Book-Keeping by Single Entry, shows clearly the state of ac-
counts with individuals dealing on credit, but does not exhibit the
true state of his affairs to the book keeper himself. If therefore he
wishes to know his profits or losses by his business, he must take
an inventory of his stock on hand, balances on book and ready mon-
ey, and this inventory compared with that taken at the commence-
ment of business, will show the gain or loss by trade.

93.20

Inventory taken from the foregoing example; April 3, 1825.
Money on hand
Brought up 994.39
1484 lb. Coffee, a 18
13334 lb. Sugar, a 091
1224 lb. H. Tea, a $1
233 lb. Bohea Tea, a .40
234 g. W.I. Rum, a .75 17.62
58 gals. N.E. Rum, a .42 24.36
87 gals. Molasses, a .28
69 gals. Wine, a $1.31 90.39
Carried up 994.39

$468.54

27.01 Produce on hand
126.66 Due me as per Leger

50.75

124.27

122.25

1169.41

I owe as per Leger

25.80

24.36

Net Estate, Ap. 3, 1825 1145.61
Net Estate, Jan. 3, 1825 1060.50

Net gain in 3 months

$83.11

No. I.

3. OF NOTES.

Overdean, Sept. 17, 1822.-For value received I promise to pay to Oliver Bountiful, or order, sixty-three dollars, fifty-four cents, on demand, with interest after three months. WILLIAM TRUSTY.

Attest, Timothy Testimony.

No. II.

Billfort, Sept. 17, 1822.-For value received, I promise to pay to O. R. or bearer, cents, three months after date.

No. III.

dollars

By two Persons.

PETER PENCIL.

Arian, Sept. 17, 1822.--For value received, we jointly and severally promise to pay to C. D. or order,

demand with interest.

dollars

cents on

ALDEN FAITHFUL.

Attest, Constance Adley.

JAMES FAIRFACE.

4. OF BONDS.

A Bond with a Condition from one to another.

KNOW all men by these presents, that I, C. D. of &c. in the county of c. am held and firmly bound to E. F. of &c. in two hundred dollars, to be paid to the said E. F. or his certain attorney, his executors, administrators, or assigns, to which payment, well and truly to be made, I bind myself, my heirs, my executors and administrators, firmly by these presents. Sealed with my seal. Dated the eleventh day of in the year of our Lord one thousand eight hundred and twenty-two.

The condition of this obligation is such, that if the above bound C. D. his heirs, executors, or administrators, do and shall well and truly pay, or cause to be paid unto the above named E. F. his executors, administrators, or assigns, the full sum of two hundred dollars, with legal interest for the same, on or before the eleventh day of next ensuing the

date hereof: then this obligation to be void, or otherwise to remain in full force and virtue.

Signed, &c.

A Cedition of a Counter Bond, or Bond of Indemnity, where one man becomes bound for another.

THE condition of this obligation is such, that whereas the above named A. B. at the special instance and request, and for the only proper debt of the above bound C. D. together with the said C. D. is, and by one bond or obligation bearing equal date with the obligation above written, held and firmly bound unto E. F. of &c. in the penal sum of dollars, conditioned for the payment of the sum of &c. with legal interest for the same, on or before the day of next ensuing the date of the said in part recited obligation, as in and by the said in part recited bond, with the condition thereunder written, may more fully appear: If, therefore, the said C. D. his heirs, executors, or administrators, do and shall well and truly pay or cause to be paid unto the said E. F. his executors, administrators, or assigns, the said sum of &c. with legal interest of the same, on the said day of, &c. next ensuing the date of the said in part recited obligation, according to the true intent and meaning, and in full discharge and satisfaction of the said in part recited bond or obligation: Then, &c. otherwise, &c.

No. I.

5. OF RECEIPTS.

Bitgrieves, Sept. 19, 1824. Received of Mr. Durance Adley, ten dollars in full of all accounts.

No. II.

ORVAND CONSTANCE.

Received of Mr. Orvand Constance,
DURANCE ADLEY.

Sitgrieves, Sept. 19, 1824. five dollars in full of all accounts.

No. III.

Receipt for an endorsement on a note. Sitgrieves, Sept. 19, 1824. Received of Mr. Simpson Eastly, (by the hand of Titus Trusty) sixteen dollars twenty-five cents, which is eudorsed on his note of June 3, 1820. PETER CHEerful.

No. IV.

A Receipt for money received on account. Sitgrieves, Sept. 19, 1824. Received of Mr. Orand Landike, fifty dollars on account. ELDRO SLACKLEY.

No. V.

Receipt for interest due on a bond.

day of

Received this pounds in full of one year's interest of £100 due to me on the last, on bond from the said A. B. I say received,

day of

of Mr. A. B. the sum of five

By me, C. D.

6. OF ORDERS.

No. I.

Mr. Stephen Burgess,-SIR,

For value received, pay to A. B. ten dollars, and place the same to my account.

Archdale, Sept. 9, 1824.

No. II.

SIR,

SAMUEL SKInner.

Boston, Sept. 9, 1824.

For value received, pay G. R. eighty-six cents, and this with his receipt shall be your discharge from me.

To Mr. James Robottom.

NICHOLAS REUBENS.

No. 1.

7. OF DEEDS.

A Warrantee Deed.

KNOW ALL MEN BY THESE PRESENTS, That I, Peter Careful, of Bridgewater, in the County of Windsor, and State of Vermont, gentleman, for and in consideration of one hundred and fifty dollars, and forty-five cents, paid to me by Samuel Pendleton, of Woodstock, in the County of Windsor, and State of Vermont, yeoman, the receipt whereof I do hereby acknowledge, do hereby give, grant, sell and convey to the said Samuel Pendleton, his heirs and assigns, a certain tract and parcel of land, bounded as follows, viz. [Here insert the bounds, together with all the privileges and appurtenances thereunto belonging.]

To have and to hold the same unto the said Samuel Pendleton, his heirs and assigns to his and their use and behoof forever. And I do covenant with the said Samuel Pendleton, his heirs and assigns, that I am lawfully seized in fee of the premises, that they are free of all incumbrances, and that I will warrant and defend the same to the said Samuel Pendleton, his

heirs and assigns forever, against the lawful claims and demands of all persons.

In witness whereof, I hereunto set my hand and seal, this

- day of in the year of our Lord one thousand eight hundred and twenty. Signed, sealed, and delivered PETER CAREFUL. O

}

Quitclaim Deed.

Know all men BY THESE PRESENTS, That I, A. B. of, &c. in consideration of the sum of dollars, to me paid by C. D. of, &c. the receipt whereof I do hereby acknowledge, have remised, released, and forever quitclaimed, and do by these presents remit, release, and forever quitclaim unto the said C. D. his heirs and assigns forever [Here insert the premises.] To have and to hold the same, together with all the privileges and appurtenances thereunto belonging, to him the said C. D. his heirs and assigns forever.

KNOW ALL MEN BY THESE PRESENTS, That I Simpson Easley, of

in the County of

Dollars

in the State of
Blacksmith, in considera-
Cents, paid by Elvin Fairface of
in the State of
Shoemaker, the receipt

tion of
in the County of
whereof I do hereby acknowledge, do hereby give, grant, sell and convey
unto the said Elvin Fairface, his heirs and assigns, a certain tract and par-
cel of land, bounded as follows, viz. (Here insert the bounds, together with all
the privileges and appurtenances thereunto belonging.) To have and to hold
the afore granted premises to the said Elvin Fairface, his heirs and assigns,
to his and their use and behoof forever. And I do covenant with the said
Elvin Fairface, his heirs and assigns, that I am lawfully seized in fee of the
afore granted premises. That they are free of all incumbrances: That
I have good right to sell and convey the same to the said Elvin Fairface.
And that I will warrant and defend the same premises to the said Elvin,
his heirs and assigns forever, against the lawful claims and demands of all
persons. Provided nevertheless, That if I the said Simpson Easley, my
heirs, executors, or administrators shall well and truly pay to the said El-
vin Fairface, his heirs, executors, administrators or assigns, the full and
just sum of
dollars
cents, on or before the
which will be in the year of our Lord eighteen hundred and with
lawful interest for the same until paid, then this deed, as also a certain
bond [or note as the case may be] bearing even date with these presents, giv-
en by me to the said Fairface, conditioned to pay the same sum and inter-
est at the time aforesaid, shall be void, otherwise to remain in full force
and virtue. In witness whereof, I the said Simpson and Abigail my wife,
in testimony that she relinquishes all her right to dower or alimony in and
to the above described premises, hereunto set our hands and seals this
day of
in the year of our Lord one thousand eight hundred and
twenty-five.

Signed, sealed, and delivered

day of

SIMPSON EASLEY. O
ABIGAIL EASLEY. O