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SHOWING WHEN BILLS, NOTES AND DRAFTS, DRAWN OR ACCEPTED
AT ANY DATE, WILL FALL DUE.

TO WHICH ARE ADDED

RATES OF COMMISSION AND STORAGE; EQUATION OF PAYMENTS; AND GENERAL
INFORMATION CONNECTED WITH THE BUSINESS OF

THE

COUNTING-HOUSE.

By B. F. FOSTER, ACCOUNTANT.

Author of "A Concise Treatise on Commercial Book-Keeping," "The Clerk's Guide," &c.

Second Edition.

BOSTON:

PUBLISHED BY BENJAMIN PERKINS.

PHILADELPHIA: PERKINS & PURVES.

1843.

HF

1259 .F75 1813

Entered according to act of Congress, in the year 1837,

BY PERKINS & MARVIN,

In the Clerk's Office of the District Court of the District of Massachusetts.

united

6-15.50

71260

PRE FАСЕ.

THE following treatise being strictly practical in its nature and tendency, requires but few prefatory remarks. Its contents are,

1. A comprehensive summary of the principal points relative to the law, usage, and negotiation of Bills of Exchange, Drafts, and Promissory Notes; designed chiefly for the use of MERCHANTS and MEN OF BUSINESS.

2. Observations on drawing and accepting Bills in regard to their maturity, or term of payment; with monthly statements showing when Bills and Notes, though dated on different days, and drawn for a like term, yet fall due the same day; also, when one day's difference in date will make several days' difference in the time of payment.

3. A Series of Tables so constructed as to show at a glance, when any bill, note, or draft, drawn or accepted any day of the year, at the usual periods; namely, from 1 to 100 days, and from 1 to 12 months, date or sight, will become due; the days of grace included.

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