, recover and receive, of and from all and evoy person or persons whomsoever, all and every sum or sums of money, debts, claims, and demands of what- ever nature, due, owing, or competent to by Bond, Bill, Account, Note, or any other way and manner whatever, and upon Payment or Recovery of such sum or sums of money, debt, claims, and demands from time to time, to give sufficient receipts, discharges, and acquittance, which shall be as valid and effectual to the Receiver or Receiveis as if the same were made and granted by the said And generally every other thing to do in the premises that might have done before granting hereof, ratifying hereby and confirming all and what- soever act and acts the said Attorney or Attorneys shall or may lawfully do or cause to be done in the matters aforesaid, and one or more Attorneys under for the purpose aforesaid, to make and appoint ; whom may again at pleasure Revoke and Recaa In witness whereof have hereunto set hand and seal this day of in the year One thousand eight hmidred and Signed, sealed, and delivered at in prwence of W' Tt* SM mr Tranrftr Awstef Bimk Mmm «ilf . Know all men by these presents, that I, do hereby make, nombiate, constitute, and appomii my true and lawful Attorney, for me and in my name, to make sale and dispose of, and to assign and transfer all and every, or any Share or Shares to which I now am, or at any time hereafter may be entitled to, in the Capital Stock of the Bank of Bombay, to and into the name or names of such person or persons as shall buy and accept the same at and for such price, and in such manner as my said Attorney shall think fit, and to receive the consideration money for the same, and upon receipt thereof, full and proper acquittance and discharges for me and in my name to sign and give, and also for me and in my name to purohase and accept such Share or Shares in the Capital of the said Bank of Bombay as to my said Attorney may seem proper. And upon any such sale or purchase being made for me and in my name to sign or to sign and seal, and as my act and deed deliver all such Deeds and Instruments as it may be necessary should be executed for effecting a transfer of such Share or Shares, I hereby ratifying and confirming and agreeing to ratify and confirm all and whatsoever my said Attoniey shall lawfully do or cause to be done in the premises by virtue of these presents. And I declare that in case of my death this Power of Attorney as to all matters and things which after my decease shall be done by my said Attorney by virtue or under color or in pursuance thereof shall, so far as the said Bank of Bombay, their Successors, or Assigns, are or shall be interested or concerned, be as binding upon my Executors and Administrators as the same would liave been upon me if living, unless notice in writing of my death shall have been previously given to and left at the Bank of Bombay by my Executors or Administrators, or by some person or persons interested in the property to which this Power refers, and unless such notice be given, I hereby promise and engage and bind myself, my Executors and Administrators, to and with the said Bank of Bombay that my Executors or Administrators shall and do allow, ratify and confirm as good, valid, and effectual whatsoever shall or may be done by my said Attorney after my decetise, so far as the Bank of Bombay shall or may be interested therein. In witness whereof I have hereunto set my hand and seal this day of One thousand eight hundred and Signed, sealed and delivered by the above-named in the presence of POWER OP ATTORNEY TO SELL GOVERNMENT SECURITIES OF THE REGISTERED DEBT OF INDIA Know aU men by these presents, that I do make, constitute, and appoint true and lawful Attorney or Attorneys for me and in my name, and in my behalf to sell, endorse, and assign all or any Securities of the Government of India for any Share or Sliares in their Public Loans, or any of them, payable in India, to which I now am or may hereafter be lawfully entitled, and to receive the consideration money, and to give a receipt or receipts for the same, and to do all lawful acts requisite for effecting the premises, I hereby agreeing to ratify and confirm all and whatsoever my said Attorney or Attorneys shall or may lawfully do in the premises by virtue of these presents. And in case of my death, this Letter of Attorney, as to all matters and things which after my H 2 100 NOTirE OF SITUATION OF REGISTEBED OFFICE OF COMPANT. decmse shall be done by my said Attorney or Attorneys by virtue of or under color, or in pursuance thereof, shall, so far as the said Govern- ment of India is interested or concerned, be as binding upon my Executors and Administrators as the same would have been upon me if living, unless notice in writing of my death shall have been pre- vi vjusly given to the Accountant General to the Government of India, at Bombay, by my Executors and Administrators, or by some person or persons interested in the property to which this Letter of Attorney refers. And unless such notice be given, I hereby promise and engage and bind my Executor and AdrSnistmU-rs J»d with the ^d Government of India, that they, my said Executors and Administrators shall and do allow, ratify, and confirm, as good, valid, and effectual against them, and against my Estate whats >ever, shall and may be done by my said Attorney or Attorneys after my decease, so far as the said Government of India shall or may be in any way or manner in- terested therein. In witness whereof I hereunto set my hand and seal this day of in the year of Christ, One thousand night hundred and Sign,ed, sealed, and delivered, by the said in the presence of us N.B. The Witneas should be a person whose signature can be readily proved, and when executed out of the British Dominions, the attestation of a British Minister, or Consul, is necessary. In places where Stamps are used, the proper Stamp must be affixed. 38.— NOTICE OF SITUATION OF BEGISTERED OFFICE OF COMPANY. To the Registrar of Joint Stock Companiea The Company, Limited, hereby give you notice, in accordance with " The Oompanies' Act, 1803," tliat the Registered Office of the Company is now situate at No. Lombard Street, in the City of .London. Dated day of J 186 • I A. B., Manager. This Notice is to be signed by a Director, Secretary, or other authorized Officer of the Company. DOCUMENTS — REGISTER AND TRANSFER. 101 29.— DOCUMENTS— REGISTER AND TRANSFER DEPARTMENT. FORM OF APPLICATION FOR SHARES. ( To be retained hy the Bankers. ) No. To the Directors of the Oriental Company (Lmiited). Gentlemen, Having paid to your Bankers the sum of £ being a deposit of S> per Share on Shares in the above Company, I hereby request that you will allot me that number, and I agree to become a member of the Company in respect of such Shares, or in respect of any leas number you may allot me, and to execute the Al-ticles of Association when required; and I request that my name may be placed on the Register of Members for the Shares so allotted. Usual Signature Name in full Residence Pi-ofession or Business Date BANKERS' RECEIPT. {To be retained by the Applicant after being signed by Uhe Bankers.) No. Received tliis day of of Pounds, being a deposit of £ Shares in the Oriental Company, Limited. For the Union Bank of London. « A. B. 186 , the sum per Share on The Oriental Company, Limited, Old Broad Street. ALLOTMENT LETTER. London, 18 No. Sir, In answer to your AppUcation, we have allotted you Shares in this Company. You have akeady paid on apphcation £ The amount required on this Allotment is £ leaving a tmlance of £ to be paid by you to the Union Bank of London on or iSftl MriMl* kSBii 102 DOCUMUlffTS— EEGMTlOl AND TRANSFER. i; , if II before the instant, othemiae this Allotment will be canceUed, and the deposit forfeited On your executing the Articles of Association, which are ready for slgnatnre, you will be required to produce the Bankers' Receipt. Share Certificates will afterwards be handed to you in exchange for the •Bankers' Receipt. I am, Sir, Your obedient servant, To J. W., Secretary. RECEIPT FOR DEPOSIT ON ALLOTMENT. 186 , the sum of per Share, on Received this day of Pounds, being the balance4)f deposit ^*"^ Shares in the Oriental Company, Limited. For tlie Union Bank of London. ^ A. R Shares ALLOTMENT LETTER. The Oriental Company, Limited, Old Broad Street. •^°* London, In reply to your application, we have Allotted to you in this Company. You have ah-eady paid on application £ The amount required on this Allotment is leaving £ balance due to you, which will be paid on your presentmg this letter here, and signing the receipt below. The Receipt for the original deposit must be given up at the same time. On your executing the Articles of Association, which are ready for signature, you will be required to produce this Allotment Letter, and Share Certificates will afterwards be handed to you in exchange for the same. I am, Sir, Your obedient servant, "^^ J. W., Secretary. No. Received the sum of £ Shares. 18 from the Oriental Company, Limited, being the balance due to me on allotment of DOCUMENTS REGISTER AND TRANSFER. 103 LETTER OF REGRET. The Oriental Company, Limited, No. Old Broad Street London, 18 Sir, In reply to your application for Shares in this Company, I am directed to express the regret of the Directors at their inability to comply with your request. A Cheque will be delivered for your deposit on or after the instant, on the presentation of this letter, with the annexed receipt, signed by you. I am, Sir, Your obedient servant, To J. W., Secretiiry. No. Received 18 from the Oriental Company, Limited, the sum of £ being the deposit paid by me. R. S. No. 18 Name Bankers' Receipt for Shares. No. The Oriental Company, Limited, Old Broad Street, London, 18 Received from Bankers' Receipt for Shares in the Oriental Company, Limited, for wliich Certificates vdll be given when ready. J. W., Secretary. No. of Certificate CERTIFICATE OF SHARES. Chartered Bank of India, Australia, AND China. (Incorpoi-ated by Royal Chai'ter.) Holder No. of Shares Date No. This is to certify that the holder of Shares numbered of the Chartered Bank of India, Australia, and China, subject to the regulations of the said Company. Given under the Common Seal of the Company the day of in the year of our Lord, One Thou- sand Eight Hundred and Entered Secretary. N.B. — ^A transfer of the above Shares can be effected only by a Deed duly executed and registered in the Ijooks of the Bank. 104 DOi'UMKNTS — liEGISTER AND TEANSFEE. N a of Sliare Proprietor .Dated Entered in Register of fiharebolders |Biiectura Secretaiy. 81mre C«f lificate. No. One Share. Mbtkopolitan and Provincial Bank, Limited. Capital £1.000,000, in 10,000 Shares of £100 each. £100 Sliare. This is to certify that is tlie Proprietor of the Share number of the Metropohtan and Provincial Bank, Limited, sub- ject to the Articles of Association, and the Rules and Regulations of the said Company, and that in respect of the said Share the several sums endorsed on the back of this Certificate liave been paid. Given under the Common Seal of the said Company, the day of 18 I A. B., Secretary. Biyments made in respect of the within Share. C D ) J," p" V Directon. Ist Deposit of jE2 > , . „,- 2iwi Deposit of £3/ ™*«»8 *»• Datfi of' Paymeni Ist CaH to 4tli Call, Mme «■ ah&ve. Director's Signature. Secretary's Signature. T» JOPiILIl m 7 The Mercantile CJompany, New Broad Street. London, 18 I beg to remind you that the Articles of Association of this Company have not yet been signed by you, and to request that you will call on an iy day and execute the same, when the Certificates will be delivered. I am. Sir, Your obedient servant, Manager. The NEW SHARES. Company, Limited. Notice is hereby given that the Directors have resolved to issue the Hum of £ a further portion of the Original Capital of the Company in Shares of £ each, and that the same will be oflFered to the Biiireholders upon the Register on the of current In the proportion of One New Share for eveiy two of the existing Shares then held by them. By Order. Manager. DOCUMENTS — KEGISTEB AND TKANSFEiE. 105 Further Issue of The Shares, at £ per Share Premium. Company, Limited. Place and Date. Sir, In conformity with a Resolution of the Court of Directors of this Company, I am directed to inform you that, being upon the Register of Share- holders on this date for Shares in this Company, you are entitled to an Allotment of Shares in the above issue. Should you wish to avail yourself of this privilege in whole, or in part, you will be pleased to sign the annexed form, and hand it with the sum of £ being £ per Share deposit, and £ per Share premium on Shares to the Bankers of the Company, the on or before the day of next, in default of which you will be deemed to have abandoned any right to such further issue of Shares, or any allotment in respect thereof, and the Court of Directors will proceed to deal with the Shares now oflfered to you, or the residue thereof, as they may deem advisable. 1 am. Sir, Your obedient servant. To Manager. No. Further Issue of Shares, at £ per Share premium. FORM OF APPLICATION FOR SHARES. {To be retained by the Bankers.) To the Directors of The Company. Gentlemen, Having paid to your Bankers, the , the sum of £ being £ per Share deposit, and £ per Share premium on Shares of the above issue of Shares in this Company, I hereby request that you will allot me that number, and I agree to become a member of the Company in respect of such Shares, and to execute the Articles of Association when required ; and I request that my name may be placed on the Register of Shareholders for the Shares so allotted. Add — 1. Name in full 2. Residence. 3. Profession or Business. 4. Date. RECEIPT FOR DEPOSIT. {To be retained by the ApplicarU after being Signed by the Bankers.) No, Received this day of 186 of Mr. the sum of being £ per Share deposit, and £ per Share premium on Shares of the further issue of Shares in the Company. £ For the Bank. Cashier. 106 DOCUMEHTS — BEGISTBR AND TKANSPEE. APPLICATION FOR SHARES. J: UTIillSr lUBUD tIJ Shares at £ per Share Premium. Company. To the Directors of the Ctentlemen, Annexed I beg to hand yow a letter, signed by Mr. of renouncing in my favor his right to an allotment ©f Shives of £ each, of the further issue of Shares in the Company. Continue this in same terms as preceding Letter of Application by original Shareholder, and add Banker's receipts. No. LITTER OP RENUNCIATION. To the Directors of the Company. Gentlemen, I hereby renounce in fevor of Mr. {||F Jllw JEPw i|pi »»• C. B.D. 63 17 5 5/347 N. B. on M. B ... 6 Oct., 4/d La. B. D. 25 6 illlt* JO'* *«W »•• il«l« *«». «• • ••« t** O. D. 80 JETa. JLliii wt*' *■• »'•• *W* •# »*9 ••» J) 63 11 4 JEf >• 'JM** •'« «' *•• **■' aw «>• *w* •** n 25 7 8 .JLr>t Jh'wit ••* •■• «« <' «'■• ••w ■•• ••• C. A. 195 10 2 %'14 B. M., Woodhonae • »• «»• ■'*■" ••• D.R. 300 Bisconat oa Iiocal. B. D •> • > ••• »*• P. At L. 18 10 Exchange on Draft issued • ■•> ««• •!•• »» 6 Commission on Cheque cashed wail •§• «'■* »» 10 Interest on Past Due Bill *■• *«• •«• ») ^0 4 1 Stamps on Cheques sold * ■ • ••• Wttl Stps. 5 5 Do. Draft paid by Bank ... ... #•• f) 1 Bo. B. B. ismtmi ... ... ... r) 1 Biseonnt oa Coun.try B. B. ... ... ... P. & L. i 10 Interest on D. B., 5/16 .. ■ ... ... D.R. 2 10 5 Edin. Stamped Cheques received. ... ... ... 1 Boyal Bank. 5 £9,507 16 _ SCOTCH SYSTE^r OF BANKING BOOKS. BANKING BOOKS. Caah Book. CONTHA. 1865. Oct. 8. 6A A. B on L. M 4 Oct., 4 m/d A. B. ... ... ••• ••• ••• ••• ••• 6/12, R. N. on London and Western Bank, 6 Oct., o/d 13, P. G. on Coutts' and Co. ... Edin., Two Lon. B. D. remitted Do. on Country „ 6/7, N. H. on Lambton and Co. . . Edin., J. K. on Coml. Bank 6/9, N. 0. on J. S Jt. 1j> ... ••• ••• ••' )» >i 3 Oct., o/w 1/10 7 „ „ V- 8 »» 4 m/d T. M. ... ... ••• ••• ••• ••• D. N. t§t .•• ••• ••• ••• ••■ • 5/16, G. T 14 Oct., 1864, £2 10 5 Interest on D. N Stamp „ issued... Stamped Cheques received from Edinburgh ... Balance of Cash in hand 113 £ s. d. B.C. 113 14 O.D. 74 9 10 Lon. B. D. 96 2 3 •» 279 11 4 Royal Bank. 375 13 7 H 63 17 6 C. B. D. 63 17 5 Royal Bank. 36 17 2 Lon. B. D. .56 11 3 0. D. 38 7 6 »» 27 5 10 C. A. 39 8 7 B.N. 125 7 4 P. &L. 2 10 4 « 1 Stps. 5 1,398 13 11 8,109 2 1 ft --^ 9,507 16 114 SCOTCH SYSTEM OF BANKING BOOKS. Branch Clean Dr. Iw/ABjBl* 1865. ! Oct. 8. To Eo^ai Bank of Scotland. Draft on Contte' Ss Co. to E. E. .. Edin., A. B. on K. B' |i|. £%,■• JLMm Oil Xja JII.,. «•• »i „ Payable o,/d, N. M. „ Stemped Clieques received To BUk Beceimdfor CWfortwii. 6/2, B. B. on P. L To Lomha BSh Mscotmted. Two Bifls sent Edinlmrgli. ... To CotmiTj BUh JWiconfitol. One Bill sent Edinburgh To Local BiUs Pmounted. 5/347, N. B. on M. N To (^mmiim Ik^mit Ammmi», iJyL > JLiP *•■» *•• l*«i >•'• ••■ PT ■ J.. J «•>.# •,«,» ««. m •»» •!« JEr H* .illl|«.w. i»«i||h «•■ •«■ .,. I,,,, To ^7flMtI Acc(mni$. To DqwMt Becei^ta, Interest on D. K., 5/16 6/14, B. M., WocmI House To ProJU ami Lorn, Discount on C. B, D. fill SJXJXfm yj •«• *•• Excliang© on Draft issued Commission on Cheque cashed ... Intei-eat on Past 'Due Bill To Skgmp». Stamps on Draft issued • J.* <■ *iiii w«« «aa Ch«|iiessold n To .Baianm from last wmk 6/11, o/d 3 Oct. 6 „ 4m/d 8 Oct. 6 Oct., 4d. £ s. d. 25 6 8 74 9 10 118 14 200 6 •w 8. d. 80 63 11 4 25 7 3 418 10 I 92 11 375 13 7 63 17 5 25 6 Q 2 10 5 300 168 18 7 195 10 2 302 10 5 1 10 18 10 6 1 4 • • • 5 1 1 5 1 2 5 6 7 • »» 1,644 5 7,868 10 4 8 9,507 16 I SCOTCH SYSTEM OF BANKING BOOKS. Caah Book, 1865. Oct 8. Contra.. By Royal Banh of Scotland. Edin., Two London B. D. remitted ,, One Country „ „ „ J. K., on Coml. Bank ...7 Oct, o/d 1/- By BiUs Received for CoUectian, 6/9, A. B. on L. M 4 Oct., 4 m/d By London BUh Discounted. 6/12, E. N. on Lon. and Westn. Bank, 6 Oct., o/d 13, P. G., on Coutts' and Co. M »' By Country BiUs Discounted. 6/7, N. H. on Lambton and Co. 3 Oct., o/d 1/10 ... 8 Oct., 4 m/d By Local BiUs Discounted, 6/9, 0. on T. S By Operative Deposit Accounts. XLs JD« ••• ••m •«• ••< JL • JLim ■■■ ••■ «•• •• JD • i Mn > •«• •«• «•• ■•' By Cash Accounts, DN By Deposit Receipts. 5/16, G. S., 14 Oct, 1862, Int. £2 lOs. 5d., reed. By Profit ami Loss. Interest on D. R Stamp „ issued By Stamps. Stamped Cheques received from Edinburgh By Balance of Cash on hand, viz. : — iNOXi6S ««• ••• •*• Gold Silver Copper £ s. d. 375 13 7 63 17 5 36 17 2 96 2 3 279 11 4 74 9 10 38 7 6 27 5 10 ••• ■«• 2 10 I 1 7,500 600 107 2 2 1 115 Cr. £ 8* d. 476 8 2 113 14 375 13 7 63 17 5 56 11 3 140 3 2 39 8 7 125 7 4 2 10 5 5 1,398 13 11 8,109 2 1 9,507 16 116 SCOTCH SYSTEM OF BAHKING BOOKS. BEANCH LEDGEK. Mo^ Bank of Scotlcmd, 1865 Oct. 8 ... Balimce To Cash By 36,874 9 2 476 8 2 418 10 1 l)r. 36,874 9 2 37,350 17 4 36,932 7 3 «' MUs Mecevmd for CoUectiom. 1865 Oct. 8.... Balance To Cash By 1,944 2 10 113 14 92 11 Dr. »» 1,944 2 10 2,057 16 10 1,965 5 10 iMMkm BUls BimmtUetl 1865 Oct. 8.... To Cadi By 875 13 7 375 13 7 375 13 7 Country BUls Diacounted. 1865 Oct. 8 To Cash Bj • 63 17 5 63 17 6 Dr. m n 5 Loetd Mlk IXseouttted. 1865 Oct. 8.... Balance To Cash By 3,485 3 4 5f5 11 3 25 6 Dr. 3,485 3 4 3,541 14 7 8,516 8 7 Operaiim Bepont Aceoufits. 1865 Oct. 8.... Balance By Cash To 140 3 2 3.>,7a4 11 2 168 18 7 Cr. It 35,794 11 2 35,963 9 9 35,823 6 7 Cask Accounts, 1865 Oct. 8.... Btdance ToCaah By 4,792 10 7 89 8 7 195 10 2 Dr. 11 4,792 10 7 4,831 19 2 4,636 9 BejKmt Beceipts. 1865 Oct 8.... 1 Balance By Cash To 125 7 4 19,132 19 7 802 10 5 Cr. »» 19,132 19 7 19,435 10 19,310 2 8 SCOTCH SYSTEM OF BANKING BOOKS. 117 BitAHCH LEDGER (continued). Profit and Loss Account. 1865 Balance 47 14 3 Cr. 47 14 3 Oct. 8.... By Cash 1 2 6 >j 48 16 9 To 2 10 5 J) 46 6 4 Stamps Account. 1865 Oct. 8.... Balance To Cash . ... By 13 8 5 6 5 7 SJfW'-Ot 11 13 8 5 18 8 5 18 2 10 1865 Oct. 8.... Balance To Cash By Cash Accmint. 7,863 10 8 1,614 5 4 1,398 13 11 Dr. 7,863 10 8 9,507 16 8,109 2 1 1865 Oct. 8.... By Cash To Individual Ledger. A. B. 74 9 10 80 CV. » 80 5 10 2 P. L. 1865 Oct. 8.... By Cash. To 38 7 6 63 11 4 Cr. 63 11 4 25 3 10 F. M. 1865 Oct. 8.... To Cash By 27 6 10 25 7 3 Dr. 27 5 10 1 18 7 Credit £5,000. 1865 Oct. 8.... Balance To Cash By D. N. 4,792 10 7 39 8 7 195 10 2 Dr. r M 4,792 10 7 4,831 19 2 4,636 9 H^» » t» It Balance from last week 418 10 1 92 11 375 13 7 63 17 5 25 6 168 18 7 195 10 2 302 10 5 1 2 6 5 7 1,644 5 4 7,863 10 8 £9,507 16 SCOTCH SYSTEM OF BANKING BOOKS. 119 BOOK. Country Bills Discounted. o m u o •a J3 i o X3 8 o o SI 0« . <0 C3 O *R 5 ^ 1 ^ •ct g T3 u //OcaZ Bills Discounted. S * s S o o 3 u a? 2 p. 10 V I a a« * ■ * -"0 1 When D g 1 g W ^1 ABSTRACT. R. B. 476 8 2 B.C. 113 14 375 13 7 C. 63 17 5 D. CD. 56 11 3 140 3 2 C. A. 39 8 7 D. R. ! P. & L. 125 7 4 2 10 5 Stamps. f 6 1865. October 8. By J) '» M >» »» •J »J Royal Bank of Scotland Bills Received for Collection London Bills Discounted Country Do. Local Do. Operative Deposit Accounts Cash Accounts . . Deposit Receipts Profit and Loss. . Stamps Baliince of Cash on hand 476 8 2 113 14 875 13 7 63 17 5 56 11 3 140 3 2 39 8 7 125 7 4 2 10 5 5 1,398 13 11 8,109 2 1 £9,507 16 »m 120 SCOTCH SYSTEM OF BANKING BOOKS. Ib addition to the preceding Books, some of tlie Scotch Banks keep another Book titled " Sktts Book,'' a form of wliich, adapted to the business of Indian, Colonial, and Foreign Banks or Companies, is appended. Tills Book is intended as a check on the ordinary Books of the Br. State No. of Ti-ansactions at the London Office SCOTCH SYSTEM OF BANKING BOOKS. 121 Company— should be kept by a Clerk who has no charge of, or control over these— and the entries should also be made from the Vouchers alone, without any reference whatever to the other Books, and compared with these daily, or weekly, or otherwise as frequently as may be considered necessary. 1865. Bte.31 1866. Job. 1 Jan. 7 £ s. d. £ 8. d.l £ 8. d. To Balance from State No. To Manager in Calcutta B.B.E., 3/9 A. B. C. ... » Branch Sundries.../ Ledger. To Manager :in Bombay Branch Ledger To Calcutta Agency Biranch Ledger To Bombay Agency Branch Ledger To Drafts on, Calcutta Draft Book n^ 20 01000 10 SOO 30 To Drafts IM Bombay Draft' Book To Bills Bemitted to Calcutta (Bombay) 10 Bills maturing this day (Diary) [To Bullion shipped to Calcutta (Bombay) To Current Accounts To Deposit Acconnts :To Loc:fil Bills I 10 Bilk paid this day (Diary) ... To Charges Acct [To Exchange Acct. Bx. received on B. P. this week Drafts granted ITo Interest Acct. .., . To Commission Acct .J. O w'wl' • • •' • » • 1 600 1000 1500 3bt S* Cla 10000 of the Company for the Weak ending 18 Cr. 1866 Jan. 1 11300 20 20 480 20 17 10 30 500 47 10 Draft, 3/2 10 4/21/32 Jb s. di By Manager in Calcutta ^9 ^%» •• • ••• By Manager in Bombay , By Calcutta Agency By Bombay Agency By Drafts on Calcutta By Drafts on Bombay By Bills Remitted to Calcutta (Bombay) Bills purchased this day (Bills Purchd. Bk.), 20/- ... By Bullion shipped to Calcutta (Bombay) Bullion Book By Current Accounts £%.<, X>« v*', ••• «•• ,,, ,, •D. E. F )10 £ 10 20 8. d. £ s. d. 30 17 10 10 30 1000 10000 60 By Deposit Accounts By Local Bills By Charges Account By Exchange Account By Interest Account Interest on Deposit Account ... „ Current Account ... By Commission Account ... By Balance to State No 15 10 25 £ I I I IIII I I I I I II II I P ,. I LONDON : PEINTED BT JOHN UNO AND COMPANY, UMITIED, QOTBN 8TBKET, CBSAP'BinS, B.C. ■aPWPMpi —iiiiiiililli II !| JOHN KING & COMPANY, LIMITED. CHIEF OFFICES: 63, QUEEN STREET, CANNON STREET, E.C. PRINTING WORKS AND FACTOEIES: 181 & 77, UPPER THAMES STREET. BRANCH ESTABLISHMENTS: 12, CARJIT STREET, LDTCOIIf'S DTIT HEIDS. 1, CHURCH COURT, OLD JEWRY. PAKLIAMENTABY OFFICES: 9, KING STREET, WHITEHALL. John King & Company, Limited, beg to assure their friends and customers that their arrangements enable them, as heretofore, to execute every description of Printing in the best style, and with unexampled speed and economy. THE COPPER-PLATE & LITHOGRAPHIC DEPARTMENTS Are completely furnished with every modern appliance, and artists of the highest excellence and skill are employed upon the premises, for the production of Bank Notes, Share Certificates, Cheques, Debentures, Bills of Exchange, &c. IN THE LETTER-PRESS DEPARTMENT They have devoted especial attention to the selection of the best modem and Antique Type, suitable for every class of work, both English and Foreign ; and, aided by steam machinery, with an adequate staff of thoroughly competent workmen, they are enabled to undertake the execution of work of any magnitude. IN THE ACCOUNT BOOK DEPARTMENT Skilful Workmen, for the execution of every process, are employed upon the premises. Books, both of first and second quality, are kept for the inspection of customers. All particulars of Ruling, Binding, &c., are registered, and it is only necessary, in future ordering, to quote the number on the label inside the book. IN THE DIE-SINKING DEPARTMENT The best attainable talent has been employed, for the production of Corporate and Official Seals, Arms, Crests, Monograms, Cyphers, &c., and Business and Commercial Dies. THE LAW-WRITING & STATIONERY DEPARTMENT Will be found supplied with every requisite for the use of Solicitors, Bankers, Public Companies, &c. A large and competent staff of Clerks is constantly engaged, both at their City and West-end Establishments, and all valuable documents entrusted to them are placed, for safe custody, in a fire-proof depository. Date Due -\^^. n 1 III jl . t i ii i \ ' ' •' retui This book must be returned to the COLUMBIA UNIVERSITY LIBRARIES 0041390903 II ''iSKa^^j.A*^ I^TZw =:> ■ '■ ■ ■■ ■ 'ifTHJK . ^ I I ■i -'