Page:Cyclopaedia, Chambers - Volume 1.djvu/268

 BOO

C n8 )

BOO

" 'Dc&t-ffccky or Book of Payments. A Sook wherein is Payment - 7 by receiving Bills, H$g. due, or taking other Pre-

enter'd the Day whereon all Sums fall due, whether to be cautions. Two Models will lurtlcc for the Ufe and Form of

paid, or recciv'd by Bills of Exchange, Merchandiz.es, or this Scok : it mull only be obferv'd, that like the Ledger

otherwife : To the end, that by comparing Receipts and it murt be on two oppofite Pages 5 Moneys to be receiv'd

Payments, Provifion may be made in Time for a Fund for on the Left hand, thofe to be paid on the Right.

Model of the Page of Receipt.

Model of the Page of Payment.

M.i;

I

1708 To Receive.

U

60c

150

lOOO

170

s.

it.

Ian 1

2

1708 To Pay. | /.

i.

Remittance of ~\o\\n VkttarttftheiothpfMzfChyOtt Pits. Of Cade, fir Wool fold the 6 th of July.

To Charles Horn, for a Purchafe of the ijl of )ix\y. 700 To R.Hart, ,i Note under Hand of the pkofAaSp&) 40c

Gf Dikes by Bond of 1 3 d of May laft.

Remittance of Price, of the 2, ^d of October on Page.

Remittance of Lucas of 1 <,thof December, to Hall. 1700 My own Bill oft^th of 'October, to Bearer. 100

"Book of Niimero s, or Wares, is kept for the eafy Know- brought in ; on the Right, the Difcharge of the Goods out

ludge of all the Goods brought in, fent out, or temaining of the Warehoufe, againit the refpefliive Articles of the

in a Warehoufe. On the Left hand Page are enter'd the firft. Thus, Quantity, Quality, and Number or Mark of the Goods

N° 1 J A Sale of white Pepper -weighing

2 I A Piece of Crimfon Damask. Ells

400 /. <?3

Sook of Invoices. A Sook to lave the Journal from the Erafures inevitable, in taking Accompts or Invoices of the fevcral Goods receiv'd, fent, or fold ; where 'tis neceffary to be very particular. The Invoices here enter'd, are to be thole of Goods bought, and fct to Accompt of fome other ; thofe of Goods fold by Commiffion ; of Goods fent away to be fold on our Accompt ; and thofe of Goods in Partncrfhip, whereof we have the Direaion, or whereof others have the Direction.

Sook of Accompts Currant, is kept in Debtor and Credi- tor, like the Ledger ; and ferves for Accompts fent to Cor- refpondents, to be regulated in concert with 'em, e'er they are enter'd in the Ledger : And 'tis properly a Duplicate of the Accompts Currant, kept to have recourfe to on oc- cafion.

Sook of Commiffions, Orders, or Advices. In this are enter'd all Commiffions, Orders, Sge, receiv'd from Corre- fpondents. The Margins hereof are to be very large ; to give room againft each Article to infert the neceffary Me- moirs relating to their Execution. Some content them- felves with cancelling the Articles when executed.

Sook of Acceptances, is deitin'd for the regiftring all Bills of Exchange, notify 'd by Letters of Advice from Correfpondents ; to be able to know, on the Bill's being prefenred, whether they have Orders to accept 'em or not. When they chufe to decline accepting a Bill, againit the Article thereof, in the Book they put P, i. e. Proteft ; that on offering the Bill, the Bearer may be told he may pro- teft^ it : On the contrary, if they accept it, they write againit it an A ; adding the Date, or Day of Acceptance. And this, upon being transferr'd to the Debt-Book, is can- cell'd.

Sook of Remittances. A Sook fcrving to Regifter Bills of Exchange, as they are remitted by "Correfpondents, to require the Payment thereof. If they be protefted fot want of Acceptance, and return'd to thofe who remitted 'em 5 mention is made thereof againit each Article, by adding a P> in the Margin, and the Date of the Day when they were return'd ; then cancell'd. The Sook of Acceptances and Remittances, have lb near a Relation to each other, that many Merchants, ££V. make but one of the two, which they keep 111 Debtor and Creditor ; putting Acceptances of the Side of Debt, and Remittances to that of Credit.

Scok of Expcnces. A Detail of the petty E-:pences, both Domeftick and Mercantile ; which, at the End of each Month are fumm'd up, and make an Article for the Journal.

Sook of Veffels, is kept in Debtor and Creditor ; a par- ticular Accompt being kept for each Veffel. To the Side of Debtor, are put Viflualling, Fitting out, Wages, Sic. To the Side of Creditor, are put every thing the Veffel has produc d ; whether by way of Freight or otherwife. Laftly, the Totil of each is enter'd in the Journal ; upon balan- cing me Accompt of each Veffel.

Sook of Workmen, \s particularly in ufe among Merchants who have ManufaBures or Works in their Hands 'Tis kept Debtor and Creditor for each Workmanemploy'd. On the Side ot Debt is put the Matters given 'em to work ; and on that of Credit, the Works they return.

Thefe Sooks are kept the fame, as to Subfla'nce, in molt Trading Cities in Europe ; but not as to Coin : Each be- ing regulated by that Coin which has Courfe in the State wnere they are. See Coin.

BOOKS, in Terms of Commerce, the Regiflers wherein Merchants, £$c. keep their Accompts. See Book-keeping.

BOOM, in the Sea-Language, a long Piece of Timber with which the Clue of the Studding- fail isfprcad out ; cal- led aifo the Sntdimg-faU Scorn. It is fometimes likewifc

March 1 Apr. 10

Sold to Charles Mitchell.

Sent to Nichols of Briftol.

ufed to fpread, or boom out the Clue of the Main or Fore- fail. They fay a Ship comes Scorning, when /he makes all the Sail file can. — Alfo thofe Poles with Bufb.es or Baf- kets on the Top, which are plac'd to direct how to fleer in- to a Channel, are call'd Sooms, and by fome 'Beacons.

BOOT, Srodequin, a kind of Torture for Criminals; to ex- tort a Confemon, by means of a Soot, or rather a Stocking, or Buikin of Parchment; which being put on the Leg moilt, and brought near the Fire, in fiirinking, fqueezes the Leg violently, and occafions intolerable Pain. There is alfo ano- ther kind of Soot ; confifting of four thick flrong Boards bound round with Cords: Two of thefe are pur between the Crimi- nal's Legs, and the two others plac'd, one on the Side of one Leg, and the other on t'other 3 then, fqueezing the Legs againtt the Eoards, by the Cords, the Criminal's Bones are broken, &c. The Soot is now difus'd in Eng- land ; but fubfiils Itiil in fome other Countries, particularly Scotland.

BOOTES, in Aflronomy, a Conftellation of the Nor- thern Hemifphere near the Pole it fell"; fee Constella- tion.

The Stars in the Conftellation Sootes, in Ptclomy's Ca- talogue are 23 ; in Tycho's 28 ; and in Mr. Flamfiead's Catalogue 45. Their Longitudes, Latitudes, Magnitudes, gfe. are as follow ;

Stars in the Conjlcllation Bootes.

Names and situation of tbi Stars.

Middle of 3 in tlie fore Leg

M

Southern 5

H

Laft of the Tail of Urfi Major

m

12

North of the Leg

—

14 '4

IC

Inform, before the preced, Thioh

II

»4

In the preced. Thigh

n?

15

27

Bright one 'twi.it Thighs, Arclnms Preced. in the North Hand

In the preced. Arm

Middle one in the Hand That following Arcturas Laft of 3 in the Hand Small one following the N. Hand

M Preced. agtlinft the Girdle

In the preced. Shoulder Subfeq. againit the Shoulder South in the following Le >

In the pofterior Heel

That following the preced. An

..? Longitude.

51 5<f 45 34 37 50 51 57
 * 9 5

34 *4 10 50 59 00 00 3 S

17 1

lj 5

43 4

9 24

8 42

2S 33

53 5'

3639

23 52

2 37 3 1

22 11 11 1? 2« 45" 14
 * C: 22 38 00

T S 18 14 00

a 1 .35 $6

18 2$ 50 22 49 58

13 18 18

19 31 33

27 30 5

28 4 21 IH o j; :! a 29 37 33

9 58 2 2j 3« 32

■a? 25

~ 23

Latitude Nor.

/ n

28 11 16

30 32

33 59 22

2fi 32 8

25 12 47

30 14 28

54 2 4

27 31 3«

28 6 41

s<; 33 10

31 28 30

3« 53 1«

35 4" 3

5« 34 48

24 51

22 15 30

30 57

58 54 4+

25 10 15

54 39 20

28 27

5 s 55 33

31 45 14

Co 10 4

5 s 5! 5

42 17 57

35 « 13

49 33

42 8 14

30 23 tS

27 53 4»

22 41 32

! 5 59 55

55 2 7 39

40 9

4 4

5 « 3 7 i 5

7 « 7 6

5 7 6

5

4 6

4 8 7

NiMts