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A Shoemaker's Account.

Mr. THOMAS HANNA

To DANIEL BUMGARNER,

Dr.

1827.

$ cts.
5100
200
2 25

66

66

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May | 2 To 1 pair of boots

5 • 1 pair of shoes
7 new feet to a pair of boots

9 “ vamping and soaling a pair of shoes
20
66 2 pairs of shoes for your

wife
24 • 1 pair of shoes for James
26 66 mending a pair of shoes for John

31 66 1 pair of shoes for George
June 66 mending 4 pairs of shoes
4 66 making a pair shoes for self, you

finding the leather
13 66 1 pair of boots for Charles
15 66 mending 2 pairs of shoes, and a

pair of boots
18 1 pair of boots for George
25 66 3 pairs of coarse shoes for workmen

Due me

$

100 0181 150 1 121 075

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3 12 11871 2 625 450

65

A Tanner's Account.

:

Mr. John Cash

To RICHARD LEATHERALL, Dr.

8 cts.

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66

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1827
May 6 To half a side of soal leather, weight
24 lbs. at 31* cts. per

Ib.
8 66 a quarter kipskin
14 6 14 lbs. soal leather, at 30 cts. per

Ib.
18 66 half a calfskin
26 66 leather for a pair of boots

30 upper leather for a pair of shoes
June 6 66 harness leather

9 66 2 calfskins
12 56 2 pairs of half soals, per your order
161 6 a quarter kipskin.

Due me $

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A Saddler's Account.

Mr. Thomas UPRIGHT

To WILLIAM Skinner, Dr.

1827.

$ cts. May, 6,To a new saddle for yourself

16,00 12 a new saddle for your wife

2000 18 “ mending 2 old saddles

1 621 26 “ 4 working, or blind bridles, at

$1 62 cts. each 28 6 2 new collars, at $1 37 cts. cach June 1 « mending 2 old collars

0875 6 6i 2 new bridles, at $1 87} cts. each 8 “ mending 2 old bridles

0621 14 66 2 new girths and a surcingle

1 311 16 “ mending saddlebags

0183 20 6 a wagon whip

0175 Due me

S

A Black sinith's Account.

Vir. GEORGE MONEYMAN

T. JACOB BARTON, Dr.

1827.

$ cts.

Mayl 4|To shoeing 2 horses

8 66 4 removes
10 “ mending a logchain
16

“ sharpening plough-irons
24 “ making an ase, iron and steel yours

28 6 repairing an old axe June! 1 66 repairing a scythe

4 “ steeling and tempering mason tools
8 66 putting iron hoops on a well-bucket

66 making a chain for the same
14 “ mending drawing-chains

$

2 12. 0 | 25 0621 0314 150 0 371 0121 1871

061 0 | 50 01 874

66

Due me

4 Wheelwright's Account.

Mr. ThomaS READYPAY

To John M'MULLIN, Dr. 1827.

8 cts. May | 51 To 4 spinning wheels, at $3 75 cts. each

8 66 3 doz. weaver's spools 1 12 per doz.
9 6 mending 6 chairs, at 314 cts. each
21 66 2 new flyers, and teething a pair

0 371 28 a new woollen wheel

2621 June 1 a new check reel

150 121 “ repairing an old wheel and reel

0175 S

Due me

A Carpenter's Account. Mr. WILLIAM BANKER

To WILLIAM Robinson, Dr. 1827.

$ cts. May 4, To laying 650 feet of flooring, at

$1 25 cts. per 100 ft.
8 6 making, hanging, and fitting 3 doors 10933
20 6 making 14 twenty-four light sash-

es, at 64 cts. a light
24 66 partitioning a room off the kitchen

3 87 26 66 making a door for said room

2 123 June 1

66 making a kitchen table
12 shingling your new house

56 | 87. Due me

8

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2311

A Laborer's Account.

MR. THOMAS PLENTY

To John Needy, Dr. 1827.

$ cts, May 51 To 4 days chopping wood, at 37 cts.

per day
9 66 5 days ploughing corn ground, at

50 cts. per day
16 “ 6 days thrashing wheat, 56 cts. a day

26 66 5 days planting corn 315 June 1 6 3 days driving wagon

564 6 6 5 days attending masons 37 46 26 " 8 days mowing hay

564 Dae me ST

A Farmer's Account.

66

Mr. Jonathan PaxMONEY

T. JOHN FARMER, Dr. 1827.

$ cts. May 4 To 4 bushels corn, at 314 cts. per bushel

9 6 6 bush. potatoes 25
12 | “ 8 pounds butter, at 64 cts. per lb.
13 66 10 dozen of eggs, at 4 cts. per

dozen
14 66 2 tons 5 cwt. of hay, at 25 cts. per

cwt. 16 66 100 pounds of flour

150 24 66 8 dozen of chickens, at 64 cts. apiece 26 66 cabbage and beets

1621 June 1 66 24 pounds hog's lard, at 3 cts. per

Ib. 6 66 12 gallons soap, at 183 cents per gal.

Due me

$

Another.

66

Mr. TIMOTHY GOODPAY

To ROBERT INDUSTRY, Dr. 1827.

$ cts. May 2 to 4 days ploughing, at $1 25 cts. a day

8 3 days hauling wood 112“ 14 6 6 tons of hay, at 18} cts. per cwt. 20

1200 26 66 a veal calf

3063 29 “ 4 fat sheep, at 82 61 cts. apiece June 4 a two-year-old colt

1750 8 66 5 days hauling stone, at $1 per day 16 “ 2 days hauling tobacco

200 Due me 8

a

fat cow

The learners are to observe, in drawing off. or furnishing their accounts, that the two dots, thus, (") under May, and under To, is a clerical and mercantile style of repeating the word, under which those dots are placed, and signifies that May is continued on, until the month June is wrote; and the two dots under To, are to be continued as far as the accounts run, The two dots signify, that May, June, and To, are made mention of, as it would appear unnecessary to repeat those words at full length, as often as is required.

Examples of Promissory Notes, Receipts and Orders.

On demand I promise to pay Mr. John Moneyless, or order, the sum of fifty dollars, for value received this 9th day of June, 1827.

THOMAS DEBTOR. Six months after date, I promise to pay Mr. Thomas Goodman, or order, the sum of twenty dollars and fifty cents, for value received this 9th day of June, 1827.

JAMES CREDIT. A Joint Note. Six months after date, we jointly or severally promise to pay Mr. George Trusty, or order, the sum of '10 dollars 37 cents, for value received this 9th day of June, 1827.

john Needy,

HENRY Ditto. A Receipt in part payment. Received of Thomas Tenant, the sum of thirty dollars, on account, this 16th day of June, 1827.

John RECEIVER. A Receipt in full. Received of David Ballantine, the sum of five hundred dollars, in full of all demands whatever to this date, June 9th, 1827.

Thomas MONEYMAN,

Orders. Mr. John LENDER,

Sir-Please lend me your wagon a few days, and I will return you

the like favour another time, if in my power.

Yours, &c. June 16th, 1827.

Thomas BORROWER.X Mr. HENRY H. EVANS,

Sir-Please send me by the bearer, (John Carefull,) twenty pounds of iron, and two pounds of steel, and I will pay you the next time I go to town, which will be in a few weeks hence. Yours respectfully. .

THOMAS CRAVER. Monday, 4th June, 1827. NOTE. When you draw a promissory note, be sure you always write, or order, otherwise the note is not transferable, as do person can recover it by Jaw, but the person in whose favour it is drawn. When the words, on account, are written in a receipt, they shew that the money then paid, is only a part of the debt. Orders may be drawn in many forms, according to the nature of the case ; but in all cases they should be briefly drawr.

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