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May 6 To half a side of soal leather, weight

24 lbs. at 31 cts. per lb.

66

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"a quarter kipskin

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"14 lbs. soal leather, at 30 cts.
"half a calfskin

$ cts.

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Due me

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"leather for a pair of boots

66. upper leather for a pair of shoes

"harness leather

"2 calfskins

"2 pairs of half soals, per your order 16 a quarter kipskin.

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A Saddler's Account.

Mr. THOMAS UPRIGHT

1827.

To WILLIAM SKINNER, Dr.

May 6 To a new saddle for yourself 12 66 a new saddle for your wife "mending 2 old saddles

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June

"4 working, or blind bridles, at
81 62 cts. each

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"2 new collars, at $1 371⁄2 cts. each
"mending 2 old collars

"2 new bridles, at $1 87 cts. each
mending 2 old bridles

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"2 new girths and a surcingle
mending saddlebags

"a wagon whip

$ cts. 16100 20 00 1 62

0 87

0621 131

0183

0175

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"sharpening plough-irons

66 24 "making an axe, iron and steel yours

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"steeling and tempering mason tools
"putting iron hoops on a well-bucket
"making a chain for the same
14" mending drawing-chains

A Wheelwright's Account.

Mr. THOMAS READYPAY

1827.

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$ cts.

May 5 To 4 spinning wheels, at $3 75 cts. each
"3 doz. weaver's spools 1 12 per doz.
"mending 6 chairs, at 314 cts. each
2 new flyers, and teething a pair

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66 a new woollen wheel

"a new check reel

"repairing an old wheel and reel

0 37 2624

1 50 075

Due me

A Carpenter's Account.

TO WILLIAM ROBINSON, Dr.

8 cts.

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Mr. WILLIAM BANKER

1827.

May 4 To laying 650 feet of flooring, at

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8 "making, hanging, and fitting 3 doors 10 93 "making 14 twenty-four light sashes, at 64 cts. a light "partitioning a room off the kitchen "making a door for said room June 1 "making a kitchen table

3 87 2124 2 314 56 87

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TO JOHN NEEDY, Dr.
$ cts.

May 5 To 4 days chopping wood, at 371⁄2 cts.

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"6 days thrashing wheat, 564 cts. a day

"5 days planting corn

"3 days driving wagon

314

564

"5 days attending masons 37

"8 days mowing hay

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A Farmer's Account.

Mr. JONATHAN PAYMONEY

TO JOHN FARMER, Dr.

$ cts.

1827.

May 4 To 4 bushels corn, at 314 cts. per bushel ❝6 bush. potatoes 25

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"8 pounds butter, at 64 cts. per lb.
"10 dozen of eggs, at 4 cts. per dozen
"2 tons 5 cwt. of hay, at 25 cts. per cwt.
"100 pounds of flour

❝ 8 dozen of chickens, at 64 cts. apiece
" cabbage and beets
"24 pounds hog's lard, at 3 cts. per lb.
"12 gallons soap, at 183 cents per gal.

1 50

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Mr. TIMOTHY GOODPAY

1827.

TO ROBERT INDUSTRY, Dr.

May 2 To 4 days ploughing, at $1 25 cts. a day 83 days hauling wood 1 12

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66 14 "6 tons of hay, at 183 cts. per cwt.

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5 days hauling stone, at $1 per day 162 days hauling tobacco

The learners are to observe, in drawing off, or furnishing their accounts, that the two dots, thus, (*) under May, and under To, is a clerical and mercantile style of repeating the word, under which those dots are placed, and signifies that May is continued on, until the month June is wrote; and the two dots under To, are to be continued as far as the accounts run. The two dots signify, that May, June, and To, are made mention of, as it would appear unneces sary to repeat those words at full length, as often as is required.

Examples of Promissory Notes, Receipts and Orders.

On demand I promise to pay Mr. John Moneyless, or order, the sum of fifty dollars, for value received this 9th day of June, 1827. THOMAS DEBTOR.

Six months after date, I promise to pay Mr. Thomas Goodman, or order, the sum of twenty dollars and fifty cents, for value received this 9th day of June, 1827. JAMES CREDIT.

A Joint Note.

Six months after date, we jointly or severally promise to pay Mr. George Trusty, or order, the sum of 10 dollars 371 cents, for value received this 9th day of June, 1827. JOHN NEEDY, HENRY DITTO.

A Receipt in part payment.

Received of Thomas Tenant, the sum of thirty dollars, on account, this 16th day of June, 1827.

A Receipt in full.

JOHN RECEIVER.

Received of David Ballantine, the sum of five hundred dollars, in full of all demands whatever to this date, June 9th, 1827. THOMAS MONEYMAN.

Mr. JOHN Lender,

Orders.

SIR-Please lend me your wagon a few days, and I will return you the like favour another time, if in my power.

June 16th, 1827.

Mr. HENRY H. EVANS,

Yours, &c.

THOMAS BORROWER.

SIR-Please send me by the bearer, (John Carefull,) twenty pounds of iron, and two pounds of steel, and I will pay you the next time I go to town, which will be in a few weeks hence. Yours respectfully.

Monday, 4th June, 1827.

THOMAS CRAVER.

NOTE. When you draw a promissory note, be sure you always write, or order, otherwise the note not transferable, as no person can recover it by law, but the person in whose favour it is drawn. When the words, on account, are written in a receipt, they shew that the money then paid, is only a part of the debt. Orders may be drawn in many forms, according to the nature of the case; but in all cases they should be briefly drawn.

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