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Wilkes-Barre, Pa.,

December 31, 1879.
Mrs. B. A. Housekeeper,

Bought of Coffey & Tiegh, Grocers.

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EXERCISE 1. Copy the foregoing invoice.

2. James Reader bought, July 6, 1877, of Johnson & Boswell, 465 Market Street, Philadelphia, i copy of Bryant's Poems, Household ed., $ 1.75; I copy of “A Fool's Errand," $ 1.25; I copy of “ Around the World in Eighty Days,” $ 1.75. Write the receipted invoice sent to James Reader.



Bird-in-Hand, Pa.,

April 2, 1885.

Mr. S. T. Keeper,

To Henry Carpenter, Dr.

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For Lumber used in Repairing Storeroom,
4 Locks, # 84,

@ .65
4 Mort. Knob Latches, # o,
Screws, Nails, etc.,
7 days' Labor,

@ 1.50

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@ .60



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Received Payment,

Henry Carpenter.


1. Copy the foregoing account.

2. John McMellen works at carting stones 11 days for Elias Brown, Augusta, Ga.; wages for himself, $ 1.10 a day; for his horse and cart, $ 1 a day. Make out the bill, dated 3d April, 1879.

3. Henry Bash, in account with L. Fairwell, Highland, O. February 1, 1882, To 12 Tumblers, @ .10; 12 gals. Molasses, @ .50; 20 lbs. Crushed Sugar, @ .15. February 16, To 8 lbs. Sugar, @ .15; 3 bbls. Salt, @ $ 1.16. March 6, To 3 lbs. Tea, @.90. Make out the account,

3 dated March 30.

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Sittaburg, Pa., April 16, 1879. Tixty days after date, al promise to pay to f. A. Froude, or order, One Thousand dollars, without defaleation, valus veceived.

Thomas Carlyle.

The words "without defalcation" are not necessary in some States. If the note is to draw interest from date, the words “with interest” must be inserted.

In the foregoing note, 7. A. Froude is the payee and Thomas Carlyle is the maker. The words “or order" make the note negotiable. It may be transferred to a third person by indorsement. The two kinds of indorsement are here shown, the first being an indorsement in full, the second an indorsement in blank :

Say to the order of
Edward diving,

L. A. Froude.
Edivard Irving.

EXERCISE 1. Copy the foregoing note and indorsements.

2. Write a promissory note, with yourself as maker, in favor of Roger Williams, for $ 350, payable in 60 days.

3. Boyd & Adams, Lancaster, Pa., gave Myers, Brown & Co., on the ist of April, 1886, a promissory note for $87565%, payable at thu Farmers' National Bank, in 3 months, with interest at 6% Write the note. Write an indorsement in full, transferring the note to Lukens & Co. Write an indorsement in blank made by Lukens & Co., when the note is deposited at bank for collection.

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Kenia, Q., August 27, 1879. Due Wm. L. Hough, or order, Twenty-eight Dollars in Merchandise from my store.

William Mereer.

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EXERCISE 1. Copy the foregoing duebill. 2. Write a duebill for 10, in favor of Henry Landis.

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Seranton, Pa., April 1, 1886. at ten days' sight, pay to d. M. Jengenig, or order, at the Williamsport National Bank, vix Hundred and forty-five in dollara, value ve

esived, and eharge to the account of
To A. d. Hower,

G. W. Phillips.
Williama port, Pa.


The signer of a draft is the drawer, the person ordered to make the payment is the drawee, and the person to whom the money is to be paid is the payee. Drafts drawn at sight must be paid when presented to the drawee. The foregoing draft is due ten days after A. D. Hower “accepts" it, i.e. writes across the face the word “ Accepted,” with the date and his signature.



1. Copy the foregoing draft. Accept” it.

2. Write a sight draft with yourself as drawer, Jonathan Edwards as payee, and Thomas Clapp, New Haven, Conn., as drawee, for $ 300. Write an indorsement in full, by which the payee transfers the bill to Cotton Mather. Write an indorsement in blank.

3. O. Palmer, of Pittsburg, Pa., draws on J. B. McJunkin, Butler, Pa., for $ 850,100. The draft is dated January 19, 1878, and is drawn in favor of James Bredin, at ten days' sight, payable at the Butler National Bank. It is accepted January 23, 1878. It is transferred to E. McJunkin by an indorsement in full, and by him indorsed in blank and presented at bank. Write the draft, acceptance, and indorsements.

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Lancaster, Pa., April 14, 1889.
Farmers' National Bank of Lanearter,

Say Reynolds & Moore, or ouder, Two Hundred and Fifty dollare.

M. Brosius. $250.00




1. Copy the foregoing check.

2. Write a check for $ 200 in favor of J. Willis Westlake, drawn on Reed, McGrann & Co., Bankers, Lancaster, Pa. Indorse it in full, in favor of Edward Brooks. Indorse it in blank.

3. If, on April 1, 1876, you pay Joel Miller $751% by check on the Strasburg National Bank, how should the check be written? If Joel Miller transfers the check to William H. Bachman, by an indorsement in full, and William H. Bachman presents it for payment at the bank, and receives the money for it, what indorsements must be put on it?

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505 Broadway, M. Y.

Cetober 21, 1886.
Jamuel Weller,

Treasurer mutual Fire Insuranes Co., Say to Oliver Twist, or order, Fifty-eight Sollars, in full for Jalary to this date.

David Copperfield, Jee. M. F. d. l. $5800


EXERCISE 1. Copy the foregoing order.

2. On January 2, 1880, Carbon & Co., of Carbondale, Pa., gave Mrs. C. Cooper an order on Custer & Conard for 3 tons of Coal. Write the order.

3. Christian Eiseman sold the State Normal School, Millersville, Pa., November 20, 1878, 20 doz. Eggs, @.12), and 28 lbs. Butter, @.18, receiving for the sale an order given by A. M. Frantz, Chairman of the Household Committee, on J. W. Lansinger, Treasurer. Write the order.



1. Electricity 2. Railroads. 3. Life at Sea. 4. Printing

5. What we Wear.
6. Elections.
7. London and New York.
8. Paris.

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