Balance carried forward...

* With reference to this and other similar
items, it must be considered that the
business has been in existence during the
year 1856.

A similar remark applies to the items of
"capital brought in," entered on January
5th, 1857, which would be applicable to
January, 1856.

In some cases it must be supposed that the
bills for business done are not sent in to
the clients, and in other cases, though
sent, yet not received.

The above circumstances will not, however,
invalidate the correctness of the accounts
so far as they extend, as the profits
realized during 1856 may be supposed to
have been withdrawn.

T

Jany. 19 MISS CATT (Paid to Esdaile, Morland

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