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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.
S. D.

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
and proper. And the said A. B. doth FURTHER COVENANT with
the said P. that he hath good right to let and demise, the said
letten and demised premises in manner aforesaid, and that he
the said A. during the said time will suffer the said P. quietly
to HAVE and to HOLD, use, occupy and enjoy said demised pre-
mises, and that said P. shall have, hold, use, occupy, possess
and enjoy the same, free and clear of all incumbrances, claims,
rights and titles whatsoever. In witness whereof, I the said
A. B. have hereunto set my hand and seal this
day of
Signed, sealed and delivered
}

A. B.
In presence of

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
FINIS...

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.

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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 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.
1 To 2 weeks' wages of my daughter Ann,

spinning yarn, at 75 cents a week, ending
this day,

150

Entered. Joseph Hastings,

Dr.
1 To my order for goods out of the store or

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

this day on his Glover Farm, so called,
4000 feet at 2 cents per foot,

-18-Entered. Edward Jones,

1 By his team at sundry times, carrying ma-
nure on my farm,

--25Entered. Thomas Grosvenor,

Dr.
1 To 48 window sashes delivered at his Glover

Farm, so called, at $1,00, $43,00
Setting 500 panes of glass by my son
John, at 1} cents,

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

12,50
7} do. of William, my hired man,

laying the kitchen floor and hang- * 6,30
ing doors, at 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 flannel shirts to Joseph Hastings, 2,16

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Eptered. Joseph Hastings,

Dr. 1 To 2 shirts of A. Billings,

216 * There put the name of the owner of the book, and firstdate

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