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Freight, sum paid for the tr.insporta-' MORTGAGEE, one to whom a mortgage

tion of goods; the cargo of a vessel. is given. GRACE, days of, time allowed by law Money, circulating medium.

for the payment of a bill after the Net PROCEEDS, the balance after all exdate on which it falls due; in the

penses are paid, gain upon the whole. United States, it is usually 3 days. Net WEIGHT, remainder after all deGUARANTEE, a pledge to fulfil.

ductions are made. HONORED, drafts are said to be honor- NOTARY PUBLIC, an officer appointed to

ed, when they are accepted or paid. attest deeds and other writings, and HEREDITAMENTS, things which may be before whom bills are protested for inherited

non-payment. IMPORTATION, act of bringing goods in- Note, a written instrument which acto a country.

knowledges a debt, and promises INDEMNITY, security against loss. payment. INDEFEASIBLE, not to be diverted or OBLIGATION, indebtedness, an act which defeated.

binds a person to some performance. INDORSE, &c. (See Endorse.) OBLIGEE, the person to whom another INDENTURE, written instrument.

is bound. Infant, a persou under twenty-one OBLIGOR, the individual bound. years of age.

OFFICE, a place for the transaction of INSTALMENTS, sums to be paid at cer- business. tain times.

Order, a written request to pay or deINSURANCE, security against losses. liver something INTESTATE, one who dies without leav- PACKAGE, a bundle of goods. ing a will.

PAR OF EXCHANGE, denotes the legal INVESTMENT, disposition of money. value of money in one country, exJOINTLY, in company with others, not pressed in the currency of another. singly.

The old par value of a pound sterJUDGMENT, decree of a competent liug was $4.444', but under the new court.

par, the value of a pound sterling is JURISDICTION, right to control.

fixed at $4.84’: when, therefore, exLAWFUL MONEY, that which is current. change on England is said to be at LEASE, a contract granting possession. 9 per cent. premium on the old baLEASEHOLD, property held under a sis, it is only at par on the new, thus lease.

$4.44'X1.09=$4.84'. Exchange on LEDGER, a book which exhibits a sum- England is therefore above or below mary of one's business.

par as it rates above or below the LET, prevention, hindrance.

nominal premium of 9 LETTER OF CREDIT, one which entitles Partition, division.

a person to receive funds on the cre- PARTNERSHIP, (See Co-Partnership). dit of another.

PAROLE, word of promise. LICENSE, a privilege to carry on a cer- PAYEE, one to whom money is payable. tain business.

Policy, an instrument or writing given LIABILITIES, debts of an individual, and by insurers, to make good the thing

also notes or other claims against insured. him.

PREMIUM, sum paid for insurance, sums LIQUIDATION, adjustment and payment allowed on the payment of bills, the of debts.

per cent. above par. MANIFEST, an invoice of a ship's cargo. PRICE CURRENT, market price. MATURITY, the time when a bill falls Pro FORMA, a document (an imaginary due.

Account Sales) sent to absent parMERCHANDISE, articles of trade, goods. ties, designed to give information in MINT, a place for coining money. reference to the prices, charges, MORTGAGOR, one who gives a mort- commission, &c., on some particular gage.

1 commodity.

per cent.

POSTING, entering accounts in the SHIPMENT, adventure, (p. 61).
Ledger.

Sight, or at sight, signifies that a bill PROMISSORY NOTE, one which promises is to be paid when presented.

the payment of something. SOLVENT, able to pay all debts. Protest, a writing which declares a STAPLES, the chief produce of a coun

certain bill was not paid when it fell try. due.

Stock, capital invested in trade, a QUARANTINE, a period of time, variable name which represents the person in

in length, during which, a ship or business. vessel supposed to be infected with SUNDRIES, more than one. certain diseases, is not allowed to SURETY, security, one bound for the

communicate freely with the shore. payment of another's debts. RECEIPT, a written acknowledgment TARE, allowance for weight of boxes, for having received something.

bags, &c. REGISTRY, the act of entering upon re-TELLER, one employed to receive and cord.

pay money. REMITTANCE, bills or money sent from TENANT, the person who occupies the one house to another.

property of another. RENEWED, payment of a bill prolonged. TENEMENTS, things which may be held. RESOURCES, property, money, stocks, &c. TITLE, right of possession. SCHEDULE, a statement of any business TONNAGE, the capacity of a vessel for affair

carrying goods; her burthen. SEIZE, to take possession of by autho- TRUSTEE, one entrusted with property rity.

for the benefit of others. SIGNATURE, the name of a person in his UNDERWRITERS, persons who insure own hand-writing.

property against loss. SILENT PARTNER, p. 161,

Usury, illegal interest. SET OF EXCHANGE, three bills of the VICE VERSA, the reverse.

same tenor and date, (p. 101) for- VOUCHER, a document which serves as warded by different conveyances, to

evidence. prevent failure, when one is paid, WHARFAGE, charges for the use of the others are void.

wharf

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NATIONAL SCHOOL BOOKS,

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