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Pn.cts. m. cts. m. cts. m. cts. m. cts. m. cts. m.

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EXAMPLE.-Reduce 3s. 6d. to cents and mills. Look for 3s. at the head of the column, and 6 under pence at the left hand side then casting your eye along in that line until you come to the 3s. column, you have 58 cents 3 mills, the answer.

Tables of the value of the Gold Coins of Great Britain, France and Spain, according to the act of Congress of April 29, 1816.

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Gold Coins of GREAT BRITAIN and PORTUGAL. ct.gr\ct.gr\ct.gr ct. pwt|dl.ct pwt|dl.cts pt. dl.cts put dl.cts 1 3 7 25 13 48 1970 1 0,89 7 6,22 13 11,55 17 15,11 27 829 14 51 2074 2 1,78 8 7,1114/12,44 18 16,00 3 11 9 33 15|55|21|78 3 2,67 9 8,00 15 13,33 19 16.89 14 10 37 16 59 22 81 4 3,55 10 8,89 16 14,22 5 18 11 40 17 63 23 85 5 4,44 11 9,78 6 5,33 12 10,67

6 22 12 44 18

20 17,78

FORMS OF NOTES, BILLS, RECEIPTS, &c.

PROMISSORY NOTE.

Hallowell, June 6, 1827.

FOR value received, I promise to pay one hundred and twenty-one dollars and fifty cents to George Rich or order, in sixty days, with interest. HENRY WEST.

$121,50

Witness, Geo. Spelman.

PROMISSORY NOTE BY TWO PERSONS.

Hallowell, June 6, 1827.

For value received, we jointly and severally promise to pay fifty-six dollars to A. B. or order, on demand, with interest.

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C. DAVIS.
E. Fox.

NOTE FOR BORROWED MONEY. Borrowed and received of C. D. forty-nine dollars, which I promise to pay on demand.

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E. Fox.

A promissory note having order inserted, may be endorsed from one person to another; and if value received is not mentioned, it is of no force.

INLAND BILL OF EXCHANGE.

$1000,00

Portland, June 6, 1827.

Ten days after sight, pay to Geoge Brown or order, one thousand dollars, for value received, and place it to my account without further advice, (or as advised,) from

Your humble servant,

To Mr. George Rich, Boston.

HENRY WEST.

FOREIGN BILL OF EXCHANGE.

EXCHANGE for £400 sterling.

Hallowell June 7, 1827.

Sixty days after sight, (or at usance,*) pay this my first bill of exchange, second and third of the same tenor and date not paid, to Mr. George Brown or his order, four hundred pounds sterling

• Usance is a customary time for the payment of foreign bills of exchange, circulating from one nation to another; and varies from 30 to 90 days, according to the custom of different countries.

(exchange at four shillings and sixpence per dollar) for value re. ceived, and place it (with or without further advice,) to the ac count of Your humble servant,

Messrs. Neil & Thompson,

Merchants, Liverpool.

HENRY WEST

RECEIPT FOR MONEY PAID ON NOTE.

Hallowell, Dec 6, 1827.-Received from William Grant (by the hands of Thomas Amory) sixty-one dollars and fifty cents, which is endorsed on his note of May 16th, 1825.

$61,50

SAMUEL PRINCE.

RECEIPT FOR MONEY RECEIVED ON ACCOUNT. June 7, 1827.-Received from D. E. (by the hands of G. H.). forty dollars on account.

L. M.

$40,00

GENERAL RECEIPT.

June 7, 1827.-Received of N. O. ten dollars and twenty nine cents, in full of all demands.

$10,29

N. 3.

N. B.-A general receipt will discharge all debts, except such as are on specialty, that is, bonds, bills, and other instruments that may properly be called acts or deeds, viz. those that require to be executed in a solemn manner, where the sealing and deliv. ery are the most essential parts of the act, and on that account can only be destroyed or cancelled by something of equal force, viz. some other specialty, such as a general release, &c. Neither will it discharge endorseable promissory notes, or Inland bills..

BANK DISCOUNT.

When a note is offered at a bank for discount, two endorsers are generally required, to the first of whom it is made payable: Thus A, having occasion to borrow money, procures B and C as endorsers to his note, and offers it for discount in the following form.

Hallowell, June 6, 1827.

$500,00 For value received, I promise to pay five hundred dollars to B or order, at the Gardiner Bank, in fifty-seven days, with customary grace.

A.

The method used among bankers in discounting notes, &c. is to

find the interest of the sum from the date of the note to the time when it becomes due, including the days of grace; the interest thus found is reckoned the discount, and is taken from the amount of the note at the time, before the person receives his money.

Grace denotes a term of three days, which custom has allowed to the borrower; that is, though the note becomes due in fiftyseven days, he may withhold payment until the sixtieth, for which reason the interest is reckoned for sixty days, notwithstanding the note should be paid the fifty-seventh day.

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5 pieces Ind Cottons, 22yds. ea. 4,331 21 67 7 yds. Cotton Cambric,

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Rec'd payment for A

B

GEORGE NORTH.

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