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by the Hope from Oporto, on account of Croft and Co. Cr.

1822.

By Raikes, Newbery, and Co. sold
Feb. 5. them payable at 2 months.

B. s. d.

Feb. 24.

9 Pipes.
No.

Gallons.

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Pay Mr. Thomas Strange, or bearer,

one hundred and fifty pounds, and place it to my account.

To Mr. Saunders,

C. Hartley.

merchant, London.

London, Feb. 10, 1822.

(43.) Messrs. Jones and Co.

Pay William Simpson, or bearer, ninety pounds on

account.

Joseph James.

Bristol, Feb. 11, 1822.

(44.) At sight, pay Mr. John Russel the sum of fifty pounds, the value received of Mr. John Hill, and place it to account, as per advice from

To Mr. Stephen Munn, grocer, Strand, London.

£300.

James Trueman.

Newcastle, April 5, 1822. (45.) At fifteen days sight, pay Mr. Richard Thorpe, or order, the sum of three hundred pounds for value received of Sir James Jukes, and place it to account, as per advice from

To Mr. John Harrison, merchant at Hull.

£500.

Rd. Hutton.

Glasgow, May 4, 1822.

(46.) Two months after sight, pay to Sir Christopher Sykes, or order, five hundred pounds, value received of the Right Hon. the Lady Dundas, and place it to account, as per advice from

To Sir James Allpay, merchant in London.

Accepted, Collin M'Donald.
May 8th,

J. Allpay.

2. FOREIGN BILLS OF EXCHANGE

(47.) For 8571 18s. sterling, at 34s. 4d. Flemish per B. sterling at usance.

London, Sept. 22, 1822.

At usance, pay this my first bill of exchange to Jacob Vanderberghausen, or order, five hundred seventy-one pounds eighteen shillings sterling, at thirty-four shillings and four-pence Flemish per £. sterling, value received of Samuel James, esq., and place it to account, as per ad.

vice from

Your humble servant,

To Mr. Van Schwellingberg, merchant, Amsterdam.

James Willis.

Quest. What is the value of this bill in Flemish money?

(48.) For 7494 guild, 14 stiv. at 35s. 4d. per £. sterling, at usance.

Amsterdam, June 2, 1822. At usance, pay this my second bill of exchange, my first not paid, to Charles Johnson, or order, seven thousand four hundred and ninety-four guilders fourteen stivers, at thirty-five shillings and four-pence Flemish per £. sterling, value received of Herman Vanbeck, and place it to account, as per advice from

To James Hall, esq. merchant in London.

Your humble servant,
Simon Van Busching.

Quest. What is the value of this bill in sterling money?

(49.) For 5000 crowns, at 4s. 3d.

Paris, Sept. 17, 1822.

At one month after sight, pay this my first bill of exchange to James Philips, or order, the sum of five thou

See the Definitions of Exchange, page 169, 170, &c.

Foreign bills of exchange drawn in sets, according to the custom of merchants, every bill of each set, where the sum shall not exceed £100, is charged with a stamp duty of one shilling and sixpence ; exceeding £100 to £200, three shillings; exceeding £200 to £500, four shillings; exceeding £500 to £1000, five shillings; exceeding £1000 to £2000, seven shillings and sixpence; exceeding £2000 to £3000, ten shillings; and exceeding £3000, fifteen shillings.

sand crowns, at four shillings and three-pence each, value received, and place it to account, as per advice of Your humble servant,

To Mr. Wm. King, merchant in London.

Jean Du Faur.

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Quest. What is the value of this bill in sterling money?

(50.) For 1576 pieces of eight of Mexico, at 54 d. each, at three months.

Leghorn, Feb. 14, 1822.

Three months after date, pay this my first bill of exchange to Mr. John La Motte, or order, one thousand five hundred and seventy-six pieces of eight of Mexico, for the value received of himself, at 54 d. sterling per piece, and place it to account, as per advice from

To Mr. Wm. Hintz, merchant in London.

Your humble servant,

James Morini.

Quest. What is the value of this bill in sterling money?

(51.) For 17491. 18s. sterling, at 541d. per ducat bank, at usance.

1

London, Jan. 5, 1822.

At usance, pay this my third bill of exchange, my first and second not paid, to Mr. Joshua Sommers, or order, one thousand seven hundred and forty-nine pounds eighteen shillings sterling, in ducats, at fifty-four pence farthing each, and place it to the account of Your humble servant,

To Mr. Michael Tassoni, merchant at Venice.

James Lamb.

Quest. What is the value of this bill in ducats bank?

(52.) Bills receivable are those received by a merchant in payment of some debt or contract, and are entered in a Bill-book of the following form, see the 46th bill, page 327.

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(53.) Bills payable are those which are drawn upon a merchant, and which he must pay when they become due; see the 49th bill, page 327.

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