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THE

PRACTICAL

COUNTING HOUSE

MOR,

Calculation and Accountantthip

ILLUSTRATED,

In all the Cafes that can occur in Trade, DOMESTIC 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 Scots, proper for

every regular Counting house;

AND

A BOOK OF RATES,

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 SCRUTΟΝ,

-

OF THE ACADEMY IN GLASGOW,

Author of the Mercantile Penmanship.

GLASGOW:

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

M.DCC.LXXVII.

1

1

TO

JOHN GLASFORD ESQ.

OF DOUGALSTON,

MERCHANT IN GLASGOW,

IN TESTIMONY OF THAT RESPECT

WHICH IS DUE TO HIM AS A WORTHY CITIZEN,

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PRACTICAL COUNTING-HOUSE,

BY HIS KIND PERMISSION,

IS,

WITH GREAT SUBMISSION AND REGARD,

DEDICATED

BY

HIS MOST OBEDIENT,

MUCH OBLIGED,

AND VERY HUMBLE SERVANT,

J. SCRUTΟΝ,

ACADEMY, GLASGOW,

Ост. 4th, 1777,

HE 5631 543

TO THE

PUBLIC.

T

HE advantage of commerce to these kingdoms, 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, effential 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 fseen, 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

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