day of and 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. whem 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 in the year of our Lord Signed, sealed, published and declared by the said testator, B. A. as and for his last will and testament, in the presence of us who have subscribed our names as witnesses thereto, in the presence of the said testator. R. A. L. T. Note. The testator after taking off his 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 abso lutely necessary, who must sign it in the presence of the testator. A LEASE OF A HOUSE. day of KNOW all men by these presents, that I, A. B. of in for and in consideration of the sum ut l'eceived to my full satisfaction of P. V. of this in the year of our Lord, have demised and to farm let, and do by these presents, demise and to farm let, unto the said P. V. his heirs, executors, administrators and asssigns, 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 year from this date. TO HAVE and to HOLD to him the said P. V. bis heirs, executors, administrators and assigns for said term, for one him the said P. V. to use and occupy, as to him shall seem meet A. B. A NOTE PAYABLE AT A BANK. [$500, 607 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. AN INLAND BILL OF EXCHANGE. [$83, 34] BOSTON, June 1, 1815. TWENTY days after date, please to pay to Thoinas 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. Mr. T. W. Merchant,.} New-York. 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 sarne to the account of Your Ob't. Servant, E. WHITE THE PRACTICAL ACCOUNTANT, OR, FARMER'S AND MECHANIC'S BEST METHOD OF BOOK KEEPING, FOR THE EASY INSTRUCTION OF YOUTH. DESIGNED AS A COMPANION TO DABOLL'S ARITHMETIC. BY SAMUEL GREEN. 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 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 keeper, should enter deeply into the science as practised by the merchant, engaged in extensive business, for such study would engross a 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 recommended for their adoption. Let a small book be made, or a few sheets of paper sewed together, and ruled after the examples 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 to be given to any per No article thus subject to be entered, should on any consideration, be deferred till another day. Great attention should be given to write the transaction in a plain hand; the entry should mention all the particulars necessary to make it fully understood, with the time when they took place; and if an article he 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 mistake, any transaction should be wrongly entered, the error must be rectified, by a new entry: and the wrong one may be cancelled by writing the word Error, in the margin. A book, thus fairly kept, will at all times show the exact state of a person's affairs, and have great weight, should there at any time be a necessity of producing it in a court of Justice son. * JEREMIAH GOODALE, Albany, January 1, 1822. Entered. Joseph Hastings, Cr. $1C 1 By 3 months' wages, at $6 a month, due this date, 18.00 Entered. Samuel Stacy, Dr. spinning yarn, at 75 cents a week, ending 150 Entered. Joseph Hastings, Dr. Anthony Billings, 1150 115.2 10000 Cr. 5164 Entered. -Anthony Billings, Cr. 1 By my order in favor of Joseph Hastings, --15Entered. Thomas Grosvenor, Dr. this day on his Glover Farm, so called, -18-Entered. Edward Jones, 1 By his team at sundry times, carrying ma- --25Entered. Thomas Grosvenor, Dr. Farm, so called, at $1,00, $43,00 7,50 12,50 laying the kitchen floor and hang- * 6,30 -26- Cr. 4 yds. of India Cotton, at 183 cents, 0,74 Eptered. Joseph Hastings, Dr. 1 To 2 shirts of A. Billings, 216 * There put the name of the owner of the book, and firstdate |