SET II.-TRANSACTIONS TO FORM THE BOOKS.

April 1

2

4

6

12

Entered into Partnership with Charles Dawson, whose capital is £2400.

Goods on hand are taken into the present business, 10 per cent being allowed for reduction in prices. (Note 1.)

Lodged with the National Bank, £2400.

The ship Atlantic has arrived from New York, by which we have received Flaxseed from G. Jackson, as per InvoiceBook, p. 1.

Drew from the National Bank, £200.

Paid Freight, Duty, and Landing Charges, on Flaxseed, £173, 3s. 1d.

Sold R. Kennedy, Londonderry, 50 hhds. Flaxseed, at 90s. Sold R. Moorhead, Belfast, 150 hhds. Flaxseed, at 90s. 9 Sold T. Thompson, Newry, 50 hhds. Flaxseed, at 92s. Bought of Edward Falls the brig Indian for £500, for which we have given our Bill at 4 months from this date, payable here. Accepted G. Jackson's Draft, favour Robert Henry, London, at 4 months from 25th February, £760: 19:5, payable in London. Bought of James Curer & Co., Belfast, Goods, as per InvoiceBook, p. 1.

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-

14

18

Paid J. Johnson's Bill, £40:11:10; and Expenses of Protest, 10s. 2d.

20 Bought for Cash, 6 Mules, at £10 each.

212

Bought for Cash, 300 cwt. Potatoes, at 2s. 3d.

Shipped on board the brig Indian, for Barbadoes, Sundries as per Invoice-Book, p. 5; amount, £1173: 8:4.

The Freight of the Indian's cargo amounts to £183:16:8. (Note 2.)

Drew from the National Bank, £100.

Paid Charges at shipment, £10:5:2.

Paid Light Duties, £13; Ballast-office Charges, £6; and one
month's Wages to Seamen, £37: 18s.

Thomas Buttersworth, London, has, by our advice, effected In-
surance on brig Indian to Barbadoes and home, value £500,
at 50s. per cent; also on Cargo, value £1200, at 30s. (Note 3.)
Handed J. Curer & Co. Check on National Bank for £500.
Sold R. Paul, Belfast, 50 hhds. Flaxseed, at 88s.
Paid Adam Blair on his own account, £10.

Charges this month, as per Petty Cash-Book, £3:15s.

May 2

4

6

10

16

18

20

25

31

June 2

4

78

Accepted J. Curer & Co.'s Draft, at 3 months, due 5th August,
£579: 13:4, payable here.

Joseph Black's Bill being due to-day, at his request we renew it
at 2 months, including interest, £1:0:10. (Note 4.)
Received £100 with John Young as an apprentice fee.
Lodged with the National Bank, £100.

Received from S. Moore, amount of his account.

Sold S. Moore, No. 1, 70 yds. at 1s. 2d.; No. 2, 10 pieces at 15s.; No. 3, 10 pieces at 19s.; No. 4, 10 pieces at 15s.; No. 7, 45, 45, 90 yds. at 1s. 1d.; No. 8, 1 pair at 9s.; No. 9, 10 pieces at 13s.; No. 10, 8 pairs at 12s.; No. 14, 22 yds. at 10s. 6d. ; No. 16, 25 yds. at 20s.; No. 17, 24 yds. at 4s. 9d.; No. 20, 27 yds. at 7s. 6d. ; Canvas and Rope, 5s.

Drew from the National Bank, £125.

Paid H. Hanson, amount of J. Wright & Co.'s account.

Received J. Grey's acceptance at 2 months from this date, for amount of account.

Received from R. Moorhead, £200; and his Acceptance at 2 months for Balance.

Lodged with the National Bank, £200.

Sold J. White & Co., No. 5, 10 pieces at 17s.; No. 6, 70, 73, 143
yds. at 1s. 5d.; No. 11, 19 yds. at 13s.; No. 12, 21 yds. at
18s.; No. 13, 21 yds. at 22s.; No. 15, 23 yds. at 13s.; No. 18,
26 yds. at 5s.; No. 19, 23 yds. at 7s. 6d.; Canvas and Rope,
4s. 6d.

Charges this month, as per Petty Cash-Book, £5:10s.
Received from J. White & Co. Balance of their account.
Received from J. C. for order on him, Balance of Mitchell &

Graham's account.

Received amount of Thomas Long's account.

8 Received cargo of Sicily produce, from Andrea Calani & Co., Palermo, per the brig Scylla, amount as per Invoice-Book,

p. 4, oz. 1604, tari 25, gr. 16; exchange at 58 tari per pound sterling, £830:2s. (Note 5).

Drew from the National Bank, £250.

9

Drew from the National Bank, £760.

Handed Union Bank, for retiring Bill No. 2, due in London 28th instant, £760:19:5; paid Commission, £1: 18s.

Received Bill from J. M'Cullough & Co. for Linens sent them in February, £100:9:8, drawn by W. W. on J. B. & Co., London, at 21 days' sight.

Remitted W. Jones & Co., Bill Receivable No. 4, £100:9: 8.