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Receipt for Money received for another Person. Salem, Aug. 10, 1827. Received from P. C. one hundred dollars for account of J. B. ELI TRUMAN.

Receipt for Interest due on a Note.

Amherst, July 6, 1827.

Received of I. S. thirty dollars, in full of one year's interest of $500, due to me on the last, on note from the said I. S.

day of SOLOMON GRAY.

Receipt for Money paid before it becomes due.
Hillsborough, May 3, 1827.

Received of T. Z. ninety dollars, advanced in full for one year's rent of my farm, leased to the said T. Z., ending the first day of April next, 1828. HONESTUS JAMES.

Note. There is a distinction between receipts given in full of all accounts, and others in full of all demands. The former cut off accounts only; the latter cut off not only accounts, but all obligations and right of action.

ORDERS.

Archdale, Sept. 9, 1802.

Mr. STEPHEN BURGESS. For value received, pay to A. B., or order, ten dollars, and place the same to my account. SAMUEL SKINNER.

Pittsburgh, Sept. 9, 1821.

Mr. JAMES ROBOTTOM. Please to deliver Mr. L. D. such goods as he may call for, not exceeding the sum of twentyfive dollars, and place the same to the account of your humble servant, NICHOLAS REUBENS.

BOOK-KEEPING.

It is necessary that every man should have some regular, uniform method of keeping his accounts. What this method shall be, the law does not prescribe; but, in cases of dispute, it requires that the book, or that on which the charges were originally made, be produced in open court, when he will be required to answer to the following questions :

Is this your book, and the method in which you keep your accounts?

Did you make the charges, now in dispute, at the time they purport to have been made?
Are they just and true?

Have you received pay for them, or any part? if so, how much?

An answer in the affirmative, under oath, to the above questions, (the last only excepted,) is all that is required to substantiate his claim.

For farmers and mechanics, the following method will be found both convenient and easy. It con-
sists in having one single book, entering the name of the person, with whom an account is to be opened,
at the top of the left hand page, Dr., and at the top of the right hand page, Cr., as follows:-

Dr.

James Macknight.

James Macknight.

dolls. cts.

1827.

1827.
Jan. 5. To 5 cords of Wood, at $175,
May 16. To one day's work, self and

By one Plough,

8 75 April 8.
May 10. By repairing Cart Wheels,
Sept. 12. By Cash to balance,

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Is this your book, and the method in which you keep your accounts?

make the charges, now in dispute, at the time they purport to have been made? Did you Are they just and true?

Have you received pay for them, or any part? if so, how much?

An answer in the affirmative, under oath, to the above questions, (the last only excepted,) is all that is required to substantiate his claim.

It con

For farmers and mechanics, the following method will be found both convenient and easy.
sists in having one single book, entering the name of the person, with whom an account is to be opened,
at the top of the left hand page, Dr., and at the top of the right hand page, Cr., as follows :—

James Macknight.

1827.

Jan. 5. To 5 cords of Wood, at $175, May 16. To one day's work, self and oxen, July 23. To 4 bushels of Rye, at 75 cts. delivered by your order to C. D.

Dr.

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