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N. B. To prevent accidents, care should be taken not to receipt an account until it is paid.

A negotiable Note.

New-Haven, March 21, 1822. Six months after date, I promise to pay to William Walter, or order, (at my house,) One Hundred Dollars, value received in JAMES HILLHOUSE. two yoke of oxen. It is best to mention where the note shall be paid, and for what it is given. Without the words, "or order," a note is not negotiable.

A Receipt in full.

Received, Hartford, May 22, 1822, of Theodore Barrell, Esq. Fifty-two Dollars in full of all demands. GEO. GOODWIN. If the payment be not in full, write "on account." N. B. For other useful forms see the Arithmetic.

NOTE.

The affectionate Instructer, who always feels a parental solicitude for the permanent welfare of his pupils, cannot in any way so much contribute to their success in life, with so little trouble, as to teach them to understand this abridged, complete and simple system of Book Keeping. It contains all the important principles of extended and expensive works on the science; all, in fact, that is necessary to be known by the Farmer, Mechanic, and Shopkeeper, relating to accounts; and yet with very little explanation and repeated copying and balancing the acCounts, will be so fully understood and deeply impressed on the memory of scholars of common mind, as never to be forgotten; while their knowledge of common arithmetic and practical penmanship will thereby be greatly improved.

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