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A FEW USEFUL FORMS IN TRANSACTING BUSINESS,

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AN OBLIGATORY BOND.
KNOW all men by these presents, that I, C. D. of

in the county of am held and firmly bound to H. W. of in the penal sum of to be paid H. W. his certain attorney, executors and administrators; to which payment, well and truly to be made and done, I bind myself, my heirs, executors and administrators, tirmly by these presents. Signed with my hand, and sealed with my seal. Dated at

this day of

4. D. The condition of this obligation is such, That if the above bounden C. D. &c. [Here insert the condition.] 'Then this obligation to be void and of none effect; otherwise to remain in full force and virtue.. Signed, sealed and delivered in the presence of

A BILL OF SALE. KNOW all men by these presents, that I, B. A. of for and in consideration of to me in hand paid by D. C. of

the receipt whereof I do hereby acknowledge, have bargained, sold and delivered, and, by these presents, do bargain, sell and deliver unto the said D.C. (Here specify the property sold.] To have and to hord the aforesaid bargained premises, unto the said D. C. his executors, administrators and assigns, forever. And I, the said B. A. for myself, my executors and administrators, shall and will warrant and defend the same against all persons, unto the said D. C. his executors, administrators and assigns, by these presents. In witness whereof, I have hereunto set my hand and seal, this day of

1814. la presence of

A SHORT WILL.

I, B. A. of, &c. do make and ordain this my last wil ard testament, in manner and forin following, viz. I give

and bequcath to my dear brother, R. A. the sum of ten pounds, to buy him mourning. I give and bequeath te my son, J. A. the sum of two hundred pounds. I give and bequeath to my daughter, E. E. the sum of one hundred pounds; and to my daughter A. V. the like sum of

; one hundred pounds. All the rest and residue of my estate, goods and chattels, I give and bequeath to my dear beloved wife, E. R. whom I nominate, constitute and appoint sole executrix of this my last will and testament, hereby revoking all other and former wills by me at any

time heretofore nade. In witness whereof, I have hercunto set my hand and seal, the

day of in the year of our Lord Signed, sealed, published and declared by the said testator, B. A. as and for his last will and testament, in the presence of us who liave subscribed our names as wit. nesses thereto, in the presence of the said testator.

R. A
S. D.

L. T. Note.-Tlie testator after taking off his seal, must in presence of the witnesses pronounce these words, “ I publish and declare this to be my last will and testament."

Where real estate is devised, three witnesses are absolutely necessary, who must sign it in the presence of the testator.

A LEASE OF A HOUSE.

in

day of

KNOW all men by these presents, that I, A. B. ot

for and in consideration of the sum of received to

my

full satistaction of P. V. of this

in the year of our Lord, have demised and to farm let, and da by these presents, dlemise and to farm let, unto the said P. V. his heirs, execute tors, administrators and asssigns, one certain piece of land, lying and being situated in said boundleri, &c Here describe the boundaries with a dwelling-lieuse thereon standing, for the term of one year from this date. TO HAVE and to HOLD to hin the said P. V. bis heurs, executors, adıninistrators and assigns for said term, for

him the said P. V. to use and occupy, as to him shall seem neet and proper. And the said A. B. doth FURTHER COVENANT with the said P. that he hath good right to let and demise, the said letten and demised premises in manner aforesaid, and that he the said A. during the said time will suffer the said P. quietly to have and to HOLD, use, occupy and enjoy said demised premises, and that said P. shall have, hold, use, occupy, possess and enjoy the same, free and clear of all incumbrances, claims. rights and titles whatsoever. In witness whereof, I the said A. B. have hereunto set my hand and seal this day of Signed, sealed and delivered

In presence of

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A. B.

A NOTE PAYABLE AT A BANK. [$500, 60]

HARTFORD, May 30, 1815, FOR value received, I promise to pay to John Merchant, or order, Five Hundred Dollars and Sixty Cents, at Hartford Bank, in sixty days from the date.

WILLIAM DISCOUNT.

AN IISLAND BILL OF EXCHANGE. ($33, 34]

BOSTON, June 1, 1815. TWENTY days after date, please to pay to Thomas Goodwin or o sier, Eighty-Three Dollars and Thirty-Four Cents, and pla. :e it to my account, as per advice from your humble servan'i,

SIMON PURSÉ. Mr. T. J'. J Werchant,

New-York.

A, COMMON NOTE OF HAND. ($130]

NEW-YORK, March 8, 1821. FOR va lue received, I promise to pay to John Murray, One Hundre land Thirty Dollars, in four months from this date, with interest until paid.

JOHN LAWRENCE.

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A COMMON ORDER.

New-YORK, June 10, 1822. Jir. Cho zles Careful,

Ple ese to deliver Mr. George Speedwell, the amount of Twenty-F ive Dollars, in goods, from your store; and charge the same to the account of Your Ob't. Servant,

E. WHITE

THE

PRACTICAL ACCOUNTANT,

OR,

FARMER'S AND MECHANIC'S

BEST METHOD OF

BOOK KEEPING,

FOR THE

EASY INSTRUCTION OF YOUTH.

DESIGNED

AS A COMPANION TO DABOLL'S

ARITHMETIC.

BY SAMUEL GREEN.

PUBLISHED BY SAMUEL GREEN,

NEW LONDON.

INTRODUCTION.

SCHOLARS, male and femal after they have acquired a sufficient knowledge of Arithmetic, especially in the fundamental rules of Addition, Subtraction, Multiplication, and Division, should be instructed in the practice of Book Keeping. By this it is not meant to recommend that the son or daughter of every farmer, mechanic, or shop keeper, should enter deeply into the science as practised by the merchant, engaged in extensive business, for such study would engrass a great portion of time which might be more usefully employed in acquiring a proper knowledge of a trade, or other employment.

Persons employed in the common business of life, who do not keep regular accounts, are subjected to many losses and inconveniences; to avoid which, the following simple and correct plan, is recommended for their adoption.

Let a small book be made, or a few sheets of paper sewed together, and ruled after the examples given in this system. In the book, termed the Day Book, are duly to be entered, daily, all the transactions of the master or mistress of the family, which require a charge to be made, or a credit to be given to any per

No article thus subject to be entered, should on any consideration, be deferred till another day. Great attention should be given to write the transaction in a plain hand; the entry should mention all the particulars necessary to make it fully understood, with the time when they took place; and if an article be delivered, the name of the person to whom delivered is to be mentioned. No scratching out may be suffered'; because it is sometimes done for dishonest purposes, and will weaken or destroy the authority of your accounts. But if, through mistake, any transaction strould be wrongly entered, the error must be rectified, by a new entry and the wrong one may be cancelled by writing the word Error, in the margin.

A book, thus fairly kept, will at all times show the exact state of a person's affairs, and have great weight, should there at any time be a pecessity of producing it in a court of Justice

son.

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