PREFACE TO SECOND EDITION
THIS edition has been considerably enlarged, and it is
hoped that the book will now serve a useful purpose
as a text-book for the Examinations of the Institute
of Bankers. Its original purpose as a practical book
for business men has not been overlooked, and fur-
The
ther explanatory matter has been freely added.
Appendix B on Stamp Duties and the practical forms
given in Appendix C are entirely new features.
author is much indebted to Mr J. R. May for his assist-
ance in collecting the forms, and for many valuable
suggestions. He is also under obligation to the larger
treatises on the same subject, and especially to Mr Heber
Hart's Law of Banking. The cases have been brought
down to the present month.
BIRMINGHAM UNIVERSITY,
August 1906.