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Men of Business, Academies and Schools.

By James Morrison,

Mafter of the Commercial department Hall's Academy, Glasgow.

Glasgow,

Printed for the Author, by Niven, Napier & Khull.
Sold by D.Niven, Glas. J.Scrimgeour, Edin."

Haldane fer

and R. Ogle, London.

1801.

et fculpfit.

28 MAY 1931

IBRA

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Entered in Stationer's Hall.

TO THE PUBLIC.

IN N a country which depends upon commerce, whatever profeffes to facilitate any of its tranfactions, if it be not regarded with an eye of partiality, will at least be entitled to the indulgence of the public. The author trusts, that in the following treatise there will be found a degree of utility fuperior to what has been hitherto derived from works of this nature. A few, indeed, of these publications, merit attention, and do honour to their authors, to whom the compiler of this system acknowledges himself very much indebted. But being for the moft part the productions of gentlemen, who have had little experience in commercial affairs, they are often remarkably deficient in the most eligible forms of mercantile practice. Whereas the author of this publication, having been for a number of years employed in fituations, where he had the advantage of becoming acquainted with calculations in every commercial point of view, has acquired the knowledge of feveral concife methods, which men of business have found neceffary to adopt for the fake of dispatch, and whofe claim to fuperior utility has been determined by experience. A number of these will be found interfperfed throughout the following work, and in this, he humbly hopes, its fuperiority will

Hall's Academy, Ingram-Street,

20th Auguft, 1801.

appear.

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