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Book-Keeping by Single Entry, shows clearly the state of accounts with
individuals dealing on credit, but does not exhibit the true state of his af
fairs to the book keeper himself. If therefore he wishes to know his pro-
fits or losses by his business, he must take an inventory of his stock on
hand, balances on book and ready money, and this inventory compared
with that taken at the commencement of business, will show the gain or
loss by trade.

Inventory taken from the foregoing example; April 3, 1825.

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No. I.

Overdean, Sept. 17, 1828.-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.

Attest, Timothy Testimony.

No. II.

WILLIAM TRUSTY.

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Billfort, Sept. 17, 1828.-For value received, I promise to pay to O. R. or bearer,

months after date.

No. III.

dollars

By two persons.

cents, three PETER PENCIL.

dollars

Billfort, Sept. 17, 1828.-For value received, we jointly and severally promise to pay to C. D. or order, cents, on demand, with interest.

Attest, Constance Adley.

4. OF BONDS.

ALDEN FAITHFUL.

JAMES FAIRFACE.

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, 1 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 twentytwo.

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 intérest 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 Condition 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

day of

next

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 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.

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

No. II.

Sitgrieves, Sept. 19, 1824. Received of Mr. Orvand Constance, five dollars in full of all accounts. DURANCE ADLEY. No. III, Receipt for an endorsement on a note.

Sitgrieves, Sept. 19, 1824. Received of Mr. Simpson Eastly, (by the hand of Titus Trusty) six teen dollars twenty-five cents, which is endorsed on his note of June 3, 1820.

No, IV.

PETER CHEERFUL

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

No. V.

ELDRO SLACKLEY,

Receipt for interest due on a bond.

Received this five pounds in full of one year's interest of 100

me on the
A. B. I say received,

day of

of Mr. A. B. the sum of

day of.

last, on bond

pounds due to from the said 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, 1825.

SAMUEL SKInner.

No. II.

SIR,

Boston, Sept. 9, 1824.

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

To Mr. James Robottom.

NICHOLAS REUBENS.

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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 certaiu 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.

day of

In witness whereof, I hereunto set my hand and seal, this in the year of our Lord one thousand eight hundred and twenty. Peter Careful. () Signed, sealed, and delivered in presence of

No. II.

L. R. F. G.

}

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.

In witness, &c.

No. III.

of

Mortgage Deed.

KKOW ALL MEN BY THESE PRESENTS, That I Simpson Easley, in the county of

smith, in consideration of

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in the State of Black

dollars
in the county of

cents, paid by Elvin Fairface, of in the State of Shoemaker, the receipt 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 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 afore granted premises to the said Elvin Fairface, his heirs and assigns, to his and their use and beboof 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 for ever, against the lawful claims and demands of all persons. Provided nevertheless, That if 1 the said Simpson Easley, my heirs, executors, or administrators, shall well and truly pay to the said Elvin Fairface, his heirs, executors, administrators or assigns, the full and just sum of 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, given by me to the said Fairface, conditioned to pay the same sum and interest 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 token 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

day of

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dollars

in the year of our Lord one thousand eight bundred

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S. OF AN INDENTURE.

A common Indenture to bind an Apprentice.

THIS Indenture witnesseth, That A. B. of, &c. hath put and placed, and by these presents doth put and bind out his son

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