Page:Encyclopædia Britannica, first edition - Volume I, A-B.pdf/740

 E E P I N G. fore, to prevent the bad cbnfequences of fueh a carelefs practice, merchants are provided with a large book, in folio, into which is copied verbatim every letter of bufinefs before it be fent off. So that this ^book, together with the letters received-(which muft alfo be carefully kept,in files or boxes,) makes a complete hiltory of all the dealings that pafs betwixt a merchant and his correfpondents; which may be very ufeful and neceffary on many occafions. 9. The Pocket-book. This is a fmall book, of a portable fize, which a merchant carries in his pocket when bufinefs calls him abroad to a tavern, a fair, the country, or other places. In this he fets down the bargains he makes, the expences he is at, the debts he pays, or fums he receives, with every other part of bufinefs he tranfafts while abroad; as alfo any occurrence or piece of news he thinks worth while to record. And when he comes home to his compting-houfe or (hop, he transfers .the things contained in this book, each to their proper places in the Wafte-book, or Books Subfidiary. Faffors of great bufinefs fometimes keep another fmall book, called the Memorandum hook. Into this book is copied, from letters as they come to hand, ffiort notes of the feveral commiffions for buying goods contained in them ; and as the commiffions are effected, the notes are croffed, or have fome mark affixed to them. This is more convenient in doing bufinefs, than to be continually running to the letters themfelves. Suppofe a merchant of Lifbon, by his letter, give a commiffion for buying goods, a note of it in the Memorandum book will (land thus. Lijbon, i$l June 1769. Out of Carlos Popham'% letter an order for 4000 yards of ferges, at 8 d. or 8-^a. per yard, 20 dozen (lockings, not above 36/. per dozen, &c. All which to be packed and (hipped for Lilbon, con(igned to himfelf, and marked C. P. In like manner fa&ors may, and thofe much employed generally do, take a note, from the letters of advice, of all the goods configned to them, either in a feparate place of this book, or in another book of the fame nature^ By this means a fadtor daily underandhistheeye,goods both(liethebrings: time when (hip may has be expedted, And fofuchis ina a readier way of minding to look out for a merchant for them before hand, than if he had only the letter as his remembrancer. An example follows. Nctples, 18th June 1769. In the Profperity, Robert Wilfon mailer, filks for account of Anthony Carew, marked C. N° 122 to 140. The above are the fubfidiary books mod in ufe: But a 8. The Copy-Boob of Letters. merchant is not tied down or rdlridled to them; he may keep and negledt others, or invent more, as the nature of his It is very imprudent in any perfon to fend away a letter of fome, bufinefs, without keeping a double of it to himfelf; and there- bufinefs requires, and he finds convenient.

BOO K - K /. /. d. 769.Days January, to pay. 3 To Simon Smith, qooo crowns, at 56^.? 70 hill of G. F. - - 5| ll'To Janies Jeffery, for fundry goods, j 68 2 5[To James Martin and company, S125 gojTo James Halley, for oil, N. B. Upon the payment of any fum, merchants either cancel the line, or, which is better, they write the word Received or Paid upon the margin, or ufe fome mark of their own, to (ignify that the fum to which it is affixed is paid. 7. The Keceipt-book. In this book a merchant takes receipts of the payments he makes. The receipt ffiould contain the date; the him received, expreffed in words at large, and alfo in figures in the money-colunins ; the reafon why and whether in full or in part; and unfit be figned by the-perfon receiving. But there is no occafion to mention the merchant’s name ; for the book, being hi's own, fufficiently implies that. This book is paged, and the form of it is as follows. 1. 1Received, July x. 1769, in part for fug; 13 (S'oo the fum of one hundred thirtyperfixJohn pounds,Stewart. Received, this 4th of July 1769, in full for ' indigo, the fum of forty eight pounds ten (hillings, per Tho. Green. Received, July 6/ 1769, in part for lead, 7 twenty pounds, for my mailer David Douglas, y per Sam. Sprat. Received, July 10. 1769, in full for co-h peras, thirty fix pounds twelve ffiillings, fork felf and company, - Per ~ David ’ Diiff.j Received, July it. 1769, forty-five pounds twelve (hillings and nine pence, in full for to T bacco fold the 10th of January lafl, for felf^ and partner, - Per Simon Trujfy.J Received, July 12. 1769, the fum of fifty 7 pounds, by order, and for the account ofk George Grant, -Per Nath. Smith.J
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