P R A C T I CA
COUNTING HOUSE:
Calculation and Account

OR,

I LLUS TR A T E D,

In all the Cases that can occur in Trade, DOMÉSTIC or FOREIGN,

Proper or COMPANY;
In Buying, Selling, Drawing, Remitting, Exporting, Importing,

Factorage, Brokerage, Insurance, Exchange, &c.

To which is added,
AN APPENDIX,

,
Containing Precedents of Writing, English and Scols, proper

for
every regular Counting house;

AND
A BOOK OF RA TES,
Exhibiting, at one view, the DUTY and DRAWBACK upon every Commo-
dity the British Merchant Exports or Imports, with a Summary of the Laws
Respecting the fame.

B. Y

JAMES SCRUTO N,
OF THE ACADEMY IN GLASGOW,

Author of the Mercantile Penmanship.

GLASGOW
PRINTED FOR JAMES DUNCAN, BOOKSELLER,
OPPOSITE TO THE MAIN GUARD,

M.DCC.LXXVII.

TO

JOHN GLASFORD ESQ.

OF DOUGALSTON,

MERCHANTIN GLASGOW,

IN TESTIMONY OF THAT RESPECT

WHICH IS DUE TO HIM AS A WORTHY CITIZEN,

TO THE

PU B L I C.

TH
HE advantage of commerce to these king-

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