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P R A C T I CA
I LLUS TR A T E D,
In all the Cases that can occur in Trade, DOMÉSTIC or FOREIGN,
Proper or COMPANY;
Factorage, Brokerage, Insurance, Exchange, &c.
To which is added,
JAMES SCRUTO N,
Author of the Mercantile Penmanship.
JOHN GLASFORD ESQ.
IN TESTIMONY OF THAT RESPECT
WHICH IS DUE TO HIM AS A WORTHY CITIZEN,
PU B L I C.
doms, and the importance of regular accounts, in every concern whatever, from the revenue to the lowest office, is so well understood, that to offer reasons for publishing the following treatise would be meer affectation; every improvement, in any art or science, essential to the community, must undoubtedly be at all times acceptable.
One point in view, in the following treatise, was to keep it within proper bounds, so as it might not be swelled with matters of little importance, nor be deficient in any thing which might reasonably be thought material. Some books which I have seen, have been stuffed with specimens for shop-keepers, store-keepers, chamberlains, &c. which, in my opinion, can serve no other purpose than to raise the price, and render the book more voluminous: For it is hardly to be imagined, that a man who hath been instructed in book-keeping, upon an extensive