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Glalgow ,

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

and R. Ogle, London.

1801.

Haldane fer:

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The Honourable
The Lord Provost,
M A GISTRAT E S,

AND

TOWN COUNCIL

of Glasgow.

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JOHN HAMILTON, Esq. Lord Prorost.

William Wardlaw, Esq.
Peter Bald, Esq.

BAILLIES.
Robert Tennent, Esq.
John Laurie, Esq. Dean of Guild.
Arch. Newbigging, Esq. Deacon Convenor.
Robert Austin, Esq. Treasurer.
James Spreull, Esq. City Chamberlain.
Arch. Falconer, Baillie of Port-Glasgow.
John Orr, Esq. Sen. Town Clerk,
Richd. Henderson, Esq. Jun. Town Cleré.
John Bennet, Esq. Proc. Fisc. &c.

COUNSELLORS.

Laurence Craigie, Esg.
George Buchanan, Esq.
Thomas Hopkirk, Esq.
Robert Finlay, Esq.
James Black, Esq.
Archibald Smith, Esq.
James M Dowall, Esq.
Robert Bogle, Esg.

David Connell, Esq.
Robert Dunlop, Esq.
James M.Kenzie, Esq.
Robert Muirbeid, Esq.
William Craig, Esq.
Robert Robertson, Esq.
Jobn Ballantine, Esq.'
John Morison, Esq.

Richard Smellie, Esq.
Robert Waddell, Esq.
Andrew Patton, Esq.
Thomas Alston, Esq.
Fohn Tennent, Esq.
Thomas Smith, Esq.
Basil Ronald, Esg.
William Aird, Esq.

The
Following
Little Treatise,
HONOURED WITH
Your Generous Patronage,

Is with GRATITUDE & Humility
MOST RESPECTFULLY
Jnscribed

By
Hall's Academy,
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The Author.

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TO THE PUBLIC.

In a country which depends upon commerce, whatever professes to facilitate any of its transactions, 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 superior to what has been hitherto derived from works of this nature. A few, indeed, of these publications, merit attention, and to honour to their authors, to whom the compiler of this system acknowledges himself very much indebted. But being for the most

part the productions of gentlemen, who have had little experience in commercial affairs, they are often re." markably deficient in the most eligible forms of mercantile practice. Whereas the author of this publication, having been for a number of years employed in situations, where he had the advantage of becoming acquainted with calculations in every commercial point of view, has acquired the knowledge of several concise methods, which inen of business have found necessary to adopt for the sake of dispatch, and whose claim to superior utility has been determined by experience. A number of these will be found interspersed throughout the following work, and in this, he humbly hopes, its superiority will appear.

Hall's Academy, Ingram-Street, 2016 August

, 1801.

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