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3790.

Mr John Ward to James Long, Dr.

Jan. 6. To 18 lbs. of green tea,

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at ol. 8s. 6d. per lb.

21 lbs. of bohea tea,
at ol. 6s. 4d. per Ib.
9 ftones of foap,

ftone

at ol. 8s. 2d. per
Cafh, paid John Robfon by

your order

114 lbs. of double refined fugar
at ol Is. 8d. per lb.

6 cwts. of treacle,

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at 11. 8s. 6d. per cwt.

cwts. of ftarch,

at 2l. 18. 2d. per cwt.

30 lbs. of hair-powder,
at ol. Is. Id.

per lb.

6 bags of fhot, weight in all,
18 cwts. at 11. Is. 2d. per cwt.
24 lbs. of battle gunpowder,
at ol. zs Id. per
lb.

4 bags of gun flints,
at il. Is. 3d. each

6 facks of flour,

£. 5. d.

10 10

3790.

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Jan. 18. By cash received by your fervant
a pair of new boots for myself
8 hams, wt. 161 ft. at 3s. 8d. per ft.
cafh, received by Mifs Ward

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6. Mr John Lee bought of William Watson, as follows: 1790, Jan 6, a flank of beef, weight 18 lbs. at 3 d. per lb-Jan 12, a loin of lamb, wt. 8 lbs. at 54d. per lb.-Jan 18, a leg of mutton, wt. 174 lbs. at 34d. per lb.-Feb. 2, a buttock of beef, wt. 39 lbs. at 4d per lb.-Feb. 6, a shoulder of pork, wt 174 lbs. at 5d. per lb. Feb. 12, a loin of mutton, wt 74 lbs. at 31d. per lb.-On the 17th of Feb. this bill was paid in full. You are defired to put the above bill and receipt into a proper form.

1790.

12.

18.

Mr John Lee to William Watfon,

lbs. d.

Dr.

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s. d.

5 94

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7 10

Jan. 6. To a flank of beef, wt. 18 at 33 per lb. o
a loin of lamb, wt. 8 at 5
'a leg of mutton, wt. 174 at 34
a buttock of beef wt. 39 at 4
a fhoulder of pork, wt. 174 at 5
a loin of mutton, wt. 74 at 3

Feb. 2.

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£. I 17 10

Feb. 17, 1790. Received the contents, of the above bill, in full. William Watfon.

7. John Sims, Blacksmith, does the following jobs for William Dixon, viz.-1790, March 2, he makes him a pair of tongs, valued at 3s. 2d.-March 4, he makes him 3 new fenders, at Is. 11d. each-March 8, he mends a lock, and makes a new key to it, for which he charges 10d.-April 2, he fets him up a new jack, which coft him 3 guineas, and he charges 7s. 6d. for fitting it up.-April 11, he fells him a new fpit for 4s. 6d. and a new grate, wt. 24 lbs. at 5d. per lb.On the 3d of May he calls for all the money due to him, which is paid by William Dixon. A bill and receipt is demanded?

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8. John Wood defires James Hodgfon to write out his bill, which is as follows-1790, Jan. 8, 12 bls. of wheat, at 6s. 9d. per bl. and 15 bls. of maflin, at 5s. 6d. per bl.-Jan. 14, 4 lasts of oats, at is 8d. per bl. and 3 qrs. of beans, at 5s. 7d. per bl.-Feb. 3, 49 ftones of clover feed, at 7s. 24d. per ft and 6s. 6d. for freight and wharfage.-Feb. 18, 50 bls. of wheat, at 6s. 8d. per bl. and 40 ftones of pearl barley, at 2s. 8d. per ft.-March I, 70 bls. of white peafe, at 6s. 3 d. and 50 bls. of barley, at 38. 2d. per bl. A bill and receipt is required, fuppofing James Hodgson to receive the money from George Brown, John Wood's fervant?

9. Jane Hodgson fells Elizabeth Tone the following articles, at fundry times, viz.-1790, May 4, 35 yards of filver ribbon, at 2s. 11d. per yard.-May 14, 13 yards of filk, at 6s. 5d. per yard.-May 21, 14 black filk cloaks, at l. 10s. 2d. each, and 15 black hoods, at 10s. 2d. each.-June 3, 5 French fans, at 4s. 6d. each. June 8, 15 yards of luteftring, at 5s. 94d. per yard.-June 14, 21 pieces of ribbon, at il. 18. 4d. per piece.-Elizabeth Tone gets from Jane Hodgfon's fhop, the undermentioned goods, viz.-May 20, 1790, 184 lbs. of bohea tea, at 4s. 24d. per lb. and 61bs. of green tea, at 6s. 8d. per lb.-May 28, 6 lbs. of coffee, at, 3s. id. per lb.-June 4, a loaf of fugar, wt. 38 lbs. at 1s. Itd. per lb.-June 8, 1 cwts. of brown fugar, at 64d. per lb. A true ftate of the above accounts is demanded?

RECEIPTS.

A Receipt is a written acknowledgement which a person receiving money, goods, or writings gives to the payer or deliverer; and may be in full, in part, on his own account, or on another perfon's account, according as the tranfaction requires.

RULE

RULE.

Write firft the word received, then the time when the receipt is given, next the perfon's name to whom it is given, the value, in words, it is given for, whether it is in full, in part, or on account, on whofe behalf it is given, or any other material circumftance respecting the tranfaction. After which let the receiver fign his name and it is done.

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Every receipt for more than forty fhillings, and under twenty pounds, must be upon a two-penny ftamp. If it be for above twenty pounds it must be upon a fourpenny ftamp. And if it be in full, or in full of all demands, it must be upon a four-penny ftamp, though the fum be less than twenty pounds.

EXAMPLE

S.

1. Received, September the 1ft, 1790, of Mr John Mason, fifteen pounds, in full of all demands.

John Weddell. 2. Received, the 1ft of September, 1790, of James Long, Efq. twenty-four pounds, in part of a debt of forty pounds. John Watson.

3. Received, September the 1ft, 1790, of Mr Robert Dade, ten pounds, on account. Robert Lee.

4. Received, the 1ft of September, 1790, of Mr Thomas Brafs, eighteen pounds twelve fhillings, in full for half a year's rent, due at May-day last.

George Croft.

5. Received, September 1ft, 1790, of Mr Jofeph Dixon, four pounds ten fhillings, for a year's intereft of one hundred pounds, due July the 26th.

George Brown.

6. Received, September 1ft, 1790, of Mrs Jane Hodgfon, twelve pounds, in full for a year's wages, due

this day, and of all demands.

John Thompson.

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