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Lad 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 beloved 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-
fator, B. A. as and for his last will and testament, in the
presence of us who have subscribed our names as witnesses
diereto, in the presence of the said testator.

R. A.
S. D.

L. T. Note: The testator, after taking off fris 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

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

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 thereon standing, for the term of one year from this date. To have and to hold to him the said P. 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

1

THE

PRACTICAL ACCOUNTANT;

said P. that he hath good right to let and demise the sald letten and demised premises in manner aforesaid, and that he the said A. during the said time will suffer the said P. quietly to HAVE and to HOLD, use, occupy and enjoy said demised premises, and that said P. shall have, hold, use, occupy, possess and enjoy the same, free and clear of all incumbrances, claims, rights and itles whatsoever. In witness whereof, I the said A. B. havo gereunto set my hand and seal, this in presence

A. B.

OR

day of

FARMERS' AND MECHANICKS'

Signed.nepredenze delivered]

BEST METHOD OF

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.

FOR THE

EASY INSTRUCTION OF YOUTH.

AN INLAND BILL OF EXCHANGE. [$83, 34).

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,

SIMON PURSE. New-York.

DESIGNED AS

Mr. Tew oferchant,}

A COMPANION

то

DABOLL'S ARITHMETICK

A COMMON NOTE OF HAND. ($130]

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 game to the account of Your Ob't. Servant,

E. WHITE.

BY SAMUEL GREEN.

2

ITHACA, N. Y., PRINTED AND PUBLISHED BY MACK, ANDRUS, AND WOOD!

FINIS.

1835.

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IT HA CA, N. Y.,
PRINTED AND PUBLISHED BY MACK, ANDRUS, AND WOODRUER..

"JEREMIAH GOODALE, Albany, January 1, Entered. Joseph Hastings,

Cr. 1 By 3 months' wages, at $6 a month, due this data

[graphic]

subject to be entered, should any consideration be deferred till

INTRODUCTION. SCHOLARS, malo and female, after they have acquired a sufficient knowledge of Arithmetic, especially in the fundamental rules of Addition, 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 kccper, should enter deeply into the science as practised by the mer chant engaged in extensive business, for such study would engross a quiring 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. od for their adoption.

Let a small book be made, or a few sheets of paper sewed together, and ruled after the examplos 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

No article thus

in

Entered. Anthony Billings,
1 By my order in favour of Joseph Hastings,

-15Eatercd. Thomas Grosvenor,

Dr. 1 To the frame of a house completed and raised thi

day on his Glover Farm, so called, 4000 feet at 2 cents per foot,

to

on

delivered is to be mentiobe delivered, the name of the

another day. Great attention should be given to write the transac. tion in a plain hand; the cntry should mention all the particulars ne. cessary to make it fully undorstood, with the time when they took

to whom

be cause 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 rectificd by a new entry; and the wrong one may be cancelled by writing tha word Error in the margin.

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

of justice.

Cr.
Entered, Edward Jones,

1 By his team at sundry times, carrying manure 8
my farm, azt

-25 Entered. Thomas Grosvenor,

Dr. 1 To 48 window sashes delivered at his Glover Farm so called, at $1,00

$48,0 Setting 500 panes of glass by my son Jolin,

at 15 cents,
10 days' work of myself finishing front room,
at $1,25 a day,

* 12,
74 do. of William, my hired man, laying
the kitchen floor and hanging doors, at,
84 cents a day,

-26-
Entered. Anthony Billings,
1 By 2 galls, molasses, at 36 cts. per gall

.: 0

Cr

* There put the name of the money of the book, and first

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Dr.

1

*JEREMIAH GOODALE, Albany, January 1, 1822. Entered. Joseph Hastings,

Cr.

$ Jol.
1 By 3 months' wages, at $6 a month, due this date, 18.00
Entered.
Samuel Stacy,

Dr:
1 To 2 weeks' wages of my daughter Ann, spinning
yarn, at 75 cents a week, ending this day,

1 50 Entercd. Joseph Hastings,

1 To my order for goods out of the store of Anthony
Billings,

11:50 Entered. Anthony Billings,

Cr. 1 By my order in favour of Joseph Hastings,

11 50

15.
Eatercd. Thomas Grosvenor,

Dr.
1 To the frame of a house comploted and raised this

day on his Glover Farm, so called, 4000 feet at 25
cents per foot,

100/00

-18
Entered. Edward Jones,

Cr.
1 By his team at sundry times, carrying manure on
my farm,

5/64
-25-
Entered. Thomas Grosvenor,

Dr.
1 To 48 window sashes delivered at his Glover Farm,
so called, at $1,00

$48,00
Setting 500 panes of glass by my son John,
at 1) cents,

7,550
10 days' work of myself finishing front room,
at $1,25 a day,

12,50
74 do. of William, my hired man, laying)
the kitchen floor and hanging doors, at 6,30
84 cents a day,

43

-26-
Entered. Anthony Billings,

Cr.
1 By 2 galls, molasses, at 36 cts. per gall. 0,72

4 yds. of India Cotton, at 185 cents, 0,74
2 Aannel shirts to Joseph Hastings,

2,16

3162

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Dr.

Entored. Joseph Hastings,

1 To 2 shirts of A. Billings,

2,16

* There put the name of the orner of the book, and first date.

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