June 20

July 1

110

5

78= |

11

12

13

15

18

Received from J. Johnson, amount of his Bill, £40:11:10; cost of Protest, 10s. 2d.; and Interest to this date, 5s. 9d. (Note 6).

Drew from the National Bank, £130.

Paid Freight and Landing of the Scylla's cargo, £195:15: 6.
Received amount of W. Potsworth's Promissory-Note, £46:3:1.
T. Thompson has accepted our Draft at 2 months, for £230.
Charges this month, as per Petty Cash-Book, £13:7: 3.
Thomas Buttersworth has, by our advice, accepted Andrea Calani
& Co.'s Draft, due 8th September, for £830: 2s.

Shipped on board the Catherine, for Bristol, 40 tons Oats, con-
signed to James Conway to sell on our account, £352:10s.
Paid Charges on shipping the above, £5:10: 6.

Forwarded R. Paul for acceptance, our Draft at 2 months from
1st instant, for £187:10s.

Received amount of J. Black's bill, £119: 18:10.
Received amount of W. Potsworth's account, £48: 0:1.

Sold Thomas Greenfield, Salford, 20 tons Barilla, at £16:5s.
Received from Thomas Greenfield, £320:18:9; and have allowed
him Discount, £4:1:3.

Paid Rent of Adam Blair's dwelling-house till 1st instant, £20; and Rent of Warehouse till same date, £20, half of which is to be charged to Adam Blair.

Lodged with the National Bank, £500.

R. Paul having refused to accept our Draft, on account of 3 hhds.
of Flaxseed being damaged, we have allowed him 10s. per hhd.
30s.; and on his paying the remainder of his account in Cash,
we have taken off 11 per cent Discount.
Received from William Knox, Quebec, cargo of Timber, as per
Invoice-Book, page 4; one half on our account, and one half
on account Given & Henry here; the whole of which we are
to sell, viz. 11,600 feet, at 5d. per foot, currency, £241:13:4;
British, £217:10s.; exchange, 113.

Insurance is effected by T. Buttersworth, at 40s. per cent
(Note 7).

Drew from the National Bank, £350.

Paid Freight of Timber cargo, £464; Duty, £116; and Charges on Landing, £5:5s.

20 Sold Thomas Jackson, Birmingham, 20 casks Olive Oil, 1401

gallons, at 4s. 2d.

21 Received amount of John Grey's Acceptance, No. 2.

23 Received amount of R. Moorhead's Acceptance, No. 3.
Lodged with the National Bank, £500.

27

Received amount of P. Chaworth's account.

Paid amount of W. Cameron's account against Charles Dawson for Groceries, &c., by his order £14:5s.

July 30
Aug. 2

5

8

11

13

15

16

19

22

22

Paid Charges this month as per Petty Cash-Book, £8:4s.
Sold Robert Anderson, 50 bags Shumac, 62 cwt. 2 qrs. at

18s.; 10 cases Liquorice Paste, 16 cwt. 3 qrs. 10 lbs. at
155s.; 50 boxes Oranges, at 12s. 9d.; 30 boxes Lemons, at
14s.

Gave the National Bank, Check for £579:13: 4, amount of Bill
Payable, No. 3.

Sold John Johnson, No. 2, 20 pieces at 15s.; No. 3, 15 pieces at
19s.; No. 4, 20 pieces at 16s.; No. 5, 24 pieces at 17s. 6d. ;
No. 7, 45 yds. at 1s.; Canvas and Rope, 3s. 6d.
Sold Robert Jamieson, Glasgow, 11 tons 15 cwt.

at £16: 8s.

qrs. Barilla,

Sold John Robinson, 40 bags Shumac, 50 cwt. at 17s. 9d.; 50 boxes Oranges, at 13s.; 20 boxes Lemons, at 148.; 10 cases Liquorice Paste, 16 cwt. 3 qrs. 11 lbs. at 150s.; Rope for packing, 5s. 4d.

Drew from the National Bank, £480.

Paid at Union Bank, Bill Payable, No. 1, £500.

Sold Richard Williams, 20 logs Pine, 2500 feet at 1s. 6d.

Received from James Conway, Bristol, Account-Sales of cargo of
Oats, as per Account-Sales Book, page 1, £387:10:4; for
which we have drawn upon him at 21 days' date.

Sold S. Stephens, Chester, 10 cwt. Corkwood, at 32s.; 2 pipes
Marsala Wine, at £59:10s.; 2 hhds. at £29:15s.; 5 tons
Brimstone, at £6: 10s.

Received amount of Thomas Jackson's account, off which we have
allowed him 2 per cent discount.

Lodged with the National Bank, £300.

24 Sold James Andrews, Manchester, 35 logs Pine, 4375 feet, at

25

25

27

22223

1s. 6d.

Passed to James Gilmour our Draft on James Conway, £387, 10s. 4d. off which we have allowed 7 days' interest, 6s.

Received amount of Bill Receivable, No. 5.

29 Accepted W. Knox's Draft, favour J. Cromey, 21 days' sight, pay

31

Sept. 1

3

5

able in London, £193:6:8.

Paid Charges this month, as per Petty Cash-Book, £11:14:3.
Received amount of R. Kennedy's account.

Drew from the National Bank, £50.

Paid for Cash order on London, £850, which we have remitted to
T. Buttersworth; Commission on same, per cent.

Sold J. Woods, Warrington, 25 logs Pine, 3125 feet, at 1s. 61d.
The brig Indian has arrived from Barbadoes, by which we have
received from W. Butler & Co. Account-Sales cargo out, net
proceeds currency, £2802: 4s.; sterling, £1868:2:8.
Also Sugar, Molasses, and Rum, amount as per Invoice-Book,
p. 5-currency, £1949: 14:4; sterling, £1299: 16:3.

Also, account Disbursements on brig Indian, paid in Barbadoes, currency, £54:1:6; sterling, £36:18.

Also, Bill on E. Ashton & Son, London, at 61 days' sight.

£490:11:6; exchange being at 155 per £100 sterling, the loss is £16:7s.; Commission on same, at 5 per cent, is £25: 6:11. The Insurance effected by T. Buttersworth on the Indian's cargo, £1300, at 30s. per cent, is £19:10s.

The Freight of Sugar, &c., per the Indian, is £176:8:9. (Note 8.)
Received from P. Q. for Freight of Sugar and Rum per the
Indian, £450.

Drew from the National Bank, £350.

Paid Duty on Sugar and Molasses, £791: 1s.; Landing, Weighing, and Cartage, £5:8s.

Received James Andrew's acceptance, at 2 months from 1st inst., for £328:2:6.

Received R. Anderson's acceptance, at 2 months from this date,
for £92:6:1, and remainder of his account in Cash; off which
we have allowed him 1 per cent discount.

Drew on R. Williams for amount of Timber sold him 16th
August, at 2 months from 1st instant.

Sold R. Williams, 20 logs Pine, 1600 feet, at 1s. 6d.

Received amount of S. Moore's account.

Handed Union Bank, £193:6:8 for retiring our Bill, due in
London 22d instant; Commission, 9s. 8d.

Received amount of S. Stephen's account, off which we allow
him 24 per cent discount.

Paid remainder of Seamen's Wages, 4 months', £151:12s.
J. Johnson having failed, his Creditors have agreed to accept of
10s. in the pound, to be paid by his Promissory Notes of two
equal payments of 6 and 9 months; the second of these to be
endorsed by Charles Glenn. These notes we have received-
1st, at 6 months, for £17:3:4; 2d, at 9 months, for £17:3:5.
The loss on this account is £34:6:9.

Sold Sugar by Auction, as follows:

To G.Walker, 3 lots: 1st, 1-5...76 0 20, tare 7 0 8 at 58s

21

Shipped for Glasgow, 30 puncheons Molasses, consigned to Andrew M'Farlane to sell on our account, 392 cwt., at 21s. 6d. Paid Expenses at shipping, 22s. 6d.

F

Sept. 23

26

30

Our Commission on sale of Timber, in Company with Given & Hunter, is 2 per cent; we charge interest at 5 per cent on cash paid July 18th; our gain is £31: 16:1; their is £31: 16:1. (Note 10.)

Paid Adam Blair, on his own account, £20.

Charges this month, as per Petty Cash-Book, £7: 10s.
Interest from Bank last six months is £17:2:5.

Six months' Interest on Adam Bl ir's capital is £20:16:6.
Six months' Interest on Charles Dawson's capital is £60: 3:3.
Interest on money paid to Adam Blair's Private Account is 11s.
Interest on money paid to Charles Dawson's Private Account is
2s. 5d. See Art. 53.

NOTES TO THE TRANSACTIONS.

1. This comes under the last part of Art. 20.

2. The imaginary Dr. (Art. 24), under which such consignments are generally recorded, is "Adventure to such a place." Under the same title, the ship, being the merchant's own, receives credit for the freight. When an Account-Sales is received, the Agent is debited to the Adventure (Art. 20).

3. It is recorded by Art. 21; the brig Indian being Dr. to the Agent for her own insurance; and the Adventure Dr. to the same, for the insurance of the cargo.

4. This plainly comes under Arts. 20 and 21; J. Black is debited to the unpaid bill, and credited with the new one.

5. Of Sicilian money, 20 grani 1 tare, 30 tari = 1 onzia (oz.); 50 to 60 tari =£1. Also, 100 rotoli = 1 cantar = 178 lbs. avoirdupois. 6. The interest is put to the debit of Cash under " Profit and Loss.” 7. The title of this account is "Timber in Company;" Knox and Buttersworth are the Crs., the former for the invoiced amount, the latter for the insurance.

8. These six entries may be arranged under three heads in the Day-Book. 1st, The Adventure is credited with its proceeds, £1868:2:8, now come to hand, Butler and Co. being our Drs. 2d, Butler & Co. are credited with the same amount, the Drs. being the Adventure from Barbadoes for the Sugar, &c, the vessel for disbursements on her, Bills Receivable for Butler & Co.'s Bill, and the Adventure to Barbadoes for loss by Exchange and Commission. 3d, Buttersworth and brig Indian are credited for the Insurance and the freight respectively, the Adventure from Barbadoes being Dr.

9. In this entry the Adventure from Barbadoes is Cr.; and the same in the entry following, Molasses being here made Dr.

10. "Timber in Co." is made Dr.; the Sundries, Crs., being Profit and Loss, for commission, interest, and our gain; and Given & Hunter, for their gain.

BILL-BOOK