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A FEW USEFUL FORMS IN TRANSACTING BUSINESS.

AN OBLIGATORY BOND. KNOW all men by these presents, that I, C. D. of

in the county of am held and firmly bound to H. W. of in the penal sum of

to be paić H. W. his certain attorney, executors, and administrators; to which payment, well and truly to be made and done, I bind myself, my heirs, executors, and administrators, firmly by these presents. Signed with my hand, and sealed with my seal. Dated at

this

dar of

A. D. The condition of this obligation is such, That if the above bounden C. D. &c. (IIere insert the condition. then this obligation to be void and of none effect; other wise to remain in full force and virtue. Signed, sealed, and delivered,

the presence

A BILL OF SALE. KNOW all men by these presents, that I, B. A. of for and in consideration of

to me in hand paid his D. C. of

the receipt whereof I do hereby acknowledge, have bargained, sold, and delivered, and, by these presents, do bargain, sell and deliver unto the said D. C. (Here specify the property sold.] TO HAVE and to HOLD the aforesaid bargained premises, unto the said D.C. his executors, administrators, and assigns, forever. And I the said B. A. for myself, my executors and administrators, shall and will warrant and defend the same against all per sons unto the said D. C. his executors, administrators, and assigns, by these presents. In witness whereof, I have hereunto set my hand and seal, this day of 1814.

In presence of

A SHORT WILL. I, B. A. of, &c. do make and ordain this my last will and testament, in manner and form following, viz. I give

and bequeath to my dear brother, R. A. the sum of ten pounds, to buy him mourning. I give and bequeath to my son J. A. the sum of two hundred pounds. I give and bequeath to my daughter E. E. the sum of one hundred pounds; and to my daughter A. V. the like sum of one hundred pounds. All the rest and residue of my estate, goods and chattels, I give and bequeath to my dear be

loved wife, E. R. whom I nominate, constitute and appoint - sole executrix of this my last will and testament, hereby

revoking all other and former wills by me at any time heretofore made. In witness whereof, I have hereunto set my hand and seal, the

day of in the year of our Lord Signed, sealed, published and declared by the said tes| tator, B. A. as and for his last will and testament, in the

presence of us who have subscribed our names as witnesses thereto, in the presence of the said testator.

R. A.
S. D.

L. T. Note.-The testator, after taking off his seal, must, in presence of the witnesses, pronounce these words: “I publish and declare this to be my last will and testament.

Where real estate is devised, three witnesses are absolutely necessary, who must sign it in the presence of the testator.

A LEASE OF A HOUSE. KNOW all men by these presents, that I, A. B. of in

re.

for and in consideration of the sum of ceived to my full satisfaction of P. V. of

this day of in the year of our Lord

have demised and to farm let, and do by these presents, demise and to farm let, unto this said P. V. his heirs, executors, administrators and assigns, one certain piece of land, lying and being situated in said

bounded, &c. (Here describe the boundaries] with a dwelling house théroon standing, for the term of one year from this date. To HAVE and to HOLD to him the said r. V. his heirs, executors, administrators and assigns, for said term, for him the said P. V. to use and occupy, as to him shall seem meet and proper. And the said A. B. doth FURTHER COVENANT with the

said P. that he hath good right to let and demise the sai letten and demised premises in manner aforesaid, and that b: the said A. during the said time will suffer the said P. quietly o HAVE and to HOLD, use, occupy and enjoy said demised premise and that said P. shall have, hold, use, occupy, possess and enjo the same, free and clear of all incumbrances, claims, rights an titles whatsoever. In witness whereof, I the said A. B. har hereunto set my hand and seal, this

day of
Signed, sealed and delivered
in presence of

A. B.

A NOTE PAYABLE AT A BANK. $500, 60]

HARTFORD, May 30, 1815. FOR value received, I promise to pay to John Merchant or order, Five Hundred Dollars and Sixty Cents, at Hartford Bank, in sixty days from the date.

WILLIAM DISCOUNT.

AN INLAND BILL OF EXCHANGE. ($83, 347

Boston, June 1, 1815. TWENTY days after date, please to pay to Thomas Goodwin or order, Eighty-Three Dollars and Thirty-Four Cents, and place it to my account, as per advice from your humble servant, Mr. T. W. Merchant,

SIMON PURSE. New-York.

A COMMON NOTE OF HAND. [8130]

New-YORK, March 8, 1821. FOR value received, I promise to pay to John Murray, One Hundred and Thirty Dollars, in four months from this date, with interest until paid.

JOHN LAWRENCE. A COMMON ORDER.

NEW-YORK, June 10, 1822. Mr. Charles Careful,

Please to deliver Mr. George Speedwell, the amount of Twenty-Five Dollars, in goods from your store; and charge the same to the account of Your Ob't. Servant,

E. WHITE.

FINIS.

THE

PRACTICAL ACCOUNTANT,

OR,

FARMERS' AND MECHANICKS'

BEST METHOD OF

BOOK-KEEPING;

FOR THE

EASY INSTRUCTION OF YOUTH.

DESIGNED AS

A COMPANION

TO

DABOLL'S ARITHMETICK.

BY SAMUEL GREEN.

ITHACA, (N. Y.)

PUBLISIIED BY MACK AND ANDRUS.

Stercotyped by A. Chandler, New-York.

INTRODUCTION.

SCHOLARS, male and female, after they have acquired a sufficient knowledge of Arithmetic, especially in the fundamental rules of Addi. tion, Subtraction, Multiplication, and Division, should be instructed in the practice of Book Keeping. By this it is not meant to recommend that the son or daughter of every farmer, mechanic, or shop keeper, should enter deeply into the science as practised by the merchant engaged in extensive business, for such study would engross a great portion of time which might be more usefully employed in acquiring a proper knowledge of a trade, or other employment.

Persons employed in the common business of life, who do not keep regular accounts, are subjected to many losses and inconveniences; to avoid which, the following simple and correct plan is recommend. ed for their adoption.

Let a small book be made, or a few sheets of paper sewed together, and ruled after the examples given in this system. In the book, termed the Day Book, are duly to be entered, daily, all the transactions of the master or mistress of the family, which require a charge to be made, or a credit to be given to any person. No article thus subject to be entered, should on any consideration be deferred till another day. Great attention should be given to write the transaction in a plain hand; the entry should mention all the particulars necessary to make it fully understood, with the time when they took place; and if an article be delivered, the name of the person to whom delivered is to be mentioned. No scratching out may be suffered ; because it is sometimes done for dishonest purposes, and will weaken or destroy the authority of your accounts. But if, through mistake, any transaction should be wrongly entered, the error must be rectified by a new entry; and the wrong one may be cancelled by writing the word Error in the margin.

A book, thus fairly kept, will at all times show the exact state of a persons affairs, and have great weight, should there at any time bu a necessity of producing it in a court of justice.

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