The New Theoretical and Practical Complete Book-keeping by Double and Single Entry for Use in Business Colleges, Common Schools, High Schools and Academies

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American Book Company, 1890 - Bookkeeping - 250 pages

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Page xxviii - It is further stipulated and agreed, that in case of any loss, detriment, or damage done to, or sustained by any of the property herein receipted for during such transportation, whereby any legal liability or responsibility shall or may be incurred, that company alone shall be held answerable therefor in whose actual custody the same may be at the time of the happening of such loss, detriment, or damage...
Page xxviii - In witness whereof, the master or purser of the said vessel hath affirmed to C. D bills of lading, all of this tenor and date; one of which being accomplished, the others to stand void.
Page 221 - The amount of its capital stock and the number of shares into which the same shall be divided.
Page xviii - Prima facie evidence is that evidence which is sufficient unless rebutted. PROMISSORY NOTE. — A written promise to pay a certain sum of money unconditionally, at a specified time. PRO RATA. — A proportional distribution. PROTECTIVE TARIFF. — Rates of duty fixed higher than the uniform rates, on certain imported commodities, for the protection of home manufacturers.
Page xxviii - ... loss or damage on any article or property whatever, by fire, or other casualty, while in transit or while in depots or places of transhipment, or at depots or landings at point of delivery ; nor for loss or damage by fire, collision, or the dangers of navigation while on seas, rivers, lakes, or canals.
Page 221 - To discount and negotiate promissory notes, drafts, bills of exchange and other evidences of debt...
Page 222 - In order to furnish suitable notes for circulation, the Comptroller of the Currency is hereby authorized and required, under the direction of the Secretary of the Treasury, to cause plates and dies to be engraved, in the best manner, to guard against counterfeiting and fraudulent alterations, and...
Page 222 - States in payment of taxes, excises, public lands, and all other dues to the United States, except for duties on imports ; and also for all salaries and other debts and demands owing by the United States to individuals, corporations, and associations within the United States, except interest on the public debt, and in redemption of the national currency.
Page 207 - Under him the book-keeper acts in a clerical capacity. " The Minute Book is the book in which a record of the proceedings of all meetings of the stockholders and directors is kept. "The record is kept and signed by the secretary and it is also signed by the president. " The value of this book cannot be overestimated, as it is often required to be produced in court in cases of litigation; and by the records therein compiled the officers of the company are to find NO.
Page 208 - This book is usually headed with the name of the company (which name should commence with the word "The" and end with the word "Company"), the nominal amount of capital stock, the number of shares into which the capital stock is divided, the nominal cost per share, the per cent, of assessment, and such other information as may be peculiar to the organization.

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