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JEREMA

CAMHR
INTRODUCTION.

Entered Joseph

1By 3 mo

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SCHOLARS, male 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

. mend that the son or daughter of every farmer, mechanic, or shop kecper, should enter deeply into the science as practised by tho mer chant engaged in extensive business, for such study

would

engrossa 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. 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, arc duly to be entered, daily, all the transactions of the master or mistress of the family, which require a charge subject to be entered, should un consideration be deferred till another day. Great attention should be given to write the transac. tion in a plain hand; the cntry should mention all the particulars no. cessary to make it fully undorstood, with the time when they took place; and is 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 mistako, 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 there at any time bu a necessity of producing it in a court of justice.

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

Cr.

$cl. 1 By 3 months' wages, at $6 a month, due this date, 1800 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 Entered. Joseph Hastings,

Dr.
1 To my order for goods out of the store of Anthçny
Billings,

11 50

1150

15

10000

5.64

Entered. Anthony Billings,

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

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

day on his Glover Farm, so called, 4000 feet at 21
cents per foot,

-18-
Entered. Edward Jones,

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

my farm,
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,

7,50
10 days' work of myself finishing front room,
at $1,25 a day,

12,50
75. do. of William, my hired man, laying

the kitchen floor and hanging doors, at > 6,30
84 cents a day,

-26-
Entered. Anthony Billings,

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

4 yds. of India Cotton, at 183 cents, 0,74
2 Hannel shirts to Joseph Hastings,

2,16

7430

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3162

Dr.

Entored. Joseph Hastings,

1 To 2 shirts of A. Billings,

2,16

* There put the naine of the oruner of the book, and first date.

APTENDIX.

TABLE IX.

Shewing the value of Federal Money in other Currencies

AFTENDIX. VII. TABLE of Cents, answering to the Currencies

of the United States, with Sterling, frc. NOTE.—The figures on the right hand of the space, show the parts of a cent, or mills, &c.

6s. to 8s. to 7s.6d.43.80.15s. to 4s. 60.4s. 101d to

the the to the to the the to the the Doll. Doll. Doll. Doll. | Doll. Doll. Dollar. P.cents. cents. cents. cents. Icents. cents. cents. 1 1 3 10 1 1 17 1 6 1 17

27 2 0 2 2 3 50 3 3 3 7 3 4 3 4 1 3 1

3 3 5 3 5 5 5 5 1 41 5 5 4 1 4 4 in 1 6 3 ng 4 6 8 5

6 9 5 2 5 5 8 9 8 6 9 2 8 5 6 83

62 6 6 10 7 10 11 1 10 2 97 7 2 7 7 12 5 11 6 12 9 11 9 8 11 1 8 3 8 8 14 2 13 3 14 8 13 6 9 12 5 9 3 10 16

15 16 6

15 3 10 13 8 10 41 11 1 17 8] 16 6 18 5 17 11 15 2 11 4 12 2 19 6 18 320 3 18 S.

31 21 4 20

22 2

20 2 33 3 25 26 6 42 8 40 44 4 41 3 50 37 5! 40 64 21 60 66 6 61 5 4 66 6 50 53 3 857 80 888

82 5. 83 3 62 566 6107 1 100 111 1 102 5 6.100 75 - 80 128 5 120 133 3 123 7'116 61 87 5 93 3|150 140 155 5 143 5 8:133 3 100 106 6|171 4160 177 7 164 1

9 150 1112 5.120 192 8180 200 184 6 10 166 6 125 133 3214 2 200 222 21 205 1 11 183 3 137 5 146 6235 7 220 244 4 225 6 12 200 150

150 160 257 1|240 266 6 246 1 13216 6162 5,173 3278 5 260 1288 8 266 6 14233 3 175 186 6300 280 311 1 287 1 15250187 5200 16266 6200 213 3342 8320 355 5. 328 2 171283 3212 5226 6364 2 340 1377 7 348 7 18 300225 240 385 6360 400 369 2 19316 6237 5253 31407 1j380 422 21 3897 20 333 3 250 266 6428 5 400 444 4

|444 4 410 2

[graphic]

1 16 6 12 5 13

New Jersey, Nero Eng. Nero York Pennsylva- South-Car Federal land, Vir- and North nia, Dela-olina, and Money. ginia, and Carolina ware, and Georgia

Kentuky | currency. Maryland currency currency.

currency. Cents

. s. d. s. d. S. d. S. d. 1

0 1 0 1 0 0 2

02 0 17 0 1 3

03 0 21 013 4 1 0 3 0 37 034

0 % 3 0 041 041 6. 041

0 51 0 37 7

0 61 0 64 04 8 0 51 073 074 04 9 O 01 0 83 08 05 10 0 71 091 09 05 08 0 104

06

06 13 091 1 01

07 14 0 10

1 04 0 15

1 21 1 li 0 16

1 37 1 21 0 17 1 01 1

1 37 0 18 1 1 1 51 141 0 19

111 1 61 1 51 0 1

1 77 16 0 1

% 3

1 40

3

3 0 1 3 0 4 0

3 9 377 4 9 4 6

5 3 4 ore 6 43 60

3 90 5 41 a 21 6 9 100

4 6 0 8 0

4

333 33076

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Shewing the value of Federal Money in other Currencies.

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New Jersey,
New Eng- New York Pennsylva-South-Car-
Federal land, Vir- and North (nia, Dela-olina, and

Georgia
Money. ginia, and Carolina
Kentuky

currency.
currency. Maryland
currency.

currency.
d.

d.
d.
d.
Cents,

0

0 1
0

0
1
1

0
03

013
2
0 2

0 1
0

0
0 21
0 3
02

0
03
0 3
0 3

2

0
0 41
0 43
0

2
0 51

0
0 53
6 0

0 4 7

0 64
0 5
0

0 41 8 0

0 71 0

08 9

0 0

08 }

0 10 07

09

0 9
11 08
0 101

0 63

0 10 12

63 0

0 11} 8

0 101

0 71 0 13

0 113
1 0

91
14 0 10
1 11

07

1 01 15 0 102

1 27

1 1} 16

09 Oll} 1 31 1 21

0 91 17 1 01

1

1 31

41 18

0.10 1 1

1 51 1 41 19

0 103

1 51
1 12
1 61

1
20
1 77

0 111 1 21

2 3
30
2 43

1 43 1 9

3 0

1 103 3 40 3 0

2 4 4 0

3 9 60 3 m 4 9

2 9

4 6 70 4 21

3 31 5 71

5 3

6 0 3 83

6 80 4 97

5 4 my 21 90

6 9 4 21 6 0 100

8 0

6 ng

APPENDIX.

in the county of

set

assigns, by these presents. In witness whereof, I have and to farm let, and do by these presents, demise and to sari

I, B. A. of, &c. do make and ordain this my last will said P. V.to use and occupy, as to him shall seem me and testament, in manner and form following, viz. I give proper. And the said A. B doth FURTHER COVENANT WI

2

Al’PENDIS.
A FEW USEFUL FORMS IN TRANSACTING BUSINESS.

bad bequeath to my dear brother, R. A. the sum of te

pounds, to buy him. mourning. I give and bequeath AN OBLIGATORY BOND.

my son J. A. the sum of two hundred pounds. I give ar KNOW all men by these presents, that I, C. D. of

bequeath to my daughter E. E. the sum of one hundre am held and firmly bound to

pounds ; and to my daughter A. V. the like sum of on H. W. of in the penal sum of

hundred pounds. All the rest and residue of my esial H. W. his certain attorney, executors, and administrators ; bored wife, E. R. whom I nominate

, constitute and apport

to be paid goods and chattels, 1 give and bequeath to my dear be to which payment, well and truly to be made and done, I bind myself, my heirs, executors, and administrators,

sole executrix of this my last will and testament, bere! firmly by these presents. Signed with my hand, and revoking all other and former wills by me at any time sealed with my seal.

Dated at

this

heretofore made. In witness whereof, I have hereunt

day of A. D.

my hand and seal, the

dny The condition of this obligation is such, That if the

in the
year

of our Lord above bounden C. D. &c. [Here insert the condition.]

Signed, sealed, published and declared by the said te then this obligation to be void and of none effect; other stor, B. A. as and for his last will and testament, in thu wise to remain in full force and virtue.

presence of us who have subscribed our names as witnesse Signed, sealed, and delivered,

thereto, in the presence of the said testator. in the presence of

R. A.

S.D. A BILL OF SALE.

Note:- The testator, after taking off Iris seal, must,

L. T. KNOW all men by these presents, that I, B. A. of

presence of the witnesses, pronounce these words: for and in consideration of

to me in hand paid ly publish and declare this to be my last will and testament D. C. of

the receipt whereof I do hereby acknowledge, have bårgained, sold, and delivered, and, by solutely necessary, who must sign it in the presence 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 pero qened to my ful satisfaction of the mooi! sons unto the said D. C. his executors, administrators, and day of

,

Where real estate is derised, three witnesses are a

the testator.

A LEASE OF A HOUSE. KNOW all men hy these presents, that I, A. B, of in for and in consideration of the sum of

this in the year of our Lord have dei

hereunto set my hand and seal, this

In presence of

day

1814.

unto this-said P. V. his heirs, executors, administrators an signs, one certain piece of land, lying and being situated in

bounded, &c. [Here describe the boundaries] dwelling house thereon standing, for the term of one yea this date. To Have and to hold to him the said P. V his executors, administrators and assigns, for said term, for h

A SHORT WILL.

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